Results 201 to 210 of about 818,900 (309)

DEVELOPMENT OF ACCOUNTING STANDARDS FOR CONSOLIDATED FINANCIAL STATEMENTS IN JAPAN

open access: yesDEVELOPMENT OF ACCOUNTING STANDARDS FOR CONSOLIDATED FINANCIAL STATEMENTS IN JAPAN
Japanese Accounting Principles for Consolidated Financial Statements was issued in 1975. The preparation of consolidated financial statements involves two different concepts: the parent company concept and the economic unit concept. The Japanese consolidated financial statement principles could be interpreted as adopting the parent company concept ...
openaire  

Depth‐of‐Discharge‐Dependent Chemical Evolution in Sulfurized Polyacrylonitrile Cathodes for Ether‐Based Room‐Temperature Sodium–Sulfur Batteries

open access: yesAdvanced Energy Materials, EarlyView.
Sulfurized polyacrylonitrile (SPAN) is investigated as a cathode for room‐temperature Na–S batteries in ether‐based electrolytes under controlled discharge depths. Depth‐of‐discharge‐dependent structural evolution reveals that deep discharge below 1.0 V destabilizes SPAN structure, alters polysulfide equilibria, and promotes sodium dendrite formation ...
Liwen Yang   +5 more
wiley   +1 more source

Lattice Coherency‐Driven (111)‐Oriented Wide Bandgap Perovskite Films

open access: yesAdvanced Energy Materials, EarlyView.
Methylammonium lead chloride (MAPbCl3)‐derived seed templates regulate wide‐bandgap perovskite crystallization through coupled thermodynamic and kinetic effects. Lattice‐coherent templating lowers the energy cost for (111) epilayer growth, while growth retardation controls crystallization kinetics, ultimately producing highly crystalline face‐up (111 ...
Yu‐Na Lee   +5 more
wiley   +1 more source

Supramolecularly Directed Confined Crystallization of Lamellar Carbon Nitride for Efficient Photocatalytic Hydrogen Generation

open access: yesAdvanced Energy Materials, EarlyView.
ABSTRACT Sustainable hydrogen generation through water splitting is key to realizing a future hydrogen economy. In this study, we achieved molecular‐level control over self‐assembled supramolecular complexes of cyanuric acid and 3‐amino 1,2,4 triazole (AT) monomers. This was coupled with molten‐salt‐assisted thermal polymerization in a eutectic mixture
Nithinraj Panangattu Dharmarajan   +13 more
wiley   +1 more source

Redox Complexity in Sodium Manganese Hexacyanomanganate and Its Influence on Sodium‐Ion Storage Performance

open access: yesAdvanced Energy Materials, EarlyView.
The role of each Mn site in the Na3‐xMn[Mn(CN)6]·zH2O compounds’ redox activity was investigated using a combined experimental–computational approach, which shows that only the low‐spin Mn‐C site undergoes redox changes (Mn1+ to Mn4+), while high‐spin Mn‐N remains unchanged. The study confirms the presence of the Mn1+ intermediate and newly reveals its
Zhenying Li   +11 more
wiley   +1 more source

Introduction and Methodology: Standards of Care in Diabetes-2026. [PDF]

open access: yesDiabetes Care
American Diabetes Association Professional Practice Committee for Diabetes* .
europepmc   +1 more source

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