Results 91 to 100 of about 817,160 (334)

'True and fair view' versus 'Present fairly in conformity with generally accepted accounting principles' [PDF]

, 2001
The ‘true and fair view’ concept is one of two competing but not mutually exclusive legal standards for financial reporting quality that have been subject to debate on their meaning, use and importance.
Kirk, N. E.
core  

Engineering Deformation and Failure in Diamond Triply Periodic Minimal Surface Lattices via 3D Wall‐Thickness Grading

Advanced Engineering Materials, EarlyView.
The work demonstrates that strategic wall‐thickness grading in diamond triply periodic minimal surface lattices enables precise tuning of deformation and failure behavior under compression. Different gradation patterns guide how and where the structure collapses, improving energy absorption or promoting controlled brittle failure.
Giovanni Rizza, Danilo Bruson, Manuela Galati, Luca Iuliano   +3 more
wiley   +1 more source

THE IMPORTANCE OF THE MANAGEMENT COMPANY BY USING THE INTERNATIONAL ACCOUNTING STANDARDS [PDF]

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2019
Managing the company requires a higher degree of standardization of processes, decision-making, decisionmaking, application of standard operating methods in companies, the use of international accounting standards, the standard of international ...
BORISLAV MARIĆ, SANDA NASTIĆ, BOGDAN LABAN, VERA POPOVIĆ, SLOBODAN POPOVIĆ   +4 more
doaj  

Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application

Gaziantep Üniversitesi Sosyal Bilimler Dergisi, 2017
Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers.
Murat KARAHAN, Medet İĞDE, Dilek ÖZBEZEK   +2 more
doaj   +1 more source

Cu‐Based MOF/TiO2 Composite Nanomaterials for Photocatalytic Hydrogen Generation and the Role of Copper

Advanced Functional Materials, EarlyView.
HKUST‐1/TiO2 composite materials show a very high photocatalytic hydrogen evolution rate which increases as a function of the irradiation time until reaching a plateau and even surpasses the performance of the 1%Pt/TiO2 material after three photocatalytic cycles.
Alisha Khan, Marie Le Pivert, Alireza Ranjbari, Diana Dragoe, Daniel Bahena‐Uribe, Christophe Colbeau‐Justin, Christian Herrero, Dorota Rutkowska‐Zbik, Johnny Deschamps, Hynd Remita   +9 more
wiley   +1 more source

International financial reporting standards and financial reporting quality in Nigeria

Journal of Science and Technology (Ghana), 2016
The study examines the impact of the adoption of International Financial Reporting Standards  (IFRS) on the quality of financial reporting in Nigeria. The study utilises a period based approach to analyse changes in the degree of financial reporting quality (FRQ) that hinges on three proxies: Value Relevance, Earnings Quality and Earnings Management ...
Aderin, A., Otakefe, J. P.
openaire   +3 more sources

Copper‐based Materials for Photo and Electrocatalytic Process: Advancing Renewable Energy and Environmental Applications

Advanced Functional Materials, EarlyView.
Cu‐based catalysts as a cornerstone in advancing sustainable energy technologies are fully reviewed in this manuscript, highlighting their potential in photo‐ and electrocatalysis. It includes metallic copper, copper oxides, copper sulfides, copper halide perovskites, copper‐based metal–organic frameworks (MOFs), and covalent organic frameworks (COFs),
Jéssica C. de Almeida, Yanjie Wang, Thais A. Rodrigues, Paulo H. H. Nunes, Vagner R. de Mendonça, Paulo H. E. Falsetti, Leticia V. Savazi, Tao He, Alexandra V. Bardakova, Aida V. Rudakova, Jie Tian, Alexei V. Emeline, Osmando F. Lopes, Antonio Otavio T. Patrocínio, Jia Hong Pan, Caue Ribeiro, Detlef W. Bahnemann   +16 more
wiley   +1 more source

Wavelength‐Dependent Differential Amplification of Raman Scattering by Chiral Gold Nanorods for Multiplexed Encoding

Advanced Functional Materials, EarlyView.
The SERS spectra of reporter molecules adsorbed on chiral gold nanorods depends on the handedness of circularly polarized light (CPL‐SERS). The bisignate plasmonic CD spectra of chiral nanorods provides wavelength‐dependent CPL‐SERS. Selective discrimination of chiral nanorod handedness and different Raman reporters allow highly sensitive codification ...
Andrés Serrano‐Freijeiro, Carlos Renero‐Lecuna, Manuel Obelleiro‐Liz, Víctor F. Martín, Diptesh Dey, José M. Taboada, George C. Schatz, Isabel Pastoriza‐Santos, Jorge Pérez‐Juste, Luis M. Liz‐Marzán   +9 more
wiley   +1 more source

International Financial Reporting Standards and differential reporting [PDF]

, 2003
This paper examines the international development of financial reporting standards for smaller entities from a UK perspective. It examines the three elements of differential reporting: abbreviated accounts, the Financial Reporting Standard for Smaller Entities and exemption from the statutory audit.
Jarvis, Robin, Collis, Jill
openaire  

Decoupling Size and Electronic Effects in Doped SrTiO3 Photocatalysts Through Surface Area–Normalized CO2 Hydrogenation Rates

Advanced Functional Materials, EarlyView.
Exploring the photocatalytic reverse water–gas shift (RWGS) reaction on doped SrTiO3 nanoparticle films, reveals that normalizing catalytic rates by the catalyst's specific surface area (SSA) disentangled surface area effects from the catalyst's intrinsic material properties.
Dikshita Bhattacharyya, Baliana Shani, Isaac Holmes‐Gentle, Gerardo T Martinez, Martyn McLachlan, Nicola Seriani, Ludmilla Steier   +6 more
wiley   +1 more source