Results 151 to 160 of about 3,783,966 (306)

Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule [PDF]

This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in ...
Kochiyama, Takuma
core  

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

Advanced Engineering Materials, EarlyView.
A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba, Sang‐Hyeok Lee, Christina Gasper, Martina Freund, Sandra Korte‐Kerzel, Ulrich Kerzel   +5 more
wiley   +1 more source

Surface Tension Measurement of Ti‐6Al‐4V by Falling Droplet Method in Oxygen‐Free Atmosphere

Advanced Engineering Materials, EarlyView.
In this article, the temperature‐dependent surface tension of free falling, oscillating Ti‐6Al‐4V droplets is investigated in both argon and monosilane doped, oxygen‐free atmosphere. Droplet temperature and oscillation are captured with one single high‐speed camera, and the surface tension is calculated with Rayleigh's formula.
Johannes May, Finn‐Lennard Janthur, Lena Kreie, Michael Müller, Sarah Seffer, Nick Schwarz, Jörg Hermsdorf, Thomas Hassel, Stefan Kaierle, Ludger Overmeyer   +9 more
wiley   +1 more source

Understanding the Stochastic Nature of Process Parameter Development of Blown Powder Laser Beam Directed Energy Deposition Additive Manufacturing of Pure Molybdenum

Advanced Engineering Materials, EarlyView.
Identified through the use of statistical design of experiments and metallographic investigation, this study exposes the stochastic origins of intergranular cracks in blown powder laser beam directed energy deposition additive manufacturing of pure molybdenum. It further demonstrates a successful crack mitigation approach with direct correlation to the
Nathaniel J. Lies, Daniel E. Driemeyer, Aaron P. Stebner   +2 more
wiley   +1 more source

Parameter Variation in Planetary Ball Milling of Titanium Aluminide Powder in XHV‐Adequate Atmosphere

Advanced Engineering Materials, EarlyView.
This study investigates the effects of milling parameters, including rotational speed, milling duration, and ball‐to‐powder ratio, on TiAl particle size and morphology in an XHV‐equivalent atmosphere. The creation of oxide‐free surfaces enhances the mechanical properties of green bodies.
Jytte Möckelmann, Armin Piwek, Julius Peddinghaus, Kai Brunotte, Bernd-Arno Behrens   +4 more
wiley   +1 more source

Equivalence of the different discounted cash flow valuation methods. Different alternatives for determining the discounted value of tax shields and their implications for the valuation [PDF]

This paper addresses the valuation of firms by cash flow discounting. The first part shows that the four most commonly used discounted cash flow valuation methods (free cash flow discounted at the WACC; cash flow available for equity holders discounted ...
Fernández, Pablo
core  

Influence of Test Temperature and Test Frequency on Fatigue Life of Aluminum Alloy EN AW‐2618A

Advanced Engineering Materials, EarlyView.
The influence of test temperature and test frequency on the fatigue life of EN AW‐2618A is investigated. High‐cycle fatigue tests are performed at different test temperatures and frequencies on the 1000 h/230°C overaged state. Both test parameters reduce fatigue life due to time‐dependent damage mechanisms.
Ying Han, Julian M. Rosalie, Jan Radners, Mauro Madia, Philipp von Hartrott, Birgit Skrotzki   +5 more
wiley   +1 more source

Substrate Stress Relaxation Regulates Cell‐Mediated Assembly of Extracellular Matrix

Advanced Functional Materials, EarlyView.
Silicone‐based viscoelastic substrates with tunable stress relaxation reveal how matrix mechanics regulates cellular mechanosensing and cell‐mediated matrix remodelling in the stiff regime. High stress relaxation promotes assembly of fibronectin fibril‐like structures, increased nuclear localization of YAP and formation of β1 integrin‐enriched ...
Jonah L. Voigt, Jens Timmer, Elisabetta Ada Cavalcanti‐Adam   +2 more
wiley   +1 more source

An All‐Optical Driven Bio‐Photovoltaic Interface for Active Control of Live Cells

Advanced Functional Materials, EarlyView.
Bio‐photovoltaic Interface (BIO‐PV‐I) for live cell manipulation is presented. BIO‐PV‐I can be activated non‐invasively and remotely to control the spatial motility, adhesion, and morphology of cells adhering to it. BIO‐PV‐I uses a patterned light‐induced electric potential in iron‐doped lithium niobate crystals whose light‐driven and reversible nature,
Lisa Miccio, Martina Mugnano, Valentina Marchesano, Alejandro Calabuig, Zhe Wang, Gennaro Giordano, Francesca Borrelli, Simonetta Grilli, Pietro Ferraro   +8 more
wiley   +1 more source

2D Magnetic and Topological Quantum Materials and Devices for Ultralow Power Spintronics

Advanced Functional Materials, EarlyView.
2D magnets and topological quantum materials enable ultralow‐power spintronics by combining robust magnetic order with symmetry‐protected, Berry‐curvature‐driven transport. Fundamentals of 2D anisotropy and spin‐orbit‐coupling induced band inversion are linked to scalable growth and vdW stacking.
Brahmdutta Dixit, Yifei Yang, Shawn Li, Yu‐Chia Chen, Qi Jia, Jian‐Ping Wang   +5 more
wiley   +1 more source