Results 141 to 150 of about 1,303,766 (318)

The New FASB & IASB Revenue Recognition Standards; Implementation and Effects [PDF]

open access: yes, 2016
In recent years there has been a growing recognition in the accounting profession that given the speed and scope of economic globalization, the need for comparability and transparency has never been more important. Accountants and financial professionals
Harmon, Frederick, Ntseh, Desmond
core  

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

open access: yesAdvanced 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   +8 more
wiley   +1 more source

Analisis Implementasi Kebijakan Akuntansi Pendapatan Pada Pemerintah Kota Malang

open access: yesVok@Sindo: Jurnal Ilmu-Ilmu Terapan dan Hasil Karya Nyata, 2018
This study aims to analyze the implementation of income accrual-based accounting policies in Malang City Government. This research is a qualitative research by using descriptive approach.
San rudiyanto, Mirza Dyah Ariyanti
doaj  

Evaluation of the Potential of Laser Shock Peening Compared with Cold Expansion for Improving Fatigue Resistance of Riveted Lap Joints of Aerospace Grade 7175 Al Alloy

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates laser shock peening for enhancing fatigue performance of riveted aerospace aluminum joints. A comparative approach with cold expansion combines fatigue testing and synchrotron X‐ray methods. Integrating mechanical testing with residual stress and strain characterization provides insights into how different treatments affect the ...
Ogün Baris Tapar   +6 more
wiley   +1 more source

Evaluasi Penerapan Prinsip Akuntansi Substansi Mengungguli Bentuk Formal Pada Standar Akuntansi Pemerintah Oleh Bpk Perwakilan Provinsi Sulawesi Utara Terhadap Pemeriksaan Laporan Keuangan Pemerintah Daerah [PDF]

open access: yes, 2015
This study used a qualitative method of ethnography aimed Evaluation Accounting Principles Substance Over Form Formal perform On Government Accounting Standards By BPK Representative Province of North Sulawesi on Auditing of Local Government Finance ...
Kalangi, L. (Lintje)   +2 more
core  

Is Young's Modulus a Critical Coating Property Determining Fouling‐Release Performance of Marine Coatings?

open access: yesAdvanced Engineering Materials, EarlyView.
The release of foulers from protective marine coatings is determined by several interrelated material properties, including the strength of Young's modulus, the flexibility of chain segments, the surface free energy, and the magnitude of hydrodynamic stress.
Johann C. Schaal   +2 more
wiley   +1 more source

Innovating Aircraft Repair Processes: The Role of Digitalization in Sustainability

open access: yesAdvanced Engineering Materials, EarlyView.
This research explores how digitalization—by storing detailed non‐destructive testing data in structured DICONDE databases and creating a standard data model of the component—innovates aviation maintenance and repair processes. Coupled with a developed state‐based simulation model, it enables data‐driven, sustainable repair strategies that reduce waste,
Johanna Aigner   +3 more
wiley   +1 more source

Facing the Challenge of Retiree Health Care: Liabilities and Responses of State and Local Governments — A conference summary [PDF]

open access: yes, 2008
[Excerpt] Beginning in fiscal year 2008, many state and local governments will begin reporting the costs of paying for nonpension retiree benefits on their financial statements in response to new accounting standards issued by the Governmental Accounting
Mattoon, Richard A
core   +1 more source

Harnessing Fungal Biowelding for Constructing Mycelium‐Engineered Materials

open access: yesAdvanced Engineering Materials, EarlyView.
Mycelium‐bound composites (MBCs) offer low‐carbon alternatives for construction, yet interfacial bonding remains a critical challenge. This review examines fungal biowelding as a biocompatible adhesive, elucidating mycelium‐mediated interfacial mechanisms and their role in material assembly. Strategies to optimize biowelding are discussed, highlighting
Xue Brenda Bai   +2 more
wiley   +1 more source

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