Results 91 to 100 of about 12,821 (274)

Defect Evolution and Mechanical Performance of Fused Filament Fabrication‐Manufactured 17‐4PH Stainless Steel Revealed by X‐Ray Computed Tomography

Advanced Engineering Materials, EarlyView.
X‐ray computed tomography reveals how process‐induced defects evolve from green to sintered states in Fused Filament Fabrication (FFF)‐manufactured 17‐4PH stainless steel. Internal porosity, weakest cross‐sections, and fracture locations show strong correlation with tensile performance, demonstrating the potential of computed tomography (CT)‐based ...
György Ledniczky, Márk Sárközi, Ibolya Zsoldos, Zoltán Weltsch   +3 more
wiley   +1 more source

Determinants and Consequences of Fair Value Measurements: International Evidence

, 2016
A major feature of International Financial Reporting Standards (IFRS) is the use of fair value accounting for financial assets and liabilities. IFRS 7 requires reporting entities to disclose fair values based on a ‘Three-Level’ hierarchy in order to ...
Yao, Daifei (Troy)
core   +1 more source

Design and Analysis of Compression–Torsion Coupling Metamaterials Using the Golden Section Method

Advanced Engineering Materials, EarlyView.
A novel compression–torsion metamaterial is engineered using inclined rods and symmetry breaking. To optimize its torsional performance, the golden section method is employed. The mechanical response of the metamaterial is validated through both numerical analysis and experimental validation.
Amirhossein Hassani, Sara Bagherifard
wiley   +1 more source

Research on the Evaluation Model for Natural Gas Pipeline Capacity Allocation Under Fair and Open Access Mode

Energies
Compared with other fossil energy sources, natural gas is characterized by compressibility, low energy density, high storage costs, and imbalanced usage.
Xinze Li, Dezhong Wang, Yixun Shi, Jiaojiao Jia, Zixu Wang   +4 more
doaj   +1 more source

Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards ...
Nistor, Cristina Silvia, Deaconu, Adela, Filip, Crina   +2 more
core  

Fair Value Hierarchy in Financial Instruments Disclosure. Is There Transparency For Investors? Evidence from the Banking Industry

, 2012
"\"Fair value measurement debate is still open although last 20 years have been spent in searching for solution by academician, practitioners and institution.
LAGHI E, DI MARCANTONIO M., TUTINO, MARCO, PUCCI, Sabrina   +3 more
core  

Information asymmetry of fair value accounting during the financial crisis

, 2013
We examine whether US banks' fair value net assets, measured according to the three-level hierarchy introduced in SFAS 157, are associated with information asymmetry during the 2008 financial crisis.
Helen Kang, Morris, Richard D., Richard D. Morris, Tang, Qingliang (R8679), Qingliang Tang, Lin Liao, Liao, Lin, Kang, Helen   +7 more
core   +1 more source

Biomass Native Structure Into Functional Carbon‐Based Catalysts for Fenton‐Like Reactions

Advanced Functional Materials, EarlyView.
This study indicates that eight biomasses with 2D flaky and 1D acicular structures influence surface O types, morphology, defects, N doping, sp2 C, and Co nanoparticles loading in three series of carbon, N‐doped carbon, and cobalt/graphitic carbon. This work identifies how these structural factors impact catalytic pathways, enhancing selective electron
Wenjie Tian, Jingkai Lin, Zhihao Tian, Selusiwe Ncube, Huayang Zhang, Emiliano Cortés, Hongqi Sun, Shaobin Wang   +7 more
wiley   +1 more source

Fair Value Disclosures and Fair Value Hierarchy:Literature Review on the Implementation of IFRS 13 and SFAS 157 [PDF]

, 2018
Fair Value Measurement accounting standards, i.e., IFRS 13 and SFAS 157, have been widely discussed and challenged by both academic literature and practitioners.
Ghio, Alessandro, Jeny, Anne, Filip, Andrei   +2 more
core  

Human Gut Bacteria and Lipidic Nanoparticles: Particle Composition Predicts Structural Transformation and Bacterial Biocompatibility

Advanced Functional Materials, EarlyView.
Lipidic nanoparticles (LNPs) were incubated with 21 gut bacteria frequently associated with the human microbiome. SAXS revealed that ∼75% of tested species induced structural transformations in monoolein LNPs, whereas phytantriol and phospholipid formulations remained unaffected.
Jonathan Caukwell, Emily L. Gulliver, Livia Salvati Manni, Frithjof Herb, Caitlin Welsh, Samuel C. Forster, Andrew J. Clulow, Wye‐Khay Fong   +7 more
wiley   +1 more source