Results 41 to 50 of about 215,786 (305)
Advanced Engineering Materials, EarlyView.This study demonstrates an efficient recycling route for out‐of‐spec AlSi10Mg atomized powders through compaction and arc remelting followed by suction casting. By correlating compaction load, cooling rate, and resulting microstructure, we show that intermediate pressures (50–80 kN) and rapid cooling refine dendrites, reduce porosity, and enhance ...
Mila Christy de Oliveira +4 more
wiley +1 more source
Cogent 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
CECCAR 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
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Examining dual accounting systems in Europe [PDF]
, 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
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Advanced 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]
Annals 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
Formation of consolidated financial statements (PJSC «Odessa Plant of Radial Drilling Machines») [PDF]
, 2018 Кваліфікаційна робота складається з трьох розділів. Об’єкт дослідження кваліфікаційної роботи є консолідована фінансова звітність ПАТ «Одеський завод радіально-свердлильних верстатів».
Володіна, П.В.
core
Advanced Engineering Materials, EarlyView.A numerical–experimental framework is developed for characterizing multi‐matrix fiber‐reinforced polymers (MM‐FRPs) combining epoxy and polyurethane matrices. Harmonic bending tests are integrated with finite element model updating (FEMU) to simultaneously identify elastic and viscoelastic material parameters.
Rodrigo M. Dartora +4 more
wiley +1 more source
TRANSFORMATION OF THE FIRST CONSOLIDATED STATEMENTS, IFRS
Вестник 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
Advanced Engineering Materials, EarlyView.Geometry‐driven thermal behavior in wire‐arc additive manufacturing (WAAM) influences microstructural evolution during nonequilibrium solidification of a chemically complex Fe–Cr–Nb–W–Mo–C nanocomposite system. By comparing different deposits configurations, distinct entropy–cooling rate correlations, segregation, and carbide evolution are revealed ...
Blanca Palacios +5 more
wiley +1 more source