Results 81 to 90 of about 23,177 (259)

Labeling Quality or Quantity? The Differential Impact of Geographical Indications on Export Performance in Turkish Agri‐Food Products

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley   +1 more source

The impact of internal audit independence on internal audit effectiveness: A case study of Vietnam

Edelweiss Applied Science and Technology
Internal audit is a crucial instrument for achieving efficient business oversight and adding value. Assessing key factors influencing its effectiveness, including independence, is therefore paramount for organizations aiming to maximize the internal audit's contribution.
Nguyen Thi Hong Lam, Vu Thuy Ha, Pham Thi Thu Thuy   +2 more
openaire   +1 more source

The Impacts of Health and Environmental Information Nudges on Meat Choices: Where Does Goat Meat Fit?

Agribusiness, EarlyView.
ABSTRACT Amidst a recent surge in US goat meat imports to meet growing demand, this study contributes to the meat demand literature by examining consumer preferences for goat meat, a relatively healthy and environmentally friendly alternative to other popular meats.
Binod Khanal, Sunil P. Dhoubhadel, Rodolfo M. Nayga Jr.   +2 more
wiley   +1 more source

Determinants of expert-based risk assessment in the internal audits of Ukrainian universities: Analysis and improvement proposals [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: This paper discusses the application of a risk-based internal audit planning methodology adapted for higher education institutions (HEIs). The article applies an expert risk-assessment method to the internal audit of HEIs in Ukraine to identify ...
Liudmyla Sas, Tetiana Kuzmin, Ivan Balaniuk, Diana Shelenko, Anna Kuchera   +4 more
doaj   +1 more source

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Internal Audit Practices and Their Effectiveness in Local Government: A Comparative Sector Analysis using a systematic review

International Journal of Applied Research in Business and Management
The investigations into effectiveness of current internal audit practices within local government is mandatory given deficiencies in their value. Using PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) methodology, a systematic ...
Eugene Lesego Assegaai
doaj   +1 more source

Essential Updates 2024–2026: Advances in Colorectal Cancer Surgery

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Surgical innovation in colorectal cancer is increasingly judged not by technical feasibility alone, but by whether it improves oncological outcomes, preserves function, reduces morbidity, or makes difficult procedures more reproducible. This structured narrative review examines major surgical studies published from January 2024 through July ...
Hiroyasu Kagawa, Yusuke Kinugasa
wiley   +1 more source

LLM‐Based Scientific Assistants for Knowledge Extraction: Which Design Choices Matter?

Advanced 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, Manuel Raimann, Marc Münker, Maxim Rosin, Joaquin E. Urrutia Gómez, Christof M. Niemeyer, Markus Reischl, Luca Rettenberger   +7 more
wiley   +1 more source

When Biology Meets Medicine: A Perspective on Foundation Models

Advanced 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, Yuxing Wang, Limin Zou, Jing Huang   +3 more
wiley   +1 more source

Interpreting How Neural Networks Infer Scatterer Geometry from Echolocation Echoes

Advanced Intelligent Systems, EarlyView.
Neural networks enable echolocation‐based shape classification but remain difficult to interpret due to their black‐box nature. This work presents a feature‐importance metric to uncover the echo regions driving decisions in shape‐specialized networks.
Ganesh U. Patil, Hyung‐Suk Kwon, Bogdan‐Ioan Popa   +2 more
wiley   +1 more source