Results 91 to 100 of about 26,948 (252)

Accounting for digital intangible assets: A systematic review of recognition, measurement, and disclosure challenges

AFRE (Accounting and Financial Review)
This study employs a Systematic Literature Review (SLR) following the PRISMA framework to examine the classification of intangible assets, their association with firm value, and challenges in their accounting treatment.
Karina Nurani Febriani, Elly Astuti, Elana Era Yusdita   +2 more
doaj   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

Advanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling, Philipp von Hartrott, Jörg Waitelonis, Thomas Hanke, Henk Birkholz, Hossein Beygi Nasrabadi, Khashayar Razghandi, Kamilla Zaripova, Felix Thonagel, Fabian Neuhaus, Martin Glauer, Lars Vogt, Harald Sack, Lutz Mädler, Bernd Bayerlein, Chris Eberl   +15 more
wiley   +1 more source

Elastic Properties and Thermal Expansion Behavior of a Polycrystalline VMnFeCoNi High‐Entropy Alloy

Advanced Engineering Materials, EarlyView.
The high‐entropy alloy (HEA) V20Mn20Fe20Co20Ni20 (composition in at.%) can be made single‐phase face‐centered cubic (FCC) when annealed above 1338 K followed by water quenching. In this state, the alloy exhibits the greatest strength‐ductility combination of any quinary single‐phase FCC HEA.
Guillaume Laplanche, Marie Münchhalfen, Aditya Srinivasan Tirunilai, Jürgen Schreuer   +3 more
wiley   +1 more source

A sensitivity analysis of non-fungible tokens (NFTs) and comparative assets using time series forecasting

Cogent Economics & Finance
Financial assets are central to economic stability, yet the macroeconomic sensitivity and predictability of emerging digital assets, particularly non-fungible tokens (NFTs), remain unclear.
Sudip Giri, Mario Beruvides, Dongping Du
doaj   +1 more source

Model‐Guided Design of Paper Membrane Architectures for Controlled Flow and Enhanced Diagnostic Sensitivity

Advanced Engineering Materials, EarlyView.
Geometrical modifications on nitrocellulose membranes can result in observable differences in signal intensity relative to a reference membrane (top and bottom left). Using two reference experiments, we have developed a theoretical model that can reproduce the experimentally observed flow changes and provide information on membrane parameters, e.g ...
Maria Dimaki, Lea Holritz, Winnie E. Svendsen   +2 more
wiley   +1 more source

Legal Analysis of the Application of International Standards in Arbitration Involving Digital Assets

ACDI: Anuario Colombiano de Derecho Internacional
This article investigates the legal status and unique characteristics of digital assets within the context of international arbitration. With the rise of blockchain technology, cryptocurrencies, and smart contracts, digital assets have become an ...
Dinara Osmanova, Farkhiya Momysheva, Saule Kapsalyamova, Aitugan Abdizhami, Zhardenbek Sharivkhan, Rakhimbekova Aigul   +5 more
doaj   +1 more source

Bio‐Inspired Biopolymeric Implantable Platform for Localized and Sustained Drug Delivery in Solid Tumor Treatment

Advanced Functional Materials, EarlyView.
A bio‐inspired biopolymeric implantable drug delivery platform enables localized and sustained release of 7‐ethyl‐10‐hydroxycamptothecin (SN‐38) in solid tumor treatment. The three‐dimensional (3D) structured crosslinked‐chitosan implants are fabricated via 3D‐printed molds and provide drug release over 3 months, significantly inhibiting tumor growth ...
Mercedes Lozano‐Garcia, Constantine Vogiatzis, Alejandra Planells‐Devesa, Emre Dikici, Caroline Vieira Maluf, Vasudev Vivekanand Nayak, Paulo G. Coelho, Lukasz Witek, Alicia Bilbao, Daniel Bilbao, Prasoon Mohan, Sapna Deo, Sylvia Daunert   +12 more
wiley   +1 more source

On SGX's Voyage to corporate sustainability: Exploring emerging topics in multi-industry corpora

Management şi Marketing
Topic modeling, particularly latent Dirichlet allocation (LDA), is widely recognized as a valuable technique for identifying key topics and trends across dynamic content in various fields.
Ni Xinwen, Lin Min-Bin, Schillebeeckx Simon J. D., Härdle Wolfgang Karl   +3 more
doaj   +1 more source

LEGAL CHALLENGES OF DIGITAL ASSETS – NORMATIVE FRAMEWORKS AND DEVELOPMENT PERSPECTIVES

Pravo
Digital assets have become a significant and indispensable part of the modern financial system and have brought innovations in the areas of payments, investments, and financial intermediation.
Milan Jevtić
doaj   +1 more source

Sulfur‐Free Ultrahigh‐Refractive‐Index Polymers Enabled by Densely Packed Oxygen‐Bridged Dibenzofuran‐Cardo Architectures

Advanced Functional Materials, EarlyView.
A new class of sulfur‐free, oxygen‐bridged dibenzofuran‐based polymers is developed for ultrahigh‐refractive‐index applications. The rigid π‐extended architecture and enhanced molecular polarizability enable exceptional optical performance, combining refractive indices up to 1.848 with high Abbe numbers and full visible transparency. This work offers a
Hend A. Hegazy, Gyeongsoo Kim, Sooyoung Lee, Mohamed R. Elmasry, Youn‐Chul Kim, Changsik Song   +5 more
wiley   +1 more source