Results 71 to 80 of about 819 (293)

Experimental Evaluation of 100Cr6 Steel Microindented Surfaces Under Lubricated Nonconformal Point Contacts

open access: yesAdvanced Engineering Materials, EarlyView.
The tribological behavior of 100Cr6 steel spheres textured via Vickers microindentation is evaluated under lubricated sliding by varying both dimple size and density. Fine and dense textures significantly reduce friction across all lubrication regimes, while large dimples increase it.
Farideh Davoodi   +3 more
wiley   +1 more source

PENGARUH DEWAN KOMISARIS INDEPENDEN, AUDITOR TENURE, AUDITOR SPESIALISASI INDUSTRI TERHADAP AUDITOR REPORT LAGS (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2010-2014)

open access: yesJurnal Riset Akuntansi Terpadu, 2016
The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
doaj   +1 more source

Low‐Cost, Large‐Scale Nanoporous Metals by Mechanical Alloying, Oxide Reduction, and Dealloying of Powders

open access: yesAdvanced Engineering Materials, EarlyView.
Powder metal processing provides scalable advantages in nanoporous (np) metal development. Mechanical alloying is used to produce unique precursors for hybrid nanopore formation by oxide reduction and dealloying. As demonstrated in np Ag, this approach improves process efficiency while promoting smaller ligaments and larger pores, both of which are ...
Mark A. Atwater, Oliver A. Fowler
wiley   +1 more source

What Do Large Language Models Know About Materials?

open access: yesAdvanced Engineering Materials, EarlyView.
If large language models (LLMs) are to be used inside the material discovery and engineering process, they must be benchmarked for the accurateness of intrinsic material knowledge. The current work introduces 1) a reasoning process through the processing–structure–property–performance chain and 2) a tool for benchmarking knowledge of LLMs concerning ...
Adrian Ehrenhofer   +2 more
wiley   +1 more source

What practitioners and academics want to know about audit quality [PDF]

open access: yesMAB, 2016
What do we know about audit quality? An intriguing question for which society seems to have a readymade answer, while to the audit industry is much less clear about what it takes to get there.
Jan Bouwens
doaj   +3 more sources

The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality

open access: yes, 2021
The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality.
Susanto, Barkah   +2 more
core   +1 more source

Innovative Processing of Compacted Waste Aluminum Alloy Powders via Controlled Remelting and Solidification

open access: yesAdvanced Engineering Materials, EarlyView.
This study demonstrates an efficient recycling route for out‐of‐spec AlSi10Mg atomized powders through compaction and arc remelting followed by suction casting. By correlating compaction load, cooling rate, and resulting microstructure, we show that intermediate pressures (50–80 kN) and rapid cooling refine dendrites, reduce porosity, and enhance ...
Mila Christy de Oliveira   +4 more
wiley   +1 more source

Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies

open access: yesJurnal 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  

Industry specialization auditor and earnings quality under IFRS No.34 –The example of financial instruments reporting

open access: yes, 2012
[[abstract]]This study use financial instruments reporting to examine the effect of Auditor industry specialization and earnings quality under taiwan's IFRS No.34.
Chen, Chiaying
core  

A Compact Spin‐Coated Graphene UWB Antenna for Breast Tumor Detection

open access: yesAdvanced Engineering Materials, EarlyView.
A compact, spin‐coated graphene ultra‐wideband patch antenna designed for breast tumor detection, capable of distinguishing between malignant and benign tumors. This innovative antenna can serve as an effective initial screening tool, particularly in resource‐limited settings such as rural areas, where access to advanced medical equipment like MRI and ...
Raja Rashidul Hasan   +9 more
wiley   +1 more source

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