Results 141 to 150 of about 826,516 (353)

American Accounting [PDF]

open access: yes
The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocation of the investments resources in the world. Under
Mihaela Cristina Onica
core  

Draft Financial Instruments: Expected Credit Losse [PDF]

open access: yes, 2013
Exposure ...
International Financial Reporting Standards Foundation
core  

Resolving the Structural Duality of Graphene Grain Boundaries

open access: yesAdvanced Materials, EarlyView.
Cantilever ncAFM resolves the atomic structure of grain boundaries in graphene, revealing coexisting stable and metastable types. Both contain pentagon/heptagon defects, but metastable GBs show irregular geometries. Modeling shows metastable GBs form under compression, exhibiting vertical corrugation, while stable GBs are flat.
Haojie Guo   +11 more
wiley   +1 more source

International Accounting Standards: Opinions of U.S. Based Global Companies [PDF]

open access: yes, 2002
Do Global companies headquartered in the United States believe that there is value in having a single set of international accounting standards fir their financial reporting?
Newman, Bernard H., Oliverio, Mary Ellen
core   +1 more source

Water Permeates and Plasticizes Amorphous Carbon Dots: Unraveling the Inner Accessibility of the Nanoparticles by Glass Transition Studies

open access: yesAdvanced Materials, EarlyView.
The water permeability of amorphous carbon dots (CDs) is demonstrated by investigating their plasticization. Novel polyamide‐based and amorphous nanoparticles are synthesized by controlling their inner packing density. Water plasticization is evidenced by the decrease of the CDs glass transition temperature with increasing the hydration degree.
Elisa Sturabotti   +8 more
wiley   +1 more source

Sectorneutral Accounting Standards: A Ten year Experiment

open access: yes, 2007
In 1992, New Zealand adopted a sectorneutral approach to standard setting – where the difference in accounting treatment is driven by differences in the nature of transactions and not by ownership or the objectives of the reporting entity. In the process
Baskerville, Rachel F   +1 more
core  

Spin‐Split Edge States in Metal‐Supported Graphene Nanoislands Obtained by CVD

open access: yesAdvanced Materials, EarlyView.
Combining STM measurements and ab‐initio calculations, we show that zig‐zag edges in graphene nanoislands grown on Ni(111) by CVD retrieve their spin‐polarized edge states after intercalation of a few monolayers of Au. ABSTRACT Spin‐split states localized on zigzag edges have been predicted for different free‐standing graphene nanostructures.
Michele Gastaldo   +6 more
wiley   +1 more source

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