Results 71 to 80 of about 333 (254)

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

Advanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch, Maximilian Holland, Klaus Drechsler, Johannes Schilp   +3 more
wiley   +1 more source

Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies

Jurnal Akuntansi dan Auditing Indonesia, 2010
This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management.
Rusmin Rusmin
doaj  

PASTA‐ELN: Simplifying Research Data Management for Experimental Materials Science

Advanced Engineering Materials, EarlyView.
Research data management faces ongoing hurdles as many ELNs remain complex and restrictive. PASTA‐ELN offers an open‐source, cross‐platform solution that prioritizes simplicity, offline access, and user control. Its in tuitive folder structure, modular Python add‐ons, and open formats enable seamless documentation, FAIR data practices, and easy ...
S. Brinckmann, G. Winkens, R. Schwaiger
wiley   +1 more source

Designing Polymer Nanocomposites for X‐Ray Shielding: Mechanisms, Architectures, and Scalable Processing

Advanced Engineering Materials, EarlyView.
This review highlights advances in lightweight, lead‐free polymer nanocomposites for diagnostic X‐ray shielding. By linking filler chemistry, dispersion, architecture, and photon interaction mechanisms, it establishes structure–performance relationships guiding material design.
Aklilu G. Messele, Hossein Ipakchi, Tizazu H. Mekonnen   +2 more
wiley   +1 more source

Advanced Electron Microscopy and Microcomputed Tomography Analysis of Single‐Crystal Ni‐Base Superalloys After Short‐Term Multiaxial Creep

Advanced Engineering Materials, EarlyView.
This work studies the anisotropic behavior of circular notched tensile specimens of Ni‐base superalloy single crystals during high‐temperature tensile creep along [001], [110], and [111]. Correlative scale‐bridging imaging of specimens reveals early rupture along [110] because 1) plastic deformation proceeds faster at notch center; 2) more (brittle ...
Leonardo Agudo Jácome, Lijie Cao, Christoph Somsen, Johannes Boes, René Hesse, Werner Theisen, Gunther Eggeler   +6 more
wiley   +1 more source

New AI‐Assisted Approach for Expanding the Solution Space: Application to Lattice Structure Design

Advanced Engineering Materials, EarlyView.
This work introduces an innovative framework for designing structured materials by ex panding the design space through reparameterization of qualitative variables into continuous structural descriptors. Combined with machine‐learning‐based prediction and multi‐objective optimization, the approach enables the discovery of novel lattice architectures ...
G. H. Gahimbare, Y. Beideler, D. Chune, R. De Guio, T. Roland, H. Chibane   +5 more
wiley   +1 more source

Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating

International Journal of Engineering & Technology, 2018
This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling.
Daniel T. H. Manurung, Andhika Ligar Hardika, Yati Mulyati, Mohd Haizam Mohd Saudi   +3 more
openaire   +2 more sources

DigiChrom: A Domain Ontology for Semantic Representation of Trivalent Chromium Platings and Its Large Language Model‐Based Alignment With Multiple Mid‐Level Ontologies

Advanced Engineering Materials, EarlyView.
Digitalizing electroplating requires both domain knowledge and interoperability. This work introduces PlatOn, a domain ontology for trivalent chromium plating and coating characterization, and a hybrid pipeline that aligns it to a mid‐level reference ontology by combining eight similarity metrics with language model reasoning. Expert‐validated mappings
Janik Harter, Elena Garcia Trelles, Christoph Schweizer, Thomas Seifert, Christoph Baumer, Mahmoud Elkady, Katja Feige, Daniel Grimme, Edgar Hoffmann, Andreas Waibel, Anke Walter   +10 more
wiley   +1 more source

DOES AUDIT QUALITY INFLUENCE EARNINGS MANAGEMENT PRACTICE IN COMPANIES? A THEORETICAL AND SYSTEMATIC REVIEW APPROACH

Malete Journal of Accounting and Finance
The primary intent of this study is to examine whether audit quality influences earnings management practices in companies. Specifically, the study seeks to synthesize theoretical and empirical evidence on how audit quality attributes such as audit firm
Isiaka Olalekan Lasisi , Ramatu Kemi Abdullahi   +1 more
doaj   +1 more source

Extrusion‐Based Additive Manufacturing of Advanced Ceramics: Strengthening Mechanisms and Process Optimization Review

Advanced Engineering Materials, EarlyView.
This review comprehensively evaluates extrusion‐based additive manufacturing for advanced ceramics, detailing feedstock options and key process parameters. By critically addressing defect mechanisms like porosity and cracking, the work highlights optimization strategies through machine learning and advanced postprocessing.
Meisam Bakhtiari, Mohammad Hadi Sheikh‐Ansari, Avinash Borgaonkar, Mehran Dadkhah, Abdollah Saboori   +4 more
wiley   +1 more source