Results 71 to 80 of about 1,294,729 (367)

Accounting and Tax Treatment of Provisions

open access: yesCECCAR Business Review, 2022
The issue of provisions is a controversial one because, on the one hand, applying the prudence principle imposes in many cases the use of these accounting structures, and on the other hand, limiting the deductibility of the expenses arising from their ...
Cristina NICOLAESCU
doaj   +1 more source

Ultra‐Effective Light‐Activated Antibacterial Activity via Carboxyl Functionalized Graphene Quantum Dots and Films

open access: yesAdvanced Functional Materials, EarlyView.
Carboxyl‐functionalized graphene quantum dots (cGQDs) exhibit high singlet oxygen quantum yield due to strong spin–orbit coupling. cGQDs achieve minimum bactericidal concentration of only 0.4 µg mL−1 against S. aureus under low‐intensity illumination.
Muhammad Hassnain   +10 more
wiley   +1 more source

Intermediating DFMM Asset (IDA) [PDF]

open access: yesarXiv, 2023
The Dynamic Function Market Maker (DFMM) introduced a fully automated framework for operating a multi-asset market, wherein an algorithmic accounting asset was used to connect different liquidity pools and ensure efficient rebalancing of risks, and internal accounting processes.
arxiv  

Blockchain in Finance

open access: yesVikalpa The Journal for Decision Makers, 2019
Blockchain—the decentralized replicated ledger technology that underlies Bitcoin and other cryptocurrencies—provides a potentially attractive alternative way to organize modern finance.
J. Varma
semanticscholar   +1 more source

Non-Performing Finance in Sharia Financial Institutions in Indonesia: A Case Study Of BPRS Adeco (Aceh Development Corporate)

open access: yesAl-Iqtishad: Jurnal Ilmu Ekonomi Syariah, 2019
High level of Non-Performing Finance (NPF) has become one of risks facing intermediary financial institutions including Islamic banks. Indonesia’s Financial Authority found that NPF ratio of Islamic banks is relatively higher (4,12%) that the one of ...
Nur Hidayah, Tabrani Tabrani
doaj   +1 more source

Multi‐Scaled Cellulosic Nanonetworks from Tunicates

open access: yesAdvanced Functional Materials, EarlyView.
Microbial and plant nanonetworks of cellulose have enabled a wide range of high‐performance yet sustainable materials. Herein, a third class of cellulosic nanonetworks is showcased by exploiting the only animal tissue‐producing cellulose nanofibers, i.e., ascidians. An ultrastructure including spherical cells and a microvasculature with diameters of 50–
Mano Govindharaj   +10 more
wiley   +1 more source

The spread of a financial virus through Europe and beyond [PDF]

open access: yesAIMS Mathematics 4 (2019), no. 1, 86--98, 2019
We analyse the importance of international relations between countries on the financial stability. The contagion effect in the network is tested by implementing an epidemiological model, comprising a number of European countries and using bilateral data on foreign claims between them.
arxiv   +1 more source

Distributed Ledger Technology in Payments, Clearing, and Settlement

open access: yes, 2016
Digital innovations in finance, loosely known as fintech, have garnered a great deal of attention across the financial industry. Distributed ledger technology (DLT) is one such innovation that has been cited as a means of transforming payment, clearing ...
David C. Mills   +12 more
semanticscholar   +1 more source

Effect of Soil Replacement on Collapsibility of Footing Resting on Calcareous Sand- A Prototype Study

open access: yesDiyala Journal of Engineering Sciences, 2014
Soil replacement technique is not a new method to improve a soil stratum possessing poor strength properties. Before, such a problem of facing a location with weak soil properties is simply solved by changing that spot of estate by another one. Nowadays,
Waad Abdulsattar Zakaria
doaj   +1 more source

Scaling‐Up of Structural Superlubricity: Challenges and Opportunities

open access: yesAdvanced Functional Materials, EarlyView.
At increasing length‐scales, structural superlubricity (SSL) faces challenges from physical and chemical energy dissipation pathways. This study reviews recent experimental and theoretical progress on these challenges facing the scaling‐up of SSL, as well as perspectives on future directions for realizing and manipulating macroscale superlubricity ...
Penghua Ying   +4 more
wiley   +1 more source

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