Results 111 to 120 of about 214,451 (304)
IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review [PDF]
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Five years later, the paper analyses the advancements in the accounting harmonisation process within European ...
Gabriele Guggiola
core
Upcycling of Disposable Face Masks into Water‐Resistant and Flame Retardant Foams
Advanced Functional Materials, EarlyView.Disposable mask waste is upcycled into lightweight polypropylene‐based foams with tunable porosity and composite architectures reinforced by ear‐loop fibers. The sustainable solvent‐based process enables upcycling rates of 91% and solvent recovery of >90%.
Jingjing Pan +3 more
wiley +1 more source
VALUE RELEVANCE OF GROUP FINANCIAL STATEMENTS BASED ON ENTITY VERSUS PARENT COMPANY THEORY: EVIDENCE FROM THE LARGEST THREE EUROPEAN CAPITAL MARKETS [PDF]
Annals of the University of Oradea: Economic Science, 2012 Financial statementsn#8217; main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions.
Müller Victor-Octavian
doaj
Deterministic hBN Bubbles as a Versatile Platform for Studies on Single‐Photon Emitters
Advanced Functional Materials, EarlyView.Single‐photon emitters (SPEs) in hBN are promising for quantum technologies; however, in exfoliated samples their activation is required, limiting reproducibility of previous studies. This work introduces a large‐area MOVPE‐grown hBN platform that hosts SPEs without prior activation.
Piotr Tatarczak +8 more
wiley +1 more source
Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France [PDF]
Historically, the format of financial statements has varied from one country to another. Recently, due to the attractiveness of their capital markets, the strength of their accounting professions and the influence of their institutional investors, Anglo ...
DING, Yuan +2 more
core
Advanced Functional Materials, EarlyView.Ultrathin AlOxHy interlayers between aluminum films and polymer substrates significantly improve electro‐mechanical properties of flexible thin film systems. By precisely controlling interlayer thickness using atomic layer deposition, this study identifies an optimal interlayer thickness of 5–10 nm that enhances ductility and delays cracking.
Johanna Byloff +9 more
wiley +1 more source
Nano‐ and Micro‐Sized Solid Materials Used as Antiviral Agents
Advanced Functional Materials, EarlyView.Due to the rise of viral infections in humans and possible viral outbreaks, the use of nano‐ or micro‐sized materials as antiviral agents is rapidly increasing. This review explores their antiviral properties against RNA and DNA viruses, either as a prevention or a treatment tool, by delving into their mechanisms of action and how to properly assess ...
Orfeas‐Evangelos Plastiras +6 more
wiley +1 more source
EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES [PDF]
Annals of the University of Oradea: Economic Science, 2014 The first directive regarding the financial reporting at the level of European Union is published in 1978 (The Fourth Directive) and whereas its content does not refer to the group companies, this directive was supplemented by another directive (The ...
Mariana Farcas, Luminita Rus, ,
doaj
Shape‐Changing Multiphase Microparticles from Complex Liquid Crystal Emulsions
Advanced Functional Materials, EarlyView.Liquid crystalline network (LCN) microparticles are prepared from single, double (Janus), and triple emulsions through a simple and scalable bulk‐emulsification strategy. Under heating, the particles exhibit robust, reversible, large‐amplitude deformations that depend both on the morphology and the liquid crystals director field configuration.
Marco Turriani +3 more
wiley +1 more source