Results 71 to 80 of about 168,678 (286)
Financial constraints and the decision to lease : evidence from German SME [PDF]
, 2009 The objective of this paper is to test the hypothesis that in particular financially constrained firms lease a higher share of their assets to mitigate problems of asymmetric information.
Slotty, Constantin F.
core +1 more source
Dynamic Precipitation during High‐Pressure Torsion of a Magnesium–Manganese Alloy
Advanced Engineering Materials, EarlyView.An ultrafine‐grained alloy is produced by high‐pressure torsion of solutionized Mg–1.35 wt% Mn. Precipitation of nanometer‐scale Mn particles during deformation provides pinning sites. This prevents the formation of a bimodal grain structure and results in a finer grain size than for pure Mg.
Julian M. Rosalie, Anton Hohenwarter
wiley +1 more source
Agricultural Economics (AGRICECON), 2011 The paper aims to presents the views of the selected Czech SMEs on the individual problems of lease reporting on the side of lessee as a reaction to the project of the International Accounting Standards Board (IASB) and the Financial Accounting Standards
Patrik SVOBODA
doaj +1 more source
Analisis Tingkat Pemahaman Akuntansi Mahasiswa Berdasarkan Hasil Belajar Matematika Ekonomi
Keberlanjutan, 2020 This research aims to determine the correlation between mathematics economics courses and an introduction to accounting. The reason for choosing the title is because there are many economic principles that use mathematics.
Faizah Adisty, Indah Pertiwi
doaj +1 more source
Proposed Lease Accounting For Lessees
Journal of Business & Economics Research (JBER), 2011 <p class="MsoNormal" style="text-align: justify; line-height: normal; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">On August 17, 2010, the Financial Accounting Standards Board and the International Accounting Standards Board jointly ...
openaire +2 more sources
Advanced Engineering Materials, EarlyView.The effect of temperature controllers that are commonly used in freeze‐casting is investigated in this work. Temperature controllers are observed to generate a voltage in the slurry. Microstructural alignment and ultimate compressive strength data show this voltage to interfere with the ability to align the microstructure using magnetic fields ...
Maddie A. Schmitz, Steven E. Naleway
wiley +1 more source
Journal of Economic and Financial Sciences, 2019 Orientation: The new standard on leases, International Financial Reporting Standard (IFRS) 16, will require the majority of lessees to account for lease arrangements on the face of the balance sheet.
Milton Segal, Genevieve Naik
doaj +1 more source
A CENSUS OF CREATIVE ACCOUNTING TECHNIQUES [PDF]
Economic development, legal and social pressure and users of information has made it necessary innovation accounts on this basis and development of creative accounting.
Lungu Ionuţ Cosmin
core
Advanced Engineering Materials, EarlyView.The study investigates novel semi‐finished products made of unidirectionally arranged hemp or pineapple leaf fiber‐reinforced composites produced from different matrices. The materials are analyzed in terms of their mechanical and interfacial properties and void content.
Nina Graupner +22 more
wiley +1 more source
Inflammatory Response‐Inspired Thermochromic Shield for Pneumatic Structures
Advanced Engineering Materials, EarlyView.A thermochromic shield for pneumatic structures is developed, using anhydrous sodium acetate powder and thermochromic pigment‐included solution. In this shield composed of three layers, the exothermic and thermochromic reactions, followed by the mixture of both components, occur promptly with an incident of penetrating damage as a sign of initial ...
Hyun Jae Lee, Ryuma Niiyama
wiley +1 more source