Results 81 to 90 of about 458,419 (307)

E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]

open access: yes, 2010
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Jagdish PATHAK   +2 more
core  

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

When Biology Meets Medicine: A Perspective on Foundation Models

open access: yesAdvanced Intelligent Discovery, EarlyView.
Artificial intelligence, and foundation models in particular, are transforming life sciences and medicine. This perspective reviews biological and medical foundation models across scales, highlighting key challenges in data availability, model evaluation, and architectural design.
Kunying Niu   +3 more
wiley   +1 more source

Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study aims to examine the differences in audit report lag and audit fees in the year before and after the implementation of Key Audit Matters (KAM) in independent auditor reports.
Vindy Felycia Loverita, Indira Januarti
doaj   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

Error Culture, Auditors’ Error Communication, and the Performance of the Auditee: A Study Among German Local Public Sector Auditors

open access: yesSchmalenbach Journal of Business Research
In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations,
David Lindermüller   +3 more
doaj   +1 more source

The Audit of Business Intelligence Solutions [PDF]

open access: yes
Although in this period humanity passes through a relative economic crisis, we all agree that our environment is that of a society of information and knowledge, based on communication and teleactivity, one that is also called information society.
Bogdan GHILIC-MICU   +2 more
core  

Tracking Report 2010 Nike, China 0700151216I [PDF]

open access: yes, 2010
This document is part of a digital collection provided by the Martin P. Catherwood Library, ILR School, Cornell University, pertaining to the effects of globalization on the workplace worldwide.
Fair Labor Association
core   +1 more source

Terrestrial Cyborg Insects for Real‐Life Applications

open access: yesAdvanced Intelligent Systems, EarlyView.
This article reviews the development of terrestrial cyborg insects from their emergence in 1997 to mid‐2025, examining three key aspects: locomotion control methods, associated challenges with proposed solutions, and practical applications. Framing these biohybrid systems as insect‐scale mobile robots, the review provides foundational insights for new ...
Hai Nhan Le   +10 more
wiley   +1 more source

Implementing a human resource plan [PDF]

open access: yes, 2018
This research involved evaluating the human resource management practices and processes within an organisation. The organisation is a well-established life sciences organisation located in New Zealand. The organisation manufactures an insert device which
Davis-Ngatai , Priscilla S.T.   +1 more
core  

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