Results 71 to 80 of about 165,957,839 (246)

The Role of Accounting Conservatism in a well-functioning Corporate Governance System [PDF]

This paper analyses accounting related to corporate governance and is organized as follows. The first section deals with understanding the concept of accounting conservatism.
Burkart, Mike, Narayanan, Supreena
core  

Did removing prudence from the Conceptual Framework impact accounting conservatism?

, 2020
The International Accounting Standards Board (IASB) removed explicit reference to the concept of prudence within the Conceptual Framework (CF) with effect from September 2010. This paper examines whether practitioner concerns that the removal of prudence
Conway, E.
core   +1 more source

Spatially Configurable Conformal Sensor Integration on an Ultra‐Fine Metallic Needle for Minimally Invasive Deep‐Tissue Oxygen Monitoring

Advanced Materials Technologies, EarlyView.
A multi‐point oxygen‐sensing ultra‐fine needle (MO‐UFN) is developed by conformally integrating a lithographically patterned flexible electrochemical sensor array onto a clinical acupuncture needle. The platform preserves an approximately 0.3 mm diameter while enabling spatially resolved oxygen profiling along the insertion pathway.
Yeju Seo, Jaeho Park, Yongrok Jeong, Ji‐Hwan Ha, Junseong Ahn, Jimin Gu, Su A Park, Ilwoo Jun, Kichul Lee, Inkyu Park   +9 more
wiley   +1 more source

Budget allocation problem for projects with considering risks, robustness, resiliency, and sustainability requirements

Results in Engineering
Budget Allocation Problem (BAP) for projects is considered one of the critical risks that necessitate the completion of projects in the shortest possible duration.
Reza Lotfi, Masoud Vaseei, Sadia Samar Ali, Sayyed Mohammad Reza Davoodi, Mansour Bazregar, Soheila Sadeghi   +5 more
doaj   +1 more source

The Effect of the Outbreak of Covid-19 on the Conservative Efficiency of Companies [PDF]

پژوهش‌های تجربی حسابداری
The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the ...
AliAkbar Farzinfar, Mohammad Taghi Kabiri, Yassaman Khalili, Elham Darajati   +3 more
doaj   +1 more source

Collision‐Resilient Winged Drones Enabled by Tensegrity Structures

Advanced Robotics Research, EarlyView.
Based on structures of birds such as the woodpeck, this article presents the collision‐resilient aerial robot, SWIFT. SWIFT leverages tensegrity structures in the fuselage and wings which allow it to undergo large deformations in a crash, without sustaining damage. Experiments show that SWIFT can reduce impact forces by 70% over conventional structures.
Omar Aloui, Raphael Zufferey, William Stewart, Mohammad Askari, Simon Jeger, Dario Floreano   +5 more
wiley   +1 more source

Conditional conservatism and cost of capital. [PDF]

We empirically test the association between conditional conservatism and cost of equity capital. Conditional conservatism imposes stronger verification requirements for the recognition of economic gains than economic losses, resulting in earnings that ...
García Osma, Beatriz, Penalva, Fernando, García Lara, Juan Manuel   +2 more
core  

Efficient and Robust Standing Postures of Quadruped Robots

Advanced Robotics Research, EarlyView.
A calibrated static framework estimates load, optimizes torques, and adapts posture so quadruped robots stand efficiently and robustly under external payloads, achieving up to 50% lower torque demand. Inspired by the natural posture adjustments of animals under external loading, this article presents an optimization‐based framework for minimizing joint
Mohamad Kanaan, Hamza Jomaa, Jack Challita, Kawthar Zaidan, Riad Saab, Hussein Hussein   +5 more
wiley   +1 more source

Analytical evaluation of shear link capacity in EBF: Beam-truss action analogy

Results in Engineering
This study introduces a simple analogical method to predict the ultimate shear-link strength of the eccentrically braced steel frame (EBF) system. Prior research highlighted the discrepancies between measured and predicted shear link strength in existing
Abdullah Alghossoon, Suhib Almarashdeh, Muhannad Alasiri, Ahmad Tarawneh   +3 more
doaj   +1 more source

Assessing the success of hydrological restoration in two conservation easements within Central Florida ranchland.

PLoS ONE, 2018
In the USA, the United States Department of Agriculture (USDA) Natural Resource Conservation Service (NRCS) has restored millions of acres of wetlands through its Wetland Reserve Easement (WRE) programs.
Grégory Sonnier, Patrick J Bohlen, Hilary M Swain, Steve L Orzell, Edwin L Bridges, Elizabeth H Boughton   +5 more
doaj   +1 more source