Results 111 to 120 of about 4,789,857 (300)

DETERMINANT ANALYSIS IN ACCOUNTING CONSERVATISM

Russian Journal of Agricultural and Socio-Economic Sciences, 2020
This study aims to analyze the effect of managerial ownership structure, growth opportunities, leverage, and financial distress on accounting conservatism in manufacturing companies, especially the various industrial sectors and consumer goods in the ...
Wijayanti I., Yustisia N., Abdurrahman F.   +2 more
doaj   +1 more source

Factors Associated With Fibromyalgia Diagnosis Among People Meeting Criteria: Results From UK Biobank

Arthritis Care &Research, EarlyView.
Objective The diagnosis of fibromyalgia (FM) is challenging due to the absence of definitive biomarkers, numerous overlapping comorbidities, and its reliance on patient‐reported symptoms. Discrepancies between diagnostic criteria and clinical practice imply the possibility of diagnostic biases, complicating timely and accurate identification.
Sung‐A Kim, Gary J. Macfarlane, Marcus J. Beasley   +2 more
wiley   +1 more source

Key Subordinate Executive Governance, CEO Overconfidence, and Accounting Conservatism: From the Perspective of Sustainable Development. [PDF]

Front Psychol, 2021
Wu F, Kuang X.
europepmc   +1 more source

Observer‐Based Adaptive Event‐Triggered Tracking Control for Fuzzy TS Systems With Premise Mismatch

International Journal of Adaptive Control and Signal Processing, EarlyView.
This paper presents an adaptive logistic event‐triggered observer‐based tracking controller for Takagi‐Sugeno fuzzy systems under constrained inputs and network delays. Leveraging a hybrid LMI and Secretary Bird Optimization approach, this strategy significantly minimizes communication overhead and computational burden while ensuring optimal reference ...
Oussama Djadane, Salama Makni, Mourad Kchaou, Ahmed El Hajjaji   +3 more
wiley   +1 more source

Characterization of Defect Distribution in an Additively Manufactured AlSi10Mg as a Function of Processing Parameters and Correlations with Extreme Value Statistics

Advanced Engineering Materials, EarlyView.
Predicting extreme defects in additive manufacturing remains a key challenge limiting its structural reliability. This study proposes a statistical framework that integrates Extreme Value Theory with advanced process indicators to explore defect–process relationships and improve the estimation of critical defect sizes. The approach provides a basis for
Muhammad Muteeb Butt, Varma Kvvssn, Hossein Laieghi, Zia Uddin, Peyman Ansari, E. Kıvanç Sadak, Can Barış Toprak, Hüseyin Kızıl, Enrico Salvati   +8 more
wiley   +1 more source

A Workflow to Accelerate Microstructure‐Sensitive Fatigue Life Predictions

Advanced Engineering Materials, EarlyView.
This study introduces a workflow to accelerate predictions of microstructure‐sensitive fatigue life. Results from frameworks with varying levels of simplification are benchmarked against published reference results. The analysis reveals a trade‐off between accuracy and model complexity, offering researchers a practical guide for selecting the optimal ...
Luca Loiodice, Krzysztof S. Stopka, Michael D. Sangid   +2 more
wiley   +1 more source

Fatigue Crack Initiation and Growth in Nanocrystalline Ni at Multiple Length‐Scales

Advanced Engineering Materials, EarlyView.
Overview of miniaturized in situ SEM fatigue setup and resultant fatigue crack growth data for nanocrystalline Ni. The presented study focuses on the analysis of fatigue crack growth rate (FCGR) in focused ion beam‐notched microcantilevers prepared from nanocrystalline (NC) Ni as a model material.
Igor Moravcik, Alexander Jelinek, Markus Alfreider, Jutta Luksch, Anton Hohenwarter, Florian Schaefer, Christian Motz, Daniel Kiener   +7 more
wiley   +1 more source

Optimization of the Production of Rubber Compounds Using Mathematical Models

Advanced Engineering Materials, EarlyView.
Rubber compounds were mixed in a batch internal mixer, and symbolic regression was used to derive mathematical models linking recipe and process parameters to ram path, torque, and mixing quality (incorporation, dispersion, distribution). Subsequent optimization with evolutionary algorithms identified operating conditions that reduce specific energy ...
Anke Bardehle, Andreas Limper, Ulrich Giese, Carlos Lucke, Mario Beiner, Christoph Gögelein, Lisa Leuchtenberger‐Engel, Christian Hopmann   +7 more
wiley   +1 more source

PENGUJIAN DETERMINAN KONSERVATISMA AKUNTANSI

Jurnal Akuntansi Kontemporer, 2013
This paper examines the determina~'ts of accounting conservatism. Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the ...
Lodovlcus Lasdi
doaj   +1 more source

Modular Critical Element Recycling Platform Using a Nanoporous Additively Manufactured Gyroid

Advanced Engineering Materials, EarlyView.
A modular recycling platform integrates 3D‐printed nanoporous gyroid structures to enable efficient critical element recovery. This system utilizes a hierarchical architecture, combining macroscopic channels with polymerization‐induced nanoscale porosity. By systematically tuning structural wall thickness and resin formulation, the platform achieves an
Xiangyu Gao, Keldy Mason, Mert Gülçür, Rachel Paddock‐Lamb, Prince Alvin Fofanah, Zachariah A. Page, Michael Cullinan   +6 more
wiley   +1 more source