Results 91 to 100 of about 5,193,872 (298)

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

PRESENTATION AND ADJUSTMENT OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yes
This study examines the methodological and practical aspects of transforming financial statements prepared under National Accounting Standards of Uzbekistan (NASU) into financial statements compliant with International Financial Reporting Standards (IFRS).
Tashmanov, Golib, Onorboyev, Shuxratjon
openaire   +2 more sources

Translation of Financial Statements [PDF]

open access: yes
This paper has the purpose of surveying and critically analyzing the effects of accounting procedures which are closely related to groups of companies operating multinationally. These are the methods for translation of financial statements, e.g.
Dalthan Simas, Otavio De Medeiros
core  

Optimization of the Production of Rubber Compounds Using Mathematical Models

open access: yesAdvanced Engineering Materials, EarlyView.
Rubber compounds were mixed in a batch internal mixer, and symbolic regression was used to derive mathematical models linking recipe and process parameters to ram path, torque, and mixing quality (incorporation, dispersion, distribution). Subsequent optimization with evolutionary algorithms identified operating conditions that reduce specific energy ...
Anke Bardehle   +7 more
wiley   +1 more source

International accounting frameworks: The convergence of corporate financial statements

open access: yesJournal of Governance and Regulation, 2018
Globalization and the gradual opening of financial frontiers have acted as an imperative in having homogeneity in the reporting frameworks and the financial statements of the entities in public and private sectors both nationally and internationally.
openaire   +1 more source

EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]

open access: yes
Financial statements' main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
core  

Analysis of KPMG financial statements [PDF]

open access: yes, 2016
Analiza financijskih izvještaja (horizontalna, vertikalna, analiza financijskih pokazatelja te sustava pokazatelja) kvalitetna je osnovica i polazište planiranja budućeg poslovanja. Cilj ovog završnog rada je analizirati financijska izvješća društva KPMG
Bećirović, Samra
core  

Microstructure Reconstruction in Battery Electrodes Using Machine Learning Based on Low‐Voltage Focused Ion Beam–Scanning Electron Microscopy Tomography Images

open access: yesAdvanced Engineering Materials, EarlyView.
Low‐voltage FIB‐SEM tomography combined with a image preprocessing pipeline improves phase contrast and enables reliable machine‐learning segmentation of conductive networks in lithium‐ion battery electrodes. Structural descriptors are extracted from segmented images, done semimanually and automated, and compared.
Lisa Beran   +6 more
wiley   +1 more source

Kegunaan Pelaporan Keuangan Untuk Pembuatan Keputusan Internal

open access: yesJournal of Accounting and Investment, 2016
Study aims to determine the level of usefulness of financial reporting for internal decision-making based on the internal user's perception of government financial reporting. Research methods are using primary data sources through an online questionnaire
Tunjung Probo Nirmala   +2 more
doaj  

CONVERTING FINANCIAL STATEMENTS TO INTERNATIONAL STANDARDS (IFRS)

open access: yes
The global transition to International Financial Reporting Standards (IFRS) is transforming how businesses report financial data, leading to increased transparency, comparability, and credibility in global markets. This study delves into the process of converting financial statements to IFRS, emphasizing the quantitative and qualitative impacts on ...
openaire   +1 more source

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