Results 91 to 100 of about 1,725,886 (345)

The effect of earnings management on the asymmetric timeliness of earnings. [PDF]

open access: yes
Is earnings management affecting (driving) the measures of earnings conservatism?Ball et al. (2000) point out that the asymmetry in the recognition of good and bad news in earnings (faster recognition of bad news: earnings conservatism) is more ...
García Lara, Juan Manuel   +2 more
core  

The Many Lives — and Faces — of Lex Mercatoria: History as Genealogy in International Business Law [PDF]

open access: yes, 2008
It has been claimed that cross-border business transactions are governed by a transnational body of norms specific to international trade, generally known as lex mercatoria, the law merchant.
Hatzimihail, Nikitas E.
core   +1 more source

Laser‐Induced Graphene from Waste Almond Shells

open access: yesAdvanced Functional Materials, EarlyView.
Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova   +9 more
wiley   +1 more source

Direct Evidence of Topological Dirac Fermions in a Low Carrier Density Correlated 5d Oxide

open access: yesAdvanced Functional Materials, EarlyView.
The 5d oxide BiRe2O6 is discovered as a low‐carrier‐density topological semimetal hosting symmetry‐protected Dirac fermions stabilized by nonsymmorphic symmetries. Angle‐resolved photoemission spectroscopy, quantum oscillations, and magnetotransport measurements reveal gapless Dirac cones, quasi‐2D Fermi surfaces, high carrier mobility, and a field ...
Premakumar Yanda   +11 more
wiley   +1 more source

Bioethics and health law: the living will. Proposal to create a living will record in Europe [PDF]

open access: yes, 2012
In this piece of work, we present a proposal to create a living will record in Europe that will allow people to have the same rights wherever they are.
Díez Rodríguez, José Ramón   +1 more
core  

Functional Materials for Environmental Energy Harvesting in Smart Agriculture via Triboelectric Nanogenerators

open access: yesAdvanced Functional Materials, EarlyView.
This review explores functional and responsive materials for triboelectric nanogenerators (TENGs) in sustainable smart agriculture. It examines how particulate contamination and dirt affect charge transfer and efficiency. Environmental challenges and strategies to enhance durability and responsiveness are outlined, including active functional layers ...
Rafael R. A. Silva   +9 more
wiley   +1 more source

Universal In Situ Isotope Exchange Raman Spectroscopy (IERS) Methodology for Measuring Oxygen Surface Exchange Dynamics Using a Probe Layer

open access: yesAdvanced Functional Materials, EarlyView.
A bespoke multilayer thin film configuration has been designed, which overcomes the material dependency of conventional isotope exchange Raman spectroscopy (IERS). This universal IERS methodology is efficient, non‐destructive and provides additional structural information and time resolution, which can be further extended to various isotopic elements ...
Zonghao Shen   +7 more
wiley   +1 more source

Device Integration Technology for Practical Flexible Electronics Systems

open access: yesAdvanced Functional Materials, EarlyView.
Flexible device integration technologies are essential for realizing practical flexible electronic systems. In this review paper, wiring and bonding techniques critical for the industrial‐scale manufacturing of wearable devices are emphasized based on flexible electronics.
Masahito Takakuwa   +5 more
wiley   +1 more source

Consideraţii teoretice privind executarea hotărârilor CtEDO//Theoretical Considerations Regarding the Enforcement of the Judgements of the ECHR

open access: yesAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
As a member of the Council of Europe, Romania accepts and submits to the jurisdiction of the European Court of Human Rights. The judgments of the Court regarding the breach of rights established by the Convention or by the Additional Protocls by the ...
Sorin Claude MODREANU
doaj   +1 more source

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