Results 71 to 80 of about 67,764 (262)

Role of Liquid Composition in the Transient Liquid Assisted Growth of Superconducting YBa2Cu3O7‐δ Films

open access: yesAdvanced Materials, EarlyView.
The Y supersaturation in the [Ba‐Cu(I/II)‐O] transient liquid composition is the driving force toward YBCO nucleation and growth in TLAG. Tuning the initial (Ba:Cu) molar ratio in the ink composition determines the YBCO epitaxial nucleation through supersaturation control.
Lavinia Saltarelli   +12 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

Problems of users’ perception of financial statements according to international standards

open access: yesRussian Management Journal, 2022
Goal: identify and evaluate the factors that significantly affect the current assessment by representatives of the business environment of the quality and functionality of reporting generated by management in accordance with international financial reporting standards, in terms of increasing the clarity, simplifying and reducing current reporting to ...
openaire   +1 more source

Spin and Charge Control of Topological End States in Chiral Graphene Nanoribbons on a 2D Ferromagnet

open access: yesAdvanced Materials, EarlyView.
Chiral graphene nanoribbons on a ferromagnetic gadolinium‐gold surface alloy display tunable spin and charge states at their termini. Atomic work function variations and exchange fields enabe transitions between singlet, doublet, and triplet configurations.
Leonard Edens   +8 more
wiley   +1 more source

A Water‐Soluble PVA Macrothiol Enables Two‐Photon Microfabrication of Cell‐Interactive Hydrogel Structures at 400 mm s−1

open access: yesAdvanced Materials, EarlyView.
A PVA‐based macromolecular thiol‐ene formulation enables efficient two‐photon polymerization at extremely low polymer concentrations and high writing speeds of 400 mm s−1 (20×), allowing high‐fidelity laser writing of cell‐interactive hydrogel structures on demand.
Wanwan Qiu   +6 more
wiley   +1 more source

A Cu‐Based Near‐IR Active MOF with an Ion‐Pair Guest Exhibiting Versatile and Selective Gas‐Solid Reactivity

open access: yesAdvanced Materials, EarlyView.
The new Cu‐containing MOF (Me2NH2)(CuICl2)@[Cu4(INA)4Cl2O]·1.5dmf (3) contains a cation and an anion as guests and shows UV‐near‐mid‐IR absorption and near‐IR emission. MOF 3 shows gas‐solid reactivity in the presence of NH3 and HCOOH to yield two new 3D MOF.
Rajat Saha   +10 more
wiley   +1 more source

THE IMPORTANCE OF THE MANAGEMENT COMPANY BY USING THE INTERNATIONAL ACCOUNTING STANDARDS [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
Managing the company requires a higher degree of standardization of processes, decision-making, decisionmaking, application of standard operating methods in companies, the use of international accounting standards, the standard of international ...
BORISLAV MARIĆ   +4 more
doaj  

Humid‐Air Condensation Heat Transfer on Hierarchical Structured Superhydrophobic Graphite Composites

open access: yesAdvanced Materials Interfaces, EarlyView.
Humid‐air condensation on graphite composites shows that making a surface superhydrophobic is not sufficient to enhance heat transfer. A hierarchical CuO/lauric‐acid coating yields spherical droplets but promotes Wenzel‐type pinning and adds effective thermal resistance under operation.
Raphael Raab   +7 more
wiley   +1 more source

CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to ...
S.V. Kucher
doaj  

PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

open access: yesJurnal Riset Akuntansi Terpadu, 2019
This study aims to look at the effect of applying government accounting standards to the quality of financial statements and the influence of accounting information systems on the quality of financial statements.
Neneng Sri Suprihatin   +1 more
doaj   +1 more source

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