Results 61 to 70 of about 4,365,720 (286)

Spin Transport Across Interfaces With the Non‐Collinear Antiferromagnet Mn3Sn

open access: yesAdvanced Materials, EarlyView.
We study spin transport with Mn3Sn|Metal${\rm Mn}_3{\rm Sn}\vert{\rm Metal}$ heterostructures. For Mn3Sn|Pt${\rm Mn}_3{\rm Sn}\vert{\rm Pt}$ heterostructures, ultrafast spin current generation by optical pumping of Mn3Sn${\rm Mn}_3{\rm Sn}$ is explored, while for Mn3Sn|NiFe${\rm Mn}_3{\rm Sn}\vert{\rm NiFe}$ heterostructures, we probe the spin–charge ...
Paul A. Marschall   +8 more
wiley   +1 more source

Proposed guide : personal financial statements : compilation, review, and audit ;Personal financial statements : compilation, review, and audit; Exposure draft (American Institute of Certified Public Accountants), 1982, Nov. 1 [PDF]

open access: yes, 1982
This statement provides guidance on the scope of work and form of report for an audit, review, or compilation of personal financial statements prepared in conformity with the accounting provisions of Statement of Position 82-1, Accounting and Financial ...
American Institute of Certified Public Accountants. Personal Financial Statements Task Force
core   +1 more source

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

open access: yesJournal 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

Giant Nonequilibrium Valley Control via Spin‐Selective Hot‐Carrier Transfer in an Antiferromagnetic van der Waals Stack

open access: yesAdvanced Materials, EarlyView.
Spin‐selective hot‐carrier transfer across CrSBr/WSe2/CrSBr interfaces couples the continuously tunable magnetic configuration of antiferromagnetic CrSBr to the valley degrees of freedom of monolayer WSe2, enabling giant nonequilibrium valley control and magnetic‐state‐dependent reversal of circularly polarized emission.
Ke Xiao   +7 more
wiley   +1 more source

Ionic Cocrystal Programming of Spatial Ionic Organization in Carbon Nitrides Enables Highly Efficient H2O2 Photosynthesis

open access: yesAdvanced Materials, EarlyView.
Ionic cocrystal‐programmed ionic organization establishes a general strategy for electrostatic programming in polymeric photocatalysts. ABSTRACT Controlling the spatial organization of ions in polymeric photocatalysts remains a fundamental challenge for optimizing charge transport and catalytic selectivity in solar‐driven hydrogen peroxide (H2O2 ...
Anna Lo Presti   +6 more
wiley   +1 more source

Acquisition of real estate as investment property according to national and international accounting standards – case of Croatia

open access: yesEkonomski Vjesnik, 2020
The accounting treatment of real estate varies depending on the intended purpose of the acquired property. This paper discusses the theoretical and practical aspects of the accounting standards for treatment of the item investment property according to ...
Ivana Mamić Sačer   +2 more
doaj  

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN DAERAH

open access: yesJurnal Akuntansi, 2019
Respondents in this study are The Chief of Regional Work Unit, Chief of Financial Officer and Financial Officer of Regional Work Unit Bengkulu Province. The analysis method used SmartPLS 1.0 M3 program.
Gusrya Indah Sari, Fadli Fadli
doaj   +1 more source

Textile‐Based Capacitive Pressure Sensors Enabled by Ultrasonic Spray‐Coated Carbon Black Electrodes and Electrostatic Flocking

open access: yesAdvanced Materials Interfaces, EarlyView.
A 4‐layer Kevlar‐based composite is fabricated by combining ultrasonic spraying and electrostatic flocking. Carbon black dispersion is first deposited onto Kevlar fabric to create a conductive electrode. Nylon fibers are then electrostatically flocked onto the coated fabric, forming a dielectric layer.
Mengdi Chen   +7 more
wiley   +1 more source

Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2016
Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated ...
Tereza Gluzová
doaj   +1 more source

The Financial Accounting Standards Towards Small Middle Enterprise to The Financial Statement

open access: yesTIN: Terapan Informatika Nusantara
The Micro, Small and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy due to their ability to adapt to rapid market changes, an advantage that large corporations lack. Supporting MSMEs is vital to ensure their sustainable growth, while opening up more business and employment opportunities.
Andini Puspita Sari   +2 more
openaire   +1 more source

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