Results 121 to 130 of about 223,154 (311)

IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY- [PDF]

This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with ...
Dragu Ioana - Maria, Fekete Szilvester, Tiron - Tudor Adriana   +2 more
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Compatibility of Methacrylate Based Resins Controls Interfacial Failure and Toughness in 3D‐Printed Multimaterial Composites

Advanced Engineering Materials, EarlyView.
This work shows that the mechanical performance of multimaterial digital light processing (DLP) printed thermoset composites is governed by resin compatibility and interfacial design rather than spatial patterning alone. Brittle and ductile resin combinations produced premature interfacial failure, while graded interfaces and mechanically compatible ...
Ahmed M. H. Ibrahim, Li Meng, Ahmad R. Najafi, Nicolas J. Alvarez   +3 more
wiley   +1 more source

Defect Evolution and Mechanical Performance of Fused Filament Fabrication‐Manufactured 17‐4PH Stainless Steel Revealed by X‐Ray Computed Tomography

Advanced Engineering Materials, EarlyView.
X‐ray computed tomography reveals how process‐induced defects evolve from green to sintered states in Fused Filament Fabrication (FFF)‐manufactured 17‐4PH stainless steel. Internal porosity, weakest cross‐sections, and fracture locations show strong correlation with tensile performance, demonstrating the potential of computed tomography (CT)‐based ...
György Ledniczky, Márk Sárközi, Ibolya Zsoldos, Zoltán Weltsch   +3 more
wiley   +1 more source

All‐in‐One Analog AI Hardware: On‐Chip Training and Inference with Conductive‐Metal‐Oxide/HfOx ReRAM Devices

Advanced Functional Materials, EarlyView.
An all‐in‐one analog AI accelerator is presented, enabling on‐chip training, weight retention, and long‐term inference acceleration. It leverages a BEOL‐integrated CMO/HfOx ReRAM array with low‐voltage operation (<1.5 V), multi‐bit capability over 32 states, low programming noise (10 nS), and near‐ideal weight transfer.
Donato Francesco Falcone, Victoria Clerico, Wooseok Choi, Tommaso Stecconi, Folkert Horst, Laura Bégon‐Lours, Matteo Galetta, Antonio La Porta, Nikhil Garg, Fabien Alibart, Bert Jan Offrein, Valeria Bragaglia   +11 more
wiley   +1 more source

Mechanical Behavior and Fracture Mechanisms of MXene/PVDF Nanocomponsites: In Situ Characterization and Multiscale Analysis

Advanced Functional Materials, EarlyView.
Multiscale experiments and modeling reveal how Ti3C2Tx MXene nanosheets reinforce PVDF nanocomposites. An optimal MXene loading (∼1 wt.%) nearly doubles tensile strength through efficient stress transfer, flake alignment, and crack‐deflection mechanisms, transforming ductile polymer behavior into a controlled multi‐stage fracture pathway which aligns ...
Bita Soltan Mohammadlou, James FitzPatrick, Li Meng, Kateryna Shevchuk, Ahmad Najafi, Yury Gogotsi   +5 more
wiley   +1 more source

Bridging the digital divide: empowering Saudi Arabia’s future through psychological resilience and digital literacy

Humanities & Social Sciences Communications
This research examines how digital inclusion affects the connections between compliance costs and psychological costs and access to technology and digital literacy and human development in Saudi Arabia’s Vision 2030 framework.
Adel Abdulmohsen Alfalah, Aliyu Alhaji Abubakar, Yaser Hasan Al-Mamary, Majid Mapkhot Goaill, Nezar Mohammed Al-Samhi, Isyaku Salisu, Homoud Alhaidan   +6 more
doaj   +1 more source

Optoelectronic Synaptic Devices Using Molecular Telluride Phase‐Change Inks for Three‐Factor Learning

Advanced Functional Materials, EarlyView.
Optoelectronic synaptic devices based on solution‐processed molecular telluride GST‐225 phase‐change inks are demonstrated for three‐factor learning. A global optical signal broadcast through a silicon waveguide induces non‐volatile conductance updates exclusively in locally electrically flagged memristors.
Kevin Portner, Dhananjeya Kumaar, Giacomo Torti, Killian Keller, Till Zellweger, Florian M. Schenk, Christoph Weilenmann, Daniel Chelladurai, Vara Prasad Jonnalagadda, Ghazi Sarwat Syed, Vanessa Wood, Jürg Leuthold, Alexandros Emboras, Maksym Yarema, Mathieu Luisier   +14 more
wiley   +1 more source

An Experimental Study of Compliance and Leverage in Auditing and Regulatory Enforcement [PDF]

Evidence suggests that a large majority of firms and individuals comply with regulations and tax laws even though the frequency of inspections and audits is often low.
Lata Gangadharan, Timothy N. Cason
core  

Self‐Sintering Ionogel Binder for Flexible, Recyclable, and Healable Printed Giant Magnetoresistive Sensors

Advanced Functional Materials, EarlyView.
ABSTRACT Electronic waste has emerged as a major environmental challenge, driven by the massive consumption and a limited lifetime of modern electronic devices, stimulating the development of sustainable electronics. Here, an all‐biomaterial gelatin‐choline‐citric acid ([Ch][CA]) ionogel is developed as an active binder to realize self‐sintered ...
Lin Guo, Xiaotao Wang, Guannan Mu, Proloy Taran Das, Igor Veremchuk, Conrad Schubert, Aaron D. Cross, Yevhen Zabila, Xuan Peng, Larysa Baraban, Denys Makarov   +10 more
wiley   +1 more source

Tax compliance, self-assessment and tax administration

Tax compliance is likely to become even more important with developments such as self-assessment and electronic commerce. This paper re-examines the meaning of tax compliance.
James, Simon, Alley, Clinton
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