Results 71 to 80 of about 1,481,239 (311)

Implementation review of GRAP 109 disclosure in South African metropolitan municipalities

Africa’s Public Service Delivery & Performance Review
Background: Generally Recognised Accounting Practice (GRAP) 109 Standard on accounting by principals and agents became effective in the 2019 fiscal year.
Gundo Masindi, Beatah Sibanda
doaj   +1 more source

Coexisting Rashba/Dresselhaus Spin Splitting in Solution‐Processed Bournonite Films Using Circular Photogalvanic Effect

Advanced Functional Materials, EarlyView.
Circular photogalvanic effect measurements and first‐principles calculations reveal spin‐splitting states in solution‐processed bournonite films (CuPbSbS3) due to structural and bulk inversion asymmetry. The results provide experimental confirmation of coexisting Rashba and Dresselhaus spin‐splitting states in this non‐centrosymmetric chalcogenide ...
Aeron McConnell, Sasa Wang, Andrew Grieder, Yuan Ping, David B. Mitzi, Dali Sun   +5 more
wiley   +1 more source

Selective Separation of the Rare Earth Elements Dysprosium and Neodymium via Tailoring Nanocellulose Chemical Structure

Advanced Functional Materials, EarlyView.
Dicarboxylate‐modified anionic hairy cellulose nanocrystals exhibit a high selectivity for dysprosium(III) over neodymium(III). This selectivity arises from disordered dicarboxylate cellulose “hairs” that enable cooperative ionic coordination, hydrogen bonding, and strain‐induced conformational shrinkage.
Roya Koshani, Shang‐Lin Yeh, Karuna Anna Sajeevan, Mica L. Pitcher, Dawson Alexander, Ratul Chowdhury, Amir Sheikhi   +6 more
wiley   +1 more source

MODERN ASPECTS AND LEGAL SUPPORT OF THE ORGANIZATION OF ACCOUNTING AND TAXATION OF THE SUPPLY PROCESS OF ENTERPRISES OF UKRAINE

Економіка та суспільство
The supply process is an important component of the economic work of an enterprise. Therefore, properly organized purchases of material assets are an important condition for its normal functioning and the fulfillment of planned tasks.
Наталія Костишин, Тетяна Яковець   +1 more
doaj   +1 more source

The ethics of creative accounting: Some Spanish evidence [PDF]

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer.
Ester Oliveras, John Blake, Oriol Amat
core  

Tissue Engineered Human Elastic Cartilage From Primary Auricular Chondrocytes for Ear Reconstruction

Advanced Functional Materials, EarlyView.
Despite over three decades of research, no tissue‐engineered solution for auricular reconstruction in microtia patients has reached clinical translation. The key challenge lies in generating functional elastic cartilage ex vivo. Here, we integrate synergistic cell‐biomaterial strategies to engineer auricular grafts with mechanical and histological ...
Philipp Fisch, Sandra Kessler, Simone Ponta, Anna Puiggalí‐Jou, Guoliang Lyu, Killian Flégeau, Anastasiya Martyts, Florian Roth, David Fercher, Filippo M. Rijli, Daniel Simmen, Eva Novoa Olivares, Thomas Linder, Marcy Zenobi‐Wong   +13 more
wiley   +1 more source

Formation of accounting policy tourism companies

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
In the article the process of formation of accounting policy, which includes a set of principles, methods and procedures for monitoring, grouping and summarizing financial and economic facts of the enterprise.
V.M. Zhuk
doaj  

The Relation Between the Cyclically Adjusted Budget Balance and the Growth Accounting Method of Deriving Net Fiscal Effort [PDF]

This paper deals with the growth accounting method used to derive “net fiscal effort”. Net fiscal effort can then provide a clue about whether fiscal policy is expansionary or not, and, together with data on economic performance, can answer the question ...
Jan Zápal
core  

Smart Catheters for Diagnosis, Monitoring, and Therapy

Advanced Healthcare Materials, EarlyView.
This study presents a comprehensive review of smart catheters, an emerging class of medical devices that integrate embedded sensors, robotics, and communication systems, offering increased functionality and complexity to enable real‐time health monitoring, diagnostics, and treatment. Abstract This review explores smart catheters as an emerging class of
Azra Yaprak Tarman, Samiha Ahmed, Majed Othman Althumayri, Megan Guy, Darlenne Chavez Lugo, Frances S. Ligler, George T. Ligler, Rahmi Oklu, Hiroshi Kawahira, Michael J. McShane, Jun Kameoka, Jonathan Bova, Hatice Ceylan Koydemir   +12 more
wiley   +1 more source

The formation mechanism of interaction between managerial and financial accounting

Путеводитель предпринимателя, 2020
In the article the modern approach to questions of interrelation and interdependence of the financial (accounting) and managerial accounting, formation of their interaction.
V. E. Gladkova
doaj