Results 31 to 40 of about 67,764 (262)

Emergent Spin‐Glass Behavior in an Iron(II)‐Based Metal–Organic Framework Glass

open access: yesAdvanced Functional Materials, EarlyView.
A one‐pot, solvent‐free synthesis yields an Fe2+‐based metal‐organic framework (MOF) glass featuring a continuous random network structure. The material exhibits spin‐glass freezing at 14 K, driven by topological‐disorder and short‐range magnetic frustration, showcasing the potential of MOF glasses as a plattform for cooperative magnetic phenomena in ...
Chinmoy Das   +8 more
wiley   +1 more source

Coexisting Rashba/Dresselhaus Spin Splitting in Solution‐Processed Bournonite Films Using Circular Photogalvanic Effect

open access: yesAdvanced Functional Materials, EarlyView.
Circular photogalvanic effect measurements and first‐principles calculations reveal spin‐splitting states in solution‐processed bournonite films (CuPbSbS3) due to structural and bulk inversion asymmetry. The results provide experimental confirmation of coexisting Rashba and Dresselhaus spin‐splitting states in this non‐centrosymmetric chalcogenide ...
Aeron McConnell   +5 more
wiley   +1 more source

Accounting Treatment for Separate and Consolidated Financial Statements [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2015
The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the
Iuliana Oana Mihai, Riana Iren Radu
doaj  

Does the GAAP-shoe fit not-for-profit organisations or is it causing them blisters?

open access: yesJournal of Economic and Financial Sciences, 2007
Generally Accepted Accounting Practice (GAAP), which comprises International Financial Reporting Standards (IFRSs), has been designed to apply to the general purpose financial statements of all profit-oriented entities, and especially those competing in ...
Cobus Rossouw
doaj   +1 more source

Bio‐Inspired Nanoarchitected LiFePO4 Cathodes

open access: yesAdvanced Functional Materials, EarlyView.
Lithium iron phosphate (LFP) is synthesized using a bio‐inspired method, using acidic macromolecules similar to those found in many calcareous mineralized organisms to modulate the morphology and crystal growth of LFP‐carbon composite particles. The observations from this process indicate a non‐classical crystallization process, which subsequently ...
Parawee Pumwongpitak   +8 more
wiley   +1 more source

Evaluasi Penerapan PP No 71/2010 Tentang Standar Akuntansi Pemrintahan Berbasis Akrual: Studi Kasus di Pemda Nganjuk

open access: yesJournal of Accounting and Investment, 2016
The purpose of this research was to determine the suitability of the accrual basis implementation on Governmental Accounting Standards in Peraturan Pemerintah (PP) No. 71/2010 at Nganjuk Regency’s Financial Statements year 2013.
Dahlia Firdaus   +2 more
doaj  

Recent Accounting Standard Setting Changes For Consolidated Financial Statements

open access: yes, 2013
{"references": ["", "J. Strouhal, C.G. Bonaci, and D. Matis, \"Fair Value Accounting for\nFinancial Instruments: An Historical Perspective\", International\nAdvances in Economic Research, vol. 15, no. 4, 2009, pp. 490-491.", "J. Strouhal, C.G. Bonaci, A. Deaconu, L. M\u00fcllerov\u00e1, and M. Pasekov\u00e1,\n\"SMEs Stakeholders' Needs on Valuation and
Damian, Maria   +5 more
openaire   +1 more source

Control of Polarization and Polar Helicity in BiFeO3 by Epitaxial Strain and Interfacial Chemistry

open access: yesAdvanced Functional Materials, EarlyView.
In BiFeO3 thin films, the interplay of interfacial chemistry, electrostatics, and epitaxial strain is engineered to stabilize homohelicity in polarization textures at the domain scale. The synergistic use of a Bi2O2‐terminated Aurivillius buffer layer and a highly anisotropic compressive epitaxial strain offers new routes to control the polar‐texture ...
Elzbieta Gradauskaite   +5 more
wiley   +1 more source

Compliance of Financial Statements of Islamic Banks of Pakistan with AAOIFI Guidelines in General Presentation and Disclosure

open access: yesSEISENSE Journal of Management, 2018
Objective - This study intends to investigate the extent of voluntary financial reporting compliance made by Islamic banks of Pakistan as suggested by Islamic accounting standards (i.e. AAOIFI).
Asim Ehsan   +3 more
doaj   +1 more source

Infrared Nanocrystals for Space Application: Hardness to Irradiations

open access: yesAdvanced Functional Materials, EarlyView.
This article investigates infrared HgTe nanocrystals under X‐ray and ion irradiation, revealing remarkable radiation hardness. It uncovers distinct degradation mechanisms and shows that the nanomaterial outperforms integrated electronics. The results position colloidal nanocrystals as promising candidates for resilient space and harsh‐environment ...
Alexandre Neyret   +22 more
wiley   +1 more source

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