Results 101 to 110 of about 1,192,531 (239)

Application of IMU/GPS Integrated Navigation System Based on Adaptive Unscented Kalman Filter Algorithm in 3D Positioning of Forest Rescue Personnel

open access: yes
Utilizing reliable and accurate positioning and navigation systems is crucial for saving the lives of rescue personnel and accelerating rescue operations.
Shengli Pang   +6 more
core   +1 more source

The Impact of FAS 123R on Employee Retention Impact de la norme FAS 123R sur le maintien en poste des employés

open access: yesAccounting Perspectives, EarlyView.
ABSTRACT Building on evidence that firms grant employee stock options (ESOs) in order to retain employees, we assess the impact of Financial Accounting Standard (FAS) 123R, and the reduction in ESO use that followed its adoption, on employee retention at the metropolitan statistical area (MSA) level.
Muhammad Azim, Francesco Bova, Nan Li
wiley   +1 more source

Informal and underground economy [PDF]

open access: yes
There is a widespread feeling that a substantial and increasing share of activities take place outside the official economy. This holds, in particular, for developing and transition but also for high income economies.
Bruno Frey, Friedrich Schneider
core  

Underground Operator Monitoring Platform Based on Ultra-Wide Band WSN [PDF]

open access: yes, 2018
This paper aims to accurately locate underground personnel in coal mines. For this purpose, an underground personnel positioning platform was established on the wireless sensor network (WSN).
Long, Xi, Xie, Weicai, Li, Xiaofeng
core  

Staffing Leverage at the Audit Office and Audit Quality L'influence de la dotation en personnel des bureaux d'audit sur la qualité des audits

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT The PCAOB posits that audit partner and manager involvement, primarily through greater supervision and review (“oversight”) of audit engagements, is an important determinant and indicator of audit quality. We test this notion by empirically examining the link between staffing leverage, as measured by an office's ratio of audit partners and ...
Joshua A. Khavis   +2 more
wiley   +1 more source

Spectacle and Spy Stories: The 1954 Royal Commission on Espionage

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT The Menzies government's 1954 royal commission, established to investigate Soviet espionage in Australia, is well known as the backdrop to the Labor Party split. It saw opposition leader H.V. Evatt's demise and ushered in an almost 20‐year period of Liberal Party governance.
Ebony Nilsson
wiley   +1 more source

The Royal Commission Into the Monetary and Banking Systems in Australia, 1935–1937

open access: yesAustralian Journal of Politics &History, EarlyView.
ABSTRACT Australian governments of the 1930s were less inclined to establish royal commissions than their predecessors in the 1920s, and few of the 1930s inquiries were of great moment. The exception was the royal commission appointed by the Lyons Government to inquire into the monetary and banking systems in Australia in 1935.
David Lee
wiley   +1 more source

Simulation‐Based Education for Otolaryngology, Head and Neck Surgery Emergency Procedures in the South Pacific: A Pilot Study

open access: yesANZ Journal of Surgery, EarlyView.
A one‐day regional simulation course significantly improved confidence in five emergency OHNS procedures among South Pacific surgeons and trainees, with improvements sustained at 6 months. Two‐thirds reported applying course skills clinically, supporting simulation‐based education as a feasible approach to regional surgical capacity building.
Matthew Eugene Lam   +3 more
wiley   +1 more source

Anchors or relational risks? Educator and psychologist narratives of attachment in child–robot relationships

open access: yesBritish Journal of Educational Psychology, EarlyView.
Abstract Background As AI‐enabled social robots become more common in schools, children may form strong emotional bonds with them despite robots not being caregivers and lacking the capacities for “true” attachment. Given limited understanding of potential risks and safeguards, professional perspectives are needed to inform responsible design and ...
Dimitris Pnevmatikos   +1 more
wiley   +1 more source

Evaluating Creative Output With Generative Artificial Intelligence: Comparing GPT Models and Human Experts in Idea Evaluation

open access: yesCreativity and Innovation Management, Volume 34, Issue 4, Page 991-1012, December 2025.
ABSTRACT Traditional techniques for evaluating creative outcomes are typically based on evaluations made by human experts. These methods suffer from challenges such as subjectivity, biases, limited availability, ‘crowding’, and high transaction costs. We propose that large language models (LLMs) can be used to overcome these shortcomings.
Theresa Kranzle, Katelyn Sharratt
wiley   +1 more source

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