Results 111 to 120 of about 1,386,477 (195)
Robot‐Assisted Automated Serial‐Sectioning and Imaging for 3D Microstructural Investigations
Advanced Engineering Materials, EarlyView.A fully automated 3D microstructure characterization platform provides new insights into materials. This robot‐assisted system performs serial‐sectioning, etching, and optical imaging to generate large‐volume 3D reconstructions with submicron resolution.
Michael Moschetti +7 more
wiley +1 more source
Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16 [PDF]
The objective of this paper is to describe the accounting treatment for property, plant and equipment, in according with the IAS 16, including: timing of the recognition of assets, determination of asset carrying amounts using both the cost model and a ...
Ecobici, N
core +1 more source
Advanced Engineering Materials, EarlyView.This study explores the replacement of cobalt using the high‐entropy alloy design strategy for wear‐resistant components operating at high temperatures. Starting from the Cantor alloy, cobalt is substituted with Cu, Al, V, or Mo. Metallurgical and tribological analyses reveal that aluminum, vanadium, and molybdenum effectively strengthen the developed ...
Rafaël Jénot +5 more
wiley +1 more source
Do takeovers create value? A residual income approach on UK data [PDF]
This paper develops and empirically tests a new methodology for evaluating the financial performance of takeovers. The existing accounting and event study methodologies do not adequately address the key issue of whether takeovers are a positive net ...
Andy Cosh +3 more
core
Advanced Functional Materials, EarlyView.Graded refractive index (GRI) structures are prepared from the layer‐by‐layer spray coating of the mesoporous SiO2 nanoparticles, showing high solar transparency and thermal emissivity. Under outdoor conditions, after 50 days, the GRI‐coated photovoltaics show on average 6.65 ± 1.48 °C lower than that of the non‐coated references, maintaining 80.9 ± 8 ...
Heesuk Jung +14 more
wiley +1 more source
The impact of the Sarbanes-Oxley act on the cost of going public [PDF]
This paper examines the impact of SOX on the total cost and the component cost of going public. First, we document a statistically significant increase in non-underwriting expenses of 0.8 percentage points after the introduction of SOX, which is mostly ...
Kaserer, Christoph +2 more
core
Advanced Functional Materials, EarlyView.In this study, the interplay of dipolar dynamics and ionic charge transport in MOF compounds is investigated. Synthesizing the novel structure CFA‐25 with integrated freely rotating dipolar groups, local and macroscopic effects, including interactions with Cs cations are explored.
Ralph Freund +6 more
wiley +1 more source
Fair Value Accounting: The Road to Be Most Travelled [PDF]
Fair value convention has polarized two opposing views – the first, that fair value accounting compounds economic hardship and distortion – and the second, that fair value accounting affords an accurate rendering of the market value of underlying assets ...
Elena Simonova +2 more
core
Advanced Functional Materials, EarlyView.This work presents an overview of the PTC‐VMD system for water‐hydrogen co‐generation. a) Illustration of the hydrogel‐based PTC membrane and the co‐generation of water and hydrogen. b) Structure of the PTC‐VMD system and the functions of each component layer.
Jiawei Sun +7 more
wiley +1 more source