Results 101 to 110 of about 1,766,485 (324)

Marking to Market for Financial Institutions: A Common Sense Resolution [PDF]

open access: yes
Debate has intensified in recent years on the advantages and disadvantages of moving towards a full mark-to-market accounting system for banks and insurance companies.
Elena Carletti   +2 more
core  

Revisiting Stability Criteria in Ball‐Milled High‐Entropy Alloys: Do Hume–Rothery and Thermodynamic Rules Equally Apply?

open access: yesAdvanced Engineering Materials, Volume 27, Issue 6, March 2025.
The stability criteria affecting the formation of high‐entropy alloys, particularly focusing in supersaturated solid solutions produced by mechanical alloying, are analyzed. Criteria based on Hume–Rothery rules are distinguished from those derived from thermodynamic relations. The formers are generally applicable to mechanically alloyed samples.
Javier S. Blázquez   +5 more
wiley   +1 more source

Effectiveness of Customer Relationship Management in Shopping Malls: Mall–Retailer Collaboration Empirics

open access: yesAdministrative Sciences
This study examines the collaborative impact of Customer Relationship Management (CRM) between shopping mall management and retailers on customer traffic.
Manuel García-Nieto   +2 more
doaj   +1 more source

Geometric Optimization and Mechanical Performance Enhancement of Auxetic Structures for High‐Impact Applications Through Fused Deposition Modeling

open access: yesAdvanced Engineering Materials, EarlyView.
This study explores the mechanical performance of three auxetic structures, identifying a re‐entrant‐star hybrid as the most effective for impact absorption. Finite element simulations and experiments demonstrate significant gains in energy absorption and flexural strength after geometric optimization. This study investigates the mechanical performance
Malik Hassan   +4 more
wiley   +1 more source

Financial Accounting

open access: yes, 2017
The sixth edition of the textbook was prepared by a team of teachers of the FSBU VO "Financial University under the Government of the Russian Federation" for university students studying in the field of preparation "Economics." The textbook contains all the program questions on the academic discipline "Financial Accounting".
Yuliya Scherbinina   +18 more
openaire   +2 more sources

The nature and diversity of governmental activities [PDF]

open access: yes
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
core  

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