Results 321 to 330 of about 22,598,976 (383)

Scalable Fabrication of Height‐Variable Microstructures with a Revised Wetting Model

Advanced Engineering Materials, EarlyView.
Height‐variable microstructures are fabricated using a scalable CO2 laser machining approach, enabling precise control of wettability through structural gradients. Classical wetting models fail to capture height‐induced effects, necessitating a revised theoretical framework.
Prabuddha De Saram, Nam‐Trung Nguyen, Navid Kashaninejad   +2 more
wiley   +1 more source

Tribology of ZrC Coatings and Spherical Tips Acquired with Extraordinarily Stiff, Metal Atomic Force Microscopy Probes

Advanced Engineering Materials, EarlyView.
In this research, ZrC coatings are evaluated against various counterprobes at the microscale using novel super‐stiff atomic force microscopy cantilevers. The chemical composition of the coating is shown to be an important factor influencing coating hardness and Young's modulus, while surface roughness, counterprobe hardness, and surface energy are the ...
Piotr Jenczyk, Marcin Michałowski, Bogdan Warcholiński, Michał Milczarek, Adam Gilewicz   +4 more
wiley   +1 more source

The Nonlinear Visco‐Hyperelastic Damage Mechanics of Individual Electrospun Polycaprolactone Fibers: Experiments and Modeling

Advanced Engineering Materials, EarlyView.
This study investigates the complex mechanics of individual electrospun polycaprolactone fibers under small and large strains. Combining experiments with a visco‐hyperelastic damage model, this work reveals and quantifies these fibers’ nonlinear behavior, including strain‐stiffening, viscoelasticity, and damage.
Sascha L. Granhold, Alberto Madariaga, Matthew J. Lohr, Sarah Jones, Andrew J. Robinson, Elizabeth Cosgriff‐Hernandez, Emma Lejeune, Berkin Dortdivanlioglu, Manuel K. Rausch   +8 more
wiley   +1 more source

The Effect of Elastic–Plastic Mismatch and Interface Proximity on the Fracture Toughness of Ti‐TiN Thin Films

Advanced Engineering Materials, EarlyView.
Multilayering of TiN film with metallic Ti film is adopted to enhance the fracture resistance of TiN thin films. Plastic dissipation within Ti with process zone size of ≈250 nm, along with elastic–plastic mismatch driven changes to crack driving force enhances the crack growth resistance by ten times, enabling physics informed design of optimized ...
Nidhin George Mathews, Aloshious Lambai, Marcus Hans, Jochen M. Schneider, Gaurav Mohanty, Balila Nagamani Jaya   +5 more
wiley   +1 more source

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The Effect of Internal Control on Employee Performance of Small and Medium-Sized Enterprises in Jordan: The Role of Accounting Information System

, 2021
This study explores the role of the Accounting Information System (AIS) in mediating the relationship between internal control and the performance of employees. This study examines whether internal control would influence the performance of employees and
Q. Alawaqleh
semanticscholar   +1 more source

The Linear and Non-Linear Effects of Internal Control and Its Five Components on Corporate Innovation: Evidence from Chinese Firms Using the COSO Framework

, 2020
This study examines the impact of internal control and its five components on corporate innovation using the Committee of Sponsoring Organizations (COSO) framework with a sample of Chinese firms.
Kam C. Chan, Yining Chen, Baohua Liu
semanticscholar   +1 more source

An audit of internal control over financial reporting that is integrated with an audit of financial statements

Wiley Practitioner's Guide to GAAS 2020, 2020
This letter provides the U.S. Government Accountability Office’s (GAO) comments on the Auditing Standards Board’s (ASB) proposed Statement on Auditing Standards (SAS), entitled An Audit of Internal Control Over Financial Reporting That Is Integrated With
Sherry Hazel
semanticscholar   +1 more source

CEO Financial Background and Internal Control Weaknesses

, 2020
Research question/issue. The existing literature documents that the functional expertise of Chief Executive Officers (CEOs) in finance reduces poor performance risk, improves financial reporting quality, and mitigates audit risk.
Javad Oradi, K. Asiaei, Z. Rezaee
semanticscholar   +1 more source

The impact of internal control, external assurance, and integrated reports on market value

, 2020
It is generally assumed that the credibility of a firm's disclosure is enhanced when there is an independent review. This is the basis for the requirement that an independent audit firm attest to the veracity of financial statements.
Graham Gal, Orhan Akisik
semanticscholar   +1 more source