Results 111 to 120 of about 168,678 (286)

Criterion For The Evaluation of Accounting Information [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 1994
In this article , alternative accounting measurements are evaluated in terms of their ability to predict events that are important in decision - making.
حمید خالقی مقدم
doaj  

Учёт аренды земельных участков и земельные отношения в социально-экономической среде [PDF]

open access: yes
В статті розглядається одна з найпоширеніших форм земельних відносин оренда земельних ділянок й орендна плата за користування землями сільськогосподарського призначення з використанням методів бухгалтерського обліку.
Кучеркова, С. О.
core  

Magnetism and Nonlinear Charge Transport in NiFe2O4/γ‐Al2O3/SrTiO3 Heterostructure: Toward Spintronic Applications

open access: yesAdvanced Functional Materials, EarlyView.
In this report, we demonstrate that a crystalline phase of 52nm thick NiFe2O4 can be grown by RF sputtering on top of γ‐Al2O3(8nm)/SrTiO3 at a significantly low temperature (150 °C) without compromising the mobility and carrier density of the 2D electron gas at the γ‐Al2O3(8nm)/SrTiO3 interface.
Amit Chanda   +11 more
wiley   +1 more source

Advantages and disadvantages of leasing

open access: yesContemporary Economy, 2012
The article is systematization of knowledge on leasing as a source of financing for enterprises. This paper defines the leasing and presented its nature according to the norms of civil, tax and accounting law.
Katarzyna Wiśniewska
doaj  

Lease-back accounting

open access: yes, 2016
The increasing demand for lease-back transactions in the Moldavian market actualises the issues related to accounting and taxation of such operations. Actually, there is no any special legislative framework to regulate the lease-back transactions to date, that results in ambiguity by accounting and reporting of such operations.
openaire   +1 more source

Do Land Markets Anticipate Regulatory Change? Evidence from Canadian Conservation Policy

open access: yes, 2016
Regulation often evolves, and affected consumers or firms may adjust their behavior in anticipation of potential changes to regulation. Using shifting land use regulation boundaries and oil lease prices from Canada, we estimate the effect of anticipated ...
Boskovic, Branko, Nøstbakken, Linda
core   +1 more source

Nano‐ and Micro‐Sized Solid Materials Used as Antiviral Agents

open access: yesAdvanced Functional Materials, EarlyView.
Due to the rise of viral infections in humans and possible viral outbreaks, the use of nano‐ or micro‐sized materials as antiviral agents is rapidly increasing. This review explores their antiviral properties against RNA and DNA viruses, either as a prevention or a treatment tool, by delving into their mechanisms of action and how to properly assess ...
Orfeas‐Evangelos Plastiras   +6 more
wiley   +1 more source

Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal [PDF]

open access: yes
For some activities, where some agents do not have permanent funding, it is necessary to resort to leasing. External leasing operations have to be billed by the beneficiaries in Romania, registered as payers of value added tax.
ciumag, marin
core   +1 more source

Home - About - Disclaimer - Privacy