Results 131 to 140 of about 108,485 (304)

Implications of International Financial Reporting Standards of Performance Indicators within a Company [PDF]

open access: yes
Romania started a process to reform the accounting system, having the assistance benefit of EU countries (France, Belgian, and UK). Initial path chosen by Romania to harmonize accounting system was marked by the Accounting Law 82/1991 and subsequent ...
Cristina Mihaela ONICA   +3 more
core  

Financial accounting and reporting 2 [PDF]

open access: yes, 2017
This book caters for degree students pursuing accounting and business courses at institutions of higher learning. Aligned with the framework-based teaching of International Financial Reporting Standards (IFRS) pedagogy, this comprehensive book contains ...
Rosli, Mohamad Hafiz   +5 more
core  

Effects Of International Financial Reporting Standards Application On Financial Ratios In Turkey

open access: yesInternational Journal, 2014
Public companies and listed companies in Turkey have started to apply International Accounting/Financial Reporting Standards since 2005. Use of international accounting standards has led to changes in classification, valuation and disclosure in the financial statements.
openaire   +3 more sources

Designing Strong, Tough, Fire‐Retardant and Self‐Healing Elastomers with Phosphorus/Nitrogen‐ and Biphenyl‐Containing Segments

open access: yesAdvanced Materials, EarlyView.
By designing a P/N‐ and π–π interacting biphenyl‐containing diol as hard segments but side groups, a strong, tough, fire‐extinguishing and self‐healing elastomer is developed, demonstrating a break strain of ∼2500%, a toughness of 379 MJ/m3 and a tensile strength of 46 MPa, as well as a healing efficiency of 95% (tensile strength) and 99% (break strain)
Yijiao Xue   +11 more
wiley   +1 more source

THE OPTIMIZATION OF THE INTERNAL AND EXTERNAL REPORTING IN FINANCIAL ACCOUNTING: ADOPTING XBRL INTERNATIONAL STANDARD [PDF]

open access: yes
More and more enterprises, especially the listed companies, have adopted newaccounting norms and regulations (IFRS or US GAAP, Bale II and, in perspective, SURFI),manifesting interest for publishing financial reports using a standard format able to ...
Vasile Florescu, Catalin Georgel Tudor
core  

Intimate Interaction Between Nucleic Acid and Conjugated Polymers in Organic Electrochemical Transistors Enables Ultrasensitive Biomarker Detection

open access: yesAdvanced Materials, EarlyView.
The intimate interaction between negatively charged RNA molecules and conjugated polymers in organic electrochemical transistors (OECTs) in aqueous electrolytes is investigated. It demonstrates that RNA binding reduces the volumetric capacitance of the polymer channel, enabling the development of an ultrasensitive biosensing platform capable of ...
Hong Liu   +7 more
wiley   +1 more source

Recent Advances of Slip Sensors for Smart Robotics

open access: yesAdvanced Materials Technologies, EarlyView.
This review summarizes recent progress in robotic slip sensors across mechanical, electrical, thermal, optical, magnetic, and acoustic mechanisms, offering a comprehensive reference for the selection of slip sensors in robotic applications. In addition, current challenges and emerging trends are identified to advance the development of robust, adaptive,
Xingyu Zhang   +8 more
wiley   +1 more source

Hierarchical Multi‐Material Architectures With Gradient Design for Dynamic‐Range Flexible Tactile Sensing

open access: yesAdvanced Materials Technologies, EarlyView.
Hierarchical multi‐material TPMS lattices are engineered as flexible tactile sensors by combining soft and stiff elastomeric layers with a conformal conductive coating. The bilayer architecture delivers sensitivity at low pressures while maintaining a broad detectable range under large loads, enabling reliable pressure and vibration monitoring for ...
Reza Noroozi   +3 more
wiley   +1 more source

Dual‐Functional Ingestible Passive Capsules for High‐Throughput Intestinal Sampling with Sealed Containment and Targeted Drug Delivery

open access: yesAdvanced Robotics Research, EarlyView.
To address challenges in high‐throughput intestinal sampling with sealed containment and target drug delivery, we developed a dual‐functional ingestible passive capsule with a dual‐triggered control system based on pH‐response and mechanical actuation.
Libing Huang   +9 more
wiley   +1 more source

A Superlubricated Magnetically Steerable Microcatheter with Integrated Optical and Fluidic Channels

open access: yesAdvanced Robotics Research, EarlyView.
A magnetically steerable microcatheter with integrated optical and fluidic channels is developed for multifunctional navigation in tortuous anatomical environments. A surface‐grafted hydrogel coating enables low‐friction actuation. The device demonstrates stable light and fluid delivery during magnetic manipulation, offering a compact platform for ...
Yuntian Du   +5 more
wiley   +1 more source

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