Results 121 to 130 of about 1,778,422 (295)

Dielectric Barrier Discharge Plasma Deoxidation of Natively Oxide Layer of Copper Powders in a Fluidized Bed

open access: yesAdvanced Engineering Materials, EarlyView.
This paper presents a novel approach to reducing oxide layers on metal powders using low‐temperature hydrogen dielectric barrier discharge plasmas at atmospheric pressure. Unlike conventional hydrogen‐plasma reductions, the powders do not contact the plasma directly.
Shukang Zhang   +3 more
wiley   +1 more source

The Implementation of IAS/IFRS in Romania – Advances and Perspectives [PDF]

open access: yes
This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions adopted by Romania as well as the perspectives concerning the adaptability
Aristita Rotila
core  

Unraveling the Effect of Tramp Elements on Phase Transformations in Steels by Combining CALPHAD Modeling and Experiments

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates how tramp elements from increased scrap usage influence phase transformations in low‐alloyed steel. Combining dilatometry and microscopy reveal that tramp elements delay transformations, reduce critical cooling rates and increase hardenability.
Lukas Hatzenbichler   +5 more
wiley   +1 more source

STUDY REGARDING THE IMPORTANCE OF ACCOUNTANCY INSIDE ORGANISATIONS [PDF]

open access: yes
The diversity of the accounting informational needs has determined the establishment of two representations of the same reality: an „internal” representation – the managerial accounting – and an “external” one – the financial accounting.
Baltes Nicolae, Ciuhureanu Alina Teodora
core  

Multimodal Data‐Driven Microstructure Characterization

open access: yesAdvanced 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   +4 more
wiley   +1 more source

International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]

open access: yes
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
core  

US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]

open access: yes, 2014
International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
core  

Tailoring Functional Properties of Ti–Ni–Cu Shape Memory Alloy Thin Films for MEMS Actuators

open access: yesAdvanced Engineering Materials, EarlyView.
A comprehensive study of critical parameters required to develop well‐performing Ti–Ni–Cu thin film shape memory alloy microactuators is provided. Materials science and device integration aspects are integrated by addressing structural and physical relationships using complementary characterization techniques as well as a practical fabrication solution
Elaheh Akbarnejad   +6 more
wiley   +1 more source

Logic model-based performance management systems for export promotion agencies [version 2; peer review: 1 approved, 2 approved with reservations]

open access: yesOpen Research Europe
Background Export Promotion Agencies (EPAs) play a crucial role in facilitating the internationalization of small and medium enterprises (SMEs), contributing significantly to economic growth.
Stéphane Ruiz-Coupeau   +2 more
doaj   +1 more source

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