Results 81 to 90 of about 8,881,733 (277)
A Closer Look to the Conceptual Framework [PDF]
بررسیهای 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
A stakeholder reporting model for semi-autonomous public sector agencies: the case of the workers' compensation agency in Newfoundland, Canada [PDF]
There is increased public pressure for governments to be more accountable for their actions. A particular area of concern relates to the trend of many governments to delegate responsibility for certain public services to agencies.
Rixon, Daphne Louise
core
dynoGP: Deep Gaussian Processes for Dynamic System Identification
International Journal of Adaptive Control and Signal Processing, EarlyView.This work introduces a novel class of deep models for system identification, dynamical deep Gaussian processes, which combine the strengths of data‐driven methods, such as those based on neural network architectures, with the ability to output a probability distribution for uncertainty representation.
Alessio Benavoli +3 more
wiley +1 more source
Advanced Engineering Materials, Volume 27, Issue 6, March 2025.The stability criteria affecting the formation of high‐entropy alloys, particularly focusing in supersaturated solid solutions produced by mechanical alloying, are analyzed. Criteria based on Hume–Rothery rules are distinguished from those derived from thermodynamic relations. The formers are generally applicable to mechanically alloyed samples.
Javier S. Blázquez +5 more
wiley +1 more source
MACROECONOMIC OUTLOOK THROUGH THE EYES OF INVESTORS: FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENT [PDF]
Challenges 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
Advanced Engineering Materials, EarlyView.A numerical–experimental framework is developed for characterizing multi‐matrix fiber‐reinforced polymers (MM‐FRPs) combining epoxy and polyurethane matrices. Harmonic bending tests are integrated with finite element model updating (FEMU) to simultaneously identify elastic and viscoelastic material parameters.
Rodrigo M. Dartora +4 more
wiley +1 more source
مجلة الغري للعلوم الاقتصادية والاداريةThis study evaluates the alignment of Iraq’s 2024 Unified Accounting System with International Financial Reporting Standards (IFRS), focusing on three conceptual dimensions: identifying financial report users, defining reporting objectives, and ...
Muhammad Nawzad Ali
doaj +1 more source
The value of financial advice: A literature review and conceptual framework (Poster)
, 2022 Efforts to increase the low global uptake of financial advice have been hampered by a pervasive distrust of financial advisors, driven by product and advice failures, misconduct and a lack of awareness of credible information on the outcomes of ...
Brimble, Mark +2 more
core
Advanced Engineering Materials, EarlyView.A simplified thermoplastic pultrusion model is developed to predict thermal fields in glass fiber/polyethylene terephthalate (GF/PET) composites with reduced computational cost. By combining effective material homogenization, validation against literature data, and Gaussian‐process‐based optimization, the study reveals how heating limits, pulling speed,
Elder Soares +3 more
wiley +1 more source
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