Results 11 to 20 of about 15,231 (58)

The Basu measure as an indicator of conditional conservatism: Evidence from U.K. earnings components [PDF]

open access: yes, 2012
Following the work of Basu in 1997, the excess of the sensitivity of accounting earnings to negative share return over its sensitivity to positive share return (the Basu coefficient) has been interpreted as an indicator of conditional accounting ...
Hsu, A, Peasnell, K V, O'Hanlon, J F
core   +5 more sources

The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence [PDF]

open access: yes, 2007
This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees.
John O'Hanlon   +3 more
core   +5 more sources

The mathematical research of William Parry FRS [PDF]

open access: yes, 2008
In this article we survey the mathematical research of the late William (Bill) Parry ...
Walters, Peter   +3 more
core   +1 more source

Experimental program of the Super-FRS Collaboration at FAIR and developments of related instrumentation [PDF]

open access: yes, 2015
The physics program at the super-conducting fragment separator (Super-FRS) at FAIR, being operated in a multiple-stage, high-resolution spectrometer mode, is discussed. The Super-FRS will produce, separate and transport radioactive beams at high energies
Fomichev, A.   +45 more
core   +1 more source

The WASA-FRS project at GSI and its perspective [PDF]

open access: yes, 2023
A novel technique to study bound states of exotic hadrons in subatomic nuclei, such as hypernuclei and mesic nuclei, has been developed by employing the Fragment Separator FRS and the WASA central detector at GSI. Two experiments, S447 for studying light
Yanai, A.   +276 more
core   +1 more source

Twin GEM-TPC prototype (HGB4) beam test at GSI - a development for the Super-FRS at FAIR

open access: yes, 2015
The GEM-TPC detector will be part of the standard Super-FRS detection system, as tracker detectors at several focal stations along the separator and its three ...
Gromliuk, Andrii   +32 more
core   +1 more source

Adoption of FRS 102: evidence from UK SMEs [PDF]

open access: yes, 2022
Under IASB’s initiatives of developing International Financial Reporting Standards (IFRS) for Small and Medium-sized Entities (SMEs), UK has played an important role in this by rolling out the new UK GAAP – FRS 102 The Financial Reporting Standard ...
Arabiat, Omar
core   +1 more source

FRS tally

open access: yes, 2005
There are now 61 signatures from Fellows of the Royal Society (FRS) on the open letter endorsing open access and the draft RCUK OA policy. The letter had only 42 signatures when it was first released on December 7.
Peter Suber
core   +1 more source

Comparison of Tas-2 Inventories With Frs for Lmes Inventories, Comparison of Tas-18 Revenue With Frs for Lmes Revenue [PDF]

open access: yes, 2018
Bu çalışmanın amacı, stokların muhasebeleştirilmesinde TMS-2 ile BOBİ FRS Stoklar'ın benzerliklerini ve farklılıklarını, belirli işlemlerden sağlanan hasılatın muhasebeleştirilmesinde TMS-18 ile BOBİ FRS Hasılat'ın benzerliklerini ve ...
Ünal, Orhun
core   +1 more source

FAR1-RELATED SEQUENCE (FRS) and FRS-RELATED FACTOR (FRF) Family Proteins in Arabidopsis Growth and Development

open access: yes, 2018
Transposable elements make important contributions to adaptation and evolution of their host genomes. The well-characterized transposase-derived transcription factor FAR-RED ELONGATED HYPOCOTYLS3 (FHY3) and its homologue FAR-RED IMPAIRED RESPONSE1 (FAR1)
Gang Li, Lin Ma
core   +1 more source

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