Results 11 to 20 of about 181,029 (263)

Timing of Verification Procedures: Monitoring versus Auditing [PDF]

open access: yes, 2005
This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core   +1 more source

Rock glacier inventories and kinematics (RGIK): guidelines for inventorying rock glaciers: baseline and practical concepts (version 1.0)

open access: yes, 2023
Between 2018 and 2023, the International Permafrost Association (IPA) Action Group on Rock glacier inventories and kinematics (RGIK) undertook an unprecedented effort to develop widely accepted guidelines for inventorying rock glaciers, including ...
MacDonell, Shelley   +1 more
core   +1 more source

Omnibus statement on auditing standards; Statement on auditing standards, 043 [PDF]

open access: yes, 1982
This statement revises: Generally Accepted Auditing Standards auditor\u27s study and evaluation of internal control, receivables and inventories consistency of application of generally accepted accounting principles public warehouses--controls and ...
American Institute of Certified Public Accountants. Auditing Standards Board
core   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

open access: yesAdvanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling   +15 more
wiley   +1 more source

Active navigation with reinforcement learning for bus stop amenity auditing in street view imagery

open access: yesTransportation Research Interdisciplinary Perspectives
U.S. transit agencies often lack accurate, up-to-date inventories of bus stop amenities (signs, shelters, and seating), which are critical for rider accessibility and service quality.
Bryce Jones   +3 more
doaj   +1 more source

Supporting AI Readiness Through Digital Workflows in Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Digitalization drives innovation in materials science by connecting data silos and turning heterogeneous processes into reusable research pipelines. Across 13 MaterialDigital projects, digital workflows reveal complementary pathways toward AI‐ready materials research, founded on structured data, persistent artifacts, executable orchestration, and ...
Marian Bruns   +67 more
wiley   +1 more source

Automatic Detection of Podotactile Pavements in Urban Environments Through a Deep Learning-Based Approach on MLS/HMLS Point Clouds

open access: yesISPRS International Journal of Geo-Information
Pedestrian accessibility is a critical dimension of sustainable and inclusive transportation systems, yet many cities lack reliable data on infrastructure features that support visually impaired users.
Elisavet Tsiranidou   +4 more
doaj   +1 more source

Inventories in motion : a new approach to inventories over the business cycle [PDF]

open access: yes, 2012
I propose an inventories-in-motion concept which represents a new approach to inventories over the business cycle. This channel has previously been ignored by macroeconomists.
McMahon, Michael F.
core  

Smart Exploration of Perovskite Photovoltaics: From AI Driven Discovery to Autonomous Laboratories

open access: yesAdvanced Energy Materials, EarlyView.
In this review, we summarize the fundamentals of AI in automated materials science, and review AI applications in perovskite solar cells. Then, we sum up recent progress in AI‐guided manufacturing optimization, and highlight AI‐driven high‐throughput and autonomous laboratories.
Wenning Chen   +4 more
wiley   +1 more source

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