Results 141 to 150 of about 1,507,106 (306)

Exploratory Evidence for the Adoption of the Ias 7 in Turkey [PDF]

open access: yes
This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of the International Accounting Standards Board (IASB) by the listed companies in the Istanbul Stock Exchange (ISE) in Turkey. The purpose
Kepce Yonet, Nazli, Pekdemir, Recep
core   +1 more source

β‐Catenin/c‐Myc Axis Modulates Autophagy Response to Different Ammonia Concentrations

open access: yesAdvanced Biology, Volume 9, Issue 3, March 2025.
Ammonia, detoxified by the liver into urea and glutamine, impacts autophagy differently at varying levels. Low ammonia activates autophagy via c‐Myc and β‐catenin, while high levels suppress it. Using Huh7 cells and Spf‐ash mice, c‐Myc's role in cytoprotective autophagy is revealed, offering insights into hyperammonemia and potential therapeutic ...
S. Sergio   +11 more
wiley   +1 more source

Revisiting Stability Criteria in Ball‐Milled High‐Entropy Alloys: Do Hume–Rothery and Thermodynamic Rules Equally Apply?

open access: yesAdvanced 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

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

open access: yesAdvanced 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   +2 more
wiley   +1 more source

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

open access: yesAdvanced 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   +8 more
wiley   +1 more source

ANALISIS PREDIKSI POTENSI RISIKO FRAUDULENT FINANCIAL STATEMENT MELALUI PERSONAL FINANCIAL NEED DAN AUDITOR SWITCHING

open access: yesJurnal Ilmiah Akuntansi dan Bisnis, 2015
This study intends to analyze and detect the presence or absence of the potential risk of fraudulent financial statements using pressure risk factors that proxied by personal financial need and the rationalization that is proxied by the auditor switching.
Desak Nyoman Sri Werastuti
doaj  

The nature and diversity of governmental activities [PDF]

open access: yes
In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB).
Marilena Zuca
core  

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

open access: yesAdvanced 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   +3 more
wiley   +1 more source

HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS? [PDF]

open access: yes
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies.
Adriana Tiron-Tudor   +1 more
core  

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