Results 101 to 110 of about 49,150 (295)

The Necessity of Conceptual Framework of Financial Reporting With Islamic Approach; According to Academic and Professional Experts [PDF]

تحقیقات مالی اسلامی (پیوسته), 2013
There is a debate in academia about whether Anglo-American accounting is the appropriate system to be accepted without question by all other cultures and people of the world. Accounting is the social knowledge which inherently relates to the environment,
Reza Gholami Jamkarani, Hashem Nikoomaram, Fereydoon Rahnama Roudposhti   +2 more
doaj  

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

Solution‐Processed Two‐Dimensional Indium Oxide on Sodium‐Embedded Alumina for Reconfigurable Optoelectronic Synaptic Transistors

Advanced Functional Materials, EarlyView.
Wafer‐scale two‐dimensioanl In2Se3 oxidized into InOx on sodium‐embedded beta‐alumina enables multifunctional reconfigurable electronics. Sodium ions accumulate within distinct spatial distribution under drain‐controlle and gate‐controlled operation. Drain‐control operation gives controllability of ultraviolet‐driven optoelectronic synaptic conductance
Jinhong Min, Yonghyun Albert Kwon, Hyunbin Kim, Jihyun Kim, Myeongjin Jung, Jaewon Heo, Gwang Ya Kim, Vlastimil Mazanek, Zdeněk Sofer, In Soo Kim, Jeong Ho Cho, Hyesung Park, Sang Min Won, Joohoon Kang   +13 more
wiley   +1 more source

The Pure Logic of Accounting: A Critique of the Fair Value Revolution [PDF]

When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and ...
Yuri Biondi
core  

Pentingnya pertimbangan tanggung jawab sosial perusahaan dalam penetapan tujuan pelaporan keuangan dalam conceptual framework pelaporan keuangan Indonesia

Jurnal Akuntansi dan Auditing Indonesia, 2018
Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored.
Suwaldiman Suwaldiman
doaj  

Resolving the Cu(bdc) Conundrum: Identifying Non‐Porous Packing of Prototypical Coordination‐Network Thin Films Combining Advanced Diffraction Techniques and Computational Modelling

Advanced Functional Materials, EarlyView.
Solution‐processed Cu(bdc) forms prototypical MOF thin films for which a multitude of not fully satisfactory structural models have been suggested. Combining rotating grazing‐incidence diffraction and X‐ray reflectivity on two complementary samples with density‐functional theory, we first discard the previously suggested models and then identify a non ...
Narges Taghizade, Mario Fratschko, Robbin Steentjes, Mercedes Linares‐Moreau, Paolo Falcaro, Christof Wöll, Roland Resel, Egbert Zojer   +7 more
wiley   +1 more source

INNOVATIONS IN SOCIAL AND ENVIRONMENTAL REPORTING BASED ON THE KNOWLEDGE OF STAKEHOLDERS’ INFORMATION NEEDS [PDF]

Starting form the accounting status as a social and institutional practice and the economic role of financial reporting, the paper addresses the issue of social and environmental accounting and reporting regulation.We propose an analysis of the main ...
GUSE Gina Raluca, LUNGU Camelia Iuliana, DASCALU Cornelia, CARAIANI Chirata   +3 more
core  

Unraveling the Electronic Structure of Silicon Vacancy Centers in 4H‐SiC

Advanced Functional Materials, EarlyView.
The electronic structure of the silicon vacancy in 4H‐SiC is probed via transient absorption spectroscopy, uncovering previously inaccessible excited states of the quartet and doublet spin channels, including the V2' transition. In combination with theoretical analysis, a comprehensive picture of the electronic structure is established.
Ali Tayefeh Younesi, Minh Tuan Luu, Christopher Linderälv, Vytautas Žalandauskas, Marianne Etzelmüller Bathen, Nguyen Tien Son, Takeshi Ohshima, Gergő Thiering, Lukas Razinkovas, Ronald Ulbricht   +9 more
wiley   +1 more source

FINANCIAL ACCOUNTING MEASUREMENT: INSTRUMENTATION AND CALIBRATION [PDF]

In its Conceptual Framework (CF), the Financial Accounting Standards Board (FASB) has not identified the observable phenomena and was not able to identify a single measurement property in financial accounting.
stanley c. w. salvary
core  

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