Results 51 to 60 of about 167,996,715 (310)

The role of human capital cost in accounting

open access: yes, 2009
The purpose of this research is to deal with the human capital disclosure issue of present accounting systems. Many companies nowadays derive their competitive advantages mainly from human capital. However, under generally accepted accounting principles,
陳海鳴; Chen, Hai-ming; Lin, Ku-jun
core   +1 more source

Advanced MXene‐Based Multifunctional Nanoarchitecture Materials Engineered for Adsorptive Cleanup of Hazardous Radioactive Pollutants: A Comprehensive Critical Review

open access: yesAdvanced Materials Interfaces, EarlyView.
This work critically reviews MXenes as highly effective multifunctional nanomaterials for the adsorption of radio‐contaminants, demonstrating a remarkable adsorption capacity of up to 1376.75 mg/g and cyclic stability of 2–8 cycles, with complexation, electrostatic interactions, and the numerical strength of MXene active sites playing a key operational
Stephen Sunday Emmanuel   +1 more
wiley   +1 more source

Relationship between Debt Ratio, Size and Cost of Capital of Firm with Conditional and Unconditional Conservatism [PDF]

open access: yesمجله دانش حسابداری, 2014
In this study, the relationship between factors including debt ratio, size and capital cost of firm with conditional and unconditional conservatism in the Tehran Stock Exchange is investigated.
Majid shahbazi, Bita Mashayekhi
doaj   +1 more source

The cost of capital for power generation in atypical capital market conditions

open access: yes, 2014
Determining the cost of capital in the energy sector requires considerable care. Whether being derived by firms, stock analysts, policymakers or regulators, the consequence of error is amplified because the energy sector is the world's most capital ...
Simshauser, P
core   +1 more source

Recent Advances in Plasma‐Enhanced Atomic Layer Etching for Next‐Generation Nanofabrication

open access: yesAdvanced Materials Interfaces, EarlyView.
Continued semiconductor miniaturization demands atomic‐scale patterning and ultralow surface roughness beyond the capabilities of conventional reactive ion etching. This review highlights advances in isotropic and anisotropic plasma‐enhanced atomic layer etching since 2020, covering fundamental mechanisms, applications across major semiconductor ...
Shih‐Nan Hsiao
wiley   +1 more source

Evolution of OLED Lamination Technology With Development of Display Form Factors

open access: yesAdvanced Materials Technologies, EarlyView.
This review evaluates the evolution of organic light‐emitting diode (OLED) lamination technologies alongside advancing display form factors. It contrasts optically clear adhesives and resins, highlighting uniformity control for rigid screens, bubble‐free optimization for bended architectures, and visible‐light curing for foldable layers.
Kwan‐Young Han, Ji‐Hoon Park
wiley   +1 more source

Mengukur Risiko dan Atraktivitas Investasi Infrastruktur di Indonesia

open access: yesJurnal Teknik Sipil, 2010
Abstrak. Ketersediaan infrastruktur yang andal dan memadai mempunyai peranan substansial bagi pertumbuhan ekonomi nasional. Namun demikian kebutuhan dana untuk investasi di sektor ini sangat besar yang tidak mampu sepenuhnya ditanggung oleh Pemerintah ...
Andreas Wibowo
doaj  

Advanced Manufacturing of Composite‐Based Systems for Energy Applications

open access: yesAdvanced Materials Technologies, EarlyView.
Advanced manufacturing enables the integration of polymers, ceramics, metal oxides, and composites into architected microstructures with tailored transport pathways. By coupling material selection, manufacturing strategy, and structural design, multifunctional energy systems can simultaneously improve electrochemical performance, thermal management ...
Sri Vaishnavi Thummalapalli   +13 more
wiley   +1 more source

LEVERAGE, COST OF CAPITAL AND BANK VALUATION

open access: yesJournal of Financial Management, Markets and Institutions, 2018
In this paper, we present a model that demonstrates the effect of debt on cost of capital and value in the case of banking firms. Using a static partial equilibrium setting, both in a steady state and steady growth scenario, we derive a bank-specific ...
FEDERICO BELTRAME   +2 more
doaj   +1 more source

Ligand‐Dependent Locally Excited and Charge‐Transfer Emission in Linear Copper(I) Mesoionic Carbene Luminophores

open access: yesAdvanced Optical Materials, EarlyView.
Ligand engineering enables precise control of emission in linear Cu(I) complexes by tuning donor–acceptor interactions between electron‐rich amines and π‐accepting mesoionic carbenes. Naphthyl‐substituted carbenes promote locally excited phosphorescence with vibronic structure, whereas electron‐rich amides combined with electron‐poor carbenes favor ...
Felix León   +7 more
wiley   +1 more source

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