Results 81 to 90 of about 96,485 (304)

Decoding annual report narrative disclosure readability: Pension plan characteristics perspective

open access: yesInternational Review of Economics & Finance
We explore whether a firm's pension plan characteristics affect its annual report readability and how regulatory changes in pension accounting (SFAS No. 158 and SFAS No.
Tsung-Kang Chen   +3 more
doaj   +1 more source

WEB APPLICATIONS READABILITY [PDF]

open access: yes
The emergence known by online press companies requires written filtered information for a better understanding and speed the understanding of texts and messages that are posted. Testing the readability of text in an online environment is important in the
Eugen-Gabriel Garais
core  

'To be understood as to understand' : a readability analysis of public library acceptable use policies [PDF]

open access: yes, 2020
Acceptable Use Policies (AUPs) are documents stating the limitations users must agree to when first accessing information and communications technologies (ICTs) in organisations, such as employers, educational institutions and public libraries.
McMenemy, David   +2 more
core   +1 more source

NFDI MatWerk Ontology (MWO): A BFO‐Compliant Ontology for Research Data Management in Materials Science and Engineering

open access: yesAdvanced Engineering Materials, EarlyView.
This article presents the NFDI‐MatWerk Ontology (MWO), a Basic Formal Ontology‐based framework for interoperable research data management in materials science and engineering (MSE). Covering consortium structures, research data management resources, services, and instruments, MWO enables semantic integration, Findable, Accessible, Interoperable, and ...
Hossein Beygi Nasrabadi   +4 more
wiley   +1 more source

On the Readability of Boundary Labeling [PDF]

open access: yes, 2015
Full version of GD 2015 ...
Lukas Barth   +3 more
openaire   +3 more sources

The readability of Australia’s taxation laws and supplemetary materials: an empirical investigation [PDF]

open access: yes
Australian taxation law has been criticised for many years for its difficulty to read and understand. The Tax Law Improvement Project (TLIP) was established in December 1993 to rewrite in plain language Australia’s income tax legislation.
Graham Richardson, David Smith
core  

Field Report from Collaborative Research Center 1625: Heterogeneous Research Data Management Using Ontology Representations

open access: yesAdvanced Engineering Materials, EarlyView.
A unified research data management framework for heterogeneous materials data is presented. The system integrates multimodal datasets using ontologies and knowledge graphs, enabling interoperability and FAIR (findable, accessible, interoperable, reusable) data principles. By linking data across scales and workflows, it supports reproducible, Artifitial
Doaa Mohamed   +6 more
wiley   +1 more source

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

open access: yesAdvanced Engineering Materials, EarlyView.
A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba   +5 more
wiley   +1 more source

The readability of helpful product reviews

open access: yes, 2010
Poster presented at the 23rd International FLAIRS Conference (FLAIRS-23), Daytona Beach, Florida, USA, May 19-21, 2010Consumers frequently rely on user-generated product reviews to guide purchasing decisions.
O'Mahony, Michael P.   +2 more
core  

A Knowledge‐Based Approach for Understanding and Managing Additive Manufacturing Data

open access: yesAdvanced Engineering Materials, EarlyView.
Additive manufacturing processes generate a large amount of data. Effectively managing, understanding, and retrieving information from this data remains a major challenge. Therefore, we propose an ontology‐based approach to integrate heterogeneous data, enable semantic queries, and support decision‐making.
Mina Abd Nikooie Pour   +5 more
wiley   +1 more source

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