Results 91 to 100 of about 47,355 (257)

Impact of Changes of the Conceptual Framework for Financial Reporting on the Indicators of the Financial Statement

, 2019
The International Accounting Standards Board updated the conceptual framework for financial reporting. The main reason behind it is to resolve the tasks of the accounting, which are caused by the market development and business-transactions of a new economic content. Also, the investors call for higher transparency of information and responsibility for
openaire   +2 more sources

Extrusion‐Based Additive Manufacturing of Advanced Ceramics: Strengthening Mechanisms and Process Optimization Review

Advanced Engineering Materials, EarlyView.
This review comprehensively evaluates extrusion‐based additive manufacturing for advanced ceramics, detailing feedstock options and key process parameters. By critically addressing defect mechanisms like porosity and cracking, the work highlights optimization strategies through machine learning and advanced postprocessing.
Meisam Bakhtiari, Mohammad Hadi Sheikh‐Ansari, Avinash Borgaonkar, Mehran Dadkhah, Abdollah Saboori   +4 more
wiley   +1 more source

STRUKTUR META TEORI AKUNTANSI KEUANGAN (Sebuah Telaah dan Perbandingan antara FASB dan IASC)

Jurnal Akuntansi dan Keuangan, 2007
The objectives of this paper is to analyses the structure of meta-theoretical of financial accounting that was used by FASB and IASC to develop the conceptual framework for financial accounting reporting.
I Made Narsa
doaj  

Cognitive Bias and Trust in Digital Accounting Decisions

FinTech
This study maps how cognitive and behavioral concepts such as trust, emotion, and bias are represented in the literature on digital financial accounting-based decision-making and FinTech adoption (artificial intelligence, blockchain, big data analytics ...
Ioannis Ch. Lampropoulos, Eleftherios Aggelopoulos, Elen Paraskevi Paraschi, Nikolaos Georgopoulos, Maria Kalogera   +4 more
doaj   +1 more source

High‐Resolution Corrosion Fingerprinting of Alloy Libraries via Microdroplet Spectroelectrochemistry

Advanced Engineering Materials, EarlyView.
Ionic‐liquid microdroplet spectroelectrochemistry enables stable, localized electrochemical measurements over extended timescales. By coupling impedance spectroscopy, wetting analysis, finite‐element simulations, and operando Raman spectroscopy, it disentangles geometrical and electrochemical effects, opening new opportunities for rapid corrosion ...
Ekaterina Kurchavova, Oumaïma Gharbi, Mireille Turmine, Vincent Vivier   +3 more
wiley   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

Advanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling, Philipp von Hartrott, Jörg Waitelonis, Thomas Hanke, Henk Birkholz, Hossein Beygi Nasrabadi, Khashayar Razghandi, Kamilla Zaripova, Felix Thonagel, Fabian Neuhaus, Martin Glauer, Lars Vogt, Harald Sack, Lutz Mädler, Bernd Bayerlein, Chris Eberl   +15 more
wiley   +1 more source

AI-enabled ESG practices and financial performance in Asian firms: a regional scoping review and conceptual synthesis

Future Business Journal
This scoping review maps how artificial intelligence (AI) and closely related digital technologies are discussed in relation to Environmental, Social, and Governance (ESG) practices and financial performance in Asian firms.
Mohammed R. M. Salem, Norazah Mohd Suki
doaj   +1 more source

Self‐Sintering Ionogel Binder for Flexible, Recyclable, and Healable Printed Giant Magnetoresistive Sensors

Advanced Functional Materials, EarlyView.
ABSTRACT Electronic waste has emerged as a major environmental challenge, driven by the massive consumption and a limited lifetime of modern electronic devices, stimulating the development of sustainable electronics. Here, an all‐biomaterial gelatin‐choline‐citric acid ([Ch][CA]) ionogel is developed as an active binder to realize self‐sintered ...
Lin Guo, Xiaotao Wang, Guannan Mu, Proloy Taran Das, Igor Veremchuk, Conrad Schubert, Aaron D. Cross, Yevhen Zabila, Xuan Peng, Larysa Baraban, Denys Makarov   +10 more
wiley   +1 more source

X‐Functionality–Driven Photocatalytic Hydrogen Evolution in 2D 4‐X‐PEA2SnI4 Perovskites

Advanced Functional Materials, EarlyView.
We report a water‐based synthesis of 2D 4‐X‐PEA2SnI4 perovskite microcrystals with prominent photocatalytic (PC) activity for H2 production. The synergy between organic functionalization and HI‐derived iodide scavenges holes suppress octahedral distortion, and favor electron accumulation, enabling a PC H2 evolution ∼20 µmol·g−1 and long‐term stability ...
Taeyeon Kim, Gayoung Seo, Seong Yeon Park, Juwon Jang, Yunho Ahn, Samiksha Mukesh Jain, Samrat Das Adhikari, Harumi Correa‐Leiva, Ignacio Utreras‐Asenjo, Oscar A. Douglas‐Gallardo, Carina Pareja‐Rivera, Kayoung Cho, Byeongsung Kim, Jhonatan Rodriguez‐Pereira, Eunseo Choi, JaeHong Park, Jin Ho Bang, Danilo H. Jara‐Quinteros, Sixto Giménez, Seog Joon Yoon, Andrés F. Gualdrón‐Reyes, Iván Mora‐Seró   +21 more
wiley   +1 more source

Auditing Artificial Intelligence-Driven Financial Systems: Accountability, Transparency, and Auditor Liability in Algorithm-Based Decision Making

Jurnal Inovasi Akuntansi
Purpose: This study examines how the growing use of Artificial Intelligence (AI) in financial reporting and auditing affects audit reliability, accountability, and transparency.
Dickson Mdhlalose
doaj   +1 more source