Results 81 to 90 of about 24,764 (265)

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

Family control and earnings quality

Revista de Contabilidad: Spanish Accounting Review, 2007
El trabajo analiza la relación entre el control familiar y la calidad de la información contable en un contexto en el que el tradicional conflicto de agencia entre directivos y accionistas se desplaza a la divergencia de intereses entre accionistas controladores y minoritarios.
Carolina Bona Sánchez, Jerónimo Pérez Alemán, Domingo Javier Santana Martín   +2 more
openaire   +3 more sources

AI in chemical engineering: From promise to practice

AIChE Journal, EarlyView.
Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew, Ronnie Andersson, Thomas Bierweiler, Patrik Ryttestal, Torsten Wik   +4 more
wiley   +1 more source

Material‐Based Intelligence: Autonomous Adaptation and Embodied Computation in Physical Substrates

Advanced Intelligent Systems, EarlyView.
This perspective formulates a unifying framework for Material‐Based Intelligence (MBI), defining the physical requirements for materials to achieve embodied action, active memory and embodied information processing through intrinsic nonequilibrium dynamics. The design of intelligent materials often draws parallels with the complex adaptive behaviors of
Vladimir A. Baulin, Rudolf M. Füchslin, Achille Giacometti, Helmut Hauser, Marco Werner   +4 more
wiley   +1 more source

MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti, Yustin Nur Faizah, Enggal Sari Maduratna   +2 more
doaj   +1 more source

Effect of Earnings Quality on the Firm Value of Consumer Goods Manufacturing companies in Nigeria

Journal of Danubian Studies and Research, 2023
This study examines the effect of earnings quality on the firm value of Nigerian firms that manufacture consumer products using static and dynamic models.
Olola Olayeye Aduwo, Bamikole Samson Fajuyagbe, Ayomikun Elizabeth Aduwo   +2 more
doaj  

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

American Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar, Laura Meriluoto, Richard Watt   +2 more
wiley   +1 more source

How does the Kids SIPsmartER program impact the sugar‐sweetened beverage intake of students: An investigation beyond total treatment effect in randomized controlled trial

American Journal of Agricultural Economics, EarlyView.
Abstract This study develops and empirically estimates a structural framework to decompose the causal pathways of multilevel behavioral interventions targeting adolescent health behaviors. We apply this framework to the Kids SIPsmartER (KSS) program, a 6‐month, school‐based intervention evaluated through a clustered randomized controlled trial in rural
Naveen Abedin, Wen You, Annie Reid, Kathleen Porter, Brittany Kirkpatrick, Jamie Zoellner   +5 more
wiley   +1 more source

Foretelling or foresight? Accounting-based bankruptcy prediction models and earnings quality in the case of Polish listed companies

International Entrepreneurship Review
Objective: The article aims to examine the relationship between bankruptcy risk and earnings quality in designing accounting-based bankruptcy prediction models. The models classify companies (firm-year observations) into two groups with high or low (no)
Barbara Grabińska, Konrad Grabiński
doaj   +1 more source

Food insecurity and unemployment among immigrants in the United States

American Journal of Agricultural Economics, EarlyView.
Abstract Immigrants can be more vulnerable to economic downturns and, during periods of economic hardship, more likely to experience food insecurity compared to natives. This study examines the differential effect of the unemployment rate on the probability of being food insecure among diverse groups of immigrant households relative to natives in the ...
Siwen Zhou, Joshua Berning, Alessandro Bonanno, Jude Bayham   +3 more
wiley   +1 more source