Results 131 to 140 of about 818,900 (309)

Surface Plasmon Enhanced Photoluminescence of Carbon Dots Formed In Situ on Silver Gratings

open access: yesAdvanced Science, EarlyView.
Carbon emitters formed in situ on a silver grating via plasmonic catalysis yield enhanced spontaneous emission by preferential radiative decay into surface plasmons. Enhancement manifests as emission exhibiting characteristics of coherence (polarization, directionality), and accelerated lifetimes of ∼30 ps, yielding Purcell factors of ∼70.
Maryam Sadat Amiri Naeini   +5 more
wiley   +1 more source

Utilize Extreme Programming Method for Developing Financial Report Standards Apps

open access: yesJournal of Information Systems and Informatics
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in providing employment opportunities, especially when job competition in the formal sector is intense.
Budi Al Amin   +2 more
doaj   +1 more source

Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain [PDF]

open access: yes
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company.
Ester Oliveras, Oriol Amat
core  

Behandlung von strategischen Beteiligungen im Einzelabschluss [PDF]

open access: yes, 2009
The paper analyses the different accounting methods for strategic investments in separate financial statements according to IFRS. Furthermore it compares the accounting methods according to international standards with German GAAP, including the ...
Henselmann, Klaus, Roos, Benjamin
core  

Decoupling the Transparency‐Efficiency Trade‐Off in Semi‐Transparent Organic Solar Cells via Optimized Dual‐Channel Photoelectric Conversion

open access: yesAdvanced Science, EarlyView.
The respective roles of the heterojunction (HJ) and spontaneously formed photo‐charge (SP) channels in low‐donor‐content devices have been decoupled and subjected to a targeted optimization strategy. A breakthrough of light utilization efficiency (LUE) in semi‐transparent organic solar cells (ST‐OSCs) is achieved.
Yuyan Li   +12 more
wiley   +1 more source

ANALISIS PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI MIKRO, KECIL, DAN MENENGAH PADA UD PRAKTIS DI MAGETAN [PDF]

open access: yes
UD Praktis is a UMKM that is engaged in manufacturing which is producing leather shoes. The purpose of this study is to help prepare financial statements in accordance with the Financial Accounting Standards of Micro, Small and Medium Entities (SAK EMKM)
Hajar, Yaqut Bainal
core  

Audit dan Transparansi Pengelolaan Keuangan Daerah Kabupaten Kutai Barat [PDF]

open access: yes, 2015
The financial statements are drawn up Upon Kutai Barat Regency is a structured report regarding the financial position and the transactions carried out by an entity reporting.
Latif, Y. A. (Yovenalis)
core  

Energy‐Resolved Femtosecond Dynamics of Plasmon‐Induced Hole Injection at Au/GaN Heterointerfaces

open access: yesAdvanced Science, EarlyView.
We reveal the spectral signature of ultrafast nonthermal hot‐hole transfer at plasmonic heterointerfaces, which reshapes hot‐carrier relaxation dynamics and significantly enhances hydrogen evolution, providing a mechanistic basis for optimizing hot‐carrier utilization in photocatalysis.
Yuying Gao   +8 more
wiley   +1 more source

Buried Unstrained Germanium Channels: A Lattice‐Matched Platform for Quantum Technology

open access: yesAdvanced Science, EarlyView.
ABSTRACT Strained germanium (ε$\varepsilon$‐Ge) and strained silicon (ε$\varepsilon$‐Si) buried quantum wells have enabled advanced spin‐qubit quantum processors. However, in the absence of suitable lattice‐matched substrates, ε$\varepsilon$‐Ge and ε$\varepsilon$‐Si are deposited on defective, metamorphic SiGe buffers, which may impact device ...
Davide Costa   +10 more
wiley   +1 more source

The Implementation of IAS/IFRS in Romania – Advances and Perspectives [PDF]

open access: yes
This paper represents a study on the implementation of the international accounting standards in Romania. Through this paper we find out about the stages covered and the solutions adopted by Romania as well as the perspectives concerning the adaptability
Aristita Rotila
core  

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