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

