Results 91 to 100 of about 168,783 (307)

Reporting of right-to-use according to International Accounting standards Principles

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2010
The problem of whether and how to report in financial statements the right to use property and the obligation to pay rent or return the used property to the lessor after leasing is a fairly complex area in which it is difficult to find a generally ...
Patrik Svoboda
doaj   +1 more source

Nanothermometry in Living Cells: Physical Limits, Conceptual and Material Challenges

open access: yesAdvanced Functional Materials, EarlyView.
Heat and temperature are fundamental to life. When nanothermometers began probing regions as small as a living cell, they triggered controversial claims of large intracellular temperature gradients. We review physical constraints energy‐conservation, entropy production, thermodynamic fluctuations, and molecular dynamics.
Taras Plakhotnik
wiley   +1 more source

Income smoothing by valuation of repurchase obligations in the annual financial statements of car dealerships

open access: yesActa Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2013
This paper deals with the accounting patterns of German car dealerships in the period from 2006 to 2010. In connection with the brokerage of passenger car leases the car dealers and lessors agree on hedging the residual values of the lease car returns ...
Hans Guenther Barth
doaj   +1 more source

From Clinic to Computation: Multiscale Bioengineering Strategies for Durable Biological Aortic Valve Replacements

open access: yesAdvanced Functional Materials, EarlyView.
Bioprosthetic aortic valves have revolutionized the treatment of aortic stenosis, but their durability is limited by structural valve deterioration (SVD). This review focuses on the pericardial tissue at the heart of these valves, examining how its mechanical properties and calcification drive fatigue and failure.
Gabriele Greco   +7 more
wiley   +1 more source

Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30, 2007 [PDF]

open access: yes, 2007
Audit report on the Iowa Federal Family Education Loan Program Division, a Division of the Iowa College Student Aid Commission, for the year ended June 30 ...

core  

Tissue Engineered Human Elastic Cartilage From Primary Auricular Chondrocytes for Ear Reconstruction

open access: yesAdvanced Functional Materials, EarlyView.
Despite over three decades of research, no tissue‐engineered solution for auricular reconstruction in microtia patients has reached clinical translation. The key challenge lies in generating functional elastic cartilage ex vivo. Here, we integrate synergistic cell‐biomaterial strategies to engineer auricular grafts with mechanical and histological ...
Philipp Fisch   +13 more
wiley   +1 more source

Implications of the new accounting model for leases

open access: yesEkonomski Vjesnik, 2019
Leases often appear to be a practical way of securing some property. The advantage of the lease is in easy replacement and minimum engagement of resources for the acquisition of assets.
Ivan Čevizović, Ivo Mijoč
doaj  

Privatization and management accounting systems change : the case of the 19th century Spanish tobacco monopoly. [PDF]

open access: yes
This paper examines changes to the accounting system of the Spanish tobacco monopoly in 1887, following the decision by the state to lease the publicly owned and state-run monopoly to a privatesector company.
Macías Dorissa, Marta Pilar
core  

Report on the Iowa Department of Administrative Services for the year ended June 30, 2006 [PDF]

open access: yes, 2007
Report on the Iowa Department of Administrative Services for the year ended June 30 ...

core  

Dispensing Volumetric Additive Manufacturing

open access: yesAdvanced Functional Materials, EarlyView.
Dispensing volumetric additive manufacturing (DVAM) prints 3D structures inside a photocurable resin droplet suspended from the tip of a glass pipette, enabling sequential printing without resin vats or manual part removal. Real‐time droplet profiling and ray‐tracing‐based correction compensate for optical distortion at the curved resin‐air interface ...
Hongryung Jeon   +5 more
wiley   +1 more source

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