Results 71 to 80 of about 13,483 (260)

Financial Statements of Large Companies: An Empirical Study of Russian Catering and Hotel Companies

open access: yesФинансы: теория и практика
The object of the study is the ownership structure of large companies in food service and hotel businesses in Russia.The subject of the study is the financial statements of these companies.The purpose of the study is to investigate large companies in the
S. V. Kolchugin
doaj   +1 more source

The Influence of Field‐Assisted Sintering Technology (FAST) Temperature and Cooling Rate on the Microstructural Evolution in Gamma‐Titanium Aluminide Alloy GE4822

open access: yesAdvanced Engineering Materials, EarlyView.
Controlling the Field Assisted Sintering Technology (FAST) parameters, dwell temperature and cooling rate, significantly influences the microstructural evolution in titanium aluminide GE4822. Significant γ‐lamellar colonies develop only upon cooling through the α‐transus.
Jack Krohn, James Pepper, Martin Jackson
wiley   +1 more source

Comparative Study at European Level on the Criteria that Determine the Obligation to Audit the Financial Statements and the Organizational Structure of the Statutory Audit Oversight Body

open access: yesAudit Financiar, 2019
In recent years, the accountancy profession has been significantly influenced by the amendment of EU directives in the field of accounting and statutory audit.
doaj   +1 more source

A Novel Modified Petroresin Particle (MPRP) With Enhanced Oil–Water Selectivity for Cold Production in Heavy Oil Reservoirs

open access: yesAdvanced Functional Materials, EarlyView.
A novel oil–water selective conformance control agent, MPRP, is prepared via hydrophilic grafting and mechanical granulation. MPRP uniformly disperses in water, cohesively expands upon aging, and readily dissolves in the oil phase. During conformance control, it selectively aggregates in water channeling pathways to form effective plugs without ...
Guang Zhao   +6 more
wiley   +1 more source

Accounting Conservatism In Non-State Companies And Consolidated Financial Statements

open access: yesFolia Oeconomica Stetinensia
Accounting conservatism has been a significant area of research in the last few decades due to its effects on financial reporting quality. Nevertheless, it has been influenced by many factors that lead companies to be more or less conservative.
Kimouche Bilal, Boussenna Hemza
doaj   +1 more source

Semiconducting Polymers Post‐Functionalized With Ureido‐Pyrimidinone for Robust Stretchable Transistors

open access: yesAdvanced Functional Materials, EarlyView.
The design of intrinsically robust stretchable semiconducting polymers was achieved through OTBS‐mediated post‐functionalization of PDPP2T side chains with UPy units, generating dual hydrogen‐bonding motifs comprising weaker urethane linkages and strong quadruple UPy interactions along the long alkyl side chain, which is crucial for achieving desirable
Dinda Bazliah   +7 more
wiley   +1 more source

Consolidated Financial Statements - Elements of the Management Decision to Invest

open access: yesAgora International Journal of Economical Sciences, 2020
The objective of the consolidated financial statements is to present the financial position, performance and evolution of the financial position in relation to the units included in the group of companies, as if it were a single company.
Cristina Ioana Antik
doaj  

Local government and utility firms’ debts [PDF]

open access: yesFinancial Theory and Practice, 2011
The global financial crisis has affected the Croatian local public sector. In such circumstances, local government units’ debts and borrowing should be approached with caution.
Marko Primorac
doaj  

Catalytically Enhanced Near Room‐Temperature Hydrogen Sensing Using Pd‐ZnO Colloidal Crystals

open access: yesAdvanced Functional Materials, EarlyView.
Pd‐decorated ZnO colloidal crystal monolayers demonstrate excellent performance across a wide hydrogen concentration range at 33°C, with high selectivity and reproducible device fabrication. The sensors show strong responses even at low‐ppm H2 concentrations and an ultra‐low detection limit of 82 ppb, indicating their suitability for diverse hydrogen ...
Hamidah Alluhaybi   +13 more
wiley   +1 more source

CONTEMPORARY THEORY SEBAGAI PENDEKATAN ALTERNATIF DALAM PENYUSUNAN LAPORAN KONSOLIDASI

open access: yesJurnal Akuntansi dan Keuangan, 2001
Consolidated financial statements must be prepared if one of the combining entities obtain control over another. These reports should not be biased in favor of any group and must be based on the underlying substance of the economic events. There are some
Juniarti Juniarti
doaj  

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