Results 141 to 150 of about 49,150 (295)

Is UK Financial Reporting Becoming Less Prudent? [PDF]

open access: yes, 2014
This paper seeks to discover whether as a result of the removal of prudence as a concept within the revised 2010 Conceptual Framework, the accounts of companies in the FTSE100 in the UK have displayed any trends to be more or less conservative/prudent ...
Conway, Elaine, Conway, E.
core  

UNDERSTANDING INVESTOR BEHAVIOR THROUGH COGNITIVE, EMOTIONAL, AND NEURAL MECHANISMS: THE ROLE OF FINANCIAL AND NON-FINANCIAL REPORTING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Investor decision-making is shaped by a complex interplay of cognitive processes, emotional reactions, and neural mechanisms, especially when responding to corporate information. This paper proposes an integrated framework that combines insights from
BAHNEAN PAUL-GHEORGHE   +1 more
doaj  

Stepwise On‐Surface Synthesis and Transformations of Two‐Dimensional Covalent Organic Frameworks by Controlled Thermal Stimuli

open access: yesAdvanced Materials, EarlyView.
The seminal transformation of a 2D‐COF (SURFCOF‐IMDEA1) into a 2D porous COF (SURFCOF‐IMDEA2) on Au(111) by a sequential C‐C coupling and ladderization triggered by thermal annealing steps at increasing temperatures is reported. Abstract The development of covalent organic frameworks (COFs) is currently a primary objective in materials science, taking ...
Ana Barragán   +11 more
wiley   +1 more source

Research on Fairness of IASB Conceptual Framework in Financial Reporting [PDF]

open access: yesAdvances in Economics, Business and Management Research, 2021
openaire   +1 more source

Bacteria‐Responsive Nanostructured Drug Delivery Systems for Targeted Antimicrobial Therapy

open access: yesAdvanced Materials, EarlyView.
Bacteria‐responsive nanocarriers are designed to release antimicrobials only in the presence of infection‐specific cues. This selective activation ensures drug release precisely at the site of infection, avoiding premature or indiscriminate release, and enhancing efficacy.
Guillermo Landa   +3 more
wiley   +1 more source

Role of Liquid Composition in the Transient Liquid Assisted Growth of Superconducting YBa2Cu3O7‐δ Films

open access: yesAdvanced Materials, EarlyView.
The Y supersaturation in the [Ba‐Cu(I/II)‐O] transient liquid composition is the driving force toward YBCO nucleation and growth in TLAG. Tuning the initial (Ba:Cu) molar ratio in the ink composition determines the YBCO epitaxial nucleation through supersaturation control.
Lavinia Saltarelli   +12 more
wiley   +1 more source

Summary Discussion of the Major Issues in Revising the Conceptual Framework for Financial Reporting

open access: yes, 2016
国际会计准则理事会(IASB)最近发布多份修订财务报告概念框架的文件,在会计界引起极大关注。本文综述概念框架修订过程中五大热点问题的不同观点,试图通过对这些观点的梳理和探索,纵观利弊,为未来修订和完善我国的财务报告概念框架提供参考。The IASB has recently published several documents that aim at revising and improving the existing conceptual framework for financial ...
黄晓韡, 黄世忠
core  

Bioorthogonal Photoactivation of 2‐Nitrobenzyl Caged Doxorubicin Anticancer Prodrugs on Gold Nanostars

open access: yesAdvanced Materials, EarlyView.
Bioorthogonal chemistry was applied to intracellularly photoactivate Doxorubicin (Dox) using gold nanostars (AuNSt) and near‐infrared (NIR) light. Two prodrugs were used: one photoactivatable, masked with 2‐nitrobenzyl carbamate (proDox1) and another photolabile, masked with 2‐nitrobenzyl diol (proDox2), which was attached to the AuNSt surface.
Juan José Esteve‐Moreno   +15 more
wiley   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

open access: yesAdvanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti   +8 more
wiley   +1 more source

Impacts of human and digital scribes on improving physician wellness and reducing administrative burden: a scoping review protocol. [PDF]

open access: yesBMJ Open
Filbert B   +8 more
europepmc   +1 more source

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