Inflation adjustments of financial statements : application of international accounting standard 29 : financial reporting in hyperinflationary economies [PDF]
The Bank's draft Operational Directive on Financial Sector Operations requires the adjustment of financial statements in countries where the cumulative inflation rate over three years approaches or exceeds 100 percent.
Goldschmidt, Yaaqov, Yaron, Jacob
core
Control of Polarization and Polar Helicity in BiFeO3 by Epitaxial Strain and Interfacial Chemistry
Advanced Functional Materials, EarlyView.In BiFeO3 thin films, the interplay of interfacial chemistry, electrostatics, and epitaxial strain is engineered to stabilize homohelicity in polarization textures at the domain scale. The synergistic use of a Bi2O2‐terminated Aurivillius buffer layer and a highly anisotropic compressive epitaxial strain offers new routes to control the polar‐texture ...
Elzbieta Gradauskaite +5 more
wiley +1 more source
HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES? [PDF]
Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as ...
Cardos Vasile - Daniel
core
Advanced Functional Materials, EarlyView.Rational halogen mixing strategy was employed to shift the bandgap of Cs2PbBr2I2 from ultraviolet to visible region, enabling first realization of a visible‐light photodetector with this 2D layered Ruddlesden‐Popper perovskite material. Under illumination, light‐induced internal field forms and drives trap‐mediated persistent photoconductivity ...
Md Fahim Al Fattah +11 more
wiley +1 more source
Financial sector pro-cyclicality: lessons from the crisis [PDF]
We analyze the main forces affecting financial system pro-cyclicality (the fact that developments in the financial sector can amplify business cycle fluctuations). We first review some major structural developments in financial markets that may influence
Andrea Pilati +8 more
core
Predicting Atomic Charges in MOFs by Topological Charge Equilibration
Advanced Functional Materials, EarlyView.An atomic charge prediction method is presented that is able to accurately reproduce ab‐initio‐derived reference charges for a large number of metal–organic frameworks. Based on a topological charge equilibration scheme, static charges that fulfill overall neutrality are quickly generated.
Babak Farhadi Jahromi +2 more
wiley +1 more source
Retraction notice to "Influence of financial accounting information transparency on supply chain financial decision-making" [Heliyon 10 (2024) e33113]. [PDF]
HeliyonLu X.
europepmc +1 more source
Advanced Functional Materials, EarlyView.Ag+‐mediated hydrothermal crystal engineering promotes preferential [hk1]‐oriented growth of Sb2Se3 via an ultrathin MoOx interlayer, improving crystallinity and suppressing non‐radiative recombination. The optimized Ag+ treatment photocathode delivers 24.7 mA cm−2 at 0 VRHE and improved stability, revealing an ion‐modulated route to high‐performance ...
Ziying Zhang +10 more
wiley +1 more source
Productivity and pay in cardiovascular medicine and surgery: Is the financial accounting link broken? [PDF]
JTCVS OpenMokashi SA, Cappelli P.
europepmc +1 more source