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
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]
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
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Electrical Conductivities of Conductors, Semiconductors, and Their Mixtures at Elevated Temperatures
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
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]
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)
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Influence of an Oxygen‐Free Atmosphere on Diamond‐Single‐Grain Scratching of Ti–6Al–4V
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
: 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
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]
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
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