Results 61 to 70 of about 16,201,475 (297)
SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION
The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international
Mihai Deju
doaj +1 more source
A Full Physical Strategy for Electrical Contacts on Laser‐Induced Graphene (LIG) Electrodes
A fully dry fabrication strategy combining PVD and dual‐laser processing enables direct integration of laser‐induced graphene with metallic current collectors. Ultralow Au‐LIG contact resistance is achieved without binders, adhesives, or chemical treatments, while preserving electrochemical performance.
Davide Arcoraci +9 more
wiley +1 more source
ACCOUNTING CONSOLIDATION OF THE BALANCE BY THE ACQUISITION METHOD
The emergence and need for making the consolidated calculations is a significant issue in a modern financial reporting. For the consolidation needs is important to determine theoretically a group of enterprises, in its narrower and broader sense, and ...
Ivan Milojević +2 more
doaj
A compact resistively loaded metamaterial absorber captures RF energy at 2.4 GHz and directs most of the accepted power to modeled loads. The resonant response is confirmed experimentally for the fabricated absorber, while an impedance‐matched rectifier is evaluated through simulation. The stage‐wise results distinguish absorber, rectifier, and cascade
Md. Murad Kabir Nipun, Md. Jahedul Islam
wiley +1 more source
Banking industry's consolidation: what's a small business to do? [PDF]
Relaxation of the rules governing where banks can expand and new technologies for providing banking services have contributed to rapid consolidation in the industry. In addition, the number of commercial banks in the United States has been shrinking, and
Loretta J. Mester
core
Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source
Este trabajo analiza el efecto que las motivaciones del emprendedor -concretamente, ciertas características del emprendedor y de su entorno -ejercen en la consolidación empresarial.
Agustín Álvarez-Herranz +2 more
doaj
Integration and consolidation in EU banking - an unfinished business [PDF]
The objective of this paper is to review the obstacles to cross-border integration and consolidation, which confront banks operating within the EU. Theoretical and empirical evidence supports the view that integration and consolidation in the banking ...
Christoph Walkner, Jean-Pierre Raes
core
A Contingency View of Consolidation Systems [PDF]
A consolidation system is a type of an accounting information system that aims to facilitate the consolidation process of organisations that are comprised of a collection of entities, but that are required to produce one set of consolidated financial ...
SMITH, PIETER,RETIEF +1 more
core
Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net
ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina +1 more
wiley +1 more source

