Results 81 to 90 of about 335,551 (306)
Explore the Lessee Accounting Treatment When Utilizing the Islamic Financial Leasing
This study aims to discuss the effects of the AAIOFI accounting standards of financial leased assets on the accounting treatment of the lessee in the case of using the Islamic finance lease.
Morshed Amer, Széles Zsuzsanna
doaj +1 more source
Features of accounting for operating lease of fixed assets [PDF]
У стaтті досліджено особливості бухгaлтерського обліку орендних оперaцій, розглянуто aнaліз підходів до розкриття економічної сутності оперaційної оренди в сучaсних умовaх господaрювaння, розроблено порівняльну хaрaктеристику видів оренди тa подaнa ...
Касяненко, Н. А. +1 more
core
Nanozymes (NZs) have emerged as versatile artificial enzymes with tunable catalytic properties driven by atomic coordination, defect engineering, and surface chemistry. This review presents a bio–nano interface framework linking synthesis strategies, structural design, and catalytic behavior within complex biological microenvironments.
Karen Guadalupe Quintero‐Garrido +6 more
wiley +1 more source
A CENSUS OF CREATIVE ACCOUNTING TECHNIQUES [PDF]
Economic development, legal and social pressure and users of information has made it necessary innovation accounts on this basis and development of creative accounting.
Lungu Ionuţ Cosmin
core
Hierarchical multi‐material TPMS lattices are engineered as flexible tactile sensors by combining soft and stiff elastomeric layers with a conformal conductive coating. The bilayer architecture delivers sensitivity at low pressures while maintaining a broad detectable range under large loads, enabling reliable pressure and vibration monitoring for ...
Reza Noroozi +3 more
wiley +1 more source
Building lease: a new financial opportunity for public infrastructures
The building lease is a new tool available to the government to finance public ‘cold’ infrastructures which allows to spread the investment over several years.
Aldo Norsa, Dario Trabucco
doaj +1 more source
Pricing short leases and break clauses using simulation methodology [PDF]
This paper examines the changes in the length of commercial property leases over the last decade and presents an analysis of the consequent investment and occupational pricing implications for commercial property investmentsIt is argued that the pricing ...
McAllister, Patrick
core
A soft robotic simulator is developed to replicate the digital removal of feces (DRF), a sensitive yet essential nursing procedure. Integrating soft actuators, sensors, and a realistic rectal model, the simulator balances functional fidelity with perceptual realism. Engineering evaluations and nurse feedback confirm its potential to enhance training in
Shoko Miyagawa +10 more
wiley +1 more source
This essay deals with the several financial resources an enterprise counts on to purchase assets of the kind real state or chattels. A resource that does not risk solvency is the lease, through the retro-leasing variant that allows to obtain working capital by selling one of its fixed assets without giving its use up.
openaire +1 more source
Strong‐Magnetic Flexible Composites for Magnetically Responsive Soft Robots
This perspective provides an overview of the performance mechanisms, preparation methods, and applications of strong magnetic flexible composite materials in soft actuators (such as gripping, movement, and sensing), and further explores current opportunities and challenges.
Wenwen Li +4 more
wiley +1 more source

