Results 71 to 80 of about 30,120,117 (241)
IFRS 18 – Changes in the presentation of categories that shape comprehensive income: Theoretical and practical implications [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The objective of the article is to assess the changes in the presentation of comprehensive income in financial statements prepared under IFRS, comparing IAS 1 and IFRS 18.
Marzena Remlein +1 more
doaj +1 more source
Banking accounts volatility induced by IAS 39: A simulation model applied to the French case. [PDF]
La décision de l’Union européenne d’adopter les normes IAS pour l’ensemble de ses membres, avait été fortement contestée par les banques européennes.
Ben Hamida, Nessrine
core
Advanced Engineering Materials, EarlyView.Reproduction of stacking fault energy calculations from literature with a semi‐automated large language model‐assisted extraction procedure: extraction of simulation protocol, atomistic structures, computational parameters, and reported results, ontology alignment, knowledge graph construction and, finally, recomputation forvalidation.
Sepideh Baghaee Ravari +5 more
wiley +1 more source
The Connection between IAS/IFRS and Social Responsibility
Management Dynamics in the Knowledge Economy, 2016 The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the ...
Stefano AMELIO
doaj
Frontiers in Cellular Neuroscience, 2015 Inorganic arsenic (iAs) is an important natural pollutant. Millions of individuals worldwide drink water with high levels of iAs. Chronic exposure to iAs has been associated with lower IQ and learning disabilities as well as memory impairment.
Lucio A Ramos-Chávez +5 more
doaj +1 more source
Toward Full Interoperability in Materials Science: Integrating Workflows With Knowledge Graphs
Advanced Engineering Materials, EarlyView.The connection of conceptual workflow design, portable execution, and ontology‐based semantics leading to provenance‐rich knowledge graphs are main contributors to interoperability in materials science and a prerequisite to AI‐assisted orchestration and for interoperable Materials Acceleration Platforms.
Jan Janssen +14 more
wiley +1 more source
Multi-scale simulations of membrane proteins: The case of bitter taste receptors
Journal of Science: Advanced Materials and Devices, 2017 Human bitter taste receptors (hTAS2Rs) are the second largest group of chemosensory G-protein coupled receptors (25 members). hTAS2Rs are expressed in many tissues (e.g.
Eda Suku +4 more
doaj +1 more source
Accounting practices for financial instruments. How far are Portuguese companies from IAS? [PDF]
The purpose of this study is to analyse the current accounting practices for financial instruments by Portuguese companies and compare them to the measurement, recognition and disclosure requirements stipulated in IAS 32 and 39.
Patricia Teixeira Lopes +1 more
core
Electrostatic Superlattices Beyond 1:1 Stoichiometry
Advanced Functional Materials, EarlyView.Polymer‐mediated charge regulation drives two hierarchical routes to higher‐stoichiometry nanoparticle superlattices. Tuning the polymer's molecular weight promotes progressive interstitial filling, transforming ZnS into the fully occupied CaF2${\rm CaF}_2$ lattice. Exchanging polymer assignment between large and small nanoparticles instead breaks CsCl
Binay P. Nayak +7 more
wiley +1 more source
Journal of the American Heart Association: Cardiovascular and Cerebrovascular DiseaseBackground Flow diversion has revolutionized the management of wide‐necked intracranial aneurysms (IAs). We aimed to assess the effectiveness and safety of the new generation 64‐wire Surpass Evolve for the treatment of unruptured small/medium‐sized IAs ...
Mahmoud Dibas +26 more
doaj +1 more source