Results 131 to 140 of about 6,070,102 (305)

Impact of Hydrogen Incorporation on Electronic and Magnetic Structure of X2CrNi18‐9 Stainless Steel

open access: yesAdvanced Engineering Materials, EarlyView.
Hydrogen uptake in austenitic stainless steel alters both its electronic and magnetic structure. Seebeck measurements reveal hydrogen‐induced shifts in the electronic density of states, while neutron scattering uncovers nanoscale inhomogeneities that grow upon hydrogen incorporation, with the most pronounced effect observed in the PBF as‐built state ...
Torben Tappe   +9 more
wiley   +1 more source

Detecting Corporate Fraud in Ind Detecting Corporate Fraud in Indonesia's Financial Sector: Tax Avoidant using the Fraud Heptagon Theory: Detecting Corporate Fraud in Indonesia's Financial Sector: Tax Avoidant using the Fraud Heptagon Theory

open access: yes
This study aims to detect corporate fraud in financial sector companies listed on the Indonesia Stock Exchange (IDX) using the fraud heptagon approach, as well as adding religious variables as additional explanatory factors.
FARDIMAN, JIBRIL
core   +1 more source

Thermal Cycle–Microstructure–Property Relationships in Rail Steel Heat‐Affected Zone Simulated by Gleeble

open access: yesAdvanced Engineering Materials, EarlyView.
Microstructural evolution of premium rail steel during flash butt welding (FBW), comparing physically simulated heat‐affected zones with actual weld regions. Thermal cycles induce phase transformations and microstructural heterogeneity that influence weld quality and mechanical performance. These findings provide insights into optimizing FBW parameters
Emmanoelle Cintra da Cunha Araújo   +15 more
wiley   +1 more source

Economic & Financial Modelling: Spring 2020

open access: yes, 2020
Volume 27 Number 1Economic & Financial Modelling presents recent advances in all aspects of economic modelling. It is intended that the journal should act as a forum for new developments in different aspects of economic and financial modelling - covering
European Economics and Financial Centre
core  

Microstructural Evolution and In Situ Formation of TiB and TiC in Ti─5Al─2.5Sn Alloy Processed by Powder Metallurgy

open access: yesAdvanced Engineering Materials, EarlyView.
Accelerated in situ formation of TiB and TiC in Ti–5Al–2.5Sn–B4C is driven by transient liquid phase formation, which enhances particle reactions and microstructural evolution. This process increases hardness and establishes a coupled relationship between sintering temperature and reinforcement content, strongly influencing porosity in the resulting ...
Fernando. Y. Kojima, Juliano. Soyama
wiley   +1 more source

Pressure and Opportunity on Financial Statement Fraud with Political Connection as a Moderating Variable

open access: yesAFRE (Accounting and Financial Review)
This research aims to examine and analyze the influence of pressure and oppor-tunity on financial statement fraud with political connection as a moderating va-riable, and is expected to assist stakeholders in decision-making.
Sumara Aslira   +2 more
doaj   +1 more source

Investigation of Resonance Characteristics of More Than 10 000 Metal‐Coated Silicon MEMS Cantilevers Using Machine Learning

open access: yesAdvanced Engineering Materials, EarlyView.
More than 10 000 metal‐coated silicon MEMS cantilevers are fabricated and characterized to build a large‐scale experimental dataset spanning multiple vibrational modes. Machine learning algorithms are benchmarked to predict resonance frequency and quality factor, with ensemble based models achieving accuracy approaching experimental uncertainty.
Sina Zare Pakzad   +8 more
wiley   +1 more source

Enhancing Low‐Temperature Performance of Sodium‐Ion Batteries via Anion‐Solvent Interactions

open access: yesAdvanced Functional Materials, EarlyView.
DOL is introduced into electrolytes as a co‐solvent, increasing slat solubility, ion conductivity, and the de‐solvent process, and forming an anion‐rich solvent shell due to its high interaction with anion. With the above virtues, the batteries using this electrolyte exhibit excellent cycling stability at low temperatures. Abstract Sodium‐ion batteries
Cheng Zheng   +7 more
wiley   +1 more source

Counterion Dependent Side‐Chain Relaxation Stiffens a Chemically Doped Thienothiophene Copolymer

open access: yesAdvanced Functional Materials, EarlyView.
Oxidation of a thienothiophene copolymer, p(g3TT‐T2), via different doping strategies and dopant molecules resulted in materials with similar oxidation levels and a high electrical conductivity of ≈100 S cm−1. However, mechanical properties varied significantly, with sub‐glass transition temperatures and elastic moduli spanning from –44°C to –3°C and ...
Mariavittoria Craighero   +12 more
wiley   +1 more source

Pressure and politics in financial accounting regulation [PDF]

open access: yes, 1995
This study examines the political process of promulgating the draft laws 22169 and 22896, which pertained to the reporting of financial conglomerates, the lobbying efforts observed during the process, and the interaction between the government, the supervisors of banks and insurance companies, the industry and its associations, and the users and ...
openaire   +3 more sources

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