Results 101 to 110 of about 5,193,872 (298)

HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS? [PDF]

open access: yes
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies.
Raluca Valeria Ratiu   +1 more
core  

ILRI financial statements 2008 [PDF]

open access: yes, 2009
The ILRI financial statements for the year ended 31 December 2008 starts with statement of purpose, statement by the chairman of board of trustees, board statement on risk management and statement of management's responsibilities.
International Livestock Research Institute
core  

High‐Temperature Phase Transformation in a V‐9Si‐6.5B Alloy: The Kinetic and Crystallographic Pathway From V5SiB2 to V8SiB4

open access: yesAdvanced Engineering Materials, EarlyView.
In situ synchrotron high‐energy X‐ray diffraction reveals the real‐time high‐temperature phase evolution of a ternary V‐9Si‐6.5B alloy. The study uncovers a kinetically delayed V5SiB2 → V8SiB4 transformation governed by massive structural and chemical barriers.
Zahra Sabeti   +4 more
wiley   +1 more source

THE PUBLIC INTERNAL AUDIT COMMITTEE IN THE SOCIAL HEALTH INSURANCE SECTOR- A NECESSITY IN ROMANIA [PDF]

open access: yes
Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide.
Attila Szora Tamas, Iulian Bogdan Dobra
core  

Investigating the Effect of Inclination Angle and the Influence of Scan Parameters on the Appearance and Thermal and Mechanical Properties of Filigree Tension Rods of LPBF‐Manufactured NiTi Shape‐Memory Alloys

open access: yesAdvanced Engineering Materials, EarlyView.
This article investigates the dependence of the properties on the manufacturing orientation in the form of the inclination angle to the build plate of LPBF‐fabricated NiTi rods with a diameter of 150–220 µm. Metallographic, chemical, thermal, and mechanical characterization show behavior under identical manufacturing conditions that ranges from ...
Sandra Herzig   +2 more
wiley   +1 more source

Estimates of the Magnitude of Financial and Tax Reporting Conflicts [PDF]

open access: yes
This study examines the tax reporting consequences of financial reporting discretion. Using a matched sample of financial statements with tax returns, I provide estimates of the accuracy of tax return information inferred from financial statements.
George A. Plesko
core  

Influence of TiC and TiN Ceramic Reinforcements on the Microstructure, Thermal Expansion Behavior, and Tensile Properties of Invar 36 Manufactured by Laser Powder Bed Fusion

open access: yesAdvanced Engineering Materials, EarlyView.
This study examines Invar composites reinforced with titanium carbide (TiC) and titanium nitride (TiN) using laser powder bed fusion (LPBF). It presents the influence of reinforcements on microstructure, tensile properties, and thermal expansion. Results show that TiC effectively strengthens Invar while maintaining low thermal expansion, whereas TiN ...
Ayodeji Nathaniel Oyedeji   +3 more
wiley   +1 more source

COMPARATIVE ANALYSIS OF METHODS OF TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL STANDARDS

open access: yes, 2021
Transformation of financial statements prepared in accordance with national accounting standards into international financial reporting standards is one of the most pressing issues today. Therefore, in this article, I will explain the advantages and disadvantages of comparing IFRS financial reporting methods, the steps of preparing IFRS financial ...
openaire   +1 more source

Consolidated financial statements: an introduction

open access: yes, 2012
This textbook focuses on the theoretical and practical treatment of the challenges of consolidated financial statements, with an integrated and logical approach and careful attention to methodical and educational requirements. Applying current accounting
Meyer, Conrad
core  

Feasibility and Limitations of the Advanced Replica Process for Bioactive Glasses

open access: yesAdvanced Engineering Materials, EarlyView.
Periodic 3D‐printed Kelvin‐cell templates enable a controlled advanced replica process for fabricating highly porous glass lattices. Across P45K9, 45S5, and 13–93, material‐dependent differences in coating, burnout, and shrinkage lead to distinct strut morphologies, while comparable final porosities of 83%–88% are retained.
Swantje Funk   +4 more
wiley   +1 more source

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