Results 101 to 110 of about 327,262 (311)

Ofsted framework for the inspection of local education authorities: draft [PDF]

open access: yes, 2003
Framework for the inspection of Local Education Authorities Effective from 1 January 2004 Office of Her Majesty’s Chief Inspector of Schools in conjunction with the Audit ...

core  

Terrestrial Cyborg Insects for Real‐Life Applications

open access: yesAdvanced Intelligent Systems, EarlyView.
This article reviews the development of terrestrial cyborg insects from their emergence in 1997 to mid‐2025, examining three key aspects: locomotion control methods, associated challenges with proposed solutions, and practical applications. Framing these biohybrid systems as insect‐scale mobile robots, the review provides foundational insights for new ...
Hai Nhan Le   +10 more
wiley   +1 more source

Do the unusual resignations of independent directors affect auditors' professional judgment?

open access: yesPLoS ONE
In Kangmei's first trial judgment, where the independent directors faced significant joint and several liabilities, it triggered a "wave" of resignations among independent directors of listed companies.
Li Zhang, Zigui Li
doaj   +1 more source

Intelligent Operator‐Independent Flexibility in Robotic Non‐Destructive Evaluation

open access: yesAdvanced Intelligent Systems, EarlyView.
Non‐destructive evaluation of high‐value components remains a manufacturing bottleneck due to rigid robotic calibration and fixturing. This study presents a flexible, adaptable system integrating 3D vision and force‐position control with a collaborative KUKA LBR robot. The geometry‐agnostic system enables pose‐independent ultrasonic inspection, detects
Amine Hifi   +11 more
wiley   +1 more source

Dimensions of the AI Divide: Digital Inequality and Psychological Consequences

open access: yesAI &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

Building an honest microfinance organization: Embezzlement and the optimality of rigid repayment schedules and joint liability [PDF]

open access: yes
We consider the agency problem of a staff member managing microfinancing programs, who can abuse his discretion to embezzle borrowers' repayments. The fact that most borrowers of microfinancing programs are illiterate and live in rural areas where ...
Doh-Shin Jeon, Domenico Menicucci
core  

Spectrum of Congenital Anomalies in Myhre Syndrome—Insights Into Effects Brought by Altered TGF‐β Signaling via Gain‐of‐Function Variants in SMAD4

open access: yesAmerican Journal of Medical Genetics Part C: Seminars in Medical Genetics, EarlyView.
ABSTRACT Myhre syndrome is a rare genetic disorder characterized by progressive multisystem involvement. Gain‐of‐function missense heterozygous variants affecting the Ile500 residue and Arg496 residue of the SMAD4 gene are implicated in this condition.
Kawmadi Gunawardena   +13 more
wiley   +1 more source

Independent and joint effects of carbon performance and family ownership on financial reporting quality

open access: yesBusiness: Theory and Practice
This study examines the individual and joint impact of carbon emission disclosure and family ownership on audit report lag using data from 124 non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. Findings show that greater
Hendra Susanto   +3 more
doaj   +1 more source

Meta-avaliação de Auditorias de Natureza Operacional do Tribunal de Contas da União [PDF]

open access: yesRAC: Revista de Administração Contemporânea, 2009
The general purpose of this study was to present a model of meta-evaluation applied to the performance audit of the Brazilian Court of Audit. This consisted of meta-evaluating its procedures such as criteria, standards, validity, trustworthiness and its ...
Helga Cristina Hedler   +1 more
doaj  

National Disability Insurance Scheme and Quality of Life Among Carers of Children With Autism Spectrum Disorder in Australia: A Thematic Analysis

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Diagnoses of autism spectrum disorder in Australia have increased considerably in recent years. The current study investigated how the National Disability Insurance Scheme (NDIS) impacts quality of life (QoL) among carers of children with autism spectrum disorder.
Jesse Gerhard, Sharon L. Grant
wiley   +1 more source

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