Results 31 to 40 of about 818,900 (309)

Raman Spectroscopic Identification of Oxide Phases in a Corroded MgO–Steel Composite Anode Used in Aluminum Molten Salt Electrolysis

Advanced Engineering Materials, EarlyView.
Micro‐Raman spectroscopy is applied to characterize corrosion products in a recycled‐based MgO–316L steel composite anode after molten salt electrolysis. A depth‐dependent Fe–O/Fe–Al–O layer sequence of magnetite, hercynite, and an Al‐doped magnetite transition zone is identified.
Felix Drechsler, Serhii Yaroshevskyi, Alexander Adamczyk, Mahnaz Mehdizadehlima, Julia Richter, Cameliu Himcinschi, David Rafaja, Alexandros Charitos, Christos G. Aneziris, Jens Kortus   +9 more
wiley   +1 more source

Demonstration of an All‐Optical AND Gate Mediated by Photochromic Molecules

Advanced Functional Materials, EarlyView.
A logic AND gate that runs on photons is demonstrated. It relies on two spatially separated photochromic molecules that work in tandem. Abstract The realization of a photonic logic AND gate, i.e. a logic AND gate that runs on photons rather than electrons, and where all steps are controlled by light, is demonstrated. In a proof‐of‐principle experiment,
Heyou Zhang, Max Gießübel, Pankaj Dharpure, Andrea Albert, Vira Niestierkina, Paul Mulvaney, Mukundan Thelakkat, Jürgen Köhler   +7 more
wiley   +1 more source

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

Advanced 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, Soma Salamon, Joachim Landers, Jan‐Benedikt Weiß, Wen‐Long Xue, Pascal Kolodzeiski, Roman Pallach, Heiko Wende, Sebastian Henke   +8 more
wiley   +1 more source

Accounting Treatment for Separate and Consolidated Financial Statements [PDF]

Annals 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?

Journal 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

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

Advanced 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, Lilia Huynh, Natascha Gray, Quintin N. Meier, Marta D. Rossell, Morgan Trassin   +5 more
wiley   +1 more source

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

Journal 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, Djoko Sigit Sayogo, Sri Wahjuni Latifah   +2 more
doaj  

Atomic‐Scale Light Coupling Control in Ultrathin Photonic Membranes

Advanced Functional Materials, EarlyView.
Ultrathin photonic nanomembranes provide atomic‐scale control over the coupling between incident light and high‐Q photonic modes, enabling angstrom‐level resonance tuning and strong field confinement. When integrated with TMD monolayers, they further yield enhanced light–matter interactions, offering a versatile platform for advancing quantum photonics,
Chih‐Zong Deng, Chun‐Hao Chiang, Sunhao Shi, Jui‐Han Fu, Yen‐Ju Wu, Kuniaki Konishi, Vincent Tung, Chun‐Wei Chen, Ya‐Lun Ho   +8 more
wiley   +1 more source

Recent Accounting Standard Setting Changes For Consolidated Financial Statements

, 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, Bonaci, Carmen G., Jiří Strouhal, Razvan V. Mustata, Matis, Dumitru, Jiřina Bokšová   +5 more
openaire   +1 more source

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

SEISENSE 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, Syed Kashif Saeed, Muhammad Asghar Shahzad, Hafiz Rauf Iqbal   +3 more
doaj   +1 more source