Results 81 to 90 of about 2,552,285 (294)

LEASE FINANCING: A NEW DUAL APPROACH [PDF]

open access: yesStrategii 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  

Organic Materials of Tomorrow: Horizons of Artificial Intelligence

open access: yesAdvanced Materials, EarlyView.
This review examines machine learning techniques accelerating the discovery of organic semiconductors by linking molecular structure to properties. Key methods include graph neural networks, generative models, and active learning. Applications to organic photovoltaics demonstrate practical impact.
Harold Mena   +3 more
wiley   +1 more source

An Empirical Test of a Contingent Claims Lease Valuation Model [PDF]

open access: yes
Despite the importance of leases in the US economy, and the existence of several theoretical lease pricing models, there has been little systematic attempt to estimate these models. This paper proposes a simple no-arbitrage based lease pricing model, and
Nancy Wallace, Richard Stanton
core  

Implications of the new accounting model for leases

open access: yesEkonomski Vjesnik, 2019
Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets.
Ivan Čevizović, Ivo Mijoč
doaj  

IFRS-16 and Firm Investment: Leasing Commitment and Intensity

open access: yesSriwijaya International Journal of Dynamic Economics and Business
Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris   +3 more
doaj   +1 more source

Data‐Driven Materials Science for Energy‐Sustainable Applications

open access: yesAdvanced Materials, EarlyView.
Data‐driven approaches powered by artificial intelligence are transforming materials discovery for energy sustainability. This review examines how auto‐generated high‐quality materials databases and domain‐specific language models accelerate research in photovoltaics, thermoelectrics, batteries and magnetic materials. Applications involve extraction of
Jacqueline M. Cole
wiley   +1 more source

The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands [PDF]

open access: yes
Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to
Patricia EVERAERT   +2 more
core  

Audit of financial lease

open access: yes
The article researches the issue of audit of a Finance lease, the principles of financial audit, but also identified a number of advantages of financial lease to other investment mechanisms.
K. Z. Akhmetshina, E. A. Gubaidullina
core   +4 more sources

Bioengineered Interfaces for Peripheral Nerve Sensory Restoration

open access: yesAdvanced Materials, EarlyView.
Half of amputees abandon their prosthetics for lack of feeling. This review charts the full path from peripheral nerve injury to restored sensation, through surgical, regenerative, noninvasive, and implanted approaches, and shows how injury type and interface material properties determine which strategy can deliver naturalistic feedback, and why ...
Sydney Swedick   +4 more
wiley   +1 more source

Smart Antibacterial Coatings: Harnessing Bacterial Redox Activity for Infection Control

open access: yesAdvanced Materials Interfaces, EarlyView.
In this study, we have shown that ceftazidime‐loaded poly(3,4‐ethylenedioxythiophene) (PEDOT@CAZ) functions as a smart, redox‐responsive antibacterial coating that couples bacterial electrical activity with localized antibiotic delivery. Shewanella oneidensis and Pseudomonas aeruginosa induced distinct redox responses in PEDOT, reflecting their ...
Abdullah   +8 more
wiley   +1 more source

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