Results 151 to 160 of about 1,303,766 (318)

The credit risk-contingency system of an Asian development bank [PDF]

open access: yes
This article offers a new method for the evaluation of financial institutions, one that combines socioeconomic survey data with appropriate accounting standards.
Jacob Yaron, Robert M. Townsend
core  

Pengaruh Efektifitas Penerapan Sipkd, Kompetensi Sumber Daya Manusia, Pengetahuan Tentang Manajemen Keuangan, Penerapan Spip, Dan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah (Studi Empiris Pada Dinas Skpd Dan Badan-Badan Kabupaten Karangayar) [PDF]

open access: yes, 2018
This research has the purpose of analyzing the Effectiveness Effectiveness of Implementation of Regional Financial Management Information System (Sipkd), Human Resource Competence, Knowledge of Financial Management, Implementation of Government ...
, Dr. Triyono, SE, M.Si   +1 more
core  

The Impact of High‐Productivity Processing on the Fatigue Failure of an Additive Manufactured Superalloy HAYNES 282

open access: yesAdvanced Engineering Materials, EarlyView.
The low cycle fatigue life of additive manufactured HAYNES® 282® superalloy was investigated for conventional and high‐productivity processing: samples of the former lasted 1400–1700 cycles, while samples of the latter failed at ~ 1200 cycles, at 760 °C and 1% strain.
Abdul Shaafi Shaikh   +3 more
wiley   +1 more source

Laser Powder Bed Fusion of Copper–Tungsten Composites for Heat Sink Applications in High‐Power Electronics

open access: yesAdvanced Engineering Materials, EarlyView.
This article demonstrates the successful qualification of a copper–tungsten composite for laser powder bed fusion. The resulting components exhibited high density, high thermal conductivity, and reduced thermal expansion. Heat sinks with complex geometries were successfully manufactured, clearly showcasing the material's potential for additive ...
Simon Rauh   +6 more
wiley   +1 more source

Tax Overpayments, Tax Evasion, and Book-Tax Differences [PDF]

open access: yes
A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1 ...
Laszlo Goerke
core  

A Workflow to Accelerate Microstructure‐Sensitive Fatigue Life Predictions

open access: yesAdvanced Engineering Materials, EarlyView.
This study introduces a workflow to accelerate predictions of microstructure‐sensitive fatigue life. Results from frameworks with varying levels of simplification are benchmarked against published reference results. The analysis reveals a trade‐off between accuracy and model complexity, offering researchers a practical guide for selecting the optimal ...
Luca Loiodice   +2 more
wiley   +1 more source

Memaknai Penyusunan dan Pelaporan Akuntansi pada Rumah Sakit Blu (Studi Kasus Rsup Dr. Mohammad Hoesin Palembang) [PDF]

open access: yes, 2015
The arrangement and accounting reporting becomes an important component in a governance institution to assess the performance in a financial management which apply PSB (Public Service Board) accounting reporting is governed by laws and regulations in the
Adhitama, F. (Fardinant)
core  

Multimodal Mechanical Testing of Additively Manufactured Ti6Al4V Lattice Structures: Compression, Bending, and Fatigue

open access: yesAdvanced Engineering Materials, EarlyView.
In this experimental study, the mechanical properties of additively manufactured Ti‐6Al‐4V lattice structures of different geometries are characterized using compression, four point bending and fatigue testing. While TPMS designs show superior fatigue resistance, SplitP and Honeycomb lattice structures combine high stiffness and strength. The resulting
Klaus Burkart   +3 more
wiley   +1 more source

Interaction between Molten Al‐Killed Mn–B Steel and Carbon‐Bonded MgO Refractories Based on Recyclates

open access: yesAdvanced Engineering Materials, EarlyView.
High‐temperature interactions between low‐sulfur Al‐killed Mn–B steel and MgO–C refractories (0 and 50 wt% recyclates) are studied via finger immersion tests (1600 °C). Surface‐active elements influence infiltration. MgO/CaS layer forms, along with spinel and calcium silicate.
Matheus Roberto Bellé   +5 more
wiley   +1 more source

"The Case Against Intergenerational Accounting: The Accounting Campaign Against Social Security and Medicare" [PDF]

open access: yes
The Federal Accounting Standards Advisory Board (FASAB) has proposed subjecting the entire federal budget to "intergenerational accounting"--which purports to calculate the debt burden our generation will leave for future generations--and is soliciting ...
James K. Galbraith   +2 more
core  

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