Advanced Materials Interfaces, EarlyView.Simultaneous H2O:O2 co‐pulsing in thermal ALD modulates surface hydroxylation to engineer nanovoids and properties in ZnO, TiO2, and Al2O3. The ligand‑dependent pathway promotes c‑axis‑textured ZnO, reduced‑crystallinity yet Ti4+‑preserved TiO2, and highly transparent, hydrophilic Al2O3, while lowering the refractive indices.
Ramin Ghiyasi, Maarit Karppinen
wiley +1 more source
Information Asymmetry, Accounting Standards, and Accounting Conservatism
, 2017 This thesis consists of three self-contained essays, each assessing the interaction between financial accounting and information asymmetry from a different aspect. In the first two essays, I examine how a change in the information environment affects the behavior of market participants.
openaire +2 more sources
Accounting Conservatism and Managerial Incentives
Management Science, 2005 There are two sources of agency costs under moral hazard: (1) distortions in incentive contracts and (2) implementation of suboptimal decisions. In the accounting literature, the relation between conservative accounting and agency costs of type (1) has received considerable attention (cf. Watts 2002).
openaire +3 more sources
Graphene‐Based Wearable Textile Triboelectric Nanogenerators and Biomechanical Sensors
Advanced Materials Technologies, EarlyView.This study presents a wearable textile‐based triboelectric nanogenerator (T‐TENG) using sprayed graphene enhanced with a PVA adhesion layer. The graphene‐based electrode demonstrates high electrical conductivity and robustness to multiple bends. The fabricated T‐TENG provides stable and efficient output, with strong responsiveness to biomotion.
Hongyang Dang +4 more
wiley +1 more source
PENGARUH PENERAPAN KONSERVATISME AKUNTANSI DAN STRATEGI DIVERSIFIKASI GLOBAL TERHADAP TINGKAT FINANCIAL LEVERAGE DALAM SRUKTUR MODAL PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2014) [PDF]
, 2016 The objective of this research is to investigate the effect of accounting conservatism and global diversification to financial leverage. This research using sampel of manufacturing firm that already listed in Bursa Efek Indonesia, from the year 2008 to ...
FUAD, Fuad, HERSETO, H
core
Collision‐Resilient Winged Drones Enabled by Tensegrity Structures
Advanced Robotics Research, EarlyView.Based on structures of birds such as the woodpeck, this article presents the collision‐resilient aerial robot, SWIFT. SWIFT leverages tensegrity structures in the fuselage and wings which allow it to undergo large deformations in a crash, without sustaining damage. Experiments show that SWIFT can reduce impact forces by 70% over conventional structures.
Omar Aloui +5 more
wiley +1 more source
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN KONSERVATISME DALAM AKUNTANSI (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) [PDF]
, 2012 The purpose for this research is to examine empirically the effect of several factors to application of conservatism on accounting on the firms. These factors are managerial ownership structure, institutional ownership structure public ownership ...
DEVIYANTI, Dyahayu Artika +1 more
core
A Review on Sensor Technologies, Control Approaches, and Emerging Challenges in Soft Robotics
Advanced Robotics Research, EarlyView.This review provides an introspective of sensors and controllers in soft robotics. Initially describing the current sensing methods, then moving on to the control methods utilized, and finally ending with challenges and future directions in soft robotics focusing on the material innovations, sensor fusion, and embedded intelligence for sensors and ...
Ean Lovett +5 more
wiley +1 more source
Pengaruh Konservatisme Akuntansi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi [PDF]
, 2017 This study aims to determine the effect of accounting conservatism on the value of the company and the ability to interact Company size effect of accounting conservatism on the value of the company.
Aggasi, Andy
core
TreeSpider: In‐Canopy Exploration With Tether‐Based Aerial Modular Arms
Advanced Robotics Research, EarlyView.A tethered drone with perching arms and a 360° ring enables unprecedented maneuverability within dense forest canopies. By dynamically adjusting tether length and decoupling pitch from the frame, it navigates between branches, senses multiple trees, and interacts physically with foliage.
Luca Romanello +7 more
wiley +1 more source