Results 81 to 90 of about 133,997 (262)

Earnings forecast error, related-party transactions, and independent board members [PDF]

مطالعات تجربی حسابداری مالی, 2014
Transactions with related parties are factors reducing market value of the investment. Although all transactions with related parties are opportunistic, but the prevailing view is that these transactions influence risk and are important for investors. In
Yahya Kamyabi, Ehsan bouzhmehrani, Fazel naderi palangi   +2 more
doaj  

VALIANT: A Vision‐Authenticity Language Framework Through Integrated Experts and Aligned Numerical‐Textual Descriptors for Citri Reticulatae Pericarpium

Advanced Intelligent Systems, EarlyView.
Visual features, numerical descriptors, and controlled textual attributes extracted from smartphone images of Chenpi are integrated by VALIANT, a tailored multimodal framework for simultaneous storage‐age classification and authenticity verification. The workflow distinguishes genuine products from suspicious standard operating procedure mimics while ...
Simon C. K. Chan, Bingxin Huang, Hannah H. Kim, Wentao Yu, Yinqian Luo, Terence T. W. Wong   +5 more
wiley   +1 more source

A Two‐Stage Characterization Pipeline and Open‐Source Framework for Reproducible Tactile Sensing

Advanced Intelligent Systems, EarlyView.
The same soft tactile sensor returns different numbers when embodied in different robots. This is an Embodiment Gap that no shared framework currently captures transparently. A two‐stage characterization pipeline, paired with a FAIR open‐source digital datasheet, decouples intrinsic sensor behavior from embodiment effects and condenses cross‐laboratory
Matteo Lo Preti, Weng Buxiu, Petr Trunin, Muhammad Sunny Nazeer, Lucia Beccai, Perla Maiolino, Cecilia Laschi   +6 more
wiley   +1 more source

Soft Active Electromyography Interface for Machine Learning‐Enabled Silent Speech Recognition

Advanced Intelligent Systems, EarlyView.
A soft, hand‐worn electromyography interface enables intent‐driven silent speech recognition without continuous facial attachment. The device integrates liquid‐metal interconnects, a transparent flexible circuit, and elastomer encapsulation with a fingertip electrode that contacts perioral muscles only on demand.
Yuta Kurotaki, Shusuke Yamakoshi, Reitaro Yoshida, Yutaka Isoda, Tamami Takano, Yuji Isano, Yusuke Miyake, Kentaro Kuribayashi, Hiroki Ota   +8 more
wiley   +1 more source

The issue of parties’ participation in technical activities related to the boundaries of parcels

Reports on Geodesy and Geoinformatics
Participation of the parties in works related to the boundaries a˛ects the determination of boundaries according to the owners’ consistent indications, or allows for an appropriate reaction when determining the boundary points of the previously ~xed ...
Karabin Marcin, Łuczyński Robert
doaj   +1 more source

AI‐Assisted IoT‐Enabled ECG Monitoring: Integrating Foundational and Generative AI Tools for Sustainable Smart Healthcare—Recent Trends

AI &Innovation, EarlyView.
ABSTRACT The rapid evolution of the Internet of Things (IoT) has significantly advanced the field of electrocardiogram (ECG) monitoring, enabling real‐time, remote, and patient‐centric cardiac care. This paper presents a comprehensive survey of AI assisted IoT‐based ECG monitoring systems, focusing on the integration of emerging technologies such as ...
Amrita Choudhury, Kandarpa Kumar Sarma, Lachit Dutta   +2 more
wiley   +1 more source

How cold is too cold? A theoretical analysis of the optimal trigger for index insurance for frost damage to crops

American Journal of Agricultural Economics, EarlyView.
Abstract Crop insurance is undoubtedly an extremely valuable element in protecting agricultural businesses, but in many cases standard indemnity‐based products have had very low uptake due to high transaction costs elevating premiums to unaffordable levels.
Amogh Prakasha Kumar, Laura Meriluoto, Richard Watt   +2 more
wiley   +1 more source

Redistributive land reforms, agricultural productivity, and structural change: New cross‐national evidence

American Journal of Agricultural Economics, EarlyView.
Abstract Large‐scale land reforms constitute a substantial redistribution of wealth and reallocation of agricultural land, which is a major form of asset and production input in developing countries. While land redistribution (from the rich to the poor) remains a highly controversial issue, extensive evidence on its effect is limited.
Devashish Mitra, Abdulaziz B. Shifa, Lan Anh Tong, Mehmet A. Ulubasoglu   +3 more
wiley   +1 more source

B/ordering and healthcare access for migrants with precarious status: The role of healthcare workers in counteracting restrictive policies

American Journal of Community Psychology, EarlyView.
Abstract In Canada, precarious migration is largely invisibilized. Nonetheless, b/ordering greatly affects people's realities by limiting access to social rights. In Quebec, migrants with precarious status (MPS) do not have access to healthcare, although Quebec has a “universal” healthcare coverage.
Émilie Pigeon‐Gagné, Jill Hanley, Élise Bourgeois‐Guérin, Pénélope Boudreault   +3 more
wiley   +1 more source

Border harm and affective injustice: The politics of anger at the Melilla border, Spain

American Journal of Community Psychology, EarlyView.
Abstract This article examines protests in a detention center in Melilla, Spain—a site where structural violence intersects with the everyday harms of confinement. Adopting a justice and dignity‐centered perspective, we analyze grassroots forms of resistance emerging at the border. The study focuses on the protests of Tunisian migrants and explores the
Corina Tulbure
wiley   +1 more source