Results 51 to 60 of about 67,764 (262)

Self‐Sintering Ionogel Binder for Flexible, Recyclable, and Healable Printed Giant Magnetoresistive Sensors

Advanced Functional Materials, EarlyView.
ABSTRACT Electronic waste has emerged as a major environmental challenge, driven by the massive consumption and a limited lifetime of modern electronic devices, stimulating the development of sustainable electronics. Here, an all‐biomaterial gelatin‐choline‐citric acid ([Ch][CA]) ionogel is developed as an active binder to realize self‐sintered ...
Lin Guo, Xiaotao Wang, Guannan Mu, Proloy Taran Das, Igor Veremchuk, Conrad Schubert, Aaron D. Cross, Yevhen Zabila, Xuan Peng, Larysa Baraban, Denys Makarov   +10 more
wiley   +1 more source

Non-recognition of internally generated brands: implications for the usefulness of financial statements

Journal of Economic and Financial Sciences, 2015
International Accounting Standard 38 (IAS38) prohibits the recognition of internally generated brands as assets. This article explores the implications of this prohibition for the usefulness of financial statements, focusing on the implications for note ...
Pieter Van Aardt Van Der Spuy
doaj   +1 more source

Amyloidogenic Peptide Fragments Designed From Bacterial Collagen‐like Proteins Form Hydrogel

Advanced Functional Materials, EarlyView.
This study identified amyloidogenic sequence motifs in bacterial collagen‐like proteins and exploited these to design peptides that self‐assemble into β‐sheet fibers and form hydrogels. One hydrogel supported healthy fibroblast growth, showing promise for biocompatible materials. Our work demonstrates that bacterial sequences can be harnessed to create
Vamika Sagar, Xuen J Ng, Lukas Lechel, Ashish Chand Rajwar, Hendrik Bargel, Abhishek A. Jalan   +5 more
wiley   +1 more source

COMPARATIVE FINANCIAL STATEMENTS. CONVERGENCE VERSUS DIVERGENCE [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
In this paper I compared the Romanian financial statements with the US GAAP financial statements in terms of two criteria: first the reference period and secondly the shape, structure and content of financial statements.
Nicolae ECOBICI
doaj  

Reported Profits And Effective Tax Rate Following Accounting Standards Changes Analysis Of Consolidated Financial Statements And Separate Financial Statements

Journal of Applied Business Research (JABR), 2017
This study empirically examines how the adoption of IFRS affected the reported profits and effective tax rates of firms by analyzing consolidated financial statements and separate financial statements. Firms that adopted IFRS in 2011 were required to disclose consolidated financial statements and separate financial statements in both K-IFRS and K-GAAP ...
Jeong Ho Kim, Chae Chang Im
openaire   +2 more sources

Shape‐Changing Multiphase Microparticles from Complex Liquid Crystal Emulsions

Advanced Functional Materials, EarlyView.
Liquid crystalline network (LCN) microparticles are prepared from single, double (Janus), and triple emulsions through a simple and scalable bulk‐emulsification strategy. Under heating, the particles exhibit robust, reversible, large‐amplitude deformations that depend both on the morphology and the liquid crystals director field configuration.
Marco Turriani, Camilla Parmeggiani, Daniele Martella, Alberto Concellón   +3 more
wiley   +1 more source

Exemptions Resulting from the International Public Sector Accounting Standards (IPSAS) and European Standards for Intangible Investment, Inventories and Personnel Expenditures in Public Entities

Buletinul Ştiinţific al Academiei Trupelor de Uscat, 2019
Simultaneously with the globalization of economies, it was necessary the adoption and implementation of international accounting standards for the public sector also.
Enache Corina
doaj   +1 more source

Accounting Profession Is Ready For International Financial Reporting Standards: Financial Statements Comparable Enough

Journal of Applied Business Research (JABR), 2010
Comparative analysis of three matched pairs of corporations revealed that there are more similarities than differences where one used IFRS and the other used US GAAP. "mso-spacerun: yes;"Since US GAAP focuses on usefulness of information rather than uniform reporting, the use of IFRS is just another variation on a theme that has existed for decades ...
openaire   +2 more sources

Constructing Ionic Fast Diffusion Channels on LiNi0.5Mn1.5O4 for Lithium‐Ion Batteries

Advanced Functional Materials, EarlyView.
A dual‐modification strategy is developed for LNMO cathode, where bulk Ti doping stabilizes the oxygen framework and simultaneously drives the in situ formation of LaTi2O6 nano‐islands as ion diffusion channels on (111) surfaces, enabling high‐rate capacity (∼100 mAh g−1 at 30 C) and excellent cycling retention (87.8% after 1000 cycles).
Xinyi Zhang, Sicheng Wu, Xuzhao Liu, Haocheng Guo, Jian Peng, Xia Huang, Xiaobo Zhu, Yuhui Ge, Haochen Lu, Shuhao Wang, Lianzhou Wang   +10 more
wiley   +1 more source

Consolidated Financial Statements – in IAS 27 perspective

Studies and Scientific Researches: Economics Edition, 2012
The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS) even since 1976 with the publication of IAS 3 ...
Mihai Deju
doaj   +1 more source