Results 81 to 90 of about 47,355 (257)
Conceptual Framework: Understanding the Foundation of Financial Reporting
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.
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Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization
Advanced Engineering Materials, EarlyView.Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier +17 more
wiley +1 more source
Il Conceptual Framework For Financial Reporting
, 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
Advanced Engineering Materials, EarlyView.Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch +3 more
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Multimodal Data‐Driven Microstructure Characterization
Advanced Engineering Materials, EarlyView.A self‐consistent autonomous workflow for EBSP‐based microstructure segmentation by integrating PCA, GMM clustering, and cNMF with information‐theoretic parameter selection, requiring no user input. An optimal ROI size related to characteristic grain size is identified.
Qi Zhang +4 more
wiley +1 more source
The Necessity of Conceptual Framework of Financial Reporting With Islamic Approach; According to Academic and Professional Experts [PDF]
تحقیقات 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
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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 +10 more
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Jurnal 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
Advanced Engineering Materials, EarlyView.Reproduction of stacking fault energy calculations from literature with a semi‐automated large language model‐assisted extraction procedure: extraction of simulation protocol, atomistic structures, computational parameters, and reported results, ontology alignment, knowledge graph construction and, finally, recomputation forvalidation.
Sepideh Baghaee Ravari +5 more
wiley +1 more source
Advanced 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
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