Results 41 to 50 of about 20,202 (254)
Corals and Reef‐Dwelling Fish Regulate Carbon Storage and Cycling Processes in Coral Reef Ecosystems
Advanced Science, EarlyView.Coral reefs are biodiversity hotspots, yet their role in carbon storage and cycling remains poorly understood. Using field surveys and modeling in the South China Sea, we reveal the overlooked potential of carbon storage in reef ecosystems and how reef fish, corals, and surface sediment jointly shape reef carbon reservoirs.
Yiting Chen +8 more
wiley +1 more source
Rachunkowość otwartych ksiąg – zarys koncepcji
Zeszyty Teoretyczne Rachunkowości, 2009 Celem artykułu jest przedstawienie założeń koncepcji rachunkowości otwartych ksiąg jako sposobu na zapewnienie przepływu informacji zarządczej między podmiotami współpracującymi w ramach sieci biznesowych.
Monika Łada
doaj
RO-FIN-LLM: A Benchmark with LLM-as-a-Judge and Human Evaluators for Romanian Tax and Accounting
SystemsLarge Language Models (LLMs) are increasingly being adopted in business settings; however, there remains a shortage of evaluation tools that account for country-specific regulations, particularly for Romania’s taxation and financial accounting ...
Maria-Ecaterina Olariu +7 more
doaj +1 more source
Crop Journal, 2016 The purpose of this study was to characterize Ta14S homoeologs and assess their functions in wheat seed development. The genomic and cDNA sequences of three Ta14S homoeologous genes encoding 14-3-3 proteins were isolated.
Xinguo Wang +4 more
doaj +1 more source
Advanced Science, EarlyView.We investigate whether Montessori and traditional schooling systems shape the developmental trajectory of large‐scale brain dynamics in different ways. We quantify the arrow of time (“non‐reversibility”) in neural activity during resting state and movie‐watching, revealing distinct maturational patterns.
Elvira del Agua +6 more
wiley +1 more source
Photonic‐Enabled Energy‐Efficient Transparent Neuromorphic Computing Devices: A Review
Advanced Science, EarlyView.Transparent photonic neuromorphic computing devices merge optics and brain‐inspired computing to overcome von Neumann bottlenecks with ultrafast, low‐energy processing. By exploiting transparent oxides, 2D materials, phase‐change materials, and hybrid heterostructures, these platforms enable photonic synapses, memory, and logic for see‐through edge ...
Shuvaraj Ghosh +8 more
wiley +1 more source
European public sector accounting [PDF]
, 2019 Public sector accounting (PSA) and reporting was subject to considerable national reforms during the last decades and is in the focus of the European Commission aiming to harmonize the accounting systems of its Member States by developing European Public
Peter C. Lorson +2 more
core +1 more source
Advanced Electronic Materials, EarlyView.This paper reviews the physics of liquid metals in RF devices, including the influence of mechanical strain on resonance as well as fabrication methods and strategies for designing tunable and strain‐tolerant inductors, capacitors, and antennas.
Md Saifur Rahman, William J. Scheideler
wiley +1 more source
Agribusiness, EarlyView.Abstract This study explores the rent price ratio in agricultural land markets, crucial for evaluating market efficiency, policy needs, and farmer decision‐making. Traditionally, the analyses faced challenges due to the absence of concurrent sale and rent data for the same land, potentially leading to biased results.
Marius Michels +4 more
wiley +1 more source
Analysts’ Forecast Accuracy in Germany : The Effect of Different Accounting Principles and Changes of Accounting Principles [PDF]
, 2008 This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP
Krotter, Simon +2 more
core +1 more source