Results 101 to 110 of about 12,821 (274)

Understanding the regional dynamics and determinants of urban cultural facilities in the Yangtze River Economic Belt, China

Humanities & Social Sciences Communications
Ensuring fair distribution of Urban Cultural Facilities (UCFs) is crucial for achieving urban equity, but research from a regional perspective is relatively scarce. This study employs Exploratory Spatial Data Analysis (ESDA) and GeoDetector techniques to
Wei Ma, Wenxin Zhang, Quanxiu Chen, Huaxiong Jiang, Kaixu Zhao, Chengzhen Song, Yixing Yin   +6 more
doaj   +1 more source

Mechanical Behavior and Fracture Mechanisms of MXene/PVDF Nanocomponsites: In Situ Characterization and Multiscale Analysis

Advanced Functional Materials, EarlyView.
Multiscale experiments and modeling reveal how Ti3C2Tx MXene nanosheets reinforce PVDF nanocomposites. An optimal MXene loading (∼1 wt.%) nearly doubles tensile strength through efficient stress transfer, flake alignment, and crack‐deflection mechanisms, transforming ductile polymer behavior into a controlled multi‐stage fracture pathway which aligns ...
Bita Soltan Mohammadlou, James FitzPatrick, Li Meng, Kateryna Shevchuk, Ahmad Najafi, Yury Gogotsi   +5 more
wiley   +1 more source

Using The Fair Value Hierarchy On Reporting Of Tangible Assets [PDF]

, 2015
Bu çalışmada, Vergi Usul Kanunu (VUK) uyarınca öngörülen amortisman yöntemlerine yönelik uygulamalar ile "TMS 16 Maddi Duran Varlıklar" standardı uyarınca öngörülen amortisman yöntemlerine yönelik uygulamalar karşılaştırılarak, yeni yaklaşımların ...
Öztürk, Erkan
core  

Rationally Designed Bilayer Passivation Strategy for High‐Performance Vacuum‐Processed Perovskite Solar Cells

Advanced Functional Materials, EarlyView.
A bilayer “Anchor‐and‐Seal” passivation strategy using EDAI2 and 4MeO‐PEAI effectively mitigates surface defects in vacuum‐processed perovskite films through synergistic hydrogen bonding and Lewis base coordination. This approach optimizes interfacial energy alignment and suppresses non‐radiative recombination, enabling vacuum‐deposited p‐i‐n ...
Mohammadhossein Kohan, Sang‐Heon Lee, Jaswinder Singh, Sung‐Nam Kwon, Seok‐In Na   +4 more
wiley   +1 more source

公正価値測定のフレームワーク化

, 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  

Solution‐Processed Two‐Dimensional Indium Oxide on Sodium‐Embedded Alumina for Reconfigurable Optoelectronic Synaptic Transistors

Advanced Functional Materials, EarlyView.
Wafer‐scale two‐dimensioanl In2Se3 oxidized into InOx on sodium‐embedded beta‐alumina enables multifunctional reconfigurable electronics. Sodium ions accumulate within distinct spatial distribution under drain‐controlle and gate‐controlled operation. Drain‐control operation gives controllability of ultraviolet‐driven optoelectronic synaptic conductance
Jinhong Min, Yonghyun Albert Kwon, Hyunbin Kim, Jihyun Kim, Myeongjin Jung, Jaewon Heo, Gwang Ya Kim, Vlastimil Mazanek, Zdeněk Sofer, In Soo Kim, Jeong Ho Cho, Hyesung Park, Sang Min Won, Joohoon Kang   +13 more
wiley   +1 more source

Scale Politics Amid Spatial Governance: A Case Study of the Guangdong-Hong Kong-Macao Greater Bay Area

Redai dili
Rapid regional economic development and urban growth in China pose new theoretical and practical demands for enhanced national spatial governance. However, existing political science theories, such as scientific hierarchy, block politics, and corporatism,
Qu Sicheng, Cao Xiuting, Zhou Zihang
doaj   +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

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

The Value relevance of the IFRS 7 fair value hierarchy: Evidence from the European banking sector

, 2011
PURPOSE OF THE STUDY The purpose of the study is to analyze whether investors see fair values of mark-to-market financial instruments as more value relevant than fair values of mark-to-model financial instruments.
Laakso, Roni
core