Results 121 to 130 of about 36,898 (277)

Inverse Calibration of Confinement and Softening in RC Beam-Column Joints for Improved DSFM Predictions

Buildings
Standard compatibility-based truss models, including the Disturbed Stress Field Model (DSFM), often underestimate the shear strength and deformation capacity of reinforced-concrete (RC) beam-column joints.
Mehmet Ozan Yılmaz
doaj   +1 more source

Pengaruh Konservatisme Laporan Keuangan terhadap Koefisien Respon Laba [PDF]

, 2012
This research examines earnings response coefficient (ERC) of companies applying conservatism and more optimistic accounting. Conservatism accounting practices are expected to affect companies' ERC indirectly.
Suryani, A. (Arna)
core  

All‐in‐One Underwater Quality Evaluation Metamaterial With Mechanical Robustness, Sound Attenuation, and Diffuse Reflection

Advanced Science, EarlyView.
In this work, a bioinspired all‐in‐one underwater quality evaluation metamaterial, combining sound attenuation, diffuse reflection, and mechanical robustness, is proposed based on jumping spider locomotion and human skeletal biomechanics. Meanwhile, a CNN‑driven quality evaluation framework is established for theoretically dimension‐reduced ...
Hongze Li, Zhenyu Li, Jinshui Yang, Jianhao Wu, Yidan Chen, Linzhi Wu, Hong Hu, Penglin Gao, Yegao Qu   +8 more
wiley   +1 more source

Magnetoelectric Nanoparticle‐Based Wireless Brain–Computer Interface: Underlying Physics and Projected Technology Pathway

Advanced Science, EarlyView.
Magnetoelectric nanoparticles (MENPs) enable fully wireless, minutely invasive neuromodulation, and potentially neural recording, by converting magnetic into electric and, conversely, electric into magnetic fields, respectively, at high spatiotemporal resolution.
Elric Zhang, Max Shotbolt, Mostafa Abdel‐Mottaleb, Shawnus Chen, Victoria Andre, Jieyuan Tian, Jonathan Shulgach, Max Murphy, Brian Noga, Ping Liang, Darcy Griffin, Douglas Weber, Marta Pardo, Salvador Pane, Sakhrat Khizroev   +14 more
wiley   +1 more source

Determinants of Financial Performance with Earnings Management as a Mediating Variable in Conventional Commercial Banks

Indonesian Interdisciplinary Journal of Sharia Economics
This study analyzes the effect of good corporate governance, intellectual capital, accounting conservatism, and capital structure on financial performance with earnings management as a mediating variable.
Ahsanul Hadi Amin, Endah Susilowati, Dwi Suhartini   +2 more
doaj  

Earnings quality in ex-post failed firms. [PDF]

This paper analyses earnings quality in ex-post failed firms. Using a large sample of UK bankrupt firms, we find that failed firms manage earnings upwards in the four years prior to failure.
García Lara, Juan Manuel, García Osma, Beatriz, Neophytou, Evi   +2 more
core  

Temporal Interference Stimulation Enhances Neural Regeneration

Advanced Science, EarlyView.
Temporal interference (TI) stimulation is proposed as a non‐invasive approach to enhance neural regeneration in the deep brain. Theta‐band TI modulation selectively promotes neural progenitor cell differentiation in vitro and augments hippocampal neurogenesis in amouse model of Alzheimer's disease‐like amyloidosis.
Sofia Peressott, Maria Garcia Garrido, Patrycja Dzialecka, Rachel Man Hoi Law, Roberto Portillo‐Lara, Bethany Geary, Elena Faillace, Shirine Merlo‐Nikpay Aslie, Marcelina Wojewska, Maria Otero‐Jimenez, Martina Genta, Luqiao Tan, Karen Duff, Javier Alegre‐Abarrategui, Rylie Green, Nir Grossmann   +15 more
wiley   +1 more source

Wrinkle‐Adaptive Kirigami Wearables With Anisotropic Deformability for Sleep EEG Monitoring

Advanced Science, EarlyView.
This article introduces a wrinkle‐adaptive, kirigami‐structured wearable EEG patch that personalizes electrode‐skin conformity to stabilize the interface and enable wireless, high‐quality sleep monitoring. ABSTRACT Wearable electroencephalography (EEG) devices offer a promising solution for continuous brain monitoring outside laboratory settings ...
Jungmin Kim, Ka Ram Kim, Byeongjun Lee, Cheoljeong Park, Seong J. Cho, Woon‐Hong Yeo   +5 more
wiley   +1 more source

On the importance of clean accounting measures for the tests of stock market efficiency [PDF]

Tests of the semi-strong form of the efficient market hypothesis (EMH) typically use earnings and book value of equity as benchmarks of fundamental value.
Jiri Novak, Mattias Hamberg
core   +1 more source

Advanced Technologies for Characterizing and Detecting Battery Thermal Failure: A Review

Advanced Science, EarlyView.
Illustration of advanced characterization techniques to predict battery thermal failure. ABSTRACT Energy storage is essential in accelerating the global transition toward clean and sustainable energy across various sectors. Lithium‐ion batteries (LIBs) have become increasingly significant for energy storage due to their high energy density, low ...
Yongxiu Chen, Zeyu Sun, Wei Zong, Yuhang Dai, Kai Ling Ng, Paul R. Shearing   +5 more
wiley   +1 more source