Results 71 to 80 of about 909,370 (300)

Physics‐Constrained Constitutive Learning of Rate‐Limiting Timescales for Efficient Hydrogen‐Based Direct Reduction for Green Steel Making

Advanced Science, EarlyView.
A conversion‐resolved constitutive framework is developed for the hydrogen‐based direct reduction of iron oxide pellets. Effective reaction and transport timescales are inferred directly from measured trajectories and mapped against operating conditions, pellet architecture, and composition. The analysis reveals how late‐stage transport control emerges
Anurag Bajpai, Barak Ratzker, Pasquale Cavaliere, Dierk Raabe   +3 more
wiley   +1 more source

The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing [PDF]

We analyse to what extent the accrual anomaly is related to the choice of the accounting system as well as firm-level heterogeneity in corporate governance mechanisms.
Gegenfurtner, Bernhard, Ampenberger, Markus, Kaserer, Christoph   +2 more
core  

Public sector accounting reforms in the Indonesian post-Suharto era [PDF]

, 2012
The aim of the study is to understand the institutionalization process of an accrual accounting system in the Indonesian public sector. The data were drawn from three sources: (1) official documents (i.e.
Harun, Harun
core  

Maternal Exercise Rescues Embryonic Osteogenesis Impaired due to POLG Mutation Through a Potential Apelin‐ATF4 Axis

Advanced Science, EarlyView.
Maternal exercise (ME) increases apelin abundance across maternal and fetal tissues and is associated with improved fetal osteogenesis under POLG mutation‐induced mitochondrial dysfunction. Apelin‐APJ signaling is linked to enhanced mitochondrial function, Akt phosphorylation, and ATF4‐RUNX2 association, supporting coordinated fetal bone remodeling ...
Song Ah Chae, Ryan C. Riddle, Zhihua Jiang, Chaeyoung Shin, Min Du, Jun Seok Son   +5 more
wiley   +1 more source

Lifting the veil of accounting information under different accounting standards: lessons learned from the German experiment [PDF]

It is well-known from US-related studies that investors systematically overreact to accrual-based accounting information. We address the question to what extent this accrual anomaly is related to different accounting standards.
Adamek, Carmen, Kaserer, Christoph
core  

Electrochemical and Thermal Interplay in Blended Cathodes for All Solid‐State Batteries

Advanced Energy Materials, EarlyView.
This work analyzes blended LFP‐NMC cathodes for all solid state batteries, revealing their balanced rate performance and enhanced thermal properties. Operando X‐ray diffraction studies uncovered lithiation gradients and asymmetric charging effects due to kinetic limitations.
Simon Si Ming Ji, Zhuo Li, Abhinand Ayyaswamy, Sascha Kremer, Shintaro Inaba, Ana G. Claus, Dayoung Jun, Se Hwan Park, Moonseong Kim, Bairav S. Vishnugopi, Hui Zhong, Sanjit Ghose, Michael Drakopoulos, Nghia T. Vo, Zhong Zhong, Jürgen Janek, Partha P. Mukherjee, Kelsey B. Hatzell   +17 more
wiley   +1 more source

Hemp Cultivation and Crop Diversification: Implications for Ecosystem Services in Kentucky

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the ecosystem benefits of expanding hemp cultivation by assessing its impact on crop diversity. Using scenario‐based simulations and fixed‐effect panel regressions with county‐level data in Kentucky, we find that increased hemp acreage tends to enhance crop diversity, improving water quality and bird diversity.
Yunsun Park, Seong D. Yun, Brandy E. Phipps, Tyler Mark, Craig Schluttenhofer   +4 more
wiley   +1 more source

Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

Croatian Economic Survey, 2016
The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of ...
Ivana Dražić Lutilsky, Berislav Žmuk, Martina Dragija   +2 more
doaj   +1 more source

Delaying the Inevitable? U.S. Screwworm Closures and Feeder Cattle Market Dynamics

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Biosecurity trade restrictions are commonly framed as preventive measures, yet in many settings they function primarily as policies of delay: they impose immediate market costs while only postponing the arrival of biological risks. This paper evaluates that intertemporal tradeoff using the 2024–2025 US suspension of live cattle imports from ...
Shelby Sumner, Savannah Jones, Tania Islam, K. Aleks Schaefer   +3 more
wiley   +1 more source

Enhancing food security to support the sustainable development goals through public sector accounting policy reform in Indonesia [PDF]

E3S Web of Conferences
This study aims to explore the impact of public sector accounting policy reform on the food security budget in Indonesia to support the SDGs. The transformation of accounting policy from cash basis to cash towards accrual and based on PP 71 of 2010 to ...
Hiola Yustina, Pilomonu Mentari Rizki Sawitri, Asdar Asdar   +2 more
doaj   +1 more source