Results 91 to 100 of about 57,431 (303)

Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia

open access: yesJurnal Kajian Akuntansi, 2019
This study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013 ...
Yogi Ginanjar   +2 more
doaj   +1 more source

Encyclopedia of 2D β′‐In2Se3 Growth Using Chemical Vapor Deposition: The Effects of Synthesis Parameters Onto Material Quality

open access: yesAdvanced Engineering Materials, EarlyView.
A distinct semi‐confined inner‐tube chemical vapor deposition geometry enables reproducible, large‐area growth of phase‐pure 2D β′‐In2Se3 from InI + Se precursors. Engineering local vapor transport and optimizing precursor delivery and temperature–time conditions yield uniform continuous films.
Dasun P. W. Guruge   +8 more
wiley   +1 more source

The opportunity cost of capital of US buyouts [PDF]

open access: yes
This paper addresses the problem of accurately determining buyout opportunity cost of capital for performance analyses. It draws on a unique and proprietary set of data on 133 United States buyouts between 1984 and 2004.
Gottschalg, Oliver, Groh, Alexander P.
core  

Operating leverage: an underutilized risk management tool [PDF]

open access: yes, 2019
Operating leverage refers to the relation of a firm’s fixed to variable costs. This relation can be used to support specific business strategies, enhance growth opportunities as well as manage systematic risk.
Sabin, Gregory
core  

Enhancing Bubble Removal in Geometry‐Optimized Electrodes

open access: yesAdvanced Engineering Materials, EarlyView.
3D‐printed lattice electrodes outperform stochastic foams in alkaline water electrolysis despite 20%–25% lower surface area. Straight flow channels generate Venturi‐like bubble entrainment, suppressing gas accumulation that renders foam interiors electrochemically inactive.
Florian Wiesner   +5 more
wiley   +1 more source

Assessment of the relationship of costs, sales and profits in the refinery production on the example of LLP «Atyrau Refinery»

open access: yesХабаршысы. Экономика сериясы, 2016
Each organization in order to maximize profits, not only seeks to in- crease production, improve competitiveness and other factors to improve the accounting of expenses for production and sales of products, but also need to organize the reduction of ...
V. L. Nazarova, O. U. Kogut
doaj  

Operating leverage: A critical analysis of the concept and the methods of measurement

open access: yesRevista de Contabilidad: Spanish Accounting Review
Operating leverage is one of the more popular parameters used in management practice and scientific research. However, in the literature, there are many definitions and methods of measurement, which are additionally presented imprecisely in both ...
Tadeusz Dudycz
doaj   +1 more source

Microstructure Reconstruction in Battery Electrodes Using Machine Learning Based on Low‐Voltage Focused Ion Beam–Scanning Electron Microscopy Tomography Images

open access: yesAdvanced Engineering Materials, EarlyView.
Low‐voltage FIB‐SEM tomography combined with a image preprocessing pipeline improves phase contrast and enables reliable machine‐learning segmentation of conductive networks in lithium‐ion battery electrodes. Structural descriptors are extracted from segmented images, done semimanually and automated, and compared.
Lisa Beran   +6 more
wiley   +1 more source

Debt Financing and Financial Flexibility Evidence from Pro-active Leverage Increases [PDF]

open access: yes
Firms that intentionally increase leverage through substantial debt issuances do so primarily as a response to operating needs rather than a desire to make a large equity payout.
David J. Denis, Stephen B. Mckeon
core  

Designing Polymer Nanocomposites for X‐Ray Shielding: Mechanisms, Architectures, and Scalable Processing

open access: yesAdvanced Engineering Materials, EarlyView.
This review highlights advances in lightweight, lead‐free polymer nanocomposites for diagnostic X‐ray shielding. By linking filler chemistry, dispersion, architecture, and photon interaction mechanisms, it establishes structure–performance relationships guiding material design.
Aklilu G. Messele   +2 more
wiley   +1 more source

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