Results 91 to 100 of about 6,800,747 (282)

Gradient‐Conductivity Architecture Enables Synchronous Enhancement of Sensitivity and Detection Range in Multifunctional All‐Paper Sensors

Advanced Functional Materials, EarlyView.
A gradient‐engineered all‐paper sensor is fabricated by integrating MXene and in situ grown AgNPs within hierarchical cellulose networks. The device breaks the sensitivity–detection range trade‐off through cascaded conductive pathways, enabling ultrahigh pressure sensitivity, humidity–pressure decoupled dual‐mode sensing, and outstanding EMI shielding,
Ao Li, Jun Xu, Dezhong Xu, Zhaohui Zhang, Jiyi Li, Daxian Cao, Kefu Chen, Mizi Fan   +7 more
wiley   +1 more source

Fair Value Hierarchy and Corporate Governance Mechanisms in Financial Institutions

Adpebi Science Series
The International Accounting Standard Board (IASB) has issued IFRS 13 regarding fair value measurement in a hierarchy. The fair value measurement in the hierarchy at level 3 for unobservable prices involves the largest estimate so that fair value information at level 3 is less reliable and less relevant in the company's valuation. Therefore, this study
openaire   +1 more source

Analysis of International Accounting Regulations with Regards to Fair Value [PDF]

Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand.
Diana COZMA IGHIAN
core  

Bone‐Inspired Recyclable Composites for Damage‐Tolerant Circular Materials

Advanced Functional Materials, EarlyView.
Bone‐inspired architected composites are developed by combining osteon‐like reinforcements with a recyclable Elium thermoplastic matrix. The hierarchical architecture redirects cracks and promotes energy dissipation, while enabling recovery of intact, aligned, load‐bearing reinforcement units that retain their original stiffness, revealing a route ...
Alessandro Stagni, Nastaran Bahrami Novin, Luigi Benvenuto, Enrico Lertora, Flavia Libonati   +4 more
wiley   +1 more source

A MULTI-DIMENSIONAL COMPOSITE RESILIENCE INDEX FOR UKRAINIAN PUBLIC ADMINISTRATION UNDER CONFLICT CONDITIONS

Economics & Education
This paper constructs, empirically identifies, and longitudinally validates a Multi-Dimensional Composite Resilience Index (MCRI) for Ukrainian public administration institutions using seven internationally recognised governance datasets spanning 2015 ...
Volodymyr Momot, Sergii Kholod, Viktoriia Sokolova   +2 more
doaj   +1 more source

Effect of Environmental Social Governance (ESG) Performance and Fair Value Hierarchy on Earnings Management

Assets: Jurnal Akuntansi dan Pendidikan
This study aims to analyze the effect of ESG performance and fair value hierarchy level 1, 2 and 3 on earnings management. The sample used was 201 company observations consisting of non-financial companies that had ESG scores on refinitiv eikon in 2018-2023. The analysis method used is multiple linear regression.
Andesta Brilian Nelson, Annisaa Rahman
openaire   +1 more source

公正価値測定のフレームワーク化 [PDF]

, 2005
In June 2004, Financial Accounting Standards Board issued Proposed Statement of Financial Accounting Standards Fair Value Measurements that establishes a framework of fair value measurement.
今田, 正
core  

Advancing SafeWax, A Bio‐Inspired Superhydrophobic Coating, Toward Sustainable and Climate‐Resilient Crop Protection

Advanced Functional Materials, EarlyView.
This study advances SafeWax, a bio‐inspired, fatty‐acids‐based superhydrophobic coating, by identifying an agriculturally compliant solvent and revealing how solvent‐controlled Fatty acid crystallization governs the coating's microscopic structure and performance.
Niv Ben‐Arie, Iryna Polishchuk, Franziska Tauber, Coralie Schneider, Elena Prudnikov, Alessia Calora, Silvia Milita, Simona Fermani, Mireia Alejandra Ibanez Revert, Ilaria Filippetti, Claudio Ratti, Matthias Kellermeier, Markus Rueckel, Boaz Pokroy   +13 more
wiley   +1 more source

Fair value and rules of its measurement under Exposure Draft “Fair Value Measurement”

, 2011
W opracowaniu analizie poddano uwarunkowania definicyjne pojęcia wartości godziwej w świetle regulacji Międzynarodowych Standardów Sprawozdawczości Finansowej i projektu standardu Pomiar wartości godziwej.
Frendzel, Maciej
core   +1 more source

Kinetics‐Controlled Architecture of Binder‐Free Organic Electrodes for Enhanced Ion Transport

Advanced Functional Materials, EarlyView.
Pulse reverse electrodeposition controls nucleation and growth to create hierarchically porous Py‐derived oligomeric electrodes with enhanced ionic accessibility and reduced transport resistance. The resulting binder‐free architectures translate these transport advantages into practical sodium‐storage functionality.
Satendra Kumar, María del Carmen Giménez‐López   +1 more
wiley   +1 more source