Results 71 to 80 of about 1,242,893 (285)

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

open access: yesAgribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen   +2 more
wiley   +1 more source

Corporate Governance and Accounting Conservatism of Quoted Non-Financial Firms in Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
This study investigates the impact of some corporate governance attributes on accounting conservatism in Nigeria. The study covers the period from 2005 to 2020 of 75 non-financial firms listed on the floor of the Nigerian Exchange Group (NXG).
Lawrence Egbadju
doaj   +1 more source

Chief Executive Officer Characteristics, Internal Control Quality and Audit Fees

open access: yesJournal of Economics and Law
As an important position among corporate executives, CEO is mainly responsible for the daily business activities and has a profound impact on the development of enterprises. We investigate the relationship between CEO characteristics and audit fees in China.
Xin Xie, Xiaoying Wu
openaire   +1 more source

LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?

open access: yesAdvanced Intelligent Discovery, EarlyView.
A comprehensive framework for optimizing Large Language Models in domain‐specific applications is introduced. The LLM Playground integrates Prompt Engineering, knowledge augmentation, and advanced reasoning strategies to enable systematic comparison of architectures and base models.
David Exler   +7 more
wiley   +1 more source

Clean Cut (adaptive, multimodal surgical infection prevention programme) for low‐resource settings: a prospective quality improvement study

open access: yesBJS (British Journal of Surgery), EarlyView., 2020
Clean Cut is a multimodal, adaptive, checklist‐based infection prevention programme designed to improve compliance with six critical perioperative infection prevention practices. After introducing the programme at five hospitals in Ethiopia, compliance with critical infection prevention standards significantly improved and the relative risk of ...
J. A. Forrester   +16 more
wiley   +1 more source

AI‐Guided Co‐Optimization of Advanced Field‐Effect Transistors: Bridging Material, Device, and Fabrication Design

open access: yesAdvanced Intelligent Discovery, EarlyView.
This article outlines how artificial intelligence could reshape the design of next‐generation transistors as traditional scaling reaches its limits. It discusses emerging roles of machine learning across materials selection, device modeling, and fabrication processes, and highlights hierarchical reinforcement learning as a promising framework for ...
Shoubhanik Nath   +4 more
wiley   +1 more source

Audit Committee Chair’s Financial Accounting Expertise and Oversight Effectiveness [PDF]

open access: yesPizhūhish/hā-yi ḥisābdārī-i mālī
Within the framework of corporate governance, audit committees play a vital and undeniable role in overseeing financial reporting and auditing. Despite extensive research on the financial expertise of audit committee members, the pivotal role of the ...
Mohammad Amin Harizavi   +3 more
doaj   +1 more source

Autonomous AI‐Driven Design for Skin Product Formulations

open access: yesAdvanced Intelligent Discovery, EarlyView.
This review presents a comprehensive closed‐loop framework for autonomous skin product formulation design. By integrating artificial intelligence‐driven experiment selection with automated multi‐tiered assays, the approach shifts development from trial‐and‐error to intelligent optimisation.
Yu Zhang   +5 more
wiley   +1 more source

UK audit committees and the Revised Code [PDF]

open access: yes, 2012
Purpose - The audit committee is one of the most prominent board sub-committees, having a potentially important role to play in ensuring sound corporate governance.
Avison, Lynn, Cowton, Christopher J.
core   +1 more source

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