Results 81 to 90 of about 219,267 (259)

Fiscal Risk in the Activity of a Company [PDF]

Ovidius University Annals: Economic Sciences Series
Fiscal risk can arise in countries where the government applies a tax system that has only one purpose, to bring revenue to the budget. If a country wants to attract investors from other countries, it must apply a proper tax system, without high taxes,
Mircea-Iosif Rus
doaj  

Precipitation Simulations of the O‐Phase in Ti2AlNb Alloys Processed by Laser Powder Bed Fusion

Advanced Engineering Materials, EarlyView.
Simulated and experimental evolution of the O‐phase volume fraction during postprocessing of a Ti‐21Al‐25Nb (at.%) alloy processed by laser powder bed fusion. With results of sensitivity to input parameters from a thorough and quantified analysis, the interfacial energy matrix/precipitate is the most relevant input parameter for the simulation of the O‐
Silvana Tumminello, Joachim Gussone, Suzana G. Fries, Marcus Rackel, Andreas Stark, Norbert Schell, Jan Haubrich, Guillermo Requena   +7 more
wiley   +1 more source

Optimization of Enterprise Costs Through Outsourcing in Accounting and Taxation in the Context of Anti-Crisis Management

Journal of Vasyl Stefanyk Precarpathian National University
The article examines the role of outsourcing in accounting and taxation as an effective tool for optimizing the costs of enterprises in the context of anti-crisis management. An assessment of the state of outsourcing companies in the field of accounting,
Tetiana Kuzmin, Halyna Leshchuk, Uliana Savkiv, Liudmyla Sas   +3 more
doaj   +1 more source

Advanced Electron Microscopy and Microcomputed Tomography Analysis of Single‐Crystal Ni‐Base Superalloys After Short‐Term Multiaxial Creep

Advanced Engineering Materials, EarlyView.
This work studies the anisotropic behavior of circular notched tensile specimens of Ni‐base superalloy single crystals during high‐temperature tensile creep along [001], [110], and [111]. Correlative scale‐bridging imaging of specimens reveals early rupture along [110] because 1) plastic deformation proceeds faster at notch center; 2) more (brittle ...
Leonardo Agudo Jácome, Lijie Cao, Christoph Somsen, Johannes Boes, René Hesse, Werner Theisen, Gunther Eggeler   +6 more
wiley   +1 more source

Aggregation and Disaggregation of Income and Expenses in Accounting and Financial Statements

Проблеми сучасних трансформацій. Серія: економіка та управління
The introduction of IFRS 18 Presentation and Disclosure in Financial Statements has strengthened the importance of determining an appropriate level of aggregation and disaggregation of income and expenses as a prerequisite for improving the transparency
Вероніка Ганусич, Габріелла Лоскоріх, Віолетта Шімон   +2 more
doaj   +1 more source

Influence of Scan Strategies in Electron Beam Powder Bed Fusion on Solidification, Microstructure, and High‐Temperature Compressive Properties of γ′‐Strengthened Inconel 738LC

Advanced Engineering Materials, EarlyView.
Experiments and thermophysical simulations were conducted to investigate the electron beam powder bed fusion electron beam (PBF‐EB/M) process for the γ′‐strengthened nickel‐based superalloy Inconel 738LC. The results demonstrate the impact of process‐induced microstructural variations on high‐temperature mechanical behavior, providing a basis for ...
Jan Niklas Petenati, Karthik Kumar Banku, Prasanth Bondi, Ivan Zhirnov, Yangyiwei Yang, Gordon Schmidt, Jürgen Christen, Georg Hasemann, Manja Krüger, Bai‐Xiang Xu, Bilal Gökce, Silja‐Katharina Rittinghaus   +11 more
wiley   +1 more source

New AI‐Assisted Approach for Expanding the Solution Space: Application to Lattice Structure Design

Advanced Engineering Materials, EarlyView.
This work introduces an innovative framework for designing structured materials by ex panding the design space through reparameterization of qualitative variables into continuous structural descriptors. Combined with machine‐learning‐based prediction and multi‐objective optimization, the approach enables the discovery of novel lattice architectures ...
G. H. Gahimbare, Y. Beideler, D. Chune, R. De Guio, T. Roland, H. Chibane   +5 more
wiley   +1 more source

High‐Temperature Phase Transformation in a V‐9Si‐6.5B Alloy: The Kinetic and Crystallographic Pathway From V5SiB2 to V8SiB4

Advanced Engineering Materials, EarlyView.
In situ synchrotron high‐energy X‐ray diffraction reveals the real‐time high‐temperature phase evolution of a ternary V‐9Si‐6.5B alloy. The study uncovers a kinetically delayed V5SiB2 → V8SiB4 transformation governed by massive structural and chemical barriers.
Zahra Sabeti, Andreas Stark, Roja Rani Korrayi, Florian Pyczak, Georg Hasemann   +4 more
wiley   +1 more source

Bad bank formation: Experiences from other countries and lessons for Serbia [PDF]

Anali Ekonomskog fakulteta u Subotici, 2015
With the growth of technical and technological modernity, it comes to growth of environmental protection. Degree of pollution is not determined by standards and norms that government proposes in the means of allowance, but the number of issuers ...
Mirković Vladimir
doaj  

Microstructure Modification of Additively Manufactured Mo–9Si–8B by Annealing and Its Effects on High‐Temperature Mechanical Properties

Advanced Engineering Materials, EarlyView.
Postbuild annealing systematically modifies the phase fractions and morphology of EB‐PBF processed Mo–9Si–8B. Quantitative microstructure–property correlations reveal how controlled phase evolution enhances high‐temperature compressive strength and creep resistance.
Christopher Schmidt, Yong Chen, Georg Hasemann, Benjamin Wahlmann, Carolin Körner, Manja Krüger   +5 more
wiley   +1 more source