Results 121 to 130 of about 1,766,485 (324)
International Financial Reporting Standard 5 - Non-Current Assets Held for Sale and Discontinued Operations [PDF]
International Financial Reporting Standard 5 has the working title Non-current assets held for sale and discontinued operations. This fi nancial reporting standard also represents a new group of standards along with the previous four, including existing ...
Drazen Cucic, Ivo Mijoc, Luka Crnkovic
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Advanced Engineering Materials, EarlyView.This article provides an overview of recent advancements in bulk processing of rare‐earth‐free hard magnetic materials. It also addresses related simulation approaches at different scales. The research on rare‐earth‐free magnetic materials has increased significantly in recent years, driven by supply chain issues, environmental and social concerns, and
Daniel Scheiber, Andrea Bachmaier
wiley +1 more source
Indonesian Journal of Innovation and Applied SciencesThis research aims to determine barriers to the expansion of women-owned businesses in rural communities of South Africa. To collect data for the research, a quantitative research approach was adopted.
Kansilembo Freddy Aliamutu +1 more
doaj +1 more source
THE POLITICS OF FINANCIAL AUDITING [PDF]
Accounting is an important factor in recent transformations in the management of economic life in Romania. A marked convergence between private and public sector philosophies of administration has occurred and accounting has given operational substance ...
Assist. Ph.D Student Vinatoru Sorin-Sandu +1 more
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US GAAP Conversion To IFRS: A Case Study Of The Cash Flow Statement [PDF]
, 2014 International Reporting Standards (IFRS) has become the required framework for most of the world financial market economies as of January 1, 2011. This includes, in a non-comprehensive listing, the many European Union countries - Canada, Australia and ...
Harris, P, Shubita, M, Stahlin, W
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Challenges during Flash Lamp Annealing of Aerosol‐Deposited Barium Titanate Films
Advanced Engineering Materials, EarlyView.Aerosol deposition is used to rapidly deposit barium titanate films with thicknesses ranging from 2 to 16 μm at room temperature, eliminating the need for further densification. However, to recover the electromechanical properties, annealing is required, which limits the usage of temperature‐sensitive substrates.
Michel Kuhfuß +7 more
wiley +1 more source
Mandatory IFRS adoption and accounting comparability [PDF]
The adoption of IFRS by many countries worldwide fuels the expectation that financial accounting might become more comparable across countries. This expectation is opposed to an alternative view that stresses the importance of incentives in shaping ...
Joachim Gassen, Stefano Cascino
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Financial Information Failure and Lawyer Responsibility [PDF]
, 2006 When public firms collapse amid allegations of financial information failure-such as misleading financial statements-society looks beyond the role of accountants to see who else should be held responsible.
Schwarcz, Steven L.
core +1 more source
Can Ti‐Based MXenes Serve as Solid Lubricants for Brake Applications? A Tribological Study
Advanced Engineering Materials, EarlyView.This study explores the first implementation of Ti‐based MXenes materials in brake pad friction composite material. The resulting composite material exhibits a 48% reduction in the wear rate; alongside significant improvements are observed for thermal and mechanical properties.
Eslam Mahmoud +7 more
wiley +1 more source