Results 41 to 50 of about 2,420 (182)
Wind Energy, Volume 29, Issue 8, August 2026.ABSTRACT This study investigates the contact stress and rating life of a three‐row pitch bearing for wind turbines, considering the effects of roller crowning. All crowning profiles were logarithmic, and a total of six profiles were examined based on the Romax, ISO 16281, and Fujiwara equations.
SeHan Son +8 more
wiley +1 more source
The asset-backing risk of stablecoin trading: The case of Tether
Economics and Business ReviewThis article aims to analyse the asset-backing risk of stablecoins, focusing on international accounting standards, classification criteria, and auditing standards and using Tether as a case study. It examines Tether’s issuance, backing, controls, ratios,
Fernández Francisco Javier Jorcano +2 more
doaj +1 more source
Use of conversion factors for the setting of MRLs of prothioconazole
EFSA Journal, Volume 24, Issue 7, July 2026.Abstract In accordance with Article 6 of Regulation (EC) No 396/2005, the applicant Bayer AG Crop Science Division submitted a request to the competent national authority in France to use conversion factors for the setting of maximum residue levels (MRLs) for prothioconazole.
European Food Safety Authority (EFSA) +18 more
wiley +1 more source
Applied Sciences, 2020 The importance of a reliable blade root connection has grown due to the higher-gravity-induced edgewise loads on the blade root that resulted from the recent increased size and weight of a wind turbine rotor blade.
Kwangtae Ha
doaj +1 more source
Journal of Geophysical Research: Machine Learning and Computation, Volume 3, Issue 3, June 2026.Abstract In recent decades, tropical cyclone (TC) track forecasting has improved significantly. However, prediction of TC genesis (TCG) remains challenging. Accurate prediction of TCG is critical for disaster prevention and mitigation. This study develops an interpretable deep learning model that integrates 3D‐residual blocks with gated recurrent units
Kaiji Liu +7 more
wiley +1 more source
Business Systems ResearchThe internal audit function is a strategic infrastructural function of a company, organisation, or institution. Its digital transformation process must align with the organisation-wide digital business transformation process.
Halar Petra
doaj +1 more source
Accounting Perspectives, Volume 25, Issue 2, Page 289-311, June 2026.ABSTRACT Artificial intelligence (AI) tools are used to assist auditors in analyzing large amounts of data, automating audit tasks, and identifying risks and opportunities. AI can help improve the efficiency and accuracy of the auditing process as well as create value for both audit firms and their clients.
Nicolas Epelbaum +1 more
wiley +1 more source
Auditors’ Perceptions of KAMs in an Emerging Market: Evidence from Kosovo
Studia Ekonomiczne i RegionalneThis article assesses whether ISA 701 Key Audit Matters (KAMs) are perceived to improve (i) audit-outcome quality and (ii) audit-process efficiency in Kosovo. It also examines how auditor experience, firm size, and workload shape these perceptions.
Ujkani Sead, Hoti Arber
doaj +1 more source
Mandatory audit rotation and audit market concentration—evidence from Poland
Economics and Business Review, 2019 The new audit regulation came into force in Poland in 2017 and imposed mandatory audit rotation. The new regulation aims to strengthen the auditor’s independence but it might also affect concentration on the audit market.
Indyk Magdalena
doaj +1 more source
Teshugang, 2019 W2Mo9Cr4VCo8 (AISI M42) super-hard high-speed steel wires (Φ5.2 mm,Φ4.96 mm) are treated by intermediate annealing, furnace-cooling annealing and phase-transformation annealing, and the effect of different microstructure factors on work hardening and ...
周雪峰, 郑志霞, 李文滔
doaj