Results 91 to 100 of about 470,908 (292)

A Closer Look to the Conceptual Framework [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 1995
The Purpose of the Present article is to examine ways in which a statement of financial reporting objectives (Conceptual Framework) can be expected to improve the quality of company financial reporting.
ویدا مجتهد زاده
doaj  

Impact of knowledge management processes on organisational performance: A preliminary study [PDF]

open access: yes, 2013
Copyright @ 2013 EMCIS.Despite the increasing number of studies relating to Knowledge Management (KM) in developed countries, few studies have explored this issue within the context of developing countries.
Alalwany, H, Alshawi, SN, Tubigi, M
core  

Tuning the Dielectric Properties of Individual Clay Nanosheets by Interlayer Composition: Toward Nano‐Electret Materials

open access: yesAdvanced Functional Materials, EarlyView.
The dielectric properties of clays are studied on the level of individual monolayers and functional double stacks. The material breakdown characteristics and charge storage performance are analyzed. For illustration, a defined charge pattern representing a cuneiform character is produced, written into a microscopic clay tile, referencing the origins of
Sebastian Gödrich   +6 more
wiley   +1 more source

The future of corporate reporting: a review article [PDF]

open access: yes, 2000
Significant changes in the corporate external reporting environment have led to proposals for fundamental changes in corporate reporting practices. Recent influential reports by major organisations have suggested that a variety of new information types ...
Beattie, V.
core  

Cool Kitchen: Processing Starch and Eggshell Powder into Sustainable Coatings for Passive Daytime Cooling

open access: yesAdvanced Functional Materials, EarlyView.
A food‐grade cooling composite made from starch and recycled eggshell powder offers a scalable, ultra‐low‐cost solution for passive daytime radiative cooling. Easily prepared using basic kitchen tools, this material empowers communities, even in areas with limited infrastructure, to stay cooler during worsening summer heat waves.
Qimeng Song   +3 more
wiley   +1 more source

TFRS kapsaminda sermayenin korunabilirliginin ekonomik kar analizi ve getirilen oneri uzerine bir uygulama [PDF]

open access: yes, 2016
Globalization has removed borders of trade on the world and this result has directed to globalize the accounting systems. IAS (International Accounting Standards) and IFRS (International Financial Reporting Standards) are developed and updated everyday ...
Altinkaynak, Firat, Kirlioglu, Hilmi
core  

Formation of Stable Amorphous Calcium Phosphate and Collagen Assemblies by a Versatile Spray‐Drying Approach

open access: yesAdvanced Functional Materials, EarlyView.
Amorphous calcium phosphate (ACP) microparticles with long‐term and thermal stability are prepared with or without collagen using a scalable one‐pot spray‐drying process. Under simulated physiological conditions, they crystallize into biomimetic bone mineral and, when combined with collagen, form extrudable, fibrillar bone‐like 3D constructs.
Camila Bussola Tovani   +13 more
wiley   +1 more source

MACROECONOMIC OUTLOOK THROUGH THE EYES OF INVESTORS: FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENT [PDF]

open access: yesChallenges of the Knowledge Society, 2014
A country's economy growth is depending on the investments, either direct or indirect, made in it. Also, the level of the foreign direct investments is a relevant indicator for other potential investors.
Olivera Ecaterina OROS
doaj  

SI‐bioATRP in Mesoporous Silica for Size‐Exclusion Driven Local Polymer Placement

open access: yesAdvanced Functional Materials, EarlyView.
An enzyme‐catalyzed surface‐initiated atom transfer radical polymerization (SI‐bioATRP) of an anionic monomer within mesoporous silica particles, using hemoglobin as a catalyst, allows for controlling the location of the formed polymer via size‐exclusion effects between the nanopores and the biomacromolecules, thereby opening routes to functional ...
Oleksandr Wondra   +8 more
wiley   +1 more source

MULTIVARIATE ACCOUNTING IN INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The necessity of the research on the basis of the positivist model of scientific knowledge is proved. The value of the conceptual framework in the process of bookkeeping selection is analyzed.
V. V. IEVDOKYMOV, S. F. LEGENCHYK
doaj  

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