Results 141 to 150 of about 132,085 (327)

Job Market Competency Requirements for Accounting Professionals: A Comparative Analysis of Online Job Ads from SMEs and Large Enterprises*

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Compared to large enterprises (LEs), small and medium‐sized enterprises (SMEs) have unique characteristics that may affect their needs in several areas. Thus, the “one‐size‐fits‐all” approach to meeting the needs of both groups of enterprises would be inappropriate in different circumstances.
Sylvestre Uwizeyemungu, Jacques Bertrand
wiley   +1 more source

Databases, Doctrine, and Constitutional Criminal Procedure [PDF]

open access: yes, 2010
Over the past twenty years there has been an explosion in the creation, availability, and use of criminal justice databases. Large scale database systems now routinely influence law enforcement decisions ranging from formal determinations to arrest or ...
Murphy, Erin
core   +1 more source

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

open access: yesAbacus, EarlyView.
Using hand‐collected data, we find that lawyer CEOs, defined as CEOs with a legal education background, tend to make first disclosures about pending litigation cases on a timelier basis for litigation cases that end up with material losses than do non‐lawyer CEOs.
Feng Chen   +3 more
wiley   +1 more source

NASA/DOD Aerospace Knowledge Diffusion Research Project. Report 9: Summary report to phase 3 faculty and student respondents including frequency distributions [PDF]

open access: yes
This project is designed to explore the diffusion of scientific and technical information (STI) throughout the aerospace industry. The increased international competition and cooperation in the industry promises to significantly affect the STI standards ...
Kennedy, John M.   +2 more
core   +1 more source

The genome incorporated: constructing biodigital identity [PDF]

open access: yes, 2010
The Genome Incorporated examines the proliferation of human genomics across contemporary media cultures. It explores questions about what it means for a technoscience to thoroughly saturate everyday life, and places the interrogation of the science/media
O'Riordan, Kate
core   +1 more source

EQUATOR: A Deterministic Framework for Evaluating LLM Reasoning with Open-Ended Questions. # v1.0.0-beta [PDF]

open access: yesarXiv
Despite the remarkable coherence of Large Language Models (LLMs), existing evaluation methods often suffer from fluency bias and rely heavily on multiple-choice formats, making it difficult to assess factual accuracy and complex reasoning effectively.
arxiv  

Neural models of factuality [PDF]

open access: yesarXiv, 2018
We present two neural models for event factuality prediction, which yield significant performance gains over previous models on three event factuality datasets: FactBank, UW, and MEANTIME. We also present a substantial expansion of the It Happened portion of the Universal Decompositional Semantics dataset, yielding the largest event factuality dataset ...
arxiv  

Current State of Accountants' Knowledge of Digital Technologies: Evidence From Australia and New Zealand

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Using survey research, we investigate accountants' self‐rated knowledge of a variety of digital technologies (DTs). We find that accountants' self‐rated knowledge of established DTs is almost in line with IES2 requirements, but their self‐rated knowledge of emerging DTs is significantly below IES2 requirements. Of greater concern, we find that
Richard Busulwa   +3 more
wiley   +1 more source

Centrality-Oriented Causality : a Study of EU Agricultural Subsidies and Digital Development in Poland

open access: yesOperations Research and Decisions, 2020
Results of a convincing causal statistical inference related to socio-economic phenomena are treated as an especially desired background for conducting various socio-economic programs or government interventions.
Daniel Kosiorowski, Jerzy P. Rydlewski
doaj  

Paying Attention to Facts: Quantifying the Knowledge Capacity of Attention Layers [PDF]

open access: yesarXiv
In this paper, we investigate the ability of single-layer attention-only transformers (i.e. attention layers) to memorize facts contained in databases from a linear-algebraic perspective. We associate with each database a 3-tensor, propose the rank of this tensor as a measure of the size of the database, and provide bounds on the rank in terms of ...
arxiv  

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