Results 91 to 100 of about 9,085 (251)
ABSTRACT The rapid evolution of the Internet of Things (IoT) has significantly advanced the field of electrocardiogram (ECG) monitoring, enabling real‐time, remote, and patient‐centric cardiac care. This paper presents a comprehensive survey of AI assisted IoT‐based ECG monitoring systems, focusing on the integration of emerging technologies such as ...
Amrita Choudhury +2 more
wiley +1 more source
Key Audit Matters disclosure in the Portuguese Public Health Sector
Purpose: This study aims to conduct an exploratory analysis of the key audit matters disclosed in the auditor’s reports of the public business entities of the Portuguese public health sector from 2017 to 2021.
Silva, Lurdes +4 more
core
Key Audit Matters (KAM) is a very significant matter in auditing an entity's financial statements that are communicated by the auditor in the audit report.
Haryati, Tantina, Wijayanti, Nanda Debi
core +1 more source
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
Abstract Our general interest is in global trade loss from livestock pathogens, specifically exports. We adopt a causal inference approach that considers animal disease outbreaks over time as non‐staggered binary treatments with the potential for switching in (infection) and out of treatment (recovery) within the sample period. The outcome evolution of
Mohammad Maksudur Rahman +1 more
wiley +1 more source
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 +2 more
wiley +1 more source
The Influence of Key Audit Matters, Audit Fees, and Company Size on Audit Quality
This research aims to determine the influence of key audit matters, audit fees, and company size on audit quality. The method used in this research is quantitative using multiple linear regression and SPSS version 25. The population used in this research
Icih, Icih +2 more
core
Understanding Audit Reporting Changes: Introduction of Key Audit Matters
The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality.
Cordos, George-Silviu +1 more
core
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
Abstract In Santa Barbara County, the Youth Empowerment Services (YES) Program brought together several government and community‐based organizations, as well as a university‐based evaluation team, to provide pre‐adjudication diversion to youth ages 12 to 17.
Angela Pollard +7 more
wiley +1 more source

