Results 61 to 70 of about 1,994,809 (228)
Objectives and Key Results–Driven Multiagent Framework for Mechanical Design and Simulation
Advanced Intelligent Systems, EarlyView.Objectives and key results (OKR)‐agent, an OKR‐driven multiagent framework, turns a plain‐language engineering goal into completed mechanical simulations. Three peer agents—supervisor, modeler, and simulator—share a compact board of OKR and coordinate external molecular dynamics (MD) and finite‐element solvers through a standardized tool interface. The
Jie Tian +10 more
wiley +1 more source
The interface between financial accounting and tax accounting: A summary of current research [PDF]
, 2005 Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core
Climate risk disclosures and auditor expertise [PDF]
Publisher Copyright: © 2024Many jurisdictions are establishing requirements for corporations to disclose climate-related risks, and for those disclosures to be audited. One of the first jurisdictions to do so is Australia, where the Australian Accounting
Pham, Ly +12 more
core +1 more source
Multi‐Stage Social Value Orientation‐Based Lane‐Changing Driving for Autonomous Vehicles
Advanced Intelligent Systems, EarlyView.A multi‐stage SVO framework is developed to dynamically infer the social preferences of surrounding vehicles from human driving data. By combining offline learning, online SVO estimation, temporal intention tracking, and interaction‐aware planning, the framework enables autonomous vehicles to adapt lane‐changing decisions and trajectories to evolving ...
Nongrui Qin +4 more
wiley +1 more source
AI‐Based Immortality: The Ethical Advantage of the Aretai Approach
AI &Innovation, EarlyView.ABSTRACT The convergence of artificial intelligence, digital identity technologies, and biogerontological ambitions has produced a novel set of philosophical problems that have not yet been adequately addressed within mainstream bioethical discourse. Digital life extension—encompassing AI‐generated avatars, neural data preservation, mind uploading, and
Mirko Daniel Garasic
wiley +1 more source
Responsible Artificial Intelligence in Courts: A Four‐Test Framework
AI &Innovation, EarlyView.ABSTRACT A structured framework for responsible AI applications relating to judicial decision‐making and the adjudicative functions of courts requires the satisfaction of multiple context‐specific safeguards. This article proposes a four‐test framework designed to evaluate whether AI systems used in courts operate in accordance with legal, procedural ...
Kwan Yiu Cheng
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT This study examines how organizations advance in their use of Generative AI (GenAI) tools after initial adoption with particular attention to the dynamics of trust, cultural resistance, and feedback mechanisms. Grounded in organizational learning theory and institutional theory, we propose a framework that captures the factors influencing how ...
Surajit Bag +3 more
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT Background Endoscopic dilation is first‐line therapy for symptomatic benign esophageal strictures but remains operator‐dependent. Artificial intelligence (AI) could support assessment, risk stratification, and documentation; however, evidence from adjacent tasks is often mistaken for procedure‐specific validation.
Ahmed A. Salman, Mohamed A. Salman
wiley +1 more source
AI &Innovation, EarlyView.ABSTRACT Digital transformation (DT) remains inconsistently defined in higher education, particularly as artificial intelligence (AI) introduces new institutional capabilities and responsibilities. This systematic review synthesizes 40 retrievable peer‐reviewed studies published between 2020 and 2025 to examine how DT is defined, which institutional ...
Yufeng Qian, Yi Jin
wiley +1 more source
Biennial; "Presented at the Ohio Judicial Conference Annual Meeting ..."; Harvested from the web on 9/28 ...
Ohio Judicial Conference.
core +2 more sources