Results 71 to 80 of about 2,193,222 (326)

Three‐dimensional Antimony Sulfide Based Flat Optics

open access: yesAdvanced Functional Materials, EarlyView.
This work presents the development of a grayscale electron beam lithography (g‐EBL) method for fabricating antimony trisulfide (Sb2S3) nanostructures with customizable 3D profiles. The refractive index of g‐EBL patterned Sb2S3 is determined based on the synergy of genetic algorithm and transfer matrix method.
Wei Wang   +18 more
wiley   +1 more source

Lithium Intercalation in the Anisotropic Van Der Waals Semiconductor CrSBr

open access: yesAdvanced Functional Materials, EarlyView.
We report the lithium intercalation in the layered van der Waals crystal CrSBr, revealing strongly anisotropic ion‐migration dynamics. Optical and electrical characterization of exfoliated CrSBr shows lithium diffusion coefficients that differ by more than an order of magnitude along a‐ and b‐directions, consistent with molecular dynamics simulations ...
Kseniia Mosina   +13 more
wiley   +1 more source

Al-Wa‘d as Muhallil of Multi Contract (Ambiguity of Applying Al-Wa'd in Modern Transaction) [PDF]

open access: yes, 2016
Wa'd (the unilateral promise) is an alternative for separate multi contract in one transaction and ribâ that are prohibited with Islamic law. The application of this promise faces difficulty because of difference of principle between unilateral promise ...
Maksum, M. (Muhammad)
core   +2 more sources

Switchable Supramolecular Adhesive by Tuning Interfacial Bonding and Modulus

open access: yesAdvanced Functional Materials, EarlyView.
The supramolecular adhesive (HyDiP) shows reversible adhesion and recyclability. In the dehydrated state, it is dense, stiff (E ≈445 MPa), transparent, and provides strong bonding with adhesion strengths up to 4.65 MPa. In the hydrated state, it becomes porous, soft (E ≈0.11 MPa), and detaches easily, enabling sustainable high‐strength applications ...
Rumin Fu   +10 more
wiley   +1 more source

The joint FASB/IASB lease project: Summary of proposed changes and impact on Lessee financial statements: Working paper series--11-05 [PDF]

open access: yes, 2011
This paper describes the major proposed changes to the accounting model for lessees under the joint lease project of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) and the resulting impacts on
Kilpatrick, Bob G., Wilburn, Nancy L.
core  

Three‐Dimensional Hierarchical Nanowire‐Networks with Deep‐Focus Tolerance and Adhesion Robustness for Harsh‐Environment SERS Sensing

open access: yesAdvanced Functional Materials, EarlyView.
A 3D nanowire‐network SERS substrate with robust adhesion is developed, featuring pronounced z‐direction optical activity, ultralow detection limit (1.5 × 10−13 M), and excellent signal uniformity (RSD < 10%). Enabled by enhanced light scattering, increased optical density of states, and structural reinforcement, the substrate demonstrates stable, high‐
Jinglai Duan   +6 more
wiley   +1 more source

Lease revenue reporting on the side of lessor in connection with transfer of right to use assets (RTU) to lessee

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011
The paper analyzed some of the approaches whose application is eligible for the recording of lease contracts on the side of lessor so that this recording display as closely as possible the essence of the lease relationship and at the same time it would ...
Patrik Svoboda
doaj   +1 more source

Nano‐ and Micro‐Sized Solid Materials Used as Antiviral Agents

open access: yesAdvanced Functional Materials, EarlyView.
Due to the rise of viral infections in humans and possible viral outbreaks, the use of nano‐ or micro‐sized materials as antiviral agents is rapidly increasing. This review explores their antiviral properties against RNA and DNA viruses, either as a prevention or a treatment tool, by delving into their mechanisms of action and how to properly assess ...
Orfeas‐Evangelos Plastiras   +6 more
wiley   +1 more source

Complex evaluation of the efficiency of the lease of integral property complex of wine industry [PDF]

open access: yes, 2012
Запропоновано систему показників для комплексного оцінювання ефективності оренди цілісного майнового комплексу: для аналізу фінансового стану орендаря, ефективності експлуатації орендованих об’єктів, ефективності господарської діяльності.An estimation of
Tkachuk, Galina   +1 more
core  

International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]

open access: yes, 2006
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Abdel-khalik   +76 more
core   +2 more sources

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