Results 121 to 130 of about 1,245,435 (298)

Do reporting reforms reduce emissions? The synergistic impact of international reporting standards on CO₂ emissions in developing and transition countries

open access: yesCarbon Management
This study examines whether the adoption of International Financial Reporting Standards (IFRS), International Public Sector Accounting Standards (IPSAS), and Environmental, Social, and Governance (ESG) disclosure is associated with lower CO₂ emissions ...
Reza Hesarzadeh, Ameneh Bazrafshan
doaj   +1 more source

Light‐Induced Phase Segregation in Mixed‐Halide Perovskites: Reconciling Mechanistic and Thermodynamic Models

open access: yesAdvanced Energy Materials, EarlyView.
Light‐induced halide segregation limits the stability of mixed‐halide perovskites. This perspective shows how different mechanistic models can be viewed within a common free‐energy framework. It highlights the need to separate kinetic and thermodynamic aspects, the need for bulk‐sensitive measurements, and the need for controlled conditions to identify
Markus Griesbach   +3 more
wiley   +1 more source

Accounting reforms: determinants of Local Governments’ choices

open access: yes, 2006
No abstract ...
ANESSI PESSINA, EUGENIO   +2 more
core  

Competing Charge Separation Pathways Govern Charge Generation in Organic Photovoltaic Blends: Insights From Transient Electron Spin Resonance

open access: yesAdvanced Energy Materials, EarlyView.
Transient electron spin resonance distinguishes interfacial charge‐transfer states from separated charges, revealing competing charge separation pathways in organic photovoltaic blends. The relative contributions of fast charge separation and a pathway mediated by spin‐polarized charge‐transfer states vary across different blends, with high‐efficiency ...
Jack M. S. Palmer, Claudia E. Tait
wiley   +1 more source

3D Printed Ordered Porous Architectures of Functional Metal Tellurides for Ultra High Mass‐Loaded Ammonium‐Ion Batteries

open access: yesAdvanced Energy Materials, EarlyView.
Aqueous ammonium‐ion batteries (AAIBs) are emerging as promising alternatives for next‐generation energy storage. To overcome the limited ion diffusion associated with ultrahigh mass‐loading electrodes, this work develops a 3D‐printed porous conductive electrode of metal‐telluride fabricated via selective laser melting technique.
Puja De   +5 more
wiley   +1 more source

Promarket Reforms and Allocation of Capital in India [PDF]

open access: yes
The government of India initiated pro-market reforms in the 1990s, after almost five decades of socialist planning. These and subsequent policy reforms are credited as the drivers of India’s radical economic transformation.
Högberg, Andreas   +2 more
core  

Public sector accounting reforms: assessing Indonesia’s readiness towards implementing accrual accounting [PDF]

open access: yesProblems and Perspectives in Management, 2015
Meiliana Suparman   +2 more
doaj  

Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina   +1 more
wiley   +1 more source

Future Role of the Cost Accounting Standards Board

open access: yes, 1999
Other written product issued by the General Accounting Office with an abstract that begins "GAO published a summary of recommendations made by the Cost Accounting Standards (CAS) Board Review Panel regarding the CAS Board and the CAS system.
United States. General Accounting Office.
core  

Emphasis on accounting controls: asset specificity and the use of accounting and non-accounting information within IT outsourcing engagements [PDF]

open access: yes, 2008
This study observes the nature of asset specificity in different Information Technology (IT) outsourcing typologies, and investigates the relevance of accounting and non-accounting numbers in relation to these outsourcing typologies, with consideration ...
Sivabalan, P   +2 more
core  

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