Results 151 to 160 of about 3,372,409 (330)

IFRS 7 Financial Instruments: Disclosures - A Closer Look [PDF]

The International Accounting Standards Board issued the International Financial Reporting Standard 7, Financial Instruments: Disclosures. The objective of IFRS 7 is to provide more transparency to financial statement users on an entity’s exposure to ...
Muthupandian, K S
core   +1 more source

Una Estrategia Docente para el Análisis de Estados Financieros

Revista de Contabilidad: Spanish Accounting Review, 2001
El presente trabajo tiene por objeto describir y analizar una estrategia para la docencia en Análisis de Estados Financieros, que desde una perspectiva interdisciplinar, contempla de manera integrada los obje-tivos de la materia, sus bases conceptuales y
Carmen Pineda González, Amparo Sánchez Segura, Juan Monterrey Mayoral   +2 more
doaj  

Is Young's Modulus a Critical Coating Property Determining Fouling‐Release Performance of Marine Coatings?

Advanced Engineering Materials, EarlyView.
The release of foulers from protective marine coatings is determined by several interrelated material properties, including the strength of Young's modulus, the flexibility of chain segments, the surface free energy, and the magnitude of hydrodynamic stress.
Johann C. Schaal, Andreas Brinkmann, Andreas Hartwig   +2 more
wiley   +1 more source

The fraud diamond: element in detecting financial statement of fraud

, 2019
RR. Maria Yulia Dwi Rengganis, Maria Mediatrix Ratna Sari, I Gusti Ayu Nyoman Budiasih, I Gde Ary Wirajaya, Herkulanus Bambang Suprasto   +4 more
openalex   +2 more sources

Income statements "by nature" and analysis of company performance : an application of US airlines companies [PDF]

Since September 11, 2001; and during the ensuing economic slowdown, U.S airline companies have experienced significant financial difficulties, including bankruptcies and near bankruptcies on the part of several major carriers.
BAKER, C.Richard, DING, Yuan, STOLOWY, Hervé   +2 more
core  

Trace Nickel Activated Biphasic Core‐CuOii/Shell‐CuOi Secondary Microspheres Enable Room Temperature Parts‐Per‐Trillion‐Level NO2 Detection

Advanced Engineering Materials, EarlyView.
An idea of designing novel sensors is proposed by creating appropriate Schottky barriers and vacancies between isomorphous Core‐CuOii/ Shell‐CuOi secondary microspheres and enhancing catalytic and spill‐over effects, and electronegativity via spontaneous biphasic separation, self‐assembly, and trace‐Ni‐doping.
Bala Ismail Adamu, Peipei Chen, Shafia Mukhtar Ibrahim, Mukhtar Lawan Adam, Attia Falak, Mokhotjwa Simon Dhlamini, Hanfu Wang, Lingxiang Jiang, Weiguo Chu   +8 more
wiley   +1 more source

Do Individual Auditors Have Their Own Styles? Evidence from Clients' Financial Statement Comparability in China

, 2021
Haina Shi, Wen Wen, Gaoguang Zhou, Xindong Zhu   +3 more
openalex   +2 more sources

Enabling Digital Continuity in Virtual Manufacturing for Eco‐Efficiency Assessment of Lightweight Structures by Means of a Domain‐Specific Structural Mechanics Language: Requirements, Idea and Proof of Concept

Advanced Engineering Materials, EarlyView.
This article presents a solver‐agnostic domain‐specific language (DSL) for computational structural mechanics that strengthens interoperability in virtual product development. Using a hierarchical data model, the DSL enables seamless exchange between diverse simulation tools and numerical methods.
Martin Rädel, Andreas Schuster, Felix Schoenitz, Jean Lefèvre   +3 more
wiley   +1 more source

EFFECTS OF IFRS ADOPTION ON FINANCIAL STATEMENT QUALITY AND COMPARABILITY

Aniket Birla
openalex   +1 more source

What Do Large Language Models Know About Materials?

Advanced Engineering Materials, EarlyView.
If large language models (LLMs) are to be used inside the material discovery and engineering process, they must be benchmarked for the accurateness of intrinsic material knowledge. The current work introduces 1) a reasoning process through the processing–structure–property–performance chain and 2) a tool for benchmarking knowledge of LLMs concerning ...
Adrian Ehrenhofer, Thomas Wallmersperger, Gianaurelio Cuniberti   +2 more
wiley   +1 more source