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
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
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
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
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
"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
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
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
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
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
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

