Results 51 to 60 of about 215,786 (305)

Combined Process‐ and Phase‐Field‐Simulation to Predict the Microstructure of Single‐Crystal Ni‐Based Superalloys

open access: yesAdvanced Engineering Materials, EarlyView.
A combined finite element and phase‐field approach predicts the evolution of microstructure during the directional solidification of Ni‐based superalloys. The model reveals how withdrawal rate, temperature gradient, and wall thickness control the dendrite spacing, highlighting the strong effect of surface regions in thin sections where dendrite growth ...
Sean Böhm   +3 more
wiley   +1 more source

ELABORASI PENYUSUNAN LAPORAN KEUANGAN KONSOLIDASI KE DALAM NILAI SYARIAH ISLAM

open access: yesAl-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2016
This study aimed to obtain a design of the process of preparing the consolidated financial statements associated with syariah values in Islam, especially the value of fairness and honesty. The consolidated financial statements are designed to present the
Bambang Waluyo, Ali Masjono
doaj   +3 more sources

A BRIEF ANALYSIS OF PUBLIC SECTOR CONSOLIDATED FINANCIAL STATEMENTS RESEARCHES [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The purpose of the paper is to track the evolution of this specific topic of consolidated financial statements in the public sector, in order to be able to present a global picture of the actual knowledge stage of this issue at international level. The
Andreea CÎRSTEA   +1 more
doaj  

Productivity‐Driven Optimization of Laser Powder Bed Fusion Parameters for IN718 Superalloy: Process Control, Microstructure, and Mechanical Properties

open access: yesAdvanced Engineering Materials, EarlyView.
This study demonstrates how optimizing laser power, scanning speed, and hatching distance in laser powder bed fusion can boost the productivity of Inconel 718 manufacturing by up to 29% while maintaining mechanical integrity. The work delivers a validated process window and cost–time analysis, offering industry‐ready guidelines for efficient additive ...
Amir Behjat   +7 more
wiley   +1 more source

Dielectric Barrier Discharge Plasma Deoxidation of Natively Oxide Layer of Copper Powders in a Fluidized Bed

open access: yesAdvanced Engineering Materials, EarlyView.
This paper presents a novel approach to reducing oxide layers on metal powders using low‐temperature hydrogen dielectric barrier discharge plasmas at atmospheric pressure. Unlike conventional hydrogen‐plasma reductions, the powders do not contact the plasma directly.
Shukang Zhang   +3 more
wiley   +1 more source

Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016
Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated ...
Tereza Gluzová
doaj   +1 more source

IAS 27 Consolidated and Separate Financial Statements - A Closer Look [PDF]

open access: yes
The International Accounting Standards Committee issued the the International Accounting Standard 27, Consolidated and Separate Financial Statements. IAS 27 provides guidance on the preparation and presentation of consolidated financial statements for a ...
Muthupandian, K S
core   +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  

Characterization of Macro/Microstructure and Corrosion Resistance of Austenitic Gas Tungsten Arc Welding Cladding

open access: yesAdvanced Engineering Materials, EarlyView.
Cladding is a proven method that boosts the surface qualities of mechanical parts by applying a layer of more durable material over a base substrate. This work responds to the needs of offshore and pressure vessels sectors by focusing on cladding a super austenitic steel onto low‐carbon steel through gas tungsten arc welding.
E. J. da Cruz Junior   +6 more
wiley   +1 more source

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