Results 71 to 80 of about 9,085 (251)

Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters

Agribusiness, EarlyView.
ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen, Hoa‐Thi‐Minh Nguyen, Kaliappa Kalirajan   +2 more
wiley   +1 more source

The consequences of key audit matters on users: a literature review

2020 15th Iberian Conference on Information Systems and Technologies (CISTI), 2020
There is an information gap between what users expect on an audit and what an audit is, and the new audit report is made to reduce this information gap, by changing its structure and content. Among other changes, the new audit report includes a new section for the disclosure of key audit matters (KAM) which is mandatory in Union European (UE) on June ...
openaire   +2 more sources

Effects of Outsourced Agricultural Extension Services on the Technical Efficiency and Financial Returns of Soybean Farms in Northern Cameroon

Agribusiness, EarlyView.
ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda, Doria A. Medondjeu, Dorothy E. Fon, Stefan Sieber   +3 more
wiley   +1 more source

Efficacy and Safety of a Simple Auxiliary Liver Suspension Device in Complex Laparoscopic Hepatectomy: A Multicenter Randomized Clinical Trial

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu, Zi‐Hui Ma, Lei Guo, Chong Yang, Jie Xue, Xiao‐Lu Lin, Chong‐De Lu, Qin Zheng, Shu‐Qun Cheng, Wei‐Xing Guo   +9 more
wiley   +1 more source

Key Audit Matters: ¿qué hemos logrado ya?

, 2023
In 2015, the IAASB introduced Key Audit Matters (KAM) in audit reports through ISA 701, with the objective of making this report more informative and transparent.
Taboada Pinheiro, Laura Edith, Silva De Lima Duque, Flávia, Araújo De Carvalho, Otávio   +2 more
core  

Short‐Term Outcomes and Cost Drivers of Emergency Surgery for Acute Abdominal Disease in Super‐Elderly Patients: A Study in the Japanese Tertiary Care Hospital

Annals of Gastroenterological Surgery, EarlyView.
This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi, Ryo Oikawa, Yumi Shibuya, Masakazu Tatsuno, Atsuya Kamiyama, Tsuyoshi Ozawa, Keiichiro Hara, Shojiro Hata, Hirokazu Yamaguchi   +8 more
wiley   +1 more source

Fresh‐look effect of audit firm and audit partner rotations? Evidence from European key audit matters [PDF]

Many countries worldwide mandate the rotation of audit partners or audit firms to reinforce independence and professional skepticism. The European Union is a rare instance requiring audit firm and audit partner rotation simultaneously. By analysing 6,103
Federsel, Florian Philipp, Federsel, Florian   +1 more
core   +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

The relationship between key audit matters and audit committee effectiveness after the change of audit regulation

Stupanjem na snagu novog Zakona o reviziji predstavljene su mnoge promjene u revizorskoj profesiji, među kojima je i unaprjeđenje položaja revizijskog odbora od kojeg se očekuje visoka razina kompetencije tijekom suradnje s eksternim revizorom.
Šušak, Toni, Filipović, Mario, Filipović, Davor   +2 more
core   +1 more source