Results 81 to 90 of about 11,201 (252)
Reduced‐port laparoscopic colectomy (RPLC) for colorectal cancer offers modest intraoperative benefits, including shorter operative time and lower blood loss, while maintaining comparable postoperative recovery, lymph node yield, and complication rates to multi‐port laparoscopic colectomy (MPLC).
Ayesha Shaukat +9 more
wiley +1 more source
CONCEPTUAL ASPECTS ON MANAGERIAL ACCOUNTING AND ITS INFLUENCE ON MANAGEMENT [PDF]
Managerial accounting must be defined and analyzed as well as an integrated component in the decisionmaking process. Starting from this premise, we need to clearly highlight the role and objectives of managerial accounting. The importance of managerial
TIRAU ADRIAN IOAN
doaj
The Interoperability Challenge in DFT Workflows Across Implementations
Interoperability and cross‐validation remain major challenges in the computational materials science. In this work, we introduce a common input/output standard that enables internal translation across multiple workflow managers—AiiDA, PerQueue, Pipeline Pilot, and SimStack—while producing results in a unified schema.
Simon K. Steensen +13 more
wiley +1 more source
Large Language Model‐Based Chatbots in Higher Education
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 +4 more
wiley +1 more source
ABSTRACT Generative AI is radically transforming how creative authorship is understood, attributed, and governed across the world’s cultural and creative industries. As AI systems increasingly produce outputs that organisations and audiences recognise as creative, foundational assumptions about who authors creative work, who receives credit for it, and
Ololade A. Shonubi
wiley +1 more source
Critical Aspects regarding the Implementation of Managerial Accounting Systems [PDF]
Implementing a managerial accounting system is a process leading to the introduction ofchange, which involves the creation of a vision of change and strategy, as well as the stimulation ofinnovation.
Guinea Flavius-Andrei
doaj
AI‐Based Immortality: The Ethical Advantage of the Aretai Approach
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
Abstract This study examines the impact of soil erosion on agricultural land values in the United States (US) Midwest. Based on a novel county‐level panel data set with information on soil erosion levels and agricultural land values covering five census years (1997, 2002, 2007, 2012, and 2017), we separately investigate the direct effect of two types ...
Le Chen +3 more
wiley +1 more source
Accounting for animal health in efficiency analysis: An application to Swedish dairy farms
Abstract Poor animal health is a central concern in modern livestock production. Despite the necessity to incorporate animal health in efficiency analysis, the theoretical and empirical developments are limited on this subject. This article appropriately characterizes the axiomatic properties of animal health within a production framework.
Frederic Ang +3 more
wiley +1 more source
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra +3 more
wiley +1 more source

