Results 161 to 170 of about 1,303,766 (318)

Piezoresistive Monitoring of Carbon Nanomaterial‐Reinforced Epoxy Composites Under Cyclic and Fatigue Loading: A Review

open access: yesAdvanced Engineering Materials, EarlyView.
Carbon nanomaterial‐reinforced epoxy composites exhibit pronounced piezoresistive behavior, enabling intrinsic damage sensing under cyclic and fatigue loading. This review critically compares carbon nanotube and graphene systems, correlating filler content, percolation threshold, and gauge factor with sensing stability and damage evolution.
J. M. Parente   +3 more
wiley   +1 more source

Implementation of Strategic Management in Improving Public Sector Organizational Performance

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the roles of strategic management, management accounting, and Government Accounting Standards (SAP) in enhancing the performance of public sector organizations in Indonesia. The research employs a literature review approach by
Asri Usman   +4 more
doaj   +1 more source

Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintahan, Sistem Pengendalian Intern dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Persepsi Aparatur Organisasi Perangkat Daerah Kabupaten Karanganyar) [PDF]

open access: yes, 2018
The aims of the research is to analyzed the impact of human resources competences,the application of government accounting standards, the internal control systems, and the top management support toward the quality of the financial statement of local ...
, Drs. Wahyono, MA, Ak, Wahyuni, Tri
core  

Electrical Conductivities of Conductors, Semiconductors, and Their Mixtures at Elevated Temperatures

open access: yesAdvanced Engineering Materials, EarlyView.
This article presents a comprehensive review of temperature‐dependent electrical conductivity data for multiple material classes at elevated temperatures, highlighting a persistent conductivity gap between metals and semiconductors in the range of 102$\left(10\right)^{2}$– 107$\left(10\right)^{7}$ S/m. Metal–ceramic irregular metamaterials are proposed
Valentina Torres Nieto, Marcia A. Cooper
wiley   +1 more source

ASSESSING FINANCIAL HEALTH OF LOCAL GOVERNMENTS: GOING BEYOND ACCOUNTING STANDARDS

open access: yes, 2014
Context. The issue of fiscal sustainability has affected not only central governments but also – and in some instances with more severe impacts – local governments (LGs) especially in contexts with high autonomy. This has exacerbated, at both the operational and scientific level, the issue of having effective measurement systems and assessment ...
Du Boys, Céline   +2 more
openaire   +2 more sources

International Accounting Standards Harmonisation: the Case of Iran Privatisation [PDF]

open access: yes, 2005
Accounting standards harmonisation literature shows that from the beginning of the twenty first century IASs and IFRSs are receiving increasing attention from professional accounting bodies and stock market authorities of developed and developing ...
Roudaki, J. (Jamal)
core  

Influence of an Oxygen‐Free Atmosphere on Diamond‐Single‐Grain Scratching of Ti–6Al–4V

open access: yesAdvanced Engineering Materials, EarlyView.
Single‐grain scratching of Ti–6Al–4V is investigated under controlled, oxygen‐free, and ambient atmospheres using a novel experimental setup with in situ high‐speed imaging. The approach enables direct observation of chip formation and adhesion under suppressed oxidation.
Berend Denkena   +2 more
wiley   +1 more source

Digitization of Accounting and IPSAS Standards: The Key to Transparency and Accountability in the Algerian Public Sector

open access: yesAkofena
: Algeria, like many other nations, faces substantial challenges in enhancing the efficiency and transparency of its public sector accounting system. Although global technological advancements and the adoption of accounting digitization are widespread ...
Mohammed Reda BENDOUKHA & Kalloum BOUFELDJA
doaj   +1 more source

Improving Financial Report Quality Through Good Governance and Government Accounting Standards in Berau Regency

open access: yesInternational Journal of Economics and Management Research
This research explored the influence of Good Governance and Government Accounting Standards on the quality of financial reports Management Agency and Regional Assets of Berau Regency. Primary data were collected through questionnaires distributed to 60 respondents who were employees of the BPKAD of Berau Regency and used as research samples.
null Siti Munawaroh   +3 more
openaire   +1 more source

Pengaruh Penerapan Standar Akuntansi Pemerintah (Sap), Pengetahuan Pengelola dan Ketersediaan Sarana Prasarana terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada Skpd di Kabupaten Kuantan Singingi) [PDF]

open access: yes, 2015
This study aimed to test the effect of the application of accounting standards related to the government, the management of knowledge and the availability of infrastructure to the quality of the financial statements in the local government district ...
Anggraini, L. (Lila)   +2 more
core  

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