Results 31 to 40 of about 11,892 (254)

The Role of Heritage Assets in Public Financial Reporting: An assessment on the current status of financial reporting of heritage assets in Switzerland

Yearbook of Swiss Administrative Sciences, 2015
In the wake of public financial management reforms, academics and practitioners have discussed and elaborated the impact of accounting reforms on heritage assets for more than three decades. Both national and international standard-setting bodies and the
Christoph Schuler, Sandro Fuchs, Andreas Bergmann   +2 more
doaj   +1 more source

Struggles in the accounting arena: A geopolitical reading of Romanian accounting reforms

Accounting History, 2022
Transition economies have undertaken an accelerated series of reforms after the collapse of communism, aiming at the (re)construction of market institutions. In this paper we build on a geopolitical perspective, and on accounting profession literature to map the accounting reforms in post-communist Romania.
Sandu, Raluca, Zelinschi, Dragos, Ferry, Laurence   +2 more
openaire   +2 more sources

From the Discovery of the Giant Magnetocaloric Effect to the Development of High‐Power‐Density Systems

Advanced Materials Technologies, EarlyView.
The article overviews past and current efforts on caloric materials and systems, highlighting the contributions of Ames National Laboratory to the field. Solid‐state caloric heat pumping is an innovative method that can be implemented in a wide range of cooling and heating applications.
Agata Czernuszewicz, Yaroslav Mudryk, Jun Cui, Lucas Griffith, Duane D. Johnson, Julie Slaughter   +5 more
wiley   +1 more source

Analysing the Impact of Electricity Market Reforms on Small Producers [PDF]

E3S Web of Conferences
Electricity market reforms, pivotal in shaping the energy landscapes of both developed and emerging economies, have garnered significant attention in academic and policy circles.
Joshi Sanjeev Kumar, Tolib Absalamov, Alzubaidi Laith H., Vanaja T., Margarat G. Simi, Kumar R. Senthil, Raja Kumar Jambi Ratna   +6 more
doaj   +1 more source

International Accounting Rate Reform in Telecommunications [PDF]

The Pakistan Development Review, 1999
Twenty European countries came together in 1865 to form an organisation, the predecessor to the International Telecommunications Union and to arrive at mechanisms and agree upon a methodology of distributing the revenues from the international telegraph service.
Muhammad Abbas Choudhary, Muhammad Saeed
openaire   +1 more source

High‐Power Rapid Laser‐Induced Synthesis of Multi‐functional Cobalt Metal‐Organic Framework With an Unprecedented Synthesis Efficiency

Advanced Materials Technologies, EarlyView.
Laser‐assisted synthesis enables rapid (within 1 h) and high‐yield (≥90%) production of Co‐MOFs with mesoporous structures, tunable magnetic and optical properties, and efficient adsorption of N2, CH4, and CO2 for low‐energy gas separation. DFT calculations elucidate the electronic structure and adsorption behavior.
Saliha Mutlu, Bülend Ortaç, Ali Karatutlu, Taylan Gorkan, Engin Durgun, Dilek Soyler, Saniye Soylemez, Jelena Lillepäg, Volkan Filiz, Nergis Arsu, Sevil Savaskan Yilmaz   +10 more
wiley   +1 more source

Mandatory Risk Disclosure Under Changing Accounting Standards: Effects on the Cost of Capital [PDF]

Iranian Journal of Accounting, Auditing & Finance
In alignment with international accounting standards, the Iran Audit Organization (IAO) has required corporations to disclose risk information in their financial statements since 2019.
Mojtaba Golmohammadi
doaj   +1 more source

A Self‐Healing Permanent Magnet Putty for Soft Robot Skins With Force Sensing and Functional Recovery

Advanced Robotics Research, EarlyView.
Permanent magnet putty (PMP) integrates high‐coercivity NdFeB particles with a dynamic polyborosiloxane–Ecoflex matrix, achieving rapid self‐healing (90% mechanical recovery in 10 s) and magnetic recovery within 20 min. With twice the sensitivity of commercial putties, PMP enables precise 5–30 N force detection and discrimination between pressing and ...
Ruotong Zhao, Mitsuhiro Kamezaki, Ryosuke Dobashi, Yuhiro Iwamoto, Yasushi Ido, Yoshihiro Kawahara   +5 more
wiley   +1 more source

Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System [PDF]

مطالعات تجربی حسابداری مالی, 2011
During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources.
Jafar Babajani, Adel Azar, Morteza Moayeri   +2 more
doaj  

Le Liban dans la mondialisation

Recherches Sociologiques et Anthropologiques, 2009
In a poorly industrialized country, opening markets is synonymous with an alignment of management and control standards issuing from dominant economies.
Élisabeth Longuenesse
doaj   +1 more source