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Combined Process‐ and Phase‐Field‐Simulation to Predict the Microstructure of Single‐Crystal Ni‐Based Superalloys

Advanced Engineering Materials, EarlyView.
A combined finite element and phase‐field approach predicts the evolution of microstructure during the directional solidification of Ni‐based superalloys. The model reveals how withdrawal rate, temperature gradient, and wall thickness control the dendrite spacing, highlighting the strong effect of surface regions in thin sections where dendrite growth ...
Sean Böhm, André B. Baldissera, Rainer Völkl, Uwe Glatzel   +3 more
wiley   +1 more source

A Vision Language-Based Framework for Detecting Industrial Mechanical, Electrical, and Plumbing Assets Using Unlabelled Data. [PDF]

Sensors (Basel)
Kamali M, Atazadeh B, Rajabifard A, Chen Y, Javaherian Pour E.   +4 more
europepmc   +1 more source

From financial lock-in to resilience reconstruction: Climate risk, internal capital markets and organizational resilience of high-carbon enterprises. [PDF]

PLoS One
Wang N, Wang F, Li Y, Yuan Y.
europepmc   +1 more source

Forecasting auditor's going concern opinion using with hybrid robust machine learning model. [PDF]

PLoS One
Ejder U, Yaşar A.
europepmc   +1 more source

Household financial management behavior and catastrophic health expenditure risk in rural China: the moderating role of health insurance coverage. [PDF]

Front Public Health
Cheng Q.
europepmc   +1 more source

Big data application and firm markups: evidence from China. [PDF]

Sci Rep
Wang D.
europepmc   +1 more source

How digital transformation curb greenwashing: Insights from fraud risk factor theory. [PDF]

PLoS One
Xu J, Li R.
europepmc   +1 more source

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FIXING 'FIXED ASSETS'

The Accounting Review, 1957
Abstract The definitions related to fixed assets are listed in descending order of frequency of usage. The first definition is by far the most frequent, appearing just over one-half of the time. The least frequent definition appeared a little less than ten per cent of the time.
openaire   +1 more source

Impairment of Assets (Fixed Assets and Goodwill)

2018
The aim of IAS 36—impairment of assets—is to make sure that an asset which will be not able to recover that amount is impaired. In this regard, IAS 36.1 makes clear that an asset is carried at more than its recoverable amount if its carrying amount exceeds the amount to be recovered through use or sale of the asset.
Martin Schwarzbichler, Christian Steiner, Daniel Turnheim   +2 more
openaire   +1 more source