Do Harmonised Accounting Standards Lead to Harmonised
The objective of this paper is to investigate the level of harmonisation for IAS 39 Financial Instruments: Recognition and Measurement and to identify if different levels of harmonisation are associated with company-specific factors. Based on Rahman et al.
fialho, ana, morais, ana isabel
openaire +1 more source
Technical Barriers to Trade in the European Union: Importance for the Accession Countries. CEPS Working Document No. 144, April 2000 [PDF]
With trade in industrial products between the EU and the CEECs now essentially free of tariff and non-tariff restrictions, the principal impact of accession to the EU on trade flows will be through access to the Single Market of the EU.
Brenton, Paul +2 more
core
From Lab to Landscape: Environmental Biohybrid Robotics for Ecological Futures
This Perspective explores environmental biohybrid robotics, integrating living tissues, microorganisms, and insects for operation in real‐world ecosystems. It traces the leap from laboratory experiments to forests, wetlands, and urban environments and discusses key challenges, development pathways, and opportunities for ecological monitoring and ...
Miriam Filippi
wiley +1 more source
Adjustment of observation accuracy harmonisation parameters in optimising the network’s reliability
Appropriate precision and low cost are the basic conditions that have to be fulfilled by a project of a geodetic network. Reliability, translating into the ability to detect gross errors in the observations and higher certainty of the obtained point ...
Nowak Edward, Odziemczyk Waldemar
doaj +1 more source
Nanosafety data provide a guiding example for establishing best practices in data management, aligning with FAIR principles and quality criteria. This review explores existing quality assessment approaches for reliability, relevance, and completeness, emphasizing the need for harmonization and adaptation to nanomaterials and advanced materials. The aim
Verónica I. Dumit +43 more
wiley +1 more source
Foodborne disease surveillance needs in Australia: Harmonisation of molecular laboratory testing and sharing data from human, animal, and food sources [PDF]
Martyn Kirk +68 more
openalex +1 more source
Confronting the Competence Conundrum of an EU Directive on Minimum Wages: In Search of a Legal Basis. College of Europe Policy Brief #9.19 December 2019 [PDF]
> The new European Commission has boldly announced its plans to deliver an EU minimum wage legal measure within the first 100 days in office. > This commendable ambition raises the muchcontested question of competence in this field.
Aranguiz, Ane, Garben, Sacha
core +1 more source
Hyperelastic Starch Hydrogel Configures Edible and Biodegradable All‐Components for Soft Robots
Hyperelastic starch hydrogel is tailored via a phase separation strategy of solvent‐antisolvent co‐modulation. The mechanical performance of starch hydrogel is widely tuned with maximum strains: 194.4–361.4%; maximum tensile stresses: 34–192 kPa; and Young's moduli: 36.0–205.8 kPa. Notably, the hydrogel achieves complete soil degradation within 24 days
Siyu Yao +7 more
wiley +1 more source
Waqf, as an integral part of Islamic social finance, falls under the jurisdiction of Islamic law. This paper examines the legal and Sharīʿah developments related to waqf, Islamic finance, and relevant legislation, with a particular focus on harmonizing ...
Nor Asiah Mohamad +1 more
doaj +1 more source
Dynamics of the Mammalian Placental Metabolome in Placentogenesis and Embryonic Development
This study identifies three metabolic stages (E8.5, E9.5–10.5, E11.5–14.5) and two transition periods (E8.5–9.5, E10.5–11.5) in mouse placental development. NAD(H) emerges as a key dynamic metabolite that enhances embryonic growth through accelerated segmentation and increased proliferation of mouse embryonic stem cell (mESC)‐induced presomitic ...
Gang Chen +11 more
wiley +1 more source

