Results 161 to 170 of about 7,860,213 (302)

Decision usefulness of SME financial statements in Sri Lanka

open access: yesAccounting &Finance, Volume 65, Issue 1, Page 1059-1088, March 2025.
Abstract This paper examines the users of Sri Lankan small and medium‐sized entities' (SMEs) financial statements, and their information needs. Semi‐structured interviews found the main recipients of SME financial information are banks, the Inland Revenue Department and other government institutions.
Nisansala Wijekoon   +2 more
wiley   +1 more source

Failure Analysis of Hub Bolt of Main Landing Gearing

open access: yes2017 6th International Conference on Advanced Materials and Computer Science (ICAMCS 2017), 2017
openaire   +1 more source

Task 2 Baseline A340 Main Landing Gear Noise Tests

open access: yes, 1998
Baseline noise testing within the subject RAIN-Project (RAIN: Reduction of Airframe and Installation Noise) of a A340 full-scale main landing gear in the DNW aimed at determining the dominant noise sources and at providing a reference data set for ...
Dobrzynski, W.   +2 more
core  

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie   +2 more
wiley   +1 more source

Aerial and ground locomotion of winged drones powered by a single actuator. [PDF]

open access: yesNpj Robot
Shin WD   +5 more
europepmc   +1 more source

Holocene shoreline displacement and the impact of the Storegga tsunami on Hinnøya, northern Norway

open access: yesBoreas, EarlyView.
The Holocene relative sea‐level (RSL) history of Norway's largest island, Hinnøya, has been investigated in detail, using sediment records from 25 isolation basins. The sediments were analysed for macrofossil and phytoplankton content, which served as the basis for identifying marine–lacustrine transitions, that is isolation contacts. Terrestrial plant
Anders Romundset   +5 more
wiley   +1 more source

‘Like the Angel of Death Appearing to Take the Children Away’: The Portrayal of the Norwegian Child Welfare Service Among First‐Generation Muslim Parents

open access: yesChild &Family Social Work, EarlyView.
ABSTRACT This study explores the perceptions of Norway's Child Welfare Services (CWS), or barnevernet, among first‐generation Muslim migrant parents. It focuses on how personal experiences and community narratives shape attitudes. Using data from semi‐structured interviews with 24 first‐generation Muslim migrant parents, the findings reveal a stark ...
Alexander Gamst Page   +2 more
wiley   +1 more source

Design of the main landing gear for the NALLA prototype

open access: yes, 1991
This report documents the design of the main landing gear for NAL's light aircraft. The federwal aviation regulations (FAR), Part 23, were used to estimate loads. The gear was designed from deflection and stress criteria.
Aravamudhan, Srikanth   +3 more
core  

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