Results 81 to 90 of about 70,100 (310)
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 +2 more
wiley +1 more source
Pengaruh Ukuran Perusahaan terhadap Konservatisme Akuntansi dengan Leverage sebagai Variabel Pemoderasi [PDF]
, 2016 The purpose of this study is to analyze the effect of firm size on accounting conservatism and leverage as moderating variable between firm size and accounting conservatism. In this study, conservatism is measured by Earning/Accrual Method (Zhang Model),
Sumiari, K. N. (Kadek) +1 more
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Electrical Conductivities of Conductors, Semiconductors, and Their Mixtures at Elevated Temperatures
Advanced Engineering Materials, EarlyView.This article presents a comprehensive review of temperature‐dependent electrical conductivity data for multiple material classes at elevated temperatures, highlighting a persistent conductivity gap between metals and semiconductors in the range of 102$\left(10\right)^{2}$– 107$\left(10\right)^{7}$ S/m. Metal–ceramic irregular metamaterials are proposed
Valentina Torres Nieto, Marcia A. Cooper
wiley +1 more source
Laser‐Induced Graphene from Waste Almond Shells
Advanced Functional Materials, EarlyView.Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova +9 more
wiley +1 more source
NATIONAL ACCOUNTING CULTURE AND THE RECOGNITION OF PROVISIONS: AN APPLICATION OF THE PRUDENCE PRINCIPLE [PDF]
Prudence in accounting is a corner-stone concept which has shaped accounting theory, as well as ordinary financial reporting. Thus, on the quantitative side of the study, we developed a proxy for accounting conservatism, namely the degree of uncertainty ...
Liliana Feleagă +2 more
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MOFs and COFs in Electronics: Bridging the Gap between Intrinsic Properties and Measured Performance
Advanced Functional Materials, EarlyView.Metal‐organic frameworks (MOFs) and covalent organic frameworks (COFs) hold promise for advanced electronics. However, discrepancies in reported electrical conductivities highlight the importance of measurement methodologies. This review explores intrinsic charge transport mechanisms and extrinsic factors influencing performance, and critically ...
Jonas F. Pöhls, R. Thomas Weitz
wiley +1 more source
Contact Lens with Moiré Patterns for High‐Precision Eye Tracking
Advanced Functional Materials, EarlyView.This work presents a passive contact lens for high‐precision eye tracking, integrating a microscopic moiré grating label. The parallax‐induced shift of macroscopic moiré patterns enables angle measurement with 0.28° precision using a standard camera under ambient light.
Ilia M. Fradkin +11 more
wiley +1 more source
Normal, Abnormal Book-Tax Differences And Accounting Conservatism [PDF]
, 2017 The present paper investigates the effect of book-tax differences on the accounting conservatism (as a proxy for financial reporting quality).
Jarboui, Anis, Koubaa, Rakia Riguen
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Upcycling of Disposable Face Masks into Water‐Resistant and Flame Retardant Foams
Advanced Functional Materials, EarlyView.Disposable mask waste is upcycled into lightweight polypropylene‐based foams with tunable porosity and composite architectures reinforced by ear‐loop fibers. The sustainable solvent‐based process enables upcycling rates of 91% and solvent recovery of >90%.
Jingjing Pan +3 more
wiley +1 more source
Advanced Functional Materials, EarlyView.Fluoroalkyl‐functionalized tin–oxo nanoclusters (N‐TOC6) enable robust pattern formation through ligand crosslinking under EUV exposure without thermal processing. Sn–F coordination mitigates the Lewis acidity of Sn centers, suppressing reactions with airborne molecules and improving post‐exposure pattern stability.
Yejin Ku +18 more
wiley +1 more source