Results 151 to 160 of about 876,779 (294)

Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization

open access: yesAdvanced Engineering Materials, EarlyView.
Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier   +17 more
wiley   +1 more source

Valuation of Defaultable Bonds and Debt Restructuring [PDF]

open access: yes
In this paper we develop a contingent valuation model for zero-coupon bonds with default. In order to emphasize the role of maturity time and place of the lender’s claim in the hierarchy of debt of a firm, we consider a firm that issues two bonds with ...
Ariadna Dumitrescu
core  

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting? [PDF]

open access: yes
In their joint framework project, the FASB and the IASB recently proposed dropping stewardship as a separate objective of financial accounting, because the Boards view stewardship and valuation usefulness as compatible sub-objectives ranking under an ...
Joachim Gassen
core  

Modular Critical Element Recycling Platform Using a Nanoporous Additively Manufactured Gyroid

open access: yesAdvanced Engineering Materials, EarlyView.
A modular recycling platform integrates 3D‐printed nanoporous gyroid structures to enable efficient critical element recovery. This system utilizes a hierarchical architecture, combining macroscopic channels with polymerization‐induced nanoscale porosity. By systematically tuning structural wall thickness and resin formulation, the platform achieves an
Xiangyu Gao   +6 more
wiley   +1 more source

High‐Resolution Corrosion Fingerprinting of Alloy Libraries via Microdroplet Spectroelectrochemistry

open access: yesAdvanced 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   +3 more
wiley   +1 more source

Corporate Governance in Pakistan : Corporate Valuation, Ownership and Financing [PDF]

open access: yes
In this study the relationship between corporate governance and corporate valuation, ownership structure and need of external financing for the Karachi Stock Market is examined for the period 2003 to 2008.
Attiya Y. Javid, Robina Iqbal
core  

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