Results 61 to 70 of about 244,870 (296)
A lack of standard approaches for testing and reporting the performance of metal halide perovskites and organic semiconductor radiation detectors has resulted in inconsistent interpretation of performance parameters, impeding progress in the field. This Perspective recommends key metrics and experimental details, which are suggested for reporting in ...
Jessie A. Posar +8 more
wiley +1 more source
This study presents novel anti‐counterfeiting tags with multilevel security features that utilize additional disguise features. They combine luminescent nanosized Ln‐MOFs with conductive polymers to multifunctional mixed‐matrix membranes and powder composites. The materials exhibit visible/NIR emission and matrix‐based conductivity even as black bodies.
Moritz Maxeiner +9 more
wiley +1 more source
New evidence on the green building rent and price premium [PDF]
This paper investigates the effect of voluntary eco-certification on the rental and sale prices of US commercial office properties. Hedonic and logistic regressions are used to test whether there are rental and sale price premiums for LEED and Energy ...
Fuerst, F., McAllister, P.
core +1 more source
impact of the capitalization of operating leases
We provide a brief explanation of the new Financial Accounting Standards Board (FASB) standard requiring firms to move their off-balance sheet operating leases onto the balance sheet beginning in 2019, and then discuss how the new rule might affect the stock and bond values in the largest 1,000 listed firms.
Jack Trifts, Gary Porter
openaire +1 more source
Lipid nanoparticles (LNPs) are optimized to co‐deliver Cas9‐encoding messenger RNA (mRNA), a single guide RNA (sgRNA) targeting the endogenous cystic fibrosis transmembrane conductance regulator (CFTR) gene, and homologous linear double‐stranded donor DNA (ldsDNA) templates encoding CFTR.
Ruth A. Foley +12 more
wiley +1 more source
The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands [PDF]
Prior literature examined the financial impact of capitalizing operating leases by using the constructive lease capitalization method of Imhoff et al. (1991). The empirical evidence of these studies results in the perception that operating leases lead to
Deborah BRANSWIJCK +2 more
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Implementación de la NIIF 16 (arrendamientos): impacto de las decisiones de la empresa en los estados financieros [PDF]
The IASB recently issued a new lease standard (IFRS 16) that will be applicable for annual periods beginning on or after 1 January 2019. This standard changes the accounting model applied by lessees.
Morales Díaz, José +1 more
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Micropatterned Biphasic Printed Electrodes for High‐Fidelity on‐Skin Bioelectronics
Micropatterned biphasic printed electrodes achieve unprecedented skin conformity and low impedance by combining liquid‐metal droplets with microstructured 3D lattices. This scalable approach enables high‐fidelity detection of ECG, EMG, and EEG signals, including alpha rhythms from the forehead, with long‐term comfort and stability.
Manuel Reis Carneiro +4 more
wiley +1 more source
ACCOUNTING ASPECTS OF THE ACQUISITION OF TANGIBLE ASSETS THROUGH LEASING [PDF]
The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that
Ionela Cornelia Stanciu, Nicolae Todea
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Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30, 2008 [PDF]
Audit report on the Webster County Metropolitan Law Enforcement Telecommunications Board for the year ended June 30 ...
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