Results 91 to 100 of about 49,150 (295)

Creep‐Induced Microstructural Evolution in an A2‐B2 Superalloy

Advanced Engineering Materials, EarlyView.
A 27.3Ta‐27.3Mo‐27.3Ti‐8Cr‐10Al (at.%) refractory high‐entropy alloy with precipitation‐strengthened A2‐B2 microstructure was studied by creep tests at 1030°C, which demonstrate a transition in deformation mechanisms in the range of 100–150 MPa applied stress. This is associated with changes in dislocation–precipitate interactions. Relevant deformation
Liu Yang, Aparajita Pramanik, Sandipan Sen, Shubhashis Dixit, Marcel Muench, R. J. Vikram, Daniel Schliephake, Yolita M. Eggeler, Ankur Chauhan, Martin Heilmaier, Alexander Kauffmann   +10 more
wiley   +1 more source

Soft Mechanical‐Electrical Logic Using Liquid Metal‐Filled 3D‐Printed Architectures

Advanced Engineering Materials, EarlyView.
We present 3D‐printed soft mechanical–electrical logic elements that use liquid metal–filled silicone tubes actuated by thermoplastic polyurethane/polylactic acid (TPU/PLA) architectures to produce Boolean operations. Complementary normally open and normally closed unit cells perform repeatable binary transitions and can be combined into more complex ...
Christoph Lehmann, Ryan Kalgreen, Laura M. Comella   +2 more
wiley   +1 more source

A stakeholder reporting model for semi-autonomous public sector agencies: the case of the workers' compensation agency in Newfoundland, Canada [PDF]

There is increased public pressure for governments to be more accountable for their actions. A particular area of concern relates to the trend of many governments to delegate responsibility for certain public services to agencies.
Rixon, Daphne Louise
core  

Carbon assets and liabilities as accounting objects

Journal of Innovations and Sustainability
Purpose. The purpose of this study is to develop a conceptual framework for the classification, recognition, and measurement of carbon assets and liabilities under International Financial Reporting Standards (IFRS) that reduces methodological uncertainty
Dmytro Zakharov, Olena Lagovska, Daryna Osipchuk   +2 more
doaj   +1 more source

An Experimental High‐Throughput Approach for the Screening of Hard Magnet Materials

Advanced Engineering Materials, EarlyView.
An entire workflow for the high‐throughput characterization and analysis of compositionally graded magnetic films is presented. Characterization protocols, data management tools and data analysis approaches are illustrated with test case Sm(Fe, V)12 based films.
William Rigaut, Pierre Le Berre, Hamdi Jaballah, Lukas Fink, Victor Poline, Richard Haettel, Stéphane Grenier, Gilbert Chahine, Ewen Bellec, Guillaume Buatier, Wilfried Hortschitz, Santa Pile, Thomas Schrefl, Nils Blanc, Yuan Hong, Thibaut Devillers, Nora M. Dempsey   +16 more
wiley   +1 more source

Enhancing Bubble Removal in Geometry‐Optimized Electrodes

Advanced Engineering Materials, EarlyView.
3D‐printed lattice electrodes outperform stochastic foams in alkaline water electrolysis despite 20%–25% lower surface area. Straight flow channels generate Venturi‐like bubble entrainment, suppressing gas accumulation that renders foam interiors electrochemically inactive.
Florian Wiesner, Peter Förster, Alexander Limper, Anselm Brodersen, Matthias Wessling, John Linkhorst   +5 more
wiley   +1 more source

Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting

, 2005
This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair ...
Tan, Chyi Woan (Rebecca)
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

ACCOUNTING AND FINANCIAL REPORTING IN A CHANGING ENVIRONMENT: HISTORICAL AND THEORETICAL PERSPECTIVES [PDF]

Over time, a changing environment has produced changes in the types of accounting information and in the dissemination of such information (financial reporting). Certain changes in the environment do impel changes in accounting.
Stanley Salvary
core  

The doption of cash-basis IPSAS: A conceptual framework for enhancing decision-useful financial reporting. [PDF]

, 2017
Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of
Ahmad, Halimah @ Nasibah, Ku Ismail, Ku Nor Izah   +1 more
core