Results 41 to 50 of about 16,839 (248)

Karl Popper and the Mechanisms of Hydrogen Embrittlement

Advanced Engineering Materials, EarlyView.
Representation of the beginning of loss of ductility rather than embrittlement. Small concentrations of hydrogen in a diffusible form within iron are well‐established to harm the mechanical integrity of steels. There are theories that attempt to explain the pernicious role of hydrogen.
H. K. D. H. Bhadeshia
wiley   +1 more source

A Lightweight Procedural Layer for Hybrid Experimental–Computational Workflows in Materials Science

Advanced Engineering Materials, EarlyView.
We unveil a prototype hybrid‐workflow framework that fuses automatedcomputation with hands‐on experiments. Built atop pyiron, a lightweight, parameterized layer translates procedure descriptions into executable manual steps, syncing instrument settings, human interventions, and data capture in real‐time today.
Steffen Brinckmann, Sarath Menon, Raphael Röske, Johannes Steinhülb, Michael Selzer, Jan Janssen, Tilmann Hickel, Ruth Schwaiger, Jörg Neugebauer   +8 more
wiley   +1 more source

THE IMPACT OF FIRM CHARACTERISTICS ON ACCRUALS AND REAL EARNINGS MANGEMENT OF LISTED MANUFACTURING FIRMS IN NIGERIA

Gusau Journal of Accounting and Finance
The concerns about earnings management arose after the fall of many multinational companies. Extant literature has shown accruals and real earnings management techniques as dual ways of manipulating earnings.
Aisha Chado Muhammad
doaj   +1 more source

PASTA‐ELN: Simplifying Research Data Management for Experimental Materials Science

Advanced Engineering Materials, EarlyView.
Research data management faces ongoing hurdles as many ELNs remain complex and restrictive. PASTA‐ELN offers an open‐source, cross‐platform solution that prioritizes simplicity, offline access, and user control. Its in tuitive folder structure, modular Python add‐ons, and open formats enable seamless documentation, FAIR data practices, and easy ...
S. Brinckmann, G. Winkens, R. Schwaiger
wiley   +1 more source

Self‐Adaptive Anhydrous Passivation Mitigates Open‐Circuit Voltage Loss in Pb‐Sn Mixed Perovskite Solar Cells

Advanced Functional Materials, EarlyView.
In this report, a self‐adaptive anhydrous passivation strategy is introduced by incorporating trimellitic anhydride (TMAH) into the perovskite precursor. In situ hydrolysis of TMAH yields trimellitic acid (TMA); ‐C═O/‐COO− groups of TMAH/TMA form a chelate with undercoordinated Pb2+/Sn2+, regulate nucleation, promote (100) orientation, passivate ...
Md. Ataur Rahman, Md. Abdul Karim, Md. Emrul Kayesh, Siliang Cao, Shamim Ahmmed, Kiyoto Matsuishi, Ashraful Islam   +6 more
wiley   +1 more source

Rhetoric in standard setting : the case of the going-concern audit

, 2007
This paper seeks to explore in depth the ways in which the rhetoric of the standard setter responds to comments received during development of a standard.
Masocha, Walter, Weetman, P., Weetman, Pauline, Weetman, P, Masocha, W.   +4 more
core   +1 more source

Nurses\' Experiences of the Hospital Information Systems

حیات, 2015
Background & Aim: With regard to the i ncreasing trends of information and complexities of health organizations , using of a dvanced tools and computers is necessary . Hospital staff is key members to develop health information systems, because they play
Nahid Dehghan Nayeri, Mona Mohammadi Firouzeh, Khatereh Seylani   +2 more
doaj   +2 more sources

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

Advanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti, Valerio Di Lisio, Lucia Cardo, Alessandro Camilli, Estela Moretón Alfonsín, Daniele Cangialosi, Amaia Iturrospe Ibarra, Arantxa Arbe, Maurizio Prato   +8 more
wiley   +1 more source

Fraud Detection and Financial Reporting and Audit Delay [PDF]

, 2010
I formulate a model to emphasize the fraud detection role of auditors in the financial market, providing a theoretical framework to examine the likelihood of and market reaction to a financial reporting and audit delay.
Yim, Andrew
core  

Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements

Статистика України
The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforced in December 2026 as a response on the ...
O. E. Lubenchenko
doaj   +1 more source