Results 61 to 70 of about 3,479 (258)

Improving of the financial statements forms of credit unions under stakeholders information needs

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016
The need for a satisfaction of credit union users’ information requests causes necessity to improve procedure of disclosure of financial information in their financial statements.
O.L. Bilyachenko, K.V. Shymanska
doaj  

Do More Open Economies Export Less Diversely in Brazilian Agribusiness?

open access: yesAgribusiness, EarlyView.
ABSTRACT This paper asks whether municipalities with a larger export‐to‐revenue ratio display a more concentrated bundle of exported goods in Brazilian agribusiness. Recent advances in export imputation for Brazilian municipalities allow for an analysis of the concentration profile of each municipality and its association with export openness.
Alan Leal, Michelle Marcia Viana Martins
wiley   +1 more source

"Luigi Luzzatti, «pionero del crédito popular»" (Luigi Luzzatti, "a popular credit pioneer") [PDF]

open access: yesBoletín de la Asociación Internacional de Derecho Cooperativo, 2012
Luigi Luzzati, Italian professor and politician, is considered to be one of the «fathers» of credit unions and also one of the major advocates of public protectionist policy.
Javier Divar Garteiz-Aurrecoa
doaj  

Conflito de agência: um estudo comparativo dos aspectos inerentes a empresas tradicionais e cooperativas de crédito Conflicts of agency: a comparative study of issues attached to s and traditional companies and credit cooperative

open access: yesRevista de Contabilidade e Organizações, 2008
O presente artigo procura analisar e comparar, com base em referências bibliográficas, os potenciais conflitos de agência em dois diferentes tipos de organizações, a saber: empresas tradicionais e cooperativas de crédito. Tal comparação se justifica pelo
Romeu Eugênio de Lima   +2 more
doaj   +1 more source

Exploiting Ferroelectric and Spintronic Dynamics for Neural Network Computation

open access: yesAdvanced Intelligent Systems, EarlyView.
Ferroelectric and spintronic devices, relying on the control of polarization and magnetization, offer intrinsically fast, durable, energy‐efficient, and low‐latency building blocks for analog in‐memory computing. The hysteretic dynamics of an order parameter are leveraged to provide nonvolatile, multistate memory and nonlinear switching. Brain‐inspired
Dashiell Harrison   +4 more
wiley   +1 more source

Integrating Reinforcement Learning With Explainable Artificial Intelligence for Real‐Time Clinical Decision Support in Dynamic Healthcare Environments

open access: yesAdvanced Intelligent Systems, EarlyView.
A hybrid Reinforcement Learning–Explainable AI framework integrates SHAP and LIME explanations directly into a Deep Q‐Network inference loop for real‐time ICU decision support. Trained on 18 142 mechanically ventilated stays from the eICU database, the system attains 93.0% decision accuracy, 20% fewer errors than RL alone, and a 91% clinician trust ...
Jannatul Ferdaus Disha   +2 more
wiley   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

open access: yesAI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

Who Owns the Output? Authorship, Creative Labour, and Innovation Capability in Human‐AI Collaboration

open access: yesAI &Innovation, EarlyView.
ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra   +3 more
wiley   +1 more source

Choice experiments on land managers' participation in environmental programs: A systematic review and meta‐analysis of estimate validity

open access: yesAmerican Journal of Agricultural Economics, EarlyView.
Abstract Discrete choice experiments are increasingly being used to estimate land managers' willingness to accept participation in incentive‐based environmental programs. This is a specific application of discrete choice experiments: the estimation of willingness to accept for a private good (program participation) where respondents have to make trade ...
Anastasio J. Villanueva   +2 more
wiley   +1 more source

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