Results 101 to 110 of about 1,171,502 (308)

The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states

Financial Theory and Practice, 2015
One of the principal features of accounting in the 21st century is harmonisation and stanardisation. Regulation of the European Parliament and European Council No. 1606/2002 harmonizes financial reporting for certain companies in the EU.
Ivana Mamić-Sačer
doaj   +1 more source

Roll‐to‐Roll Processable EC/TC Hybrid Smart Windows Driven by a Bidirectional Dual‐Chromic Polymer Electrolyte

Advanced Functional Materials, EarlyView.
We present a scalable EC/TC hybrid smart window using a DCPE that enables tunable solar modulation (ΔTsol:15–43%), fast electrochromic switching (<90 s), and strong thermal blocking (10–14°C reduction). HPMC improves thermal stability, while an optimized ISL enhances EC performance.
Soyeon Kim, Euiseok Jeong, Muhammad Jahandar, Huynh Tan Thanh Kha, Dong Chan Lim   +4 more
wiley   +1 more source

[An Online Collection for Annual Reports from the Kansas Governmental Ehics Commission, 1974-1989] [incomplete]

, 1974
Issued by Kansas Commission on Governmental Standards and Conduct 1991-1998 This annual report and recommendations is submitted to the Governor and the Director of Legislative Administrative Services for transmittal to the Legislature pursuant to K.S.A.
Kansas. Governmental Ethics Commission
core  

Emerging Post‐CMOS Hardware Neurons for Brain‐Inspired Computing: Devices, Circuits, and System Integration

Advanced Functional Materials, EarlyView.
The physical realization of artificial neurons is a critical challenge for energy‐efficient neuromorphic computing. This review presents a comprehensive analysis of the evolution of artificial neuron implementations from conventional CMOS to emerging post‐CMOS technologies.
Kannan Udaya Mohanan, Hocheon Yoo, Benoît H. Lessard, Ioannis Kymissis, Chang‐Hyun Kim   +4 more
wiley   +1 more source

Romanian accrual accounting experience in public higher education sector [PDF]

The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public
Tiron Tudor, Adriana, Blidisel, Rodica
core  

Why do CFOs become involved in material accounting manipulations?

, 2011
10.1016/j.jacceco.2010.09.005Journal of Accounting and Economics511-221 ...
Feng, M., Shuqing Luo, Terry Shevlin, Luo, Shuqing, Ge, W., Luo, S., Mei Feng, Shevlin, Terry, Weili Ge, Feng, Mei, Ge, Weili, Shevlin, T.   +11 more
core   +1 more source

Los Bienes Destinados al Uso General: Tratamiento Contable en Diferentes Administraciones Locales Europeas

Revista de Contabilidad: Spanish Accounting Review, 2001
Como respuesta a la necesidad de una mayor información para la gestión, los sistemas contables públicos han sido sometidos a un proceso general de reforma, especialmente en la administración local.
María Teresa Balaguer Coll, Iluminada Fuertes Fuertes   +1 more
doaj  

Anisotropic Phonon Dynamics and Directional Transport in Actinide Van der Waals Semiconductor Uranium Triselenide

Advanced Functional Materials, EarlyView.
USe3 is introduced as an actinide van der Waals semiconductor that mirrors the quasi‐one‐dimensional physics of transition‐metal trichalcogenides. Polarization‐resolved Raman spectroscopy on exfoliated flakes maps strong in‐plane phonon anisotropy and strain‐tunable mode shifts.
Aljoscha Söll, Valentino Jadriško, Sourav Dey, Nassima Benchtaber, Kalyan Sarkar, Borna Radatović, Jan Luxa, Fedor Lipilin, Kseniia Mosina, Vojtěch Kundrát, Jakub Zalesak, Jana Vejpravová, Martin Žáček, Szymon J. Zelewski, Nikolas Antonatos, Christoph Gadermaier, José J. Baldoví, Zdeněk Sofer   +17 more
wiley   +1 more source

Los Usuarios de la Información Contable en la Administración Local: Un Enfoque de Agencia

Revista de Contabilidad: Spanish Accounting Review, 2002
The proper development of an information system requires a previous analysis of the information needs of the persons and institutions that will use it.
Ana Cárcaba García
doaj  

The advantage of using operational budgeting on governmental organization [PDF]

Management Science Letters, 2012
Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers.
Manouchehr Najafi, Ahmad Ahmadkhani
doaj