Results 111 to 120 of about 40,629 (263)

Towards convergence of government financial statistics and accounting in Europe at central and local levels

Revista de Contabilidad: Spanish Accounting Review, 2018
The main aim of this paper is to study the convergence between micro and macro systems of government accounting information, looking to contribute to the analysis of accounting harmonization process in the EU, as a tool to improve the comparability of ...
Rosa Mª Dasí González, Vicente Montesinos Julve, Jose Manuel Vela Bargues   +2 more
doaj  

Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis

Arthritis Care &Research, Accepted Article.
Background/Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs Rheumatoid Arthritis (VARA) Registry.
Katherine D. Wysham, Hannah F. Brubeck, Aaron Baraff, Punyasha Roul, Namrata Singh, James S. Andrews, Grant W. Cannon, Gary A. Kunkel, Ted R. Mikuls, Bryant R. England, Dolores M. Shoback, Patricia P. Katz, Jose M. Garcia, Ariela R. Orkaby, Joshua F. Baker   +14 more
wiley   +1 more source

Perfecţionarea sistemului contabil din Republica Moldova: experienţe, probleme, perspective

Agricultural Science, 2013
This article presents a critical analysis of the three pillars of the accounting system in the Republic of Moldova: National Accounting Standards, comments on the application of these standards and Chart of Accounts. The accounting system in the Republic
FRECĂUŢEANU A., CHIŞLARU Angela
doaj  

Adaptive Observer for Coupled Wave PDE and Infinite ODE With Sampled Data and Unknown Input: Application to Brain Hemodynamics Estimation

International Journal of Adaptive Control and Signal Processing, EarlyView.
This article proposes a convergent adaptive observer for a damped wave PDE and an infinite‐dimensional ODE coupled in cascade using sampled‐in‐space ODE state measurements. The proposed observer estimates the distributed states of the PDE and ODE along with unknown PDE parameters and spatial input.
Zehor Belkhatir, Sarah Mechhoud, Taous‐Meriem Laleg‐Kirati   +2 more
wiley   +1 more source

GOVERNMENT GRANTS: ASPECT OF ACCOUNTING ACCORDING TO INTERNATIONAL STANDARDS

Efektyvna ekonomika, 2023
O. Lagovska, G. Loskorikh
openaire   +1 more source

Revisiting Stability Criteria in Ball‐Milled High‐Entropy Alloys: Do Hume–Rothery and Thermodynamic Rules Equally Apply?

Advanced Engineering Materials, Volume 27, Issue 6, March 2025.
The stability criteria affecting the formation of high‐entropy alloys, particularly focusing in supersaturated solid solutions produced by mechanical alloying, are analyzed. Criteria based on Hume–Rothery rules are distinguished from those derived from thermodynamic relations. The formers are generally applicable to mechanically alloyed samples.
Javier S. Blázquez, Alejandro F. Manchón‐Gordón, Antonio Vidal‐Crespo, Rafael Caballero‐Flores, Jhon J. Ipus, Clara F. Conde   +5 more
wiley   +1 more source

Characterization of Defect Distribution in an Additively Manufactured AlSi10Mg as a Function of Processing Parameters and Correlations with Extreme Value Statistics

Advanced Engineering Materials, EarlyView.
Predicting extreme defects in additive manufacturing remains a key challenge limiting its structural reliability. This study proposes a statistical framework that integrates Extreme Value Theory with advanced process indicators to explore defect–process relationships and improve the estimation of critical defect sizes. The approach provides a basis for
Muhammad Muteeb Butt, Varma Kvvssn, Hossein Laieghi, Zia Uddin, Peyman Ansari, E. Kıvanç Sadak, Can Barış Toprak, Hüseyin Kızıl, Enrico Salvati   +8 more
wiley   +1 more source

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

Advanced 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, Tuba Yener, Suayb Cagri Yener, Mourad Keddam, Cuma Bindal   +4 more
wiley   +1 more source

Board Governance Standard: Standards for Executive Oversight, Board Accountability, and Institutional Integrity

This technical brief establishes the GGPA Board Governance Standard the binding constitutional and operational framework governing the composition, powers, duties, procedures, and accountability mechanisms of the GGPA Board of Directors as the supreme governance body of the organization. The Standard is grounded in Ghana's Companies Act 2019 (Act 992),
openaire   +3 more sources

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

Advanced 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, Marcella Gaute Cavalcante Xavier, Abdoul‐Aziz Bogno, Piter Gargarella, José Eduardo Spinelli   +4 more
wiley   +1 more source