Results 81 to 90 of about 471,312 (300)
Studies and Scientific Researches: Economics Edition, 2014 The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks ...
Ionela Cristina Breahna Pravat
doaj +1 more source
Revenue Recognition: Current Practice, Historical Abuses and a Possible Solution [PDF]
, 2008 Users of financial statements consider revenue to be a key indicator of financial performance. Thus, proper revenue recognition is important. This paper provides a discussion of revenue recognition principles and practices.
Aronson, Michael
core +1 more source
Planar Solid‐State Nanopores Toward Scalable Nanofluidic Integration Based on CMOS Technology
Advanced Engineering Materials, EarlyView.We present a scalable silicon‐based fabrication strategy for planar solid‐state nanopores to enable their integration with complex nanofluidic systems. Prototype devices demonstrate normal voltage‐current characteristics, good noise performance, and appreciable streaming currents. Our CMOS‐compatible fabrication process offers precise geometric control
Ngan Hoang Pham +7 more
wiley +1 more source
An artifact based approach to the accounting recognition of assets, particularly intangible assets [PDF]
, 2009 The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological focus is upon revisions to the definition of an asset.
El-Tawy, N, Tollington, T
core
Advanced Engineering Materials, EarlyView.A numerical–experimental framework is developed for characterizing multi‐matrix fiber‐reinforced polymers (MM‐FRPs) combining epoxy and polyurethane matrices. Harmonic bending tests are integrated with finite element model updating (FEMU) to simultaneously identify elastic and viscoelastic material parameters.
Rodrigo M. Dartora +4 more
wiley +1 more source
Framing the detection of elder financial abuse as bystander intervention: Decision cues, pathways to detection and barriers to action [PDF]
, 2013 This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here (http://bura.brunel.ac.uk/handle/2438/8569).
Cairns, Deborah +5 more
core +2 more sources
Fostering Innovation: Streamlining Magnetocaloric Materials Research by Digitalization
Advanced Engineering Materials, EarlyView.Magnetocaloric cooling (MCE) is an environmentally friendly refrigeration method with great potential. Optimizing MCE materials involves the preparation and screening of large quantities of samples, which in turn generates a large amount of data. A digitalization approach is presented that uses ontologies, knowledge graphs, and digital workflows to ...
Simon Bekemeier +17 more
wiley +1 more source
GAPS IN “GAAP”: Issues in Nonprofit Accounting and Reporting in India [PDF]
Nonprofit Organisations (NPOs) in India play an important role as change agents for social and economic development. Though they command substantial amounts of resources, their financial performance measurement and reporting is a major concern.
Gandhi, Shailesh
core
Retailers' press release activity: market signals for stakeholder engagement? [PDF]
, 2005 PURPOSE – To increase understanding of the role, content and effectiveness of press releases. DESIGN/METHODOLOGY/APPROACH – Qualitative and quantitative analyses of UK supermarkets' press releases in 2001/2002, a medium previously little researched in ...
Michael Jay Polonsky, Paul Whysall
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Multimodal Data‐Driven Microstructure Characterization
Advanced Engineering Materials, EarlyView.A self‐consistent autonomous workflow for EBSP‐based microstructure segmentation by integrating PCA, GMM clustering, and cNMF with information‐theoretic parameter selection, requiring no user input. An optimal ROI size related to characteristic grain size is identified.
Qi Zhang +4 more
wiley +1 more source