Results 81 to 90 of about 200,273 (307)
s‐Orbital Mediated Metavalent Bonding Enables State‐Of‐The‐Art n‐Type AgBiSe2 Thermoelectrics
Advanced Functional Materials, EarlyView.Metavalent bonding (MVB) underpins the exceptional property portfolio of chalcogenides. Typical MVB solids are mainly found in p‐bonded systems. This work reveals that MVB can also be formed with s‐p orbital interactions upon forming a single‐electron σ‐bond, as exemplified in AgBiSe2.
Binrong Huang +13 more
wiley +1 more source
Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]
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
Holger Daske +2 more
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Increased moral condemnation of accidental harm in institutionalized adolescents [PDF]
, 2018 Social deprivation, as faced by children in institutional rearing, involves socio-cognitive deficits that may persist into adolescence. In particular, two relevant domains which prove sensitive to pre-adult neurodevelopment are theory of mind (ToM) and ...
Baez, Sandra +5 more
core +1 more source
Advanced Functional Materials, EarlyView.The hidden role of Cd segregation at grain boundaries is revealed in p‐type Mg3Sb2 by atom probe tomography and other advanced characterizations. Grain boundary Cd enrichment suppresses the SbMg+ hole‐killer formation and lowers potential barriers, enhancing electrical conductivity.
Zhou Li +12 more
wiley +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.
Lucia Lima Rodrigues +1 more
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Hybrid Nanofibers for Multimodal Accelerated Wound Healing
Advanced Healthcare Materials, EarlyView.Fabrication of wound healing scaffolds based on biocompatible nanofibers. Nanofibers offering high surface area, flexibility, and biocompatibility significantly improved the healing outcome in vivo. Histological, immunological, and anti‐inflammatory markers are noticeably better in treated wounds.
Viraj P. Nirwan +15 more
wiley +1 more source
ISSUES ABOUT THE EVALUATION OF THE FINANCIAL INSTRUMENTS AND TAX IMPLICATIONS [PDF]
Strategii Manageriale, 2014 Accounting assessment is a process with tax implications on accounting figures. In fact, when it comes to evaluation, we need to clarify exactly what is being refered to: it s about the individual assessment of an asset or liability, or about the global ...
Camelia-Catalina, MIHALCIUC +2 more
doaj
Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange [PDF]
This paper analyzes the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. We have constructed an index of disclosure based on IAS 32 and 39 disclosure requirements and computed the index score ...
Lúcia Lima Rodrigues +1 more
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Advanced Healthcare Materials, EarlyView.Highly efficient heavy‐atom‐free NIR photosensitizers based on a heptamethine cyanine platform were developed for image‐guided photodynamic therapy. Both in vitro and in vivo results revealed that the R820‐3 photosensitizer with a highly twisted molecular structure exhibited potential for NIR fluorescence image‐guided photodynamic cancer therapy ...
Van‐Nghia Nguyen +9 more
wiley +1 more source
IAS 39 Hedge Accounting e Interest Rate Risk Management [PDF]
The object of this paper is to investigate the role of interest rate risk measures set out in an immunization theory framework for the control of the hedge effectiveness test, as specified in IAS 39.
Andrea Gheno, Carlo Domenico Mottura
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