Results 31 to 40 of about 104,513 (263)

RO-FIN-LLM: A Benchmark with LLM-as-a-Judge and Human Evaluators for Romanian Tax and Accounting

open access: yesSystems
Large Language Models (LLMs) are increasingly being adopted in business settings; however, there remains a shortage of evaluation tools that account for country-specific regulations, particularly for Romania’s taxation and financial accounting ...
Maria-Ecaterina Olariu   +7 more
doaj   +1 more source

Molecular characterization and expression analysis of three homoeologous Ta14S genes encoding 14-3-3 proteins in wheat (Triticum aestivum L.)

open access: yesCrop Journal, 2016
The purpose of this study was to characterize Ta14S homoeologs and assess their functions in wheat seed development. The genomic and cDNA sequences of three Ta14S homoeologous genes encoding 14-3-3 proteins were isolated.
Xinguo Wang   +4 more
doaj   +1 more source

Photonic‐Enabled Energy‐Efficient Transparent Neuromorphic Computing Devices: A Review

open access: yesAdvanced Science, EarlyView.
Transparent photonic neuromorphic computing devices merge optics and brain‐inspired computing to overcome von Neumann bottlenecks with ultrafast, low‐energy processing. By exploiting transparent oxides, 2D materials, phase‐change materials, and hybrid heterostructures, these platforms enable photonic synapses, memory, and logic for see‐through edge ...
Shuvaraj Ghosh   +8 more
wiley   +1 more source

Liquid Metals in Radio Frequency Applications: A Review of Physics, Manufacturing, and Emerging Technologies

open access: yesAdvanced Electronic Materials, EarlyView.
This paper reviews the physics of liquid metals in RF devices, including the influence of mechanical strain on resonance as well as fabrication methods and strategies for designing tunable and strain‐tolerant inductors, capacitors, and antennas.
Md Saifur Rahman, William J. Scheideler
wiley   +1 more source

Comparative research on earnings management, corporate governance, and economic value Advances in finance, accounting, and economics (AFAE) book series./ Elisabete S. Vieira, Mara Madaleno, Graça Azevedo.

open access: yes, 2021
"Premier Reference Source" -- taken from front cover.Includes bibliographical references and index."This book discusses the accounting policies firms use in different opportunistic circumstances in order to manage earnings, and to understand the ...
Azevedo Graça Maria do Carmo   +2 more
core  

Analyzing individual rent price ratios in eastern German agricultural land markets: A GAMLSS approach

open access: yesAgribusiness, EarlyView.
Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels   +4 more
wiley   +1 more source

Open Book Accounting as a tool for collaboration in network of companies. A literature review

open access: yes, 2023
reservedL'elaborato presenta un'analisi della letteratura relativa al concetto dell'Open Book Accounting (OBA), uno strumento del management accounting basato sulla trasparenza e sulla condivisione delle informazioni tra imprese della Supply Chain ...
FILIPPINI, LUCA
core  

Resolving passive heat transfer and phase‐change heat in cryogenic CO2 deposition (Desublimation) from CO2/N2 mixtures

open access: yesAIChE Journal, EarlyView.
Abstract In cryogenic CO2 desublimation systems where phase change dominates both heat transfer and separation, conventional lumped thermal‐resistance treatments embed interfacial latent heat into an overall heat‐transfer coefficient, obscuring how phase‐change heat is partitioned between the gas phase and the coolant and limiting diagnostic insight ...
Shengwen Xiao   +2 more
wiley   +1 more source

Advanced Experiment Design Strategies for Drug Development

open access: yesAdvanced Intelligent Discovery, EarlyView.
Wang et al. analyze 592 drug development studies published between 2020 and 2024 that applied design of experiments methodologies. The review surveys both classical and emerging approaches—including Bayesian optimization and active learning—and identifies a critical gap between advanced experimental strategies and their practical adoption in ...
Fanjin Wang   +3 more
wiley   +1 more source

Open-book accounting no relacionamento entre cooperativa e cooperados no setor cafeeiro

open access: yesAdvances in Scientific and Applied Accounting, 2023
Objetivo: Analisar como o Open-Book Accounting (OBA) é praticado, considerando as suas dimensões, no relacionamento entre uma cooperativa cafeeira e seus cooperados na perspectiva da Economia dos Custos de Transação. Método: Estudo de caso do relacionamento entre uma cooperativa e seus cooperados.
Daiane Silva Lima   +3 more
openaire   +1 more source

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