Results 81 to 90 of about 67,764 (262)

Problems of preparing business financial statements according to international standards

open access: yesEconomics of Development
The importance of the study stemmed from the necessity to identify ways to enhance the quality and harmonise the financial statements of small and medium-sized firms in Azerbaijan so that they met international requirements. The aim of the work was to analyse the reporting of Azerbaijani small and medium-sized enterprises, as well as to identify ...
Elkhan Jafarov, Nusret Babayev
openaire   +1 more source

Understanding the Dynamics of Nanoparticle Formation and Evolution in Functional Oxides via In Situ SAXS/WAXS

open access: yesAdvanced Materials Interfaces, EarlyView.
In situ SAXS/WAXS enables real‐time tracking of nanoparticle formation and evolution in exsolved and infiltrated Ni‐based perovskites under reducing conditions. The combined technique captures nucleation, growth, and coarsening dynamics with high temporal resolution, providing statistically robust insights into structural and morphological ...
Elena Vicente   +4 more
wiley   +1 more source

RECONCILIATION OF AMOUNTS IN BUDGET EXECUTION REPORTS AND FINANCIAL STATEMENTS USING THE EXAMPLE OF THE UNITED NATIONS’ FOOD AND AGRICULTURE ORGANIZATION (FAO)

open access: yesEkonomika Poljoprivrede (1979)
Budget execution reports and financial statements have a complementary function, but present different data on revenues, expenditures and liabilities.
Aleksandar Savić   +2 more
doaj   +1 more source

COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.
Nicolae ECOBICI
doaj  

RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE

open access: yesEl Muhasaba: Jurnal Akuntansi, 2019
Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year.
Fitroh Marga Mila Aria Admaja   +1 more
doaj   +1 more source

Solution‐Processed Spin‐Polarized Light‐Emitting Diodes of Colloidal Quantum Wells and Magnetic Nanoparticles

open access: yesAdvanced Optical Materials, EarlyView.
All‐solution‐processed spin‐LEDs based on colloidal Fe3O4 nanoparticles and CdSe/CdZnS core/shell CQWs that allows for polarization modulation of electroluminescence are fabricated. With these devices, electrical injection of spin‐polarized carriers from the Fe3O4 nanoparticle layer into the CdSe/CdZnS CQWs is demonstrated, realizing circularly ...
Savas Delikanli   +14 more
wiley   +1 more source

Learning Model for Preparing Financial Statements of Village-Owned Enterprises Using the Training, Simulation, and Assistance Model

open access: yesJurnal Teknologi Pendidikan
This study aims to find an effective learning model for preparing financial statements for Village-Owned Enterprises (VOE). VOE are required to prepare financial statements by the Financial Accounting Standards for Private Entities (SAK-EP) on a semi ...
Akhmad Priharjanto, Nina Andriana
doaj  

Design of Molecular Lanthanide‐Based Quantum Light Sources for On‐Chip Integration

open access: yesAdvanced Optical Materials, EarlyView.
Rigid lanthanide complexes with a tetrapodal tris‐benzimidazolic ligand exhibit narrow, well‐resolved visible/NIR emission profiles suitable for quantum photonics. The EuL complex features an exceptionally sharp 5D₀→7F₀ transition enabled by an LMCT mechanism that suppresses inhomogeneous broadening.
Silvia Bonabello   +10 more
wiley   +1 more source

Harnessing Ultrafast Optical Pulses for 3D Microfabrication by Selective Tweezing and Immobilization of Colloidal Particles in an Integrated System

open access: yesAdvanced Photonics Research, Volume 6, Issue 5, May 2025.
Microfabrication using nano‐ to micron‐sized blocks has transformative potential for next‐gen electronics, optoelectronics, and materials. Traditional methods are limited by scalability and precision. STIC, a single‐laser system for precise colloid manipulation and immobilization using femtosecond lasers, is introduced that enables efficient 3D ...
Krishangi Krishna   +4 more
wiley   +1 more source

Strong‐Magnetic Flexible Composites for Magnetically Responsive Soft Robots

open access: yesAdvanced Robotics Research, EarlyView.
This perspective provides an overview of the performance mechanisms, preparation methods, and applications of strong magnetic flexible composite materials in soft actuators (such as gripping, movement, and sensing), and further explores current opportunities and challenges.
Wenwen Li   +4 more
wiley   +1 more source

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