Results 121 to 130 of about 45,021 (303)

Talk to Your Data: An Agentic Artificial Intelligence‐Driven Decision‐Support Framework for Prosumer Energy Optimization and Recommendations

Advanced Intelligent Systems, EarlyView.
An agentic AI‐driven decision‐support framework for prosumers is proposed, integrating PV generation, load profiling, and multihorizon optimization within a four‐agent architecture. The approach significantly reduces grid dependence, enhances self‐sufficiency and prevents system oversizing.
Adela BÂRA, Simona‐Vasilica OPREA
wiley   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

AI &Innovation, EarlyView.
ABSTRACT Artificial intelligence (AI) has become a foundational component of contemporary social, economic, and political life. Yet, the ways in which AI reshapes patterns of exclusion beyond questions of access and technical capability remain insufficiently theorized.
Christos Papaioannou
wiley   +1 more source

SOME ARGUMENTS THAT JUSTIFY THE AUDIT TRINITY’S APPROACH IN THE CONTEXT OF CORPORATE GOVERNANCE [PDF]

The purpose of this paper is to develop a synthesis of the main arguments that could justify the necessity of audit trinity’s approach (internal audit, external audit, audit committee) in assuring good corporate governance.
Cristina Bota-Avram
core  

Quality of internal audit reports [PDF]

, 2015
The purpose of this paper is to explore the completeness and quality of audit reports as perceived by internal audit’s primary customer – the audit committee.
Mungal, S., Slippers, Jana
core  

Innovative Artificial Intelligence‐Assisted Systems for Social Science Research: Architecture Design and Applied Practice

AI &Innovation, EarlyView.
ABSTRACT The rapid advancement of large language model (LLM) technology is profoundly transforming the practice of social science research. Scholarly discussions on Artificial Intelligence (AI)'s role in social science research can be organised into three levels: AI as a research tool, AI as a methodological infrastructure and AI as a quasi‐cognitive ...
Jie Xiong
wiley   +1 more source

Internal auditor competence and internal control: Improving internal audit quality to prevent fraudulent financial statements

Cogent Business & Management
State-Owned Enterprises (BUMNs) in Indonesia are faced with challenges due to the weak prevention of fraudulent financial statements. The prevention of fraudulent financial statements has long been a subject of discussion.
R. Ait Novatiani, R. Wedi Rusmawan Kusumah, Winwin Yadiati, Radhi Abdul Halim Rachmat, Andry Arifian Rachman   +4 more
doaj   +1 more source

Internal audit report (South Carolina State Auditor)

, 2023
The objective for this report is to facilitate Management’s assessment of risks that threaten the achievement of its objectives for the Pavement Management – Data Quality activity and to assess the adequacy of the design of internal controls to manage ...
South Carolina State Auditor, Internal Audit Services
core  

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

The Herfindahl neutral point: A firm‐level threshold for managing market concentration with evidence from US hog packing

American Journal of Agricultural Economics, EarlyView.
Abstract This paper derives a firm‐level threshold, the Herfindahl Neutral Point, from the standard concentration index used in merger review. At this threshold, a marginal expansion leaves the index unchanged. Firms below the threshold reduce concentration when they expand; firms above it increase concentration.
Andrew J. Keller, Krishna P. Paudel
wiley   +1 more source

The Effect of Integrity, Independence, and Competence on Audit Quality at the Regional Inspectorate of Bandung Regency

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the influence of integrity, independence, and competence of internal auditors on audit quality at the Bandung Regency Regional Inspectorate.
Risma Trinur Pebriyanti, Romli Romli
doaj   +1 more source