Results 141 to 150 of about 1,656,162 (302)

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

Production Costs in Atlantic Fresh Fish Processing [PDF]

open access: yes
Production costs for fresh Atlantic groundfish and scallop processing are examined using direct observation, linear regression analysis, and cost accounting. Assuming that management chooses a production technique where marginal costs are constant over a
Georgianna, Daniel L., Hogan, William V.
core   +1 more source

Laser Powder Bed Fusion of Copper–Tungsten Composites for Heat Sink Applications in High‐Power Electronics

open access: yesAdvanced Engineering Materials, EarlyView.
This article demonstrates the successful qualification of a copper–tungsten composite for laser powder bed fusion. The resulting components exhibited high density, high thermal conductivity, and reduced thermal expansion. Heat sinks with complex geometries were successfully manufactured, clearly showcasing the material's potential for additive ...
Simon Rauh   +6 more
wiley   +1 more source

A Workflow to Accelerate Microstructure‐Sensitive Fatigue Life Predictions

open access: yesAdvanced Engineering Materials, EarlyView.
This study introduces a workflow to accelerate predictions of microstructure‐sensitive fatigue life. Results from frameworks with varying levels of simplification are benchmarked against published reference results. The analysis reveals a trade‐off between accuracy and model complexity, offering researchers a practical guide for selecting the optimal ...
Luca Loiodice   +2 more
wiley   +1 more source

New economy accounting : why are broad-based stock option plans so attractive? [PDF]

open access: yes
Several studies indicate that stock option plans are becoming more and more a substantial part of compensation schemes in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans.
Hess, Dieter E., Lüders, Erik
core  

Multimodal Mechanical Testing of Additively Manufactured Ti6Al4V Lattice Structures: Compression, Bending, and Fatigue

open access: yesAdvanced Engineering Materials, EarlyView.
In this experimental study, the mechanical properties of additively manufactured Ti‐6Al‐4V lattice structures of different geometries are characterized using compression, four point bending and fatigue testing. While TPMS designs show superior fatigue resistance, SplitP and Honeycomb lattice structures combine high stiffness and strength. The resulting
Klaus Burkart   +3 more
wiley   +1 more source

Unidirectional Tape‐Based Composites from Hemp and Pineapple Leaf Fiber: Mechanical Performance in Conventional and Bio‐Based Matrices

open access: yesAdvanced Engineering Materials, EarlyView.
The study investigates novel semi‐finished products made of unidirectionally arranged hemp or pineapple leaf fiber‐reinforced composites produced from different matrices. The materials are analyzed in terms of their mechanical and interfacial properties and void content.
Nina Graupner   +22 more
wiley   +1 more source

Opportunities for the improvement of cost accounting systems in public hospitals in Italy and Croatia: A case study

open access: yesManagement : Journal of Contemporary Management Issues, 2017
The purpose of this paper is to highlight similarities and differences between one Croatian and one Italian public hospital regarding the implementation of cost accounting and full costing method in their accounting systems.
Michele Bertoni   +2 more
doaj  

IAS 23 Borrowing Costs - A Closer Look [PDF]

open access: yes
The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs.
Muthupandian, K S
core   +1 more source

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