Results 111 to 120 of about 706,720 (266)

Determinants of the use of financial reporting standards by Australian pension plans [PDF]

open access: yes, 1997
Previous empirical research demonstrates that the voluntary disclosure of defined benefit pension plan (DBPP) information by employers is value-relevant to investors and carries potential proprietary costs.
Klumpes, P J M
core  

On the Lightweight Potential of Laser Additive Manufactured NiTi Triply Periodic Minimal Sheet Lattices

open access: yesAdvanced Engineering Materials, EarlyView.
This study explores the lightweight potential of laser additive‐manufactured NiTi triply periodic minimal surface sheet lattices. It systematically investigates the effects of relative density and unit cell size on surface quality, deformation recovery, compression behavior, and energy absorption.
Haoming Mo   +3 more
wiley   +1 more source

Characterization of Aluminized Layers on Inconel‐738 Alloy: Microstructure, Modeling of Aluminizing Kinetics, and Thermal Behavior

open access: yesAdvanced Engineering Materials, EarlyView.
This study explored how effective nickel aluminide coatings are obtained in providing oxidation resistance applied to the Inconel 738 alloy, modeling with diffusion models. In the present study, kinetics and thermal behavior of the Inconel 738 alloy were studied by the low‐temperature thermoreactive aluminizing process, which was carried out at 625°C ...
Gozde Celebi Efe   +4 more
wiley   +1 more source

Innovative Processing of Compacted Waste Aluminum Alloy Powders via Controlled Remelting and Solidification

open access: yesAdvanced Engineering Materials, EarlyView.
This study demonstrates an efficient recycling route for out‐of‐spec AlSi10Mg atomized powders through compaction and arc remelting followed by suction casting. By correlating compaction load, cooling rate, and resulting microstructure, we show that intermediate pressures (50–80 kN) and rapid cooling refine dendrites, reduce porosity, and enhance ...
Mila Christy de Oliveira   +4 more
wiley   +1 more source

International Financial Reporting Standards - USA

open access: yes, 2015
Međunarodni standardi financijskog izvještavanja obuhvaćaju pravila o pripremanju, priznavanju i prezentaciji financijskih izvještaja odnosno računovodstvenih stavki unutar izvještaja poslovnih subjekata koji su ih obvezni primjenjivati.
Hegol, Suzana
core  

Zein‐Based Adhesives: Sustainable Extraction and Application in Bioadhesive Technologies

open access: yesAdvanced Engineering Materials, EarlyView.
Zein is extracted from corn gluten meal using a simple and scalable process with high yield (~90%). The resulting protein is applied in bioadhesives modified with Ca2+ and Fe3+ ions, exhibiting substrate‐dependent adhesion. The findings demonstrate competitive bonding performance and highlight the role of ionic interactions in tuning adhesion ...
Paula Bertolino Sanvezzo   +3 more
wiley   +1 more source

Benefits and costs of International Financial Reporting Standards (IFRS) implementation

open access: yes
The International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) to prepare financial reports.
Abu Taleb, Mohammad, Rashid, Afzalur
core   +1 more source

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