Results 81 to 90 of about 47,384 (250)

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

Value relevance of financial reporting: Evidence from Malaysia

Cogent Economics & Finance, 2019
The objective of this paper is to examine the value relevance of financial reporting from a developing country perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance of financial
Aboubakar Mirza, Mazrah Malek, Mohamad Ali Abdul-Hamid   +2 more
doaj   +1 more source

Creep‐Induced Microstructural Evolution in an A2‐B2 Superalloy

Advanced Engineering Materials, EarlyView.
A 27.3Ta‐27.3Mo‐27.3Ti‐8Cr‐10Al (at.%) refractory high‐entropy alloy with precipitation‐strengthened A2‐B2 microstructure was studied by creep tests at 1030°C, which demonstrate a transition in deformation mechanisms in the range of 100–150 MPa applied stress. This is associated with changes in dislocation–precipitate interactions. Relevant deformation
Liu Yang, Aparajita Pramanik, Sandipan Sen, Shubhashis Dixit, Marcel Muench, R. J. Vikram, Daniel Schliephake, Yolita M. Eggeler, Ankur Chauhan, Martin Heilmaier, Alexander Kauffmann   +10 more
wiley   +1 more source

Análisis del marco conceptual para la preparación y presentación de estados financieros conforme al modelo internacional IASB

Estudios Gerenciales, 2006
A conceptual framework is a theory fundament which, as a constitution, drives the accounting normative-technical ruling development. The Framework uses a deductive logic itinerary and, through inference, derives, from superior environment and ...
Carlos Alberto Montes Salazar, Omar de Jesús Montilla Galvis, Eutimio Mejía Soto   +2 more
doaj  

Ontology‐Aligned Structuring and Reuse of Multimodal Materials Data and Workflows Toward Automatic Reproduction

Advanced Engineering Materials, EarlyView.
Reproduction of stacking fault energy calculations from literature with a semi‐automated large language model‐assisted extraction procedure: extraction of simulation protocol, atomistic structures, computational parameters, and reported results, ontology alignment, knowledge graph construction and, finally, recomputation forvalidation.
Sepideh Baghaee Ravari, Abril Azocar Guzman, Sarath Menon, Stefan Sandfeld, Tilmann Hickel, Markus Stricker   +5 more
wiley   +1 more source

Capability Assessment of Enterprises Accounting System Accountability to Social Responsibility [PDF]

مطالعات تجربی حسابداری مالی, 2003
Social Accounting and corporate social reporting nowadays are considered as one of the important approaches of accounting. In developed and some less developed countries, several studies have been made in relation with this aspect of accounting.
G Babajani, D Foroghi
doaj  

Continuous Stiffness Graded Metal–Ceramic Femoral Stems: UMAT‐Based Design and Finite Element Assessment

Advanced Engineering Materials, EarlyView.
Functionally graded metal–ceramic femoral stems are engineered through continuous UMAT‐based stiffness tailoring, eliminating discrete material interfaces while enhancing biomechanical compatibility. Low‐index power‐law gradation optimizes load transfer, reduces stress shielding, and controls implant–bone micromotion, highlighting a materials‐design ...
Rihem Nouira, Sameh Elleuch, Hanen Jrad
wiley   +1 more source

Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

, 2019
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for
openaire   +2 more sources

Extrusion‐Based Additive Manufacturing of Advanced Ceramics: Strengthening Mechanisms and Process Optimization Review

Advanced Engineering Materials, EarlyView.
This review comprehensively evaluates extrusion‐based additive manufacturing for advanced ceramics, detailing feedstock options and key process parameters. By critically addressing defect mechanisms like porosity and cracking, the work highlights optimization strategies through machine learning and advanced postprocessing.
Meisam Bakhtiari, Mohammad Hadi Sheikh‐Ansari, Avinash Borgaonkar, Mehran Dadkhah, Abdollah Saboori   +4 more
wiley   +1 more source

High‐Resolution Corrosion Fingerprinting of Alloy Libraries via Microdroplet Spectroelectrochemistry

Advanced Engineering Materials, EarlyView.
Ionic‐liquid microdroplet spectroelectrochemistry enables stable, localized electrochemical measurements over extended timescales. By coupling impedance spectroscopy, wetting analysis, finite‐element simulations, and operando Raman spectroscopy, it disentangles geometrical and electrochemical effects, opening new opportunities for rapid corrosion ...
Ekaterina Kurchavova, Oumaïma Gharbi, Mireille Turmine, Vincent Vivier   +3 more
wiley   +1 more source