Results 101 to 110 of about 1,483,862 (289)

Interpretation of the concept of liabilities in lease accounting

Revista de Contabilidad: Spanish Accounting Review
The reform of lease accounting for lessees has brought about a major change that has required the interpretation of the concept of assets and liabilities.
Horacio Molina-Sánchez, Marta de Vicente-Lama, María del Mar Ortiz-Gómez   +2 more
doaj   +1 more source

The importance of professional judgement applied in the context of the International Financial Reporting Standards

Audit Financiar, 2016
Guidance has always been welcome in terms of applying professional judgement in the context of the principles-based accounting standards – International Financial Reporting Standards.
Ionela IVAN
doaj   +1 more source

A Hybrid Bioprinting–Microfabrication Approach to Controllable Multitype Spheroid Arrays for Modeling Tumor Heterogeneity

Advanced Healthcare Materials, EarlyView.
This work introduces a “cancer‐in‐a‐well” technology that recreates tumor heterogeneity in vitro using multitype spheroid arrays. Combining bioprinting/microdispensing with microstructured culture devices, the system improves drug screening and modeling of tumor complexity.
Simone Bonetti, Eva Clemente, Emanuela Mensà, Marco de Maria, Fulvia Farabegoli, Emanuela Saracino, Barbara Bortolani, Emanuela Marcelli, Renato Brandimarti, Dario de Biase, Giampaolo Zuccheri   +10 more
wiley   +1 more source

Azobenzene's Cross‐Scale Optics and Photonics: Molecular Photoswitching, Mesoscopic Material Motions, and Adaptive Devices

Advanced Materials, EarlyView.
Azobenzene photoswitches translate molecular‐scale E/Z photoisomerization into macroscopic material responses and device‐level photonic functions. This Review highlights how azobenzene research has evolved from molecular photochemistry to photoalignment, mass migration, photomechanics, and heat release, ultimately enabling holography, reconfigurable ...
Heeju Son, Soyul Kwak, Heerin Noh, Minsang Kim, Doyeon Noh, Subhayan Chakraborty, Jaewon Lee, YongDeok Cho, Kyeongsoo Kim, Taewoong Eom, Moonyoung Kim, Jangwon Kim, Hoyoung Lee, Soyoung Lee, Jaehun Kim, Grace G. D. Han, Shin‐Tson Wu, Stefano Oscurato, Arri Priimagi, Marina Saphiannikova, Seungwoo Lee   +20 more
wiley   +1 more source

Correlated Charge Transport in an Organic Coulomb Glass

Advanced Materials, EarlyView.
ABSTRACT Advances in the development of organic field‐effect transistors (OFETs), electrically gated organic semiconductors (EGOFETs), and organic electrochemical transistors (OECTs) allow for the operation of these devices at very high charge‐carrier densities, where Coulomb interactions between carriers can be expected to become significant.
Magdalena Sophie Dörfler, Heinz Bässler, Harald Oberhofer, Anna Köhler   +3 more
wiley   +1 more source

Shari’ah-compliant Financing Mechanisms for Belt and Road Initiative: Mitigating Debt Trap Risks

Al-Arbah
Purpose - The purpose of this study was to examine how Shari'ah-compliant finance can be a solution in financing BRI projects and mitigating debt risk. Method - The study uses a systematic literature review.
Ramadhani Mashaka Shabani
doaj   +1 more source

Neuromorphic Electronics for Intelligence Everywhere: Emerging Devices, Flexible Platforms, and Scalable System Architectures

Advanced Materials, EarlyView.
The perspective presents an integrated view of neuromorphic technologies, from device physics to real‐time applicability, while highlighting the necessity of full‐stack co‐optimization. By outlining practical hardware‐level strategies to exploit device behavior and mitigate non‐idealities, it shows pathways for building efficient, scalable, and ...
Kapil Bhardwaj, Roshni Satheesh Babu, Yuxin Xia, Eva Bestelink, Radu Sporea, Nikos Hastas, Ioannis Zeimpekis, Dimitra G. Georgiadou, Sayani Majumdar   +8 more
wiley   +1 more source

Lease Maturity and Initial Rent: Is There a Term Structure for UK Commercial Property Leases? [PDF]

This paper investigates the relationship between lease maturity and rent in commercial property. Over the last decade market-led changes to lease structures, the threat of government intervention and the associated emergence of the Codes of Practice for ...
Pat McAllister, Shaun A. Bond, Pavlos Loizou   +2 more
core  

When Poor Exciton Dissociation Limits Photocurrents in Organic Solar Cells: Why Low Offset Non‐Fullerene Acceptor Blends Can't Be Efficient

Advanced Materials, EarlyView.
The energetic offset between the donor and the acceptor components in organic photoactive layers is central to the tradeoff between photovoltage and photocurrent losses. This Perspective covers the most important issues surrounding this topic in non‐fullerene acceptor blends, from the difficulty of accurately determining state energies and driving ...
Dieter Neher, Manasi Pranav
wiley   +1 more source

Organic Materials of Tomorrow: Horizons of Artificial Intelligence

Advanced Materials, EarlyView.
This review examines machine learning techniques accelerating the discovery of organic semiconductors by linking molecular structure to properties. Key methods include graph neural networks, generative models, and active learning. Applications to organic photovoltaics demonstrate practical impact.
Harold Mena, J. Terence Blaskovits, Kun‐Han Lin, Denis Andrienko   +3 more
wiley   +1 more source