Results 121 to 130 of about 245,724 (349)

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

The Effect of Key Audit Matters on The Behavior of Accepting Audit Service Fees in Indonesia

Edukasi Islami: Jurnal Pendidikan Islam
The aim of the research is to examine the effect of implementing the new ISA 701 regulation, namely communicating the most significant risks in the audit process of an entity's financial statements or known as key audit matters, especially for entities ...
Ni Nyoman Alit Triani, Made Dody Setyawan, Logar Bhilawa, Eko Prasetyo, Noviara Abie   +4 more
doaj  

Elevated Risk of Complications in Patients Receiving Dual Antithrombotic Therapy Undergoing Hepatectomy: A Single‐Center Audit of 749 Cases

Annals of Gastroenterological Surgery, EarlyView.
This single‐center retrospective study evaluated perioperative outcomes after hepatectomy in 749 patients, including 140 receiving ATT, using propensity score matching to compare ATT and non‐ATT cohorts. Under standardized perioperative management, ATT did not increase major bleeding, transfusion, or severe morbidity overall; however, within the ATT ...
Haruki Mori, Hiromitsu Maehira, Nobuhito Nitta, Takeru Maekawa, Toru Miyake, Sachiko Kaida, Masatsugu Kojima, Katsushi Takebayashi, Takeshi Sonoda, Masaji Tani   +9 more
wiley   +1 more source

Harnessing Large Language Models to Advance Microbiome Research: From Sequence Analysis to Clinical Applications

Advanced Intelligent Discovery, EarlyView.
Large language models are transforming microbiome research by enabling advanced sequence profiling, functional prediction, and association mining across complex datasets. They automate microbial classification and disease‐state recognition, improving cross‐study integration and clinical diagnostics.
Jieqi Xing, He Wang, Yangyang Sun, Xiaoquan Su, Shunyao Wu   +4 more
wiley   +1 more source

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

Advanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang, Xinyi Chen, Xu Ye, Yulin Yang, Bin Ai   +4 more
wiley   +1 more source

ChatCFD: A Large Language Model‐Driven Agent for End‐to‐End Computational Fluid Dynamics Automation with Structured Knowledge and Reasoning

Advanced Intelligent Discovery, EarlyView.
Chat computational fluid dynamics (CFD) introduces an large language model (LLM)‐driven agent that automates OpenFOAM simulations end‐to‐end, attaining 82.1% execution success and 68.12% physical fidelity across 315 benchmarks—far surpassing prior systems.
E Fan, Kang Hu, Zhuowen Wu, Jiangyang Ge, Jiawei Miao, Yuzhi Zhang, He Sun, Weizong Wang, Tianhan Zhang   +8 more
wiley   +1 more source

Earnings management reactions to key audit matters

Global Policy
AbstractThis paper aims to investigate the earnings management (EM) reactions of firms to the key audit matters (KAMs) disclosed in expanded audit reports. Although previous literature has extensively investigated the interconnection between EM and different risks, little research to date examines the association between KAMs and EM strategies ...
María‐del‐Mar Camacho‐Miñano, Domenico Campa, Laura Parte   +2 more
openaire   +1 more source

Lights, KAMs, Action!: Nonprofits and Key Audit Matters Disclosure Choice as a Signaling Mechanism [PDF]

Melissa Intindola, Cari Burke‐Kolehmainen   +1 more
openalex   +1 more source

Large Language Model‐Based Chatbots in Higher Education

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci, Merve Eryilmaz, Ail K. Yetisen, Savas Tasoglu, Aydogan Ozcan   +4 more
wiley   +1 more source