Results 91 to 100 of about 1,521,326 (285)

Percolation‐Driven β‐Relaxation Enables Resonant Acceleration of Crystallization in Amorphous Phase‐Change Materials

open access: yesAdvanced Materials, EarlyView.
Mobile‐atom percolation underlying β‐relaxations fundamentally dictates the crystallization pathways of phase‐change materials. High‐frequency ultrasonic excitation dynamically modulates this critical mobility percolation network, substantially accelerating the crystallization process.
Yu‐Yao Liu   +11 more
wiley   +1 more source

Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]

open access: yes
At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Jannis Bischof   +2 more
core  

Studi komparasi kinerja keuangan perusahaan perbankan setelah penerapan ias 39 [PDF]

open access: yes, 2019
Industri perbankan merupakan industri keuangan yang melibatkan beragam regulasi.  Salah satu regulasi internasional yang terkait dengan industri perbankan adalah IAS 39.
Putri, Negina Kencono
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From the Discovery of the Giant Magnetocaloric Effect to the Development of High‐Power‐Density Systems

open access: yesAdvanced Materials Technologies, EarlyView.
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

High Throughput Aerosol Jet Printing to Operationalize High Aspect Ratio Patterning

open access: yesAdvanced Materials Technologies, EarlyView.
High‐throughput aerosol jet printing poses distinct limiting mechanisms to the printing process. These include rapidly changing ink chemistries, atomization instabilities, and liquid‐phase spreading. The combination of in‐line heating, process monitoring, and traditional optimization procedures enables rapid printing of high‐aspect‐ratio structures ...
Bella I. Guyll   +4 more
wiley   +1 more source

Photoluminescence Reshaping via Structural Confinement and Local Density of Optical States Control in Ir(III)‐Doped Biodegradable Metasurfaces

open access: yesAdvanced Materials Technologies, EarlyView.
Phosphorescent biodegradable metasurface showing vibronic selection and spectral photoluminescence narrowing. Anti‐correlation between experimental LDOS and measured lifetimes. ABSTRACT Metasurfaces incorporating phosphorescent emitters offer a route to engineer radiative and vibronic processes beyond chemical design.
Vincenzo Caligiuri   +11 more
wiley   +1 more source

Liquid Metal Resistive Sensing Architectures for Measuring Diaphragm Strain Responses on Obstructed Surfaces

open access: yesAdvanced Materials Technologies, EarlyView.
A liquid metal‐based strain‐sensing architecture to measure the deformation of a circular diaphragm against obstructed surfaces is formulated using finite element modeling and confocal imaging to establish the mechanical framework and is utilized to control diaphragm‐induced confinement on a bead array, as validated by biomolecular loading level ...
Abdullah‐Bin Siddique   +4 more
wiley   +1 more source

Harmoniseringen av redovisningen : IAS 39 ur bankers, myndigheters och redovisningskunnigas perspektiv

open access: yes, 2006
Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen.
Österberg, Robin, Glinqvist, Adrian
core   +4 more sources

Hedging in light of the application of IFRS 9

open access: yesمجلة الدراسات الاقتصادية والادارية
       The research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39.
Teacher Dr. Saja Alshaikhli
doaj   +1 more source

Rahoitusinstrumenttien arvostaminen ja käsittely tilinpäätöksessä IAS 39:n mukaan.

open access: yes, 2003
SALAINEN VUOTEEN 2007 SAAKKA. Tutkielman tavoitteet Tutkielman tavoitteena oli selvittää rahoitusinstrumenttien arvostamista ja käsittelyä tilinpäätöksessä säätelevän IAS 39 -standardin vaikutuksia suomalaisen yhtiön tilinpäätökseen, tilinpäätöksen ...
MÄENPÄÄ, ANU
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