Results 151 to 160 of about 11,111 (310)

Internal Auditors as Change Agents

, 2015
The study focuses on the empowerment of internal auditors as change agents through a qualitative investigation of the actions and the benefits. The study summarises the issues encountered in the incumbent IA profession and reviews systematically the ...
Tian, Tian
core  

Productivity‐Driven Optimization of Laser Powder Bed Fusion Parameters for IN718 Superalloy: Process Control, Microstructure, and Mechanical Properties

Advanced Engineering Materials, EarlyView.
This study demonstrates how optimizing laser power, scanning speed, and hatching distance in laser powder bed fusion can boost the productivity of Inconel 718 manufacturing by up to 29% while maintaining mechanical integrity. The work delivers a validated process window and cost–time analysis, offering industry‐ready guidelines for efficient additive ...
Amir Behjat, Guido Barale, John Stavridis, Ehsan Norouzi, Jin‐Yoo Suh, Dong‐Ik Kim, Luca Iuliano, Abdollah Saboori   +7 more
wiley   +1 more source

Towards Defect Phase Diagrams: From Research Data Management to Automated Workflows

Advanced Engineering Materials, EarlyView.
A research data management infrastructure is presented for the systematic integration of heterogeneous experimental and simulation data required for defect phase diagrams. The approach combines openBIS with a companion application for large‐object storage, automated metadata extraction, provenance tracking and federated data access, thereby supporting ...
Khalil Rejiba, Sang‐Hyeok Lee, Christina Gasper, Martina Freund, Sandra Korte‐Kerzel, Ulrich Kerzel   +5 more
wiley   +1 more source

Politically Connected, Internal Governance Mechanisms and Audit Fees in Malaysia

Asian Journal of Accounting Perspectives, 2017
This research is conducted in the Malaysian corporate setting with the presence of favoured companies or politically connected companies (PCON). PCON companies are perceived by the market and external auditors to be riskier than non-politically connected
I. K. Norziaton, S. Susela Devi, Chan Wai Meng   +2 more
doaj  

INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES – ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES [PDF]

In the risk assessment process, financial auditors often rely on internalauditors when establishing the control risk level. Therefore, adequate internal auditfunction, as part of a solid corporate governance is a factor of lowering control risk,when ...
Tatiana Danescu, Ovidiu Spatacean
core  

Rafting of Ni‐Based Superalloys Under Multiaxial Load as Understood by Phase‐Field Simulations and Critical Experiments

Advanced Engineering Materials, EarlyView.
Phase‐field simulations coupled with dislocation‐density‐based crystal plasticity modeling reproduce γ′ rafting behavior in single‐crystal Ni‐based superalloys under varied loading conditions. The model captures both macroscopic creep and microscopic morphology evolution, with results matching high‐temperature creep experiments.
Micheal Younan, David Bürger, Gunther Eggeler, Oleg Shchyglo, Ingo Steinbach, Muhammad Adil Ali   +5 more
wiley   +1 more source

Karl Popper and the Mechanisms of Hydrogen Embrittlement

Advanced Engineering Materials, EarlyView.
Representation of the beginning of loss of ductility rather than embrittlement. Small concentrations of hydrogen in a diffusible form within iron are well‐established to harm the mechanical integrity of steels. There are theories that attempt to explain the pernicious role of hydrogen.
H. K. D. H. Bhadeshia
wiley   +1 more source

The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]

PLoS One
Luo S, Yu D, Jin S.
europepmc   +1 more source

Recycling of NiTi Shape Memory Alloys: Fundamental and Technological Aspects of a Vacuum Induction Melting Processing Route

Advanced Engineering Materials, EarlyView.
The present study investigates recycling of NiTi shape memory alloys via vacuum induction melting. An ingot was synthesized from elemental Ni and Ti and subjected to three subsequent remelting cycles. Remelting increases process durations and impurity levels and adversely affects microstructures and functional properties.
Sakia Sophia Noorzayee, Son Tung Mai, Sarath Menon, Braulio Gadiel Sánchez Ortega, Ralf Drautz, Alexander Kauffmann, Gunther Eggeler, Jan Frenzel   +7 more
wiley   +1 more source

Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]

Front Artif Intell
Johri A, Sayal A, Chong KM, Khoja M, N C, Jha J, Tyagi N.   +6 more
europepmc   +1 more source