Results 71 to 80 of about 15,514 (255)

Influence of functional maturity of financial management information system and internal audit effectiveness on expenditure control: The mediating role of information quality in Vietnamese listed companies [PDF]

open access: yesAccounting and Financial Control
Type of the article: Research Article In contemporary corporate governance, rigorous expenditure control is essential for financial stability and for mitigating agency costs.
Mai Phuong Dang
doaj   +1 more source

Creep‐Induced Microstructural Evolution in an A2‐B2 Superalloy

open access: yesAdvanced 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
wiley   +1 more source

The impact of digital financial development on corporate leverage ratio: The case of a-share listed non-financial enterprises in China's Shanghai and Shenzhen stock exchanges.

open access: yesPLoS ONE
This study investigates the impact of digital finance on corporate leverage ratios. The study employed a large sample of China's Shanghai and Shenzhen A-share non-financial listed enterprises from 2011-2020.
Liu Junqi   +3 more
doaj   +1 more source

Recycling of NiTi Shape Memory Alloys: Fundamental and Technological Aspects of a Vacuum Induction Melting Processing Route

open access: yesAdvanced Engineering Materials, EarlyView.
The present study investigates recycling of NiTi shape memory alloys via vacuum induction melting. An ingot was synthesized from elemental Ni and Ti and subjected to three subsequent remelting cycles. Remelting increases process durations and impurity levels and adversely affects microstructures and functional properties.
Sakia Sophia Noorzayee   +7 more
wiley   +1 more source

Optimization of the Production of Rubber Compounds Using Mathematical Models

open access: yesAdvanced Engineering Materials, EarlyView.
Rubber compounds were mixed in a batch internal mixer, and symbolic regression was used to derive mathematical models linking recipe and process parameters to ram path, torque, and mixing quality (incorporation, dispersion, distribution). Subsequent optimization with evolutionary algorithms identified operating conditions that reduce specific energy ...
Anke Bardehle   +7 more
wiley   +1 more source

Ontology‐Aligned Structuring and Reuse of Multimodal Materials Data and Workflows Toward Automatic Reproduction

open access: yesAdvanced 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

Soft Mechanical‐Electrical Logic Using Liquid Metal‐Filled 3D‐Printed Architectures

open access: yesAdvanced Engineering Materials, EarlyView.
We present 3D‐printed soft mechanical–electrical logic elements that use liquid metal–filled silicone tubes actuated by thermoplastic polyurethane/polylactic acid (TPU/PLA) architectures to produce Boolean operations. Complementary normally open and normally closed unit cells perform repeatable binary transitions and can be combined into more complex ...
Christoph Lehmann   +2 more
wiley   +1 more source

Influence of Si Content and Milling Duration on the Microstructure and Mechanical–Tribological Properties of AlCoCrFeNiSi High‐Entropy Alloys

open access: yesAdvanced Engineering Materials, EarlyView.
Si‐doped AlCoCrFeNi high‐entropy alloys are synthesized by mechanical alloying to reveal the effect of Si content and milling time on phase evolution, microstructural refinement, and tribological behavior. A transition from FCC to BCC structure, significant grain refinement, and enhanced hardness and wear resistance are achieved, with the 4 at% Si ...
Mustafa Okumuş   +2 more
wiley   +1 more source

Regional digital finance and inefficient corporate investments: Empirical evidence from China

open access: yesCogent Economics & Finance
Using data of 1,457 Chinese A-share listed enterprises from 2012 to 2021, this study investigates the impact of regional digital finance development on inefficient corporate investments.
Asad Nisar   +3 more
doaj   +1 more source

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