Results 81 to 90 of about 54,084 (257)

Continuous Stiffness Graded Metal–Ceramic Femoral Stems: UMAT‐Based Design and Finite Element Assessment

open access: yesAdvanced Engineering Materials, EarlyView.
Functionally graded metal–ceramic femoral stems are engineered through continuous UMAT‐based stiffness tailoring, eliminating discrete material interfaces while enhancing biomechanical compatibility. Low‐index power‐law gradation optimizes load transfer, reduces stress shielding, and controls implant–bone micromotion, highlighting a materials‐design ...
Rihem Nouira, Sameh Elleuch, Hanen Jrad
wiley   +1 more source

Pentingnya pertimbangan tanggung jawab sosial perusahaan dalam penetapan tujuan pelaporan keuangan dalam conceptual framework pelaporan keuangan Indonesia

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2018
Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored.
Suwaldiman Suwaldiman
doaj  

Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

open access: yes, 2019
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for
openaire   +2 more sources

High‐Resolution Corrosion Fingerprinting of Alloy Libraries via Microdroplet Spectroelectrochemistry

open access: yesAdvanced Engineering Materials, EarlyView.
Ionic‐liquid microdroplet spectroelectrochemistry enables stable, localized electrochemical measurements over extended timescales. By coupling impedance spectroscopy, wetting analysis, finite‐element simulations, and operando Raman spectroscopy, it disentangles geometrical and electrochemical effects, opening new opportunities for rapid corrosion ...
Ekaterina Kurchavova   +3 more
wiley   +1 more source

The Necessity of Conceptual Framework of Financial Reporting With Islamic Approach; According to Academic and Professional Experts [PDF]

open access: yesتحقیقات مالی اسلامی (پیوسته), 2013
There is a debate in academia about whether Anglo-American accounting is the appropriate system to be accepted without question by all other cultures and people of the world. Accounting is the social knowledge which inherently relates to the environment,
Reza Gholami Jamkarani   +2 more
doaj  

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

open access: yesAdvanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling   +15 more
wiley   +1 more source

Conceptual Framework: Understanding the Foundation of Financial Reporting

open access: yes
A detailed presentation slides on "Conceptual Framework" for understanding the foundation of financial reporting, prepared by Mahamud Hossen, MBA by Thesis student, Dept. of Accounting and Information Systems, University of Barishal, Bangladesh.
openaire   +2 more sources

Investigating the Effect of Inclination Angle and the Influence of Scan Parameters on the Appearance and Thermal and Mechanical Properties of Filigree Tension Rods of LPBF‐Manufactured NiTi Shape‐Memory Alloys

open access: yesAdvanced Engineering Materials, EarlyView.
This article investigates the dependence of the properties on the manufacturing orientation in the form of the inclination angle to the build plate of LPBF‐fabricated NiTi rods with a diameter of 150–220 µm. Metallographic, chemical, thermal, and mechanical characterization show behavior under identical manufacturing conditions that ranges from ...
Sandra Herzig   +2 more
wiley   +1 more source

STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC)

open access: yesJurnal Akuntansi dan Keuangan, 2007
The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting.
I Made Narsa
doaj  

Il Conceptual Framework For Financial Reporting

open access: yes, 2016
Il Conceptual Framework è un progetto promosso dal Fasb e dallo Iasb finalizzato a creare un'armonizzazione contabile a livello mondiale per sviluppare standard di elevata qualità per la redazione del bilancio d'esercizio in ambito internazionale.
openaire  

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