Results 91 to 100 of about 31,084,896 (242)

Breaking Bottlenecks in Solid Electrolyte Discovery With Large Artificial Intelligence Models

Advanced Materials, EarlyView.
Large AI models are presented as a route to break key bottlenecks in solid electrolyte discovery by linking materials databases, machine‐learning interatomic potentials, large language models, and autonomous experiments. This perspective highlights how AI can accelerate the identification of solid electrolytes with fast ion transport, stable interfaces,
Eric Jianfeng Cheng, Min Hong, Zhiquan Zeng, Chuanyu Liu, Qian Wang, Melissa Jane Meadowcroft, Vlad Badilita, Carlos Miguel Costa, Senentxu Lanceros‐Méndez, Ying Li, Chenyao Ma, Weibo Gong, Surendra Kumar Martha, Aloysius Soon, Piao Ma, Di Zhang, Teguh Ariyanto, Sudaryanto, Hiroshi Kakinuma, Jie Zhao, Jiayu Peng, Pengfei Ou, Jun Lu, Shin‐ichi Orimo, Hao Li   +24 more
wiley   +1 more source

Remote audit as a moderator of the relationship between auditor digital competence, IT support, and audit quality [PDF]

Accounting and Financial Control
Type of the article: Research Article The rapid shift toward remote auditing since the COVID-19 pandemic has made auditor digital competence and organizational information technology (IT) support decisive factors for sustaining audit quality, yet ...
Oyong Lisa, Riza Bahtiar Sulistyan, Imanita Septian Rusdianti, Umi Muawanah, Djuni Farhan   +4 more
doaj   +1 more source

Coherent Absorption Reveals Colors Hidden in a Grey Fabry–Pérot Cavity

Advanced Optical Materials, EarlyView.
A dielectric thin film shows colors depending on its thickness; this effect can be used to encode information normally accessible through single‐beam spectroscopy. We developed a method to conceal this kind of information, based on coating the dielectric with a matched conductor, that suppresses the color‐bearing thin‐film resonances.
Giuseppe E. Lio, Giulio Carotta, Lorenzo Lavista, Andrea Camposeo, Giacomo Venturi, Agnese Guernieri, Alessandro Pitanti, Simon A. R. Horsley, Giuseppe C. La Rocca, Alessandro Tredicucci, Simone Zanotto   +10 more
wiley   +1 more source

LLM‐Integrated Human–Robot Interaction System for Microrobots

Advanced Robotics Research, EarlyView.
This paper proposes an LLM‐based control framework for guiding microrobots using human natural language. This framework can convert the natural human speech into safe and executable command sets for reliable navigation in complex environments. The experimental results show high accuracy and robustness in task performance, demonstrating the potential of
Bairong Zhu, Amar Salehi, Tingting Yu
wiley   +1 more source

HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY

Jurnal Akuntansi Universitas Jember, 2018
This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to ...
Aprilya Dwi Yandari, Erina Sudaryati
doaj   +1 more source

Intelligent Micro/Nanorobots for Targeted Interventional Therapy: From Bench to Clinic

Advanced Robotics Research, EarlyView.
Zirui Zhang et al. reviewed the application and challenges of mobile nanomachines in interventional therapy. By converting exogenous energy, including chemical, magnetic, optical, and ultrasonic sources, into mechanical forces, micro/nanorobots (MNRs) enable precise actuation at unprecedented scales. Evolving far beyond traditional drug delivery, these
Zirui Zhang, Yu Dong, Yongsheng Du, Rui Gao, Lin Zhang, Fei Tong   +5 more
wiley   +1 more source

Audit Office Size, Audit Quality and Audit Pricing

SSRN Electronic Journal, 2009
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag, Kim, Francis, Kim, Jeong-Bon, Zang, Yoonseok   +3 more
openaire   +3 more sources

IT Governance Assessment at City Revenue Agency Using COBIT 5 Framework

Journal of Information Systems and Informatics
This study assesses the IT governance capability level at the Tangerang City Revenue Agency (BAPENDA) using the COBIT 5 framework to identify capability gaps and provide recommendations for improvement. Employing a qualitative descriptive approach, data
Muhammad Faresa Adhari, Johan Setiawan
doaj   +1 more source

Independent audit committee, risk management committee, and audit fees

Cogent Business & Management, 2019
This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014 ...
Dyah Ayu Larasati, Melinda Cahyaning Ratri, Mohammad Nasih, Iman Harymawan   +3 more
doaj   +1 more source

The effects of competence, independence, audit work, and communication on the effectiveness of internal audit

Journal of Economics, Business & Accountancy Ventura, 2019
The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption ...
Dyah Setyaningrum, Cris Kuntadi
doaj   +1 more source