Results 91 to 100 of about 54,084 (257)

Entropy‐Driven Design of Low‐Melting‐Point Alloys via Compositionally Complex Strategy

Advanced Engineering Materials, EarlyView.
Conventional low‐melting‐point alloys (LMPAs) are limited by a narrow compositional space and inherent property trade‐offs. This review presents an entropy‐driven design strategy that overcomes these limitations, ushering in a new class of low‐melting‐point compositionally complex alloys (LMCCAs).
Yinghui Shang, Jianxiang Zhao, Zhaoqi Chen, Hao Gong, Yinsen Yan, Junlei Tao, Yong Yang   +6 more
wiley   +1 more source

Cognitive Bias and Trust in Digital Accounting Decisions

FinTech
This study maps how cognitive and behavioral concepts such as trust, emotion, and bias are represented in the literature on digital financial accounting-based decision-making and FinTech adoption (artificial intelligence, blockchain, big data analytics ...
Ioannis Ch. Lampropoulos, Eleftherios Aggelopoulos, Elen Paraskevi Paraschi, Nikolaos Georgopoulos, Maria Kalogera   +4 more
doaj   +1 more source

Influence of TiC and TiN Ceramic Reinforcements on the Microstructure, Thermal Expansion Behavior, and Tensile Properties of Invar 36 Manufactured by Laser Powder Bed Fusion

Advanced Engineering Materials, EarlyView.
This study examines Invar composites reinforced with titanium carbide (TiC) and titanium nitride (TiN) using laser powder bed fusion (LPBF). It presents the influence of reinforcements on microstructure, tensile properties, and thermal expansion. Results show that TiC effectively strengthens Invar while maintaining low thermal expansion, whereas TiN ...
Ayodeji Nathaniel Oyedeji, Natasha Sacks, Johannes Pötschke, Björn Matthey   +3 more
wiley   +1 more source

Accounting Implications of the OECD Pillar Two Global Minimum Tax: A Systematic Literature Review

Journal of Financial and Management Sciences
Purpose: The OECD/G20 Inclusive Framework's Pillar Two Global Anti-Base Erosion (GloBE) rules introduce a 15% global minimum effective tax rate for large multinational enterprises (MNEs), operationalised through the Income Inclusion Rule, the Undertaxed ...
Mahwish Ayub
doaj   +1 more source

High‐Entropy Alloy Interlayers Toward Advanced Joining for High‐Performance Structural Applications: Current Progress and Emerging Challenges

Advanced Engineering Materials, EarlyView.
HEA interlayers offer a versatile route for joining high‐performance structural materials. Their compositional and structural design regulates interfacial reactions, suppresses brittle IMCs, and improves metallurgical bonding. Sandwich interlayers further integrate defect healing with precipitation strengthening, enabling improved strength–ductility ...
Lin Yuan, Jiafen Song, Jinglong Li, Jiangtao Xiong, Tao Yang   +4 more
wiley   +1 more source

AI-enabled ESG practices and financial performance in Asian firms: a regional scoping review and conceptual synthesis

Future Business Journal
This scoping review maps how artificial intelligence (AI) and closely related digital technologies are discussed in relation to Environmental, Social, and Governance (ESG) practices and financial performance in Asian firms.
Mohammed R. M. Salem, Norazah Mohd Suki
doaj   +1 more source

Materials‐Driven Additive Manufacturing for Electrical Machines: Qualification‐Oriented Design Beyond Geometric Freedom

Advanced Engineering Materials, EarlyView.
This perspective reframes additive manufacturing for electrical machines as a qualification‐limited materials and architecture design problem. It links process–structure–property–performance relationships to magnetic, conducting, dielectric, and thermal property windows, highlighting where AM can enable segmented magnetic circuits, permanent magnet ...
Dénes Fodor, Loránd Szabó
wiley   +1 more source

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

X‐Functionality–Driven Photocatalytic Hydrogen Evolution in 2D 4‐X‐PEA2SnI4 Perovskites

Advanced Functional Materials, EarlyView.
We report a water‐based synthesis of 2D 4‐X‐PEA2SnI4 perovskite microcrystals with prominent photocatalytic (PC) activity for H2 production. The synergy between organic functionalization and HI‐derived iodide scavenges holes suppress octahedral distortion, and favor electron accumulation, enabling a PC H2 evolution ∼20 µmol·g−1 and long‐term stability ...
Taeyeon Kim, Gayoung Seo, Seong Yeon Park, Juwon Jang, Yunho Ahn, Samiksha Mukesh Jain, Samrat Das Adhikari, Harumi Correa‐Leiva, Ignacio Utreras‐Asenjo, Oscar A. Douglas‐Gallardo, Carina Pareja‐Rivera, Kayoung Cho, Byeongsung Kim, Jhonatan Rodriguez‐Pereira, Eunseo Choi, JaeHong Park, Jin Ho Bang, Danilo H. Jara‐Quinteros, Sixto Giménez, Seog Joon Yoon, Andrés F. Gualdrón‐Reyes, Iván Mora‐Seró   +21 more
wiley   +1 more source

Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making

Jurnal Inovasi Akuntansi
Purpose: This study examines how the growing use of Artificial Intelligence (AI) in financial reporting and auditing affects audit reliability, accountability, and transparency.
Dickson Mdhlalose
doaj   +1 more source