Results 151 to 160 of about 1,340,686 (307)

The impact of audit quality and state ownership on accrual-based earnings management: evidence from Vietnam

open access: yesJournal of International Economics and Management, 2018
This paper examines the impact of audit quality and state ownership on accrual-based earnings management in Vietnamese listed firms. We find that firms which are audited by one of Big Four auditing companies (Deloitte, PricewaterhouseCoopers, Ernst ...
Thu Hang Nguyen   +3 more
doaj  

Synthesis of a Novel Thermoresponsive S53P4 Bioactive Glass Extract–Poloxamer 407 Injectable Hydrogels: Assessment of Biocompatibility and Antimicrobial Properties

open access: yesAdvanced Engineering Materials, EarlyView.
This study investigates innovative thermoreversible hydrogels derived from S53P4 bioactive glass extracts to aid in the healing of infected diabetic foot wounds. These injectable gels, which gel at body temperature, release beneficial ions and remain stable over time.
Marian G. Vargas Guerrero   +9 more
wiley   +1 more source

Interaction between Molten Al‐Killed Mn–B Steel and Carbon‐Bonded MgO Refractories Based on Recyclates

open access: yesAdvanced Engineering Materials, EarlyView.
High‐temperature interactions between low‐sulfur Al‐killed Mn–B steel and MgO–C refractories (0 and 50 wt% recyclates) are studied via finger immersion tests (1600 °C). Surface‐active elements influence infiltration. MgO/CaS layer forms, along with spinel and calcium silicate.
Matheus Roberto Bellé   +5 more
wiley   +1 more source

Enterprise performance, privatization and the role of ownership in Finland [PDF]

open access: yes
In both economically developed and developing countries, privatisation, budget austerity measures and market liberalisations have become key aspects of structural reform programs in the last three decades.
Tatahi, Motasam
core   +1 more source

A Thermodynamic 3D Model for the Simulation of Diffusion‐Controlled Alloying Processes in Heterogeneous Material Structures

open access: yesAdvanced Engineering Materials, EarlyView.
A numerical model resulting from irreversible thermodynamics for describing transport processes is introduced, focusing on thermodynamic activity gradients as the actual driving force for diffusion. Implemented in CUDA C++ and using CalPhaD methods for determining the necessary activity data, the model accurately simulates interdiffusion in aluminum ...
Ulrich Holländer   +3 more
wiley   +1 more source

Investigation of Laser Ablation and Brush Pre‐Treatments for AlCu Cold Roll Bonding in Oxygen‐Free Conditions

open access: yesAdvanced Engineering Materials, EarlyView.
It is shown that laser ablation pretreatment under oxygen‐free conditions enables copper–aluminium bonding at significantly lower deformation degrees and improved properties compared to mechanical brushing. Laser ablation further increases interface contact area and induces favourable residual stress states and microstructural compatibility ...
Khemais Barienti   +11 more
wiley   +1 more source

Bank Ownership and Performance Does Politics Matter? [PDF]

open access: yes
This paper uses a new dataset to reassess the relationship between bank ownership and bank performance, providing separate estimations for developing and industrial countries.
Micco, Alejandro   +2 more
core  

A Numerical–Experimental Approach for Multi‐Matrix Fiber‐Reinforced Plastics Characterization Using Finite Element Model Updating

open access: yesAdvanced Engineering Materials, EarlyView.
A numerical–experimental framework is developed for characterizing multi‐matrix fiber‐reinforced polymers (MM‐FRPs) combining epoxy and polyurethane matrices. Harmonic bending tests are integrated with finite element model updating (FEMU) to simultaneously identify elastic and viscoelastic material parameters.
Rodrigo M. Dartora   +4 more
wiley   +1 more source

Application of Raman and Photoluminescence Spectroscopy to MgO‐C Refractories

open access: yesAdvanced Engineering Materials, EarlyView.
Visible to near infrared luminescence of MgO is studied on MgO‐C bricks and nominally pure MgO powder, with focus on two similar sharp high‐intensity signals, at 699 and 871 nm, each surrounded by symmetrical sidebands. The nature of these sidebands is investigated by temperature‐dependent spectroscopic measurements, confirming phonon involvement by ...
Julia Richter   +5 more
wiley   +1 more source

The Effect of Household Appliances on Female Labor Force Participation: Evidence from Micro Data [PDF]

open access: yes
In this paper we estimate the effect of household appliance ownership on the labor force participation rate of married women using micro-level data from the 1960 and 1970 U.S. Censuses.
Alexis León   +2 more
core  

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