Results 81 to 90 of about 56,172 (268)

Interpretasi Investor Non-Profesional atas Implementasi International Financial Reporting Standard (IFRS) 8 dan Pernyataan Standar Akuntansi Keuangan (PSAK) 5 dalam Perspektif Framing Information

Journal of Accounting and Investment, 2016
This study attemps to determines the effects of variable implementation of IFRS 8 which differs in IFRS 8 positive frame, IFRS 8 negative frame, PSAK 5 positive frame, and PSAK 5 negative frame toward non profesional investor’s interpretation.
Erni Suryandari, Imelda Puspita Arisanti
doaj   +1 more source

Analisis Pengaruh Struktur Corporate Governance Terhadap Tingkat Kepatuhan Pengungkapan Konvergensi Ifrs Pada Laporan Laba Rugi Komprehensif [PDF]

, 2014
This study aims to analyse how corporate governance structures affect the level of disclosure compliance convergence of IFRS in statements of comprehensive income. This research is the development of a study conducted by Al Akra et al .
Pitasari, A. (Anggita), Septiani, A. (Aditya)   +1 more
core  

Polyaniline as a dual flame retardant and electrostatic dissipative additive in polyethylene nanocomposites

Journal of Vinyl and Additive Technology, Volume 31, Issue 2, Page 339-355, March 2025.
Effecft of co‐doping polyaniline with phosphoric acid and phytic acid on the heat release rate of polyethylene. Abstract Polyolefins, such as polyethylene (PE), are highly flammable and electrically insulative, limiting their applicability. The study explored the flame‐retardancy and electrical conductivity of PE/polyaniline (PE/PANI) nanocomposites ...
Akeem Adisa, Joseph K. O. Asante, Vincent O. Ojijo, António B. Mapossa, Washington Mhike   +4 more
wiley   +1 more source

The Combined Effect of Gas Phase and Condensed Phase Mechanisms in Flame Retardancy of Polybutylene Succinate

Journal of Vinyl and Additive Technology, EarlyView.
A combination of DOPO and APP flame‐retardants results in a V‐0 UL 94 rating. ABSTRACT In this study, we addressed the challenge of eliminating, during combustion, the flaming dripping behavior of polybutylene succinate flame retarded with ammonium polyphosphate, a key barrier to achieving a V‐0 rating in the UL 94 flammability test without excessive ...
Thuy Tien Thanh Nguyen, Ernő Hollósi, Beáta Szolnoki   +2 more
wiley   +1 more source

IFRS-16 and Firm Investment: Leasing Commitment and Intensity

Sriwijaya International Journal of Dynamic Economics and Business
Generally, this study examines the economic consequences of IFRS-16. Specifically, this study investigates whether commitment and leasing intensity affect firms' investment decisions.
Abdul Haris, Arif Julianto Sri Nugroho, Tri Utami, Rizky Windar Amelia   +3 more
doaj   +1 more source

Praksis for virkelig verdimåling av ikke-finansielle eiendeler

Magma, 2016
Tradisjonelt har regnskapet vært basert på en transaksjonsbasert historisk kostmodell. Med International Financial Reporting Standards (IFRS), som Den europeiske union innførte for børsnoterte selskaper i 2005, har det imidlertid blitt adgang til å ...
Tor Øivind Nordgarden, Lodve Hinnaland Stendal   +1 more
doaj   +1 more source

Accounting and accountability in Fiji: A review and synthesis [PDF]

, 2014
This paper reviews accounting and accountability research in Fiji. The review is based on 41 papers which were published in accounting refereed journals, professional journals, edited book chapters and thesis and other refereed journals outside ...
Sharma, Umesh Prasad
core  

Jellyfish blooms restructure plankton dynamics and trophic linkages in coastal waters

Functional Ecology, EarlyView.
Read the free Plain Language Summary for this article on the Journal blog. Abstract Jellyfish blooms are increasing globally in frequency and intensity, introducing complex ecological interactions, yet the mechanisms by which they alter ecosystem structure remain poorly characterized due to a lack of sustained field observations.
Pengpeng Wang, Fang Zhang, Xiaoke Xin, Shuo Wang, Song Sun   +4 more
wiley   +1 more source

Tratamento dos pagamentos de aluguéis na demonstração do valor adicionado após o CPC 06 (R2): uma análise empírico-reflexiva

Revista Ambiente Contábil
Objetivo: O objetivo do artigo é analisar os efeitos da adoção do CPC 06 (R2) – Arrendamentos na rubrica de aluguéis da Demonstração do Valor Adicionado (DVA) e no percentual de distribuição do valor adicionado como aluguéis.
Wellington Rodrigues Silva Souza
doaj   +1 more source

Opportunities for the Labour Party: Football, Class and Community Renewal

The Political Quarterly, EarlyView.
Abstract This article argues that football represents an underutilised opportunity for the Labour Party to anchor a wider programme of civic renewal. In many working‐class communities, the decline of trade unions, working men's clubs and other associational spaces has eroded collective life, leaving football clubs as rare institutions where dignity ...
Sam Taylor Hill
wiley   +1 more source