Results 71 to 80 of about 177,640 (259)
Auditor's professional judgment and opinion
The paper is devoted to such an actual problem in the field of audit activity as professional judgment and an auditor's opinion. A proper clarification of the logical content of these concepts significantly affects the effectiveness of the audit according to requirements of International Standards on Auditing (ISA).
Volodymyr HOLOVACH, Tetiana HOLOVACH
openaire +1 more source
Protection Motivation Theory and Farmers' Participation in Futures Markets: Evidence From Germany
ABSTRACT This study examines why German farmers show limited adoption of commodity futures contracts despite substantial price volatility, applying Protection Motivation Theory (PMT) to understand the cognitive processes driving participation decisions in futures markets. Survey data from 303 German farmers collected in 2024 were analyzed using Partial
Hendrik Wever +2 more
wiley +1 more source
Power response to investigative news on the example of American and Polish political scandals
The paper discusses the relations between investigative journalists and authorities on the example of American and Polish political scandals. In most cases, the journalists’ attitude and professional solidarity influenced the success of the journalistic ...
Marek Palczewski
doaj +1 more source
Regional Disparities in Case Volumes and Surgeon Distribution in Gastroenterological Surgery
ABSTRACT Background Regional disparities in surgical resources may influence the delivery and sustainability of gastroenterological surgery, particularly in countries experiencing rapid population aging and depopulation. Methods This nationwide cross‐sectional study used data from the Japanese National Clinical Database to examine temporal trends (2013–
Hiroshi Hasegawa +30 more
wiley +1 more source
The Relevance of Professional Ethics of Archaeologists in Society
The issues surrounding the importance and protection of archaeological heritage became topical in Latvia in 2012 with the amendments to the law 'On Protection of Cultural Monuments' and they still have not lost their relevance.
Sandra Zirne
doaj +1 more source
PROFESSIONALLY MOTIVATED OPINION IN THE BANKING LAW
The article is devoted to a comprehensive analysis of the concept of professionally motivated opinion applied by regulator (Bank of Russia) in respect of a credit institution. This concept (category) is seen in a variety of ways: as the approach used in international banking practice, as an institution of banking supervision, as assessment assigned by ...
Frolova, E., Karmadonova, E.
openaire +2 more sources
The authors evaluated six machine‐learned interatomic potentials for simulating threshold displacement energies and tritium diffusion in LiAlO2 essential for tritium production. Trained on the same density functional theory data and benchmarked against traditional models for accuracy, stability, displacement energies, and cost, Moment Tensor Potential ...
Ankit Roy +8 more
wiley +1 more source
Public Opinion of Police Activities
On the basis of case studies of public opinion are analyzed the peculiarities of public opinion of police activities in this article. Here are considered the factors that have permanent impact on the nature of public evaluation of professional ...
Cherkasov R. V.
doaj
The Viewpoints of Dentists Graduated from Babol Dental School about Their Professional Capability [PDF]
Introduction: In order to achieve clinical education objectives, it is necessary to evaluate the educational situation continuously and identify its strength and weaknesses.
Mina Motallebnejad +3 more
doaj
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

