Results 81 to 90 of about 1,881,439 (285)

Accrual Financial Reporting In the Australian Public Sector: An Economic Perspective [PDF]

open access: yes
Australian governments have recently moved from cash accounting to accrual accounting. This paper discusses a number of issues pertaining to key accrual fiscal measures.
Marc Robinson
core  

Electrochemical Evaluation of Compressed Selective Laser Melted AlSi7Mg and AlSi10Mg Alloys in Chloride Environment

open access: yesAdvanced Engineering Materials, EarlyView.
The corrosion performance of AlSi7Mg and AlSi10Mg alloys produced through selective laser melting (SLM) was examined under compressive stress in a chloride environment. Electrochemical analyses, including open‐circuit potential (OCP), potentiodynamic polarization (CPP), and electrochemical impedance spectroscopy (EIS), were complemented by scanning ...
Femi John Akinfolarin   +2 more
wiley   +1 more source

Financial Reporting for Environmental and Social responsibility: A Normative Strategic Concept [PDF]

open access: yes
Corporate responsibility demands that firms address environmental and social values in their firm’s policy and key performance indicators. These are integrated through strategic planning and require firms to merge the longer term environmental and social
Jean Raar
core  

Window Dressing in Reported Earnings [PDF]

open access: yes, 2008
The article discusses the use of the term window dressing, a wide range of techniques for auditing, by audit clients to enhance the financial position of an entity through manipulated disclosures.
Guan, L., He, Steven D, McEldowney, J.
core   +1 more source

Innovative Processing of Compacted Waste Aluminum Alloy Powders via Controlled Remelting and Solidification

open access: yesAdvanced Engineering Materials, EarlyView.
This study demonstrates an efficient recycling route for out‐of‐spec AlSi10Mg atomized powders through compaction and arc remelting followed by suction casting. By correlating compaction load, cooling rate, and resulting microstructure, we show that intermediate pressures (50–80 kN) and rapid cooling refine dendrites, reduce porosity, and enhance ...
Mila Christy de Oliveira   +4 more
wiley   +1 more source

KUALITAS STANDAR PELAPORAN KEUANGAN, AUDITING DI DALAM HUBUNGAN KEMAJUAN PASAR MODAL DAN PEREKONOMIAN NEGARA

open access: yesJurnal Analisis Bisnis Ekonomi, 2019
The purpose of this research is to test moderate effect financial reporting and auditing standard quality between corelation of capital market development and economic development.
Rahmat Fajar Ramdani   +2 more
doaj  

Human Wounds and Its Burden: An Updated Compendium of Estimates [PDF]

open access: yes, 2019
Significance: A 2018 retrospective analysis of Medicare beneficiaries identified that ∼8.2 million people had wounds with or without infections. Medicare cost estimates for acute and chronic wound treatments ranged from $28.1 billion to $96.8 billion ...
Sen, Chandan K.
core   +1 more source

Prediction of Surface Topography Parameters in Direct Laser Interference Patterning of Stainless Steel Using Infrared Monitoring and Convolutional Neural Networks

open access: yesAdvanced Engineering Materials, EarlyView.
This study presents an infrared monitoring approach for direct laser interference patterning (DLIP) combined with a convolutional neural network (CNN). Thermal emission data captured during structuring are used to predict surface topography parameters.
Lukas Olawsky   +5 more
wiley   +1 more source

SOCIAL RESPONSABILITY AND CORPORATE GOVERNANCE IN EVALUATING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The evaluation of an entity's economic performance is often perceived by the public as being limited to the analyses carried based on a component of the annual financial statements or on a component of the profit and loss account. We believe, however,
MIRON VASILE-CRISTIAN-IOACHIM
doaj  

Challenges and Opportunities of Implementing Inflation Accounting in Iran's Reporting Environment [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی
Objective Inflation accounting plays an essential role in improving the reporting process of business entities facing chronic and double-digit inflation.
Peyman Amini, Amirmohammad Heidari
doaj   +1 more source

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