Results 101 to 110 of about 45,021 (303)

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

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)

Advanced 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, Ajay Vikram Singh, Preeti Bhardwaj, Tulika Rai, Sweta Vijay Nakhale, Amruta Shelar, Rajendra Patil, Peter Laux, Andreas Luch, Christopher J. Osgood, Michael W. Stacey   +10 more
wiley   +1 more source

The Effect of Audit Quality and Internal Audit Structures on a Firm’s Performance: Empirical Study of Companies in the Jakarta Islamic Index [PDF]

Облік і фінанси
Audit plays a crucial role in enhancing corporate governance transparency. In the context of emerging markets, especially Indonesia, where specific Islamic finance requirements apply, this control mechanism is of particular importance.
Kamilah Sa’diah, Vera Clara Simanjuntak, Yuni Andri Ekawati, Siti Wardah Pratidina Nasution, Winda Wardhani   +4 more
doaj   +1 more source

Texas Lottery Commission Internal Audit: Retailer Licensing

, 2011
Report detailing the Internal Audit Division's review of Retailer Licensing, the purpose of which was to evaluate the adequacy and effectiveness of the system of internal control and the quality of performance in carrying out assigned responsibilities ...
Texas Lottery Commission. Internal Audit Division.
core  

The impact of independence, auditors' competence and information technology usage on internal audit quality: empirical evidence from Chinese commercial banks [PDF]

The purpose of this article is to study the primary influencing factors of internal audit quality (IAQ) in Chinese commercial banks (CCBs). To achieve this, we first conducted a search on China National Knowledge Infrastructure (CNKI) and identified 64 ...
Ngalim, Siti Manisah, Zhang, Chi, Mohammed Shah, Sabarina, Lau, Yeng Wai   +3 more
core   +1 more source

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

Advanced 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, Xinyi Chen, Xu Ye, Yulin Yang, Bin Ai   +4 more
wiley   +1 more source

Ethic Code and Internal Audit Quality

Jurnal Akuntansi
Purpose - The research aims to test the influence of codes of ethics (competence, accountability, and professionalism) on the quality of audit results and to analyze the role of mediation in audit performance and the impact of the codes (competence ...
Riza Nurfidia Febrianti, Lia Uzliawaty, E. Munawar Muchlish   +2 more
doaj   +1 more source

Internal Audit Quality, Audit Committee, and Its Influence on Financial Reporting Quality

Jurnal Ilmiah Akuntansi Universitas Pamulang
This research aims to determine the extent to which internal audit quality and the audit committee influence the quality of financial reporting. The type of research conducted in this study is explanatory research. The study population consists of staff working in manufacturing, finance, education, and service companies in Indonesia.
Riyanto, Naomi Fani, Rapina, Rapina
openaire   +2 more sources

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

International Audit Quality and Global Audit Firm Networks

, 2016
This thesis examines the role and ability of global audit firm networks (GAFNs), which are defined as networks that have the capacity to provide integrated audit services by coordinating member firms across countries, to provide international audits of high quality. In Studies 1 and 2, I evaluated GAFN audit quality at the client-level by examining the
openaire   +2 more sources