Consolidated financial statements in light of the Hungarian regulations and the IFRS standards
Companies today have diverse relationship systems. In a legal sense, individual companies exercising influence on each other engage in significant transactions with each other during their operations.
Alexandra Szekeres, Angelika Dienes
doaj +1 more source
Polymer Substrates for Flexible Sensors: Advances and Contributions to Smart Agriculture
This review comprehensively summarizes recent advances in polymer‐based flexible sensors for smart agriculture, focusing on polymer substrate design, interface engineering, and applications in soil, plant, animal, aquaculture, and post‐harvest monitoring.
Yihui Li +12 more
wiley +1 more source
Controlling counterion exchange rate during aqueous phase separation enables the formation of skin‐free, homogeneously porous polyelectrolyte complex hydrogels by suppressing kinetically trapped skin layers and macrovoids. The resulting hydrogel networks exhibit exceptional toughness (∼15 MJ·m−3) and enable 3D (bio)printing and post‐functionalization ...
Adrivit Mukherjee +7 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]
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
One‐Step Curcumin‐Mediated Multiphoton Lithography for Bioactive 3D Scaffolds
Curcumin‐mediated multiphoton lithography enables one‐step fabrication of highly architected complex gelatin methacryloyl scaffolds by exploiting curcumin as a multifunctional bioactive photoinitiator. The resulting 3D structures support mesenchymal stem cell adhesion, proliferation, and migration, while exhibiting dual antibacterial activity through ...
Myrto Charitaki +7 more
wiley +1 more source
EUROPEAN ACCOUNTING REGULATION - HISTORY AND PERSPECTIVES [PDF]
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
Interaction‐Driven Assembly Pathways in Heterogeneous Active Microrobotic Systems
Peanut‐ and cube‐shaped light‐powered microrobots exhibit distinct magnetic and photocatalytic responses that determine their heterogeneous self‐assembly. In the dark, magnetic dipole interactions drive colloidal copolymerization with cubes acting as nucleation centers, whereas under light irradiation, phoretic interactions compete with magnetic ...
Domenico Calabrò +5 more
wiley +1 more source
Mineral Deposition From Liquid Precursors Triggered by Complementary Polyelectrolytes
Polyelectrolyte additives can delay or prevent crystal nucleation in supersaturated solutions of insoluble mineral salts such as calcium carbonate. This work reports that adding a second, oppositely‐charged polyelectrolyte leads to immediate mineral crystallization from such metastable solutions.
Mohammed Kayes Patoary +6 more
wiley +1 more source
Tailored Diketopyrrolopyrrole Derivatives for Efficient Deep‐Red Organic Lasers
Tailored diketopyrrolopyrrole derivatives exhibit high stable amplified spontaneous emission with single or dual bands. Incorporated into distributed‐feedback lasers based on one‐ and two‐dimensional dichromated‐gelatin diffractive gratings, these materials provide a robust, flexible platform for integrated organic deep‐red light sources. ABSTRACT Deep‐
Pablo Pasqués‐Gramage +10 more
wiley +1 more source
Make‐Use‐Remake: Toward Indefinite Low‐Temperature Material Loops
We introduce a regenerable materials platform built from microparticles bound by a temperature‐responsive polymer shell, enabling strong, processable structures from diverse feedstocks. The material is shaped at low temperatures (80°C) using common manufacturing methods and reprocessed repeatedly in the presence of water, demonstrating stable ...
Nikola Křivánková +2 more
wiley +1 more source

