Results 151 to 160 of about 1,656,162 (302)
Advanced Engineering Materials, EarlyView.High‐temperature interactions between low‐sulfur Al‐killed Mn–B steel and MgO–C refractories (0 and 50 wt% recyclates) are studied via finger immersion tests (1600 °C). Surface‐active elements influence infiltration. MgO/CaS layer forms, along with spinel and calcium silicate.
Matheus Roberto Bellé +5 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.Creep experiments at 900°C on coarse‐grained steel‐ceramic composites containing recycled magnesia reveal that higher ceramic volume fractions significantly enhance the creep resistance. Detailed EBSD investigations identify subgrain formation in the steel matrix as the dominant deformation mechanism.
Moritz Müller +6 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 Engineering Materials, EarlyView.High‐frequency (HF) welding of steel is limited by oxide inclusions that degrade weld quality. This study demonstrates, for the first time, the integration of a nonthermal Ar/H2 dielectric barrier discharge (DBD) plasma jet into HF welding. Local plasma treatment provides effective shielding and in‐situ oxide reduction, resulting in markedly fewer and ...
Viktor Udachin +4 more
wiley +1 more source
Correction to: Social Equity in True Cost Accounting of Food. [PDF]
Curr Environ Health RepScialabba NE +5 more
europepmc +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
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Advanced Engineering Materials, EarlyView.Carbon nanomaterial‐reinforced epoxy composites exhibit pronounced piezoresistive behavior, enabling intrinsic damage sensing under cyclic and fatigue loading. This review critically compares carbon nanotube and graphene systems, correlating filler content, percolation threshold, and gauge factor with sensing stability and damage evolution.
J. M. Parente +3 more
wiley +1 more source
Springer Open Access Publication Current Environmental Health Report Social Equity in True Cost Accounting of Food. [PDF]
Curr Environ Health RepScialabba NE +5 more
europepmc +1 more source
ACCOUNTING FOR MANAGEMENT IN COST OF LIVESTOCK DISEASE STUDIES [PDF]
Assessing the impacts of livestock disease on productivity is enhanced when the management abilities of producers are taken into consideration. One method of doing this is to develop a management index of several production/marketing practices using ...
Ott, Stephen L.
core +1 more source