Results 51 to 60 of about 1,022 (255)

The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?

Revista de Contabilidade e Organizações, 2019
This paper has two objectives: (1) to demonstrate that the main accounting choices made by accountants and managers of OGX Company throughout its full business life cycle were not opportunistic, as often suggested by the hypothesis of Positive Accounting
Adolfo Henrique Coutinho e Silva, Moacir Sancovschi, Ariane Gabriela Chagas dos Santos   +2 more
doaj   +1 more source

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

Practitioner and landholder perspectives on conservation covenants and extreme weather events

Conservation Science and Practice
Conservation covenants are essential for biodiversity conservation and can offer support to landholders facing climate‐induced challenges. To understand how these events impact landholder livelihoods and their participation in conservation covenant ...
Shirali Davé, Jonathan R. Rhodes, Kelly Fielding, Carla L. Archibald   +3 more
doaj   +1 more source

Tracking Battery Microstructural Degradation Through Directional Thermal Transport Signatures

Advanced Functional Materials, EarlyView.
In lithium‐ion batteries, heat conduction varies between the through‐plane and in‐plane directions because of the cell's layered structure. Therefore, cell degradation influences thermal conductivity in each direction uniquely due to detailed microstructural and compositional changes.
Mohammad Shoghi Tekmedash, Rituparna Mohanty, Jack Leber, David Nageb, Mirella Richard, Sharan Singh, Amin Reihani   +6 more
wiley   +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

Anisotropic Phonon Dynamics and Directional Transport in Actinide Van der Waals Semiconductor Uranium Triselenide

Advanced Functional Materials, EarlyView.
USe3 is introduced as an actinide van der Waals semiconductor that mirrors the quasi‐one‐dimensional physics of transition‐metal trichalcogenides. Polarization‐resolved Raman spectroscopy on exfoliated flakes maps strong in‐plane phonon anisotropy and strain‐tunable mode shifts.
Aljoscha Söll, Valentino Jadriško, Sourav Dey, Nassima Benchtaber, Kalyan Sarkar, Borna Radatović, Jan Luxa, Fedor Lipilin, Kseniia Mosina, Vojtěch Kundrát, Jakub Zalesak, Jana Vejpravová, Martin Žáček, Szymon J. Zelewski, Nikolas Antonatos, Christoph Gadermaier, José J. Baldoví, Zdeněk Sofer   +17 more
wiley   +1 more source

MOTIVASI MANAJEMEN LABA DALAM KAPITALISASI BIAYA RISET DAN PENGEMBANGAN

El Muhasaba: Jurnal Akuntansi, 2013
The capitalization of research and development (RD) costs is a controversial accounting issue because of the contention that such capitalization is motivated by incentives to manipulate earnings. Indonesian Financial Accounting Standards (SAK) allows for
YUSLI MARIADI, SUTRISNO SUTRISNO, ROSIDI ROSIDI   +2 more
doaj   +1 more source

An Integrated Oxygen‐Supplying Device and Predictive Multiphysics Model for Extended Ambient Transport of Insulin‐Producing Cells

Advanced Functional Materials, EarlyView.
Cell therapies typically rely on cold‐chain logistics and cryopreservation, limiting access and compromising cell quality. Here, a dual‐chamber device separates an oxygen‐supplying chamber from a hyaluronic acid cargo chamber, sustaining oxygen delivery for over 70 h and enabling ambient‐temperature shipment.
Daniel A. Domingo‐Lopez, Ruth Tarpey, Benjamin Brennan, Bryan D. Boyle, Amir M. Alsharabasy, Abhik Mallick, Gabriella Bellavia, Abhay Pandit, Garry P. Duffy, Ruth E. Levey   +9 more
wiley   +1 more source

Spatially Regulated Silicon Clusters in Trimodal Composite Anodes for High‐Energy Lithium‐Ion Batteries

Advanced Functional Materials, EarlyView.
A trimodal anode architecture spatially regulates silicon clusters within confined interstitial environments formed by graphite and contorted hexabenzocoronene. This confinement suppresses silicon aggregation and localized stress while enabling efficient Li‐ion transport, achieving high‐capacity, stable lithium‐ion batteries.
Jeongmi Joo, Minsung Kang, Seung Hak Oh, Jee Ho Ha, Hyunji Cha, Jimin Han, Ji‐Su Lim, Dae Hyeon Kwon, Won‐Jin Kwak, Sang Kyu Kwak, Seokhoon Ahn, Seok Ju Kang   +11 more
wiley   +1 more source

LEASE FINANCING: A NEW DUAL APPROACH [PDF]

Strategii Manageriale, 2013
Leasing is an important additional financing technique used by many companies, enabling them to use property, plant and equipment without making large initial cash outlays.
Cristina-Aurora, BUNEA-BONTAS
doaj