Results 101 to 110 of about 2,042,187 (299)

A study of the influence of professional judgment and creativity on the composition of financial reporting

open access: yesУченые записки Российской академии предпринимательства
The development of the accounting and reporting system in Russia at different historical stages mostly corresponded to the requirements of the time and the state of the economy.
N. A. Lazareva
doaj   +1 more source

Structural Power Composites Based on High Mass Loading Zn‐Ion Hybrid Supercapacitors with Metal Mesh Current Collectors and Aramid Nanofiber/Glass Fiber Composite Electrolytes

open access: yesAdvanced Functional Materials, EarlyView.
A multifunctional structural power composite is developed by integrating high‐mass‐loading Zn‐ion hybrid supercapacitors with metal mesh current collectors and aramid nanofiber‐based composite electrolytes, enabling simultaneous load‐bearing capability and enhanced areal energy storage.
Yuseung Choi   +8 more
wiley   +1 more source

Bilans podatkowy – założenia koncepcyjnei zawartość informacyjna

open access: yesZeszyty Teoretyczne Rachunkowości, 2009
W prezentowanym artykule został przedstawiony autorski projekt bilansu podatkowego, sporządzanego przy wykorzystaniu bezpośredniego sposobu ustalania wartości podatkowych aktywów i pasywów.
Katarzyna Zasiewska
doaj  

Tough and Skin‐Free Porous Polyelectrolyte Complex Hydrogels via Salt‐Induced Aqueous Phase Separation

open access: yesAdvanced Functional Materials, EarlyView.
Controlling counterion exchange rate during aqueous phase separation enables the formation of skin‐free, homogeneously porous polyelectrolyte complex hydrogels by suppressing kinetically trapped skin layers and macrovoids. The resulting hydrogel networks exhibit exceptional toughness (∼15 MJ·m−3) and enable 3D (bio)printing and post‐functionalization ...
Adrivit Mukherjee   +7 more
wiley   +1 more source

Optimizing the Scopes and Structure of the Financial Statements

open access: yesСтатистика України, 2017
Given the growing demand for information, an essential problem is the adequacy of the financial reporting scopes to their processing capacity There is an urgent problem of scientific substantiation of the optimal composition of financial reporting and ...
A. V. Ozeran
doaj  

Aligning off-balance sheet risk, on-balance sheet risk and audit fees: a PLS path modelling analysis [PDF]

open access: yes, 2013
This study focuses on using the partial least squares (PLS) path modelling technique in archival auditing research by replicating the data and research questions from prior bank audit fee studies.
Gasbarro, Dominic   +5 more
core   +2 more sources

2D Co‐Assembly of Solid Acids Enables Stable Superprotonic Conduction Above 260°C

open access: yesAdvanced Functional Materials, EarlyView.
A two‐dimensional co‐assembly strategy integrates antimony phosphate and phosphotungstic acid nanosheets into free‐standing inorganic lamellar membranes with confined acid–acid interfaces. The resulting interfacial hydrogen‐bond network enables anhydrous proton conductivity exceeding 0.1 S cm−1 at 260°C and supports stable high‐temperature fuel‐cell ...
Qiuning Li   +8 more
wiley   +1 more source

Roll‐to‐Roll Processable EC/TC Hybrid Smart Windows Driven by a Bidirectional Dual‐Chromic Polymer Electrolyte

open access: yesAdvanced Functional Materials, EarlyView.
We present a scalable EC/TC hybrid smart window using a DCPE that enables tunable solar modulation (ΔTsol:15–43%), fast electrochromic switching (<90 s), and strong thermal blocking (10–14°C reduction). HPMC improves thermal stability, while an optimized ISL enhances EC performance.
Soyeon Kim   +4 more
wiley   +1 more source

Financial analysis of a firm [PDF]

open access: yesActa Montanistica Slovaca, 1996
A financial structure and a financial situation of a firm are determined by financial transactions performed by the firm. An actual financial situation of the firm is influenced by internal and extermal factors and is formed by the sum of capital sources
Њtangová Nora
doaj  

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