Results 101 to 110 of about 470,908 (292)
European Research on Management and Business EconomicsThis paper aims to deepen knowledge of the principle of connectivity between financial and non-financial information defined in the Integrated Reporting (IR) conceptual framework.
Pilar Tirado-Valencia +3 more
doaj +1 more source
PRO AND CONTRA OPINIONS REGARDING A SME ACCOUNTING STANDARD [PDF]
The IASB's proposed IFRS for SMEs opened an internationaleffervescent debate in academics and practitioners environments. In our research, weintent to collect pertinent evidence for pro and contra arguments and to investigatewhether the proposed IFRS for
Adriana Tiron Tudor, Alexandra Mutiu
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Meta‐Rod Mechanical Metamaterials With Programmable Reconfiguration
Advanced Functional Materials, EarlyView.Existing mechanical metamaterials achieve programmable large deformations in planar square or cubic configurations, restricted by required complex boundary conditions. This research proposes a 1D metamaterial, Meta‐rod, with linear, bending, twisting, area, and volume deformation modes.
Atharva Pande, Lyes Kadem, Hang Xu
wiley +1 more source
A conceptual framework for changes in Fund Management and Accountability relative to ESG issues [PDF]
, 2011 Major developments in socially responsible investment (SRI) and in environmental, social and governance (ESG) issues for fund managers (FMs) have occurred in the past decade.
Holland, J.
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Towards Building a Knowledge Base of Monetary Transactions from a News Collection
, 2017 We address the problem of extracting structured representations of economic events from a large corpus of news articles, using a combination of natural language processing and machine learning techniques. The developed techniques allow for semi-automatic
Balog, Krisztian +2 more
core +1 more source
Magnetic Force Microscopy Signatures of Higher‐Order Skyrmions and Antiskyrmions
Advanced Functional Materials, EarlyView.Magnetic force microscopy operated under vacuum conditions enables the qualitative identification of higher‐order skyrmions and antiskyrmions in Co/Ni multilayers at room temperature. Distinct stray‐field contrast signatures arise from vertical Bloch lines and complex domain‐wall configurations.
Sabri Koraltan +8 more
wiley +1 more source
Third sector accounting and accountability in Australia: anything but a level playing field [PDF]
, 2014 This research report seeks to understand why some Australian not-for-profit organisations make voluntary financial disclosures beyond their basic statutory obligations. Introduction This paper surveys previous work on voluntary information disclosures
Gabriel Donleavy +1 more
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3D‐Printed Porous Hydroxyapatite Formed via Enzymatic Mineralization
Advanced Functional Materials, EarlyView.Bone combines lightness, strength, and the ability to heal, inspiring new materials design. This work introduces a room‐temperature, enzyme‐mediated 3D printing method to create porous hydroxyapatite scaffolds. The process avoids energy‐intensive sintering, preserves bioactivity, and allows control over porosity and mineralization.
Francesca Bono +6 more
wiley +1 more source
Value relevance of financial reporting: Evidence from Malaysia
Cogent Economics & Finance, 2019 The objective of this paper is to examine the value relevance of financial reporting from a developing country perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance of financial
Aboubakar Mirza +2 more
doaj +1 more source
Stabilizing “Pillar One”: Corporate Profit Reallocation in an Uncertain Environment [PDF]
, 2019 This paper is about how the world reestablishes international tax order. The paper focuses on the OECD’s work on profit reallocation and asks whether this multilateral effort can be successful in stabilizing the international tax system.
Grinberg, Itai
core +1 more source