Results 71 to 80 of about 3,936,245 (245)

Accounting for financial instruments in the banking industry : [Version Juli 2002] [PDF]

, 2002
Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry.
Reichardt, Rolf, Wittenbrink, Carsten, Gebhardt, Günther   +2 more
core  

Ontology‐Aligned Structuring and Reuse of Multimodal Materials Data and Workflows Toward Automatic Reproduction

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, Abril Azocar Guzman, Sarath Menon, Stefan Sandfeld, Tilmann Hickel, Markus Stricker   +5 more
wiley   +1 more source

Development of cost-effective inorganic arsenic extraction method for resource-limited regions: Analysis of efficiency and regulatory implications

Heliyon
This study evaluated the effectiveness of coke and lemonade extraction methods compared to the standard 1 % v/v HNO3 method for determining inorganic arsenic (iAs) concentrations in rice bran samples using a field-deployable method (Arsenator field kit).
Angstone Thembachako Mlangeni, Elizabeth Mhone, Alexander Ndhlovu Chibwana, Collings Chapachapa, Fatema Jagot, Lot Botha, Sydney Namaumbo   +6 more
doaj   +1 more source

Photo‐Switchable Molecular Module Programming PET Biodegradation in Aquatic Environments

Advanced Functional Materials, EarlyView.
We address the plastic durability paradox by integrating an itaconic acid–derived pyrrolidone module into polymer backbones. Sunlight in water triggers Norrish Type I ring‐opening and hydrophilization, enabling rapid biodegradation into nontoxic minerals.
Mohammad Asif Ali, Jixin Zheng, Satoshi Wakai, Jie Liu, Hidetaka Nomaki, Misato Tsukatani, Noriyuki Isobe, Jingcheng Sang, Yuriko Aoki, Hideo Okamura, Daisuke Sasaki, Chiaki Ogino, Yuzo Yamazaki, Takashi Nishikaze, Kenji Takada, Maiko K. Okajima, Tatsuo Kaneko   +16 more
wiley   +1 more source

Ship Leases under IAS 17, case Fortum Shipping Department

, 2004
International accounting standards will be applied from the1st of January 2005 in accounting of member states of the EU with a view of harmonizing the accounting practices in Europe, and on the long term even more widely.
Pekkinen, Jani
core   +1 more source

A Geometrically Transient Platform for Bioelectronic Implants

Advanced Materials, EarlyView.
Minimally invasive bioelectronic implants often compromise performance for smaller sizes. To resolve this optimization dilemma, a wireless bioelectronic implant with a transient geometry is introduced (MiFi). The origami‐inspired device miniaturizes up to sixfold for syringe insertion and autonomously unfolds post‐implantation.
Selin Olenik, John D. Goodwin, Atharv Naik, Philip Coatsworth, Ioi Chit Cheung, Farbod Amirghasemi, Anies Sohi, Ehsan Abedi, Tayeb Tadlaoui, Maral P. S. Mousavi, Andriy S. Kozlov, Victoria Salem, Andrew S. Cowburn, Firat Guder   +13 more
wiley   +1 more source

Barrier‐Assisted Plasma Doping for Spatially Selective Resistance Engineering in MoS2 Transistors

Advanced Materials, EarlyView.
Barrier‐assisted NH3 plasma doping enables damage‐free, spatially selective carrier modulation in monolayer MoS2 transistors. An ultrathin pV3D3/Al2O3 protective‐dielectric stack acts as a chemical filter that allows NHx radicals to reach the MoS2 surface while blocking plasma damage. This process achieves a high electron concentration of 4.3 × 1013 cm−
Inseong Lee, Joonho Park, Seungsun Yoo, Seunghyun Yu, Mingu Kang, Seohak Park, Min Kyu Lee, Hyeongjin Lim, Dongyoung Kim, Kunwoo Roh, Sejin Kim, Kihyuk Kim, Wonbae Ahn, Kibum Kang, Yong‐Hoon Kim, Sung‐Yool Choi   +15 more
wiley   +1 more source

IAS 17 -standardin muutoksen vaikutus yrityksen tunnuslukuihin [PDF]

, 2014
Tämä opinnäytetyö käsittelee International Financial Reporting Standardin (IFRS) mukaista tilinpäätöskäytäntöä ja tarkemmin IAS 17 -standardia. IAS 17 -standardissa määritellään, miten konsernitilinpäätöksessä tulee käsitellä vuokra- ja leasingsopimukset.
Kolehmainen, Mervi
core  

Gold‐Stabilized Copper Enables Anodic Hydrogen Evolution for Ultralow‐Voltage CO‐to‐Ethylene Electrolysis

Advanced Materials, EarlyView.
Gold‐stabilized copper suppresses hydroxide‐driven deactivation during anodic hydrogen evolution from furfural. Pairing this low‐potential anode with CO‐to‐ethylene electroreduction enables sub‐1 V operation at 400 mA cm−2, high single‐pass CO conversion, and co‐production of ethylene, furoic acid, and a separate hydrogen stream.
Sungjin Park, Hengzhou Liu, Heejong Shin, Hafiz Ghulam Abbas, Loann Bonnenfant, Ke Xie, Hyeon Seok Lee, Fatemeh Arabyarmohammadi, Jianan Erick Huang, Panos Papangelakis, Peiying Wang, Ali Shayesteh Zeraati, Jiheon Kim, Roham Dorakhan, David Sinton, Xiaopeng Liu, Wenzhen Li, Byoung‐hoon Lee, Edward H. Sargent   +18 more
wiley   +1 more source

Mandated disclosures under IAS 36 impairment of assets and IAS 38 intangible assets: value relevance and impact on analysts’ forecasts [PDF]

, 2017
Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts’ forecasts.
André, P., Dionysiou, D., André, Paul, Tsalavoutas, Ioannis, Dionysia Dionysiou, Dionysiou, Dionysia, Ioannis Tsalavoutas, Paul André, Tsalavoutas, I.   +8 more
core   +1 more source