Results 141 to 150 of about 11,111 (310)

Sourcing of Internal Auditing: An Empirical Study

open access: yes
In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure.
Kruis, A.M.   +2 more
core  

Sampling: a guide for internal auditors

open access: yes, 2004
While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and
Apostolou, Barbara
core  

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

open access: yesAdvanced 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   +4 more
wiley   +1 more source

Auditing the auditors: oversight or overkill? [PDF]

open access: yes
A growing number of high-profile companies have had to restate their earnings at substantially lower levels to correct the prior use of "aggressive" and even fraudulent accounting practices.
Robert R. Moore, Jeffery W. Gunther
core  

A Compact Spin‐Coated Graphene UWB Antenna for Breast Tumor Detection

open access: yesAdvanced Engineering Materials, EarlyView.
A compact, spin‐coated graphene ultra‐wideband patch antenna designed for breast tumor detection, capable of distinguishing between malignant and benign tumors. This innovative antenna can serve as an effective initial screening tool, particularly in resource‐limited settings such as rural areas, where access to advanced medical equipment like MRI and ...
Raja Rashidul Hasan   +9 more
wiley   +1 more source

Zein‐Based Adhesives: Sustainable Extraction and Application in Bioadhesive Technologies

open access: yesAdvanced Engineering Materials, EarlyView.
Zein is extracted from corn gluten meal using a simple and scalable process with high yield (~90%). The resulting protein is applied in bioadhesives modified with Ca2+ and Fe3+ ions, exhibiting substrate‐dependent adhesion. The findings demonstrate competitive bonding performance and highlight the role of ionic interactions in tuning adhesion ...
Paula Bertolino Sanvezzo   +3 more
wiley   +1 more source

Variable Stiffness Flexure Structures Enabled by Phase‐Change Gallium and Adhesive Interfacial Locking for Soft Robotic Applications

open access: yesAdvanced Engineering Materials, EarlyView.
A flexure‐based variable stiffness structure is developed by integrating phase‐change modulation and adhesive interfacial locking of gallium. The design enables a wide stiffness variability, transitioning from soft, flexible behavior to rigid, load‐supporting performance.
Sungjin Kim   +2 more
wiley   +1 more source

Enhancing Strength and Electrical Conductivity in Al–Zr–Sc Conductor Alloys Through Sn and Sr Microalloying and Two‐Step Aging Treatment

open access: yesAdvanced Engineering Materials, EarlyView.
Trace additions of Sn and Sr combined with a two‐step aging treatment are shown to enhance the microstructure and performance of Al–Zr–Sc conductor alloys. Strength and electrical conductivity increase concurrently through accelerated precipitation of fine Al3(Sc, Zr) precipitates and improved dislocation resistance, offering a cost‐effective pathway ...
Quan Shao   +3 more
wiley   +1 more source

Air‐Pressure–Actuated Vibroacoustic Metamaterial With Tunable Bandgap: Design, Modeling, and Characterization

open access: yesAdvanced Engineering Materials, EarlyView.
This article presents the design, modeling, and characterization of air‐pressure–actuated programmable vibroacoustic metamaterials (PVAMM). The study focuses on leveraging air pressure to dynamically tune resonance frequencies for effective noise attenuation.
William Kaal   +2 more
wiley   +1 more source

Powder Optimization Strategies for Binder Jetting Printing of BaTiO3 and Ba0,6Sr0,4TiO3 Ceramics

open access: yesAdvanced Engineering Materials, EarlyView.
Powder optimization is investigated to enable binder jetting of BaTiO3 and Ba0.6Sr0.4TiO3 ferroelectric ceramics. The antagonistic relationship between flowability and binder compatibility is addressed through binder impregnation of granulated powders and fumed silica addition to fine powders.
Fanny Pruvost   +4 more
wiley   +1 more source

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