Results 61 to 70 of about 12,821 (274)

AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT [PDF]

The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the ...
Nicoleta Farcane, Delia Deliu, Maria Gheorghian   +2 more
core  

Multimodal Data‐Driven Microstructure Characterization

Advanced Engineering Materials, EarlyView.
A self‐consistent autonomous workflow for EBSP‐based microstructure segmentation by integrating PCA, GMM clustering, and cNMF with information‐theoretic parameter selection, requiring no user input. An optimal ROI size related to characteristic grain size is identified.
Qi Zhang, Santiago Benito, Özge Özgün, Sebastian Weber, Markus Stricker   +4 more
wiley   +1 more source

Analisis Kesiapan Modernisasi Daerah Irigasi Kedung Putri pada Tingkat Sekunder Menggunakan Metode K-Medoids Clustering

Agritech, 2019
Preparation for the modernization of the Kedung Putri Irrigation System (DI Kedung Putri) required a comprehensive assessment of the irrigation pillars, one of which was at the secondary level.
Ansita Gupitakingkin Pradipta, Anditya Sridamar Pratyasta, Sigit Supadmo Arif   +2 more
doaj   +1 more source

Fair Value Accounting: Information or Confusion for Financial Markets? [PDF]

The recent financial crisis has led to a critical evaluation of the role that fair value accounting may have played in undermining the stability of the financial system.
Andrea Menini, Antonio Parbonetti, Michel Magnan   +2 more
core  

Symbolic Regression and Multi‐Objective Optimization of the Flory–Huggins Interaction Parameter for Hydrogels

Advanced Engineering Materials, EarlyView.
We develop a data‐driven method to derive the mathematical expressions of the Flory–Huggins interaction parameter χ for the swelling behavior of temperature–responsive hydrogels. Starting from initial assumptions of χ, our workflow combines Bayesian optimization, Flory–Rehner theory, and symbolic regression to generate candidate χ expressions.
Yawen Wang, Adrian Ehrenhofer, Thomas Wallmersperger   +2 more
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

Comparative analysis of groundwater potential assessment in Dharmapuri District, Tamil Nadu, India

Applied Water Science
Population growth has significantly affected groundwater resources globally. Groundwater is essential for agriculture and human consumption. Considering these issues, we focused on the Dharmapuri District, Tamil Nadu, India. In the study area, 70 $$\%$$ %
Prabu Babu, Saurabh Chandra Maury
doaj   +1 more source

Analytic Hierarchy Process as a Determinant of Irrigation Allocation Priorities with e-Paksi Parameters

Journal of Civil Engineering
Optimal management of irrigation water allocation is an important challenge especially in areas with limited resources. The Analytical Hierarchy Process (AHP) method can be used as a tool in complex decision-making by considering various factors that ...
Cahyo Aji Roliono, Mahendra A. Maulana, Yang R. Savitri   +2 more
doaj   +1 more source

Fair Value Assets Hierarchy and Share Performance of Companies in Nigeria

JPM - Journal of Perspectives in Management
Fair value accounting is a relatively new concept in accounting literature, with limited research on its impact on share performance in the Nigerian banking sector. Existing studies primarily focus on risk assessment and earnings management, neglecting its direct influence on share performance.
Latifat Omolara Akano, Abdul-Azeez Adeniyi Alao, Esther Adepeju Baderin   +2 more
openaire   +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