Results 41 to 50 of about 215,254 (302)

On the Lightweight Potential of Laser Additive Manufactured NiTi Triply Periodic Minimal Sheet Lattices

open access: yesAdvanced Engineering Materials, EarlyView.
This study explores the lightweight potential of laser additive‐manufactured NiTi triply periodic minimal surface sheet lattices. It systematically investigates the effects of relative density and unit cell size on surface quality, deformation recovery, compression behavior, and energy absorption.
Haoming Mo   +3 more
wiley   +1 more source

Linguistic features and legibility of the consolidated audit reports: An original investigation from the Tunisian case

open access: yesCogent Business & Management, 2016
The consolidated audit report is a source of information that strengthens corporate governance and financial communication. The purpose of this paper is to analyze the linguistic features and readability of auditors’ reports on consolidated financial ...
Mondher Fakhfakh
doaj   +1 more source

The Accounting Treatment Regarding Grants in Agriculture from the Perspective of the National Accounting Reference System and the International One

open access: yesCECCAR Business Review, 2021
This paper presents a series of conceptual and practical aspects regarding the accounting treatment of grants in agriculture according to the national regulations, namely the Order of the Minister of Public Finance No.
Maria Petronela ARON, Monica Laura ZLATI
doaj   +1 more source

The Impact of High‐Productivity Processing on the Fatigue Failure of an Additive Manufactured Superalloy HAYNES 282

open access: yesAdvanced Engineering Materials, EarlyView.
The low cycle fatigue life of additive manufactured HAYNES® 282® superalloy was investigated for conventional and high‐productivity processing: samples of the former lasted 1400–1700 cycles, while samples of the latter failed at ~ 1200 cycles, at 760 °C and 1% strain.
Abdul Shaafi Shaikh   +3 more
wiley   +1 more source

Consolidation of Financial Statements of the Selected Group [PDF]

open access: yes, 2015
Tato diplomová práce se zabývá zpracováním konsolidované účetní závěrky. Práce obsahuje teoretická východiska pro zpracování konsolidované účetní závěrky, postupové kroky jednotlivých metod konsolidace a teoretická východiska pro zhodnocení přístupu ...
Andrýsková, Hana
core  

Examining dual accounting systems in Europe [PDF]

open access: yes, 2011
After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial ...
Macías Dorissa, Marta Pilar   +1 more
core   +3 more sources

Tribological Performance of 60NiTi Alloy Under Varying Contact Conditions and Elevated Temperatures in Linear Reciprocating Sliding

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates the tribological response of 60NiTi alloy under dry, water‐lubricated and high‐temperature conditions. The alloy exhibits decreasing wear volume and friction with increasing temperature due to the formation of protective oxide layers. The work clarifies dominant wear mechanisms and demonstrates the suitability of 60NiTi for high‐
Anthony Onyebuchi Okoani   +2 more
wiley   +1 more source

Accounting Treatment for Separate and Consolidated Financial Statements [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015
The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the
Iuliana Oana Mihai, Riana Iren Radu
doaj  

TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS

open access: yesВестник Северо-Кавказского федерального университета, 2022
Questions preparation of the first IFRS financial statements are now more urgent. Many Russian companies decide to start preparation of the consolidated financial statements under IFRS in order to attract foreign investment.
Anna V. Chernyavskaya
doaj  

3D‐Printed Giant Magnetoresistive (GMR) Sensors Based on Self Compliant Springs

open access: yesAdvanced Engineering Materials, EarlyView.
This work explores 3D‐printed GMR sensors utilizing self‐compliant spring structures and conductive PLA composites. By optimizing arm width, we achieved high piezoresistive (0.34%/mm) and magnetoresistive (0.77%/mT) sensitivities. Demonstrated through Bluetooth‐integrated pressure and magnetic position sensing, these full printed low‐cost, customizable
Josu Fernández Maestu   +4 more
wiley   +1 more source

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