Results 41 to 50 of about 1,691 (252)

The Power of Tax Authority and Tax Compliance: Does Tax Literacy Matter?

Jurnal Dinamika Akuntansi
Purpose: Our research aims to prove the influence of tax authority power (coercive and legitimate), tax morality, perception of fairness, and religiosity on tax compliance.
Indah Anisykurlillah, Junjung Sugiyat, Hasan Mukhibad   +2 more
doaj   +1 more source

Phase Field Failure Modeling: Brittle‐Ductile Dual‐Phase Microstructures under Compressive Loading

Advanced Engineering Materials, EarlyView.
The approach by Amor and the approach by Miehe and Zhang for asymmetric damage behavior in the phase field method for fracture are compared regarding their fitness for microcrack‐based failure modeling. The comparison is performed for the case of a dual‐phase microstructure with a brittle and a ductile constituent.
Jakob Huber, Jan Torgersen, Ewald Werner
wiley   +1 more source

Enhancing Zakat Compliance: Introducing The Slippery Slope Framework

AZKA International Journal of Zakat & Social Finance
This study introduces the Slippery Slope Framework for enhancing zakat compliance, addressing the issue of voluntary adherence due to insufficient and non-comprehensive existing legislation. This lack of stringent and holistic legal measures has resulted in some of the Muslim community neglecting their zakat obligations.
null Mohd Suffian Mohamed Esa, Hairunnizam Wahid, Salmy Edawati Yaacob, null Nik Airin Aqmar Nik Azhar   +3 more
openaire   +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

Microstructure Evolution of a VMnFeCoNi High‐Entropy Alloy After Synthesis, Swaging, and Annealing

Advanced Engineering Materials, EarlyView.
The synthesis and processing (rotary swaging and annealing) of the novel VMnFeCoNi alloy is investigated, alongside the estimation of the grain size effect on hardness. Analysis of a wide grain size range of recrystallized microstructures (12–210 µm) reveals a low annealing twin density.
Aditya Srinivasan Tirunilai, Zeki Ayrildi, Buse Şen, Maik Rajkowski, Mathias Redondo Garcia, Markus Stricker, Guillaume Laplanche   +6 more
wiley   +1 more source

Building Public Trust Through Whistleblowing And Tax Law Enforcement: A Slippery Slope Framework Perspective

Jurnal Trias Politika
Tax compliance remains a persistent issue in Indonesia, especially at the regional level, where actual tax revenues still fall short of their potential. Despite tax revenue’s vital role in national development, many taxpayers do not file returns or fully
Yuni Khoirotul Abdiyah, Heru Tjaraka
doaj   +1 more source

Fatigue Crack Initiation and Growth in Nanocrystalline Ni at Multiple Length‐Scales

Advanced Engineering Materials, EarlyView.
Overview of miniaturized in situ SEM fatigue setup and resultant fatigue crack growth data for nanocrystalline Ni. The presented study focuses on the analysis of fatigue crack growth rate (FCGR) in focused ion beam‐notched microcantilevers prepared from nanocrystalline (NC) Ni as a model material.
Igor Moravcik, Alexander Jelinek, Markus Alfreider, Jutta Luksch, Anton Hohenwarter, Florian Schaefer, Christian Motz, Daniel Kiener   +7 more
wiley   +1 more source

Exemple historique et argumentation : autour de la reconnaissance du massacre du 17 octobre 1961

Argumentation et Analyse du Discours, 2016
This paper analyzes a corpus of readers’ comments published in newspapers’ talkbacks. The corpus involves the readers’ responses to the October 17th 2012 press release in which President Hollande acknowledged the massacre of Algerian demonstrators that ...
Paola Paissa
doaj   +1 more source

Influence of Test Temperature and Test Frequency on Fatigue Life of Aluminum Alloy EN AW‐2618A

Advanced Engineering Materials, EarlyView.
The influence of test temperature and test frequency on the fatigue life of EN AW‐2618A is investigated. High‐cycle fatigue tests are performed at different test temperatures and frequencies on the 1000 h/230°C overaged state. Both test parameters reduce fatigue life due to time‐dependent damage mechanisms.
Ying Han, Julian M. Rosalie, Jan Radners, Mauro Madia, Philipp von Hartrott, Birgit Skrotzki   +5 more
wiley   +1 more source

High‐Temperature Nanoindentation of Metals: Assessing Thermal Drift, Frame Compliance, and Chemical Composition Effects on the Reported Mechanical Properties

Advanced Engineering Materials, EarlyView.
Do not let thermal drift and instrument artifacts deceive high‐temperature nanoindentation results. We compare classical Oliver–Pharr and automatic image recognition analyses across steels and a Ni alloy to quantify these effects. Accounting for artifacts reveals systematic softening with temperature, while Cr and Ni additions boost resistance ...
Velislava Yonkova, Steffen Brinckmann, Ruth Schwaiger   +2 more
wiley   +1 more source