Results 221 to 230 of about 137,800 (236)

How Sustainability Audits Impact Audit Effort Choices

open access: yesInternational Journal of Auditing, Volume 29, Issue 3, Page 436-453, July 2025.
ABSTRACT We analyse how the introduction of mandatory audits of sustainability reports conducted by the auditor of the financial report changes audit effort and quality choices. In our model, the auditor decides on effort allocation between a financial audit and a sustainability audit. Our analysis reveals that, in a competitive market, legislators may
Martin Klösch, Anna Kasmanhuber
wiley   +1 more source

Spanning Multi‐Asset Payoffs With ReLUs

open access: yesMathematical Finance, Volume 35, Issue 3, Page 682-707, July 2025.
ABSTRACT We propose a distributional formulation of the spanning problem of a multi‐asset payoff by vanilla basket options. This problem is shown to have a unique solution if and only if the payoff function is even and absolutely homogeneous, and we establish a Fourier‐based formula to calculate the solution.
Sébastien Bossu   +2 more
wiley   +1 more source

Origin–destination prediction via knowledge‐enhanced hybrid learning

open access: yesComputer-Aided Civil and Infrastructure Engineering, Volume 40, Issue 17, Page 2498-2521, 14 July 2025.
Abstract This paper proposes a novel origin–destination (OD) prediction (ODP) model, namely, knowledge‐enhanced hybrid spatial–temporal graph neural networks (KE‐H‐GNN). KE‐H‐GNN integrates a deep learning predictive model with traffic engineering domain knowledge and a multi‐linear regression (MLR) module for incorporating external factors. Leveraging
Zeren Xing   +5 more
wiley   +1 more source

Harmonization of Structural Brain Connectivity Through Distribution Matching

open access: yesHuman Brain Mapping, Volume 46, Issue 9, June 15, 2025.
Our distribution‐matching approach to harmonization outperforms ComBat in harmonizing structural brain connectivity across multi‐site dMRI studies, enhancing correlation with cognitive scores and age. This method improves reliability and comparability in neuroscientific research combining data from different sources.
Zhen Zhou   +3 more
wiley   +1 more source

Quadratic nonnegative matrix factorization

Pattern Recognition, 2012
In Nonnegative Matrix Factorization (NMF), a nonnegative matrix is approximated by a product of lower-rank factorizing matrices. Most NMF methods assume that each factorizing matrix appears only once in the approximation, thus the approximation is linear in the factorizing matrices.
Yang, Zhirong, Oja, Erkki
openaire   +5 more sources

Nonnegative Rank Factorization of a Nonnegative Matrix A with A A ≥0

Linear and Multilinear Algebra, 2003
In this article we obtain a nonnegative rank factorization of nonnegative matrices A satisfying one or both of the following conditions: (i) AA † ⩽ 0 (ii) A † A ⩽ 0, thus providing a new set of conditions that guarantee the existence of a nonnegative least-squares solution of a linear system.
S. K. Jain, John Tynan
openaire   +2 more sources

Nonnegative matrix factorization: When data is not nonnegative

2014 7th International Conference on Biomedical Engineering and Informatics, 2014
In this paper, we present a new variations of the popular nonnegative matrix factorization (NMF) approach to extend it to the data with negative values. When a NMF problem is formulated as μ ≈μμ, we try to develop a new method that only allows μ to contain nonnegative values, but allows both μ and μ to have both nonnegative and negative values. In this
Jim Wang, Siyuan Wu
openaire   +1 more source

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