Results 111 to 120 of about 24,046 (307)
Inspired by Acorus calamus leaves, a heterogeneous eutectic skin integrates an aligned fibrous network within a hydrophobic eutectogel matrix. This hierarchical architecture triggers strain‐induced crystallization to achieve exceptional mechanical toughness and durable wet adhesion.
Jiayu Hou +16 more
wiley +1 more source
Tailoring Phonon‐Driven Responses in α‐MoO3 through Isotopic Enrichment
ABSTRACT The implementation of polaritonic materials into nanoscale devices requires selective tuning of parameters to realize desired spectral or thermal responses. One robust material, α‐MoO3, an orthorhombic crystal boasting three distinct phonon dispersions, provides three polaritonic dispersions of hyperbolic phonon polaritons (HPhPs) across the ...
Thiago S. Arnaud +31 more
wiley +1 more source
Amendments to IAS 41 and IAS 16: implications for accounting for bearer plants
Under IAS-IFRS standards agriculture activity is accounted for using a fair value model. In 2014, the IASB amended the accounting treatment for bearer plants with the aim to address some concerns that have emerged since the application of IAS 41.
Laghi, E., Mattei, M., BOZZOLAN, SAVERIO
core
Schematic illustration of a sustainable nanofabrication process: chitosan derived from natural sources is used as a biodegradable thin film resist, patterned via Constant Pulse‐Assisted Force Lithography (CP‐AFL) to create tunable nanogrooves. These grooves template gold nanowire formation, enabling high‐resolution nanopatterning under ambient ...
Paolo Pellegrino +7 more
wiley +1 more source
Economic Loan Loss Provision and Expected Loss [PDF]
The intention of a loss provision is the anticipation of credit's expected losses by adjusting the book values of the credits. Furthermore, this loan loss provision has to be compared to the expected loss according to Basel II and if necessary, equity ...
Sebastian Ostrowski, Stefan Hlawatsch
core
Biological processes altered by iAs exposure.
Most significant Gene Ontology (GO) terms associated with gene expression up-regulation (A–C) and down-regulation (B–D) after 2 (A, B) and 12 hrs (C, D) of exposure to 5 µM of iAs.
Emilio J. Córdova (586072) +7 more
core +1 more source
Insulin autoimmune syndrome in a 3-year-old boy: the youngest to date in China and a narrow review
Background Insulin autoimmune syndrome (IAS), characterized by endogenous hypoglycemia associated with insulin autoantibodies, is a rare cause of hypoglycemia in pediatric patients.
Ming Cheng +3 more
doaj +1 more source
The information content of tax loss carryforwards - IAS 12 vs. valuation allowance
This is the first study that analyzes the predictive ability of deferred tax information under IFRS. I examine whether deferred taxes provide information about future tax payments and future performance, using a German sample of IFRS firms. The focus on tax loss carryforwards enables a separation of the two relations, testing on the one hand, the ...
openaire +3 more sources
Label‐Free Detection of a Neurotransmitter Using an Aptamer‐Functionalized Amorphous IGZO Transistor
An aptamer‐functionalized amorphous IGZO thin‐film transistor enables label‐free electrical detection of the neurotransmitter serotonin under liquid‐gated operation. Stepwise surface functionalization ensures stable biomolecule integration and efficient electrostatic coupling.
Ngoc Thanh Ho +3 more
wiley +1 more source
The article overviews past and current efforts on caloric materials and systems, highlighting the contributions of Ames National Laboratory to the field. Solid‐state caloric heat pumping is an innovative method that can be implemented in a wide range of cooling and heating applications.
Agata Czernuszewicz +5 more
wiley +1 more source

