Results 111 to 120 of about 14,917 (306)
Iron‐Mediated Release of Aged Dissolved Organic Carbon From Waterlogged Peatland Under Warming
Advanced Science, EarlyView.This study conducts a five‐year in situ warming experiment in high‐altitude peatlands to examine dissolved organic carbon (DOC) release. The study shows that warming promotes the release of plant‐derived modern DOC in drained peatlands, but amplifies aquatic export of century‐old DOC from waterlogged peatlands via Fe‐mediated DOC mobilization—a ...
Guohua Dai +18 more
wiley +1 more source
Ethical Precision in Nanoscale Brain Interfacing
Advanced Science, EarlyView.As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley +1 more source
Journal of Public Budgeting, Accounting & Financial Management [PDF]
Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), a double-anonymous peer-reviewed journal, publishes articles that focus on the advancement and dissemination of research in the field of public budgeting, accounting, auditing ...
Siboni Benedetta
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South African Journal of Economic and Management SciencesBackground: Traditional budgeting has faced criticism, leading researchers to explore alternative management control methods such as Beyond Budgeting. Despite its potential benefits, Beyond Budgeting adoption remains limited.
Noora S. Alhalawi, Saida Dammak
doaj +1 more source
Sustainable Materials Design With Multi‐Modal Artificial Intelligence
Advanced Science, EarlyView.Critical mineral scarcity, high embodied carbon, and persistent pollution from materials processing intensify the need for sustainable materials design. This review frames the problem as multi‐objective optimization under heterogeneous, high‐dimensional evidence and highlights multi‐modal AI as an enabling pathway.
Tianyi Xu +8 more
wiley +1 more source
The impact of performance-based budgeting on state fiscal performance [PDF]
Almost all American States have tried some form of performance-based budgeting, and this study examines the impact of this budget process innovation on state expenditures.
J. O’Roark, W. Crain
core +1 more source
Efficient Screening of Organic Singlet Fission Molecules Using Graph Neural Networks
Advanced Science, EarlyView.A high‐throughput screening framework based on graph neural networks (GNNs) and multi‐level validation facilitates the identification of singlet fission (SF) candidates. By efficiently predicting excitation energies across 20 million molecules, and integrating TDDFT calculations, synthetic accessibility assessments, and GW+BSE calculations, this ...
Li Fu +5 more
wiley +1 more source
The Development of Positive Budgetary Theory within the UK Hotel Industry [PDF]
Previous applied empirical research is limited. This research builds a bridge between management accounting 'normative theory' and current practice, through the development of 'positive budgetary theory'.
Jones, Tracy A
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Advanced Science, EarlyView.This study presents an anatomical landmark‐guided DRL framework for autonomous wireless capsule endoscopy navigation. Using a lightweight edge‐contour‐depth fusion module, it achieves over 97% coverage across diverse gastric anatomies. To ensure reliability, a two‐stage sim‐to‐real pipeline with an adaptive dynamic programming controller mitigates ...
Haoxuan Wu +16 more
wiley +1 more source
The Cross-Section of Hurdle Rates for Capital Budgeting: An Empirical Analysis of Survey Data [PDF]
Whereas Poterba and Summers (1995) find that firms use hurdle rates that are unrelated to their CAPM betas, Graham and Harvey (2001) find that 74% of their survey firms use the CAPM for capital budgeting.
Ravi Jagannathan +2 more
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