Results 81 to 90 of about 1,481,239 (311)

AI–Guided 4D Printing of Carnivorous Plants–Inspired Microneedles for Accelerated Wound Healing

open access: yesAdvanced Materials, EarlyView.
This work presents an artificial intelligence (AI)‐guided 4D‐printed microneedle platform inspired by carnivorous plants for wound healing. A thermo‐responsive shape memory polymer enables body temperature–triggered self‐coiling for autonomous wound closure.
Hyun Lee   +21 more
wiley   +1 more source

Accounting policy as a tool of management of financial results

open access: yesПутеводитель предпринимателя, 2020
The article considers the issues of formation of accounting policy for tax purposes, formulated rules for determining the tax burden for different tax systems, analyzes the impact of significant accounting policy on the financial performance of the ...
O. E. Kovrizhnykh, O. V. Mingaleeva
doaj  

The Psychological Attraction Approach to Accounting and Disclosure Policy [PDF]

open access: yes
We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two
Hirshleifer, David, Teoh, Siew Hong
core   +1 more source

Suppressing Metal–Molecule Charge Transfer With a Phosphorus Interlayer

open access: yesAdvanced Materials Interfaces, EarlyView.
Phosphorus forms stable reconstructions with remarkable properties on various metal substrates. Here, using a spectroscopic approach, its role as an effective buffer layer on Cu(110) is demonstrated, preventing charge transfer to adsorbed Zn‐tetraphenylporphyrins (ZnTPP).
Mattia Bassotti   +7 more
wiley   +1 more source

Formation of an optimal accounting policy for improving the performance of an economic entity

open access: yesУченые записки Российской академии предпринимательства, 2021
The importance of forming an effective accounting policy of an economic entity is substantiated. A review of the authors' opinions on the concept of «Effective accounting policy» is given.
T. P. Stasyuk, D. V. Formusatii
doaj  

Risk-Oriented Approach as the Basis for the Corporate Accounting Policy Formation

open access: yesУчёт. Анализ. Аудит, 2018
The evolution of accounting and reporting, the relevance of risk orientation as the basis for the organization of accounting and control processes involves the expansion of ideological fundamentals of the formation of corporate level accounting policy ...
V. M. Rumyantseva
doaj   +1 more source

4D Printing of Multimaterial Flexible Magneto‐Active Polymers

open access: yesAdvanced Materials Technologies, EarlyView.
Magneto‐active polymers are 3D‐printed with tunable mechanical and magnetic properties using both superparamagnetic and hard ferromagnetic fillers. Nano‐CT imaging reveals the spatial distribution of particles within the matrix. Programmable magnetization patterns and soft, flexible architectures enable responsive actuation, offering exciting ...
Naji Tarabay   +6 more
wiley   +1 more source

Accounting providing of statistical analysis of intangible assets renewal under marketing strategy

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016
The article analyzes the content of the Regulations on accounting policies of the surveyed enterprises in terms of the operations concerning the amortization of intangible assets on the following criteria: assessment on admission, determination of useful
I.R. Polishchuk, N.P. Opanasyuk
doaj  

Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]

open access: yes
Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core  

Payout Policy Relevance and Accounting‐based Valuation

open access: yesAbacus, 2012
DeAngelo and DeAngelo (2006) (D&D) argue ‘payout policy is not irrelevant and investment is not the sole determinant of value, even in frictionless markets’. Consistent with this view, we argue that the concept of a perfect capital market in Miller and Modigliani (1961) (M&M) and Fama and Miller (1972) can be extended to allow for managerial ...
Clubb, Colin, Walker, Martin
openaire   +4 more sources

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