Results 121 to 130 of about 538,739 (303)

Decoding Tattoo and Permanent Makeup Pigments: Linking Physicochemical Properties to Absorption, Distribution, Metabolism, and Elimination Profiles Using Quantitative Structure–Activity Relationship (QSAR)‐Based New Approach Methodologies (NAMs)

open access: yesAdvanced Intelligent Discovery, EarlyView.
This study applies QSAR‐based new approach methodologies to 90 synthetic tattoo and permanent makeup pigments, revealing systemic links between their physicochemical properties and absorption, distribution, metabolism, and elimination profiles. The correlation‐driven analysis using SwissADME, ChemBCPP, and principal component analysis uncovers insights
Girija Bansod   +10 more
wiley   +1 more source

Auditor independence, audit committee quality and internal control weaknesses [PDF]

open access: yes
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
core  

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

open access: yesAdvanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang   +4 more
wiley   +1 more source

Exploring organizational drivers of internal audit effectiveness: insights from an emerging market

open access: yesCogent Business & Management
This study examines the key factors influencing the effectiveness of internal audit functions in businesses operating in emerging markets, with a particular focus on Vietnam.
Thi Du Nguyen   +2 more
doaj   +1 more source

ChatCFD: A Large Language Model‐Driven Agent for End‐to‐End Computational Fluid Dynamics Automation with Structured Knowledge and Reasoning

open access: yesAdvanced Intelligent Discovery, EarlyView.
Chat computational fluid dynamics (CFD) introduces an large language model (LLM)‐driven agent that automates OpenFOAM simulations end‐to‐end, attaining 82.1% execution success and 68.12% physical fidelity across 315 benchmarks—far surpassing prior systems.
E Fan   +8 more
wiley   +1 more source

THE VERACITY OF THE ERM IMPLEMENTATION: AN INTERNAL AUDITING PERSPECTIVE [PDF]

open access: yes
The internal audit profession has become a focal point after the collapse of various giant corporations. The primary research objective of the study is to investigate the extent of the internal auditors’ roles in the implementation of the Enterprise Risk
Asmah Abdul Aziz   +5 more
core  

ANALISIS FAKTOR YANG MEMPENGARUHI EFEKTIVITAS AUDIT INTERNAL (STUDI PADA INSPEKTORAT PROVINSI JAWA TENGAH) [PDF]

open access: yes, 2016
The aim of this research is to analyze some factors that influence the internal audit effectiveness. There are four factors, competence of internal auditor, independence of internal auditor, auditee support to internal audit activity, and the ...
FUAD, Fuad, MUSTIKA , Adhista Cahya
core  

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

Internal audit function, board quality and financial reporting quality: evidence from Malaysia

open access: yes, 2013
Purpose The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality.
Cooper, Barry   +3 more
core   +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

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