Search results for "Porting"
showing 10 items of 352 documents
Integrated Reporting, Connectivity, and Social Media
2016
Leading companies worldwide are increasingly concerned about stakeholders’ needs. They include sustainability initiatives regarding the environment and the community in their business strategy and adopt a new way of communication with stakeholders, that is, the Integrated Report (IR). This document should include in just one document the information traditionally provided in the annual report, the sustainability report, and the corporate governance report. This article presents the IR phenomenon and pays special attention to the key concept of “connectivity,” according to the International Integrated Reporting Council (IIRC). However, Internet and digital technologies have provided new chan…
Accrual financial reporting in the public sector: is it a reality?
2014
Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…
Abatement of 1,1,2,2-tetrachloroethane in water by reduction at silver cathode and oxidation at boron doped diamond anode in micro reactors
2012
The treatment of aqueous solutions of 1,1,2,2-tetrachloroethane was performed by anodic oxidation at boron doped diamond (BDD), cathodic reduction at silver and coupled processes. Experiments were performed in macro and micro reactors with an interelectrode distance lower than 100. μm. Drastically higher abatements of the chlorinated compound and current efficiencies were obtained in microdevices that, furthermore, allowed to perform the electrolyses with low cell voltages in the absence of supporting electrolyte. When reduction and oxidation processes were carried out simultaneously in the microreactor, a higher abatement of pollutants was obtained with the same amount of the passed charge…
New Electroactive Polymers with Electronically Isolated 4,7-Diarylfluorene Chromophores as Positive Charge Transporting Layer Materials for OLEDs
2021
The OLED materials were developed in the frame of project funded by the Research Council of Lithuania (grant No. S-LLT-19-2). B.Z. is thankful to the National Natural Science Foundation of China (No. 51773195), and the Research & Development Projects in Key Areas of Guangdong Province, China (No. 2019B010933001). We are also obliged to D. Volyniuk for measurements of the ionization potentials.
Inverse-voltammetric determination of bismuth in biomaterials with computer assisted peak evaluation
1988
The inverse-voltammetric determination of low bismuth concentrations in a 1 mol/l HCl as supporting electrolyte was investigated with regard to optimal working conditions. New and old types of mercury-drop electrodes and mercury-film electrodes were compared concerning their sensibility, selectivity and interferences. With both electrodes the determination of 0.1 μg/l to 0.01 μg/l bismuth is possible. The influence of a large excess of copper and antimony on the inverse-voltammetric determination of bismuth was studied in detail.
Thermodiffusion of sodium polystyrene sulfonate in a supporting electrolyte
2019
Thermodiffusion, or the Soret phenomenon, is well understood in simple systems, but in multicomponent and polyvalent electrolyte systems the process becomes more complicated due to the coupling of fluxes. We experimentally investigate the time evolution of a concentration gradient generated by thermodiffusion of a polyelectrolyte (poly(sodium 4-styrene sulfonate), NaPSS) in a 1:1 supporting electrolyte. We also derive and solve the transport equations that are used to extract the Soret coefficient from the experimental observations. It is shown that NaPSS thermodiffusion in NaCl is strongly dependent on concentration, with almost 100% thermal separation in concentrations below 15 nmol L−1. …
Electrochemical treatment of real wastewater. Part 1: Effluents with low conductivity
2018
Abstract The treatment of a real wastewater characterized by low conductivity was performed by anodic oxidation at boron doped diamond (BDD) in both conventional and microfluidic cells. The electrolyses carried out in conventional cells without supporting electrolyte were characterized by very high TOC removals but excessively high energetic consumptions and operating costs. The addition of sodium sulphate, as supporting electrolyte, allowed to strongly reduce the cell potentials and consequently the energetic consumptions and the operating costs. However, under various operating conditions, the addition of Na2SO4 caused a lower removal of the TOC. The best results in terms of both TOC remo…
Azolylborates for Electrochemical Double Layer Capacitor Electrolytes
2017
Abstract Asymmetric tetraalkylammonium salts of azolylborates were synthesized and studied with respect to their suitability as supporting electrolytes in electrochemical double layer capacitors. In contrast to current conducting salts used in this device, azolylborates exhibit an excellent stability towards thermal load and moisture. In addition to good conductivity and stability towards cathodic reduction we found certain limitations when more positive potentials were applied.
Enamine-based hole transporting materials for vacuum-deposited perovskite solar cells
2020
In a short period of time, the rapid development of perovskite solar cells attracted a lot of attention in the science community with the record for power conversion efficiency being broken every year. Despite the fast progress in power conversion efficiency there are still many issues that need to be solved before starting large scale commercial applications, such as, among others, the difficult and costly synthesis and usage of toxic solvents for the deposition of hole transport materials (HTMs). We herein report new enamine-based charge transport materials obtained via a simple one step synthesis procedure, from commercially available precursors and without the use of expensive organomet…
IFRS Adoption and Unconditional Conservatism: An Accruals-Based Analysis
2020
This paper finds its motivation in the lack of robust results in the literature that analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the Spanish listed companies. We provide new evidence by using, for the first time in this context, a non-market-based measure of unconditional conservatism: the accruals-based measure proposed by Givoly and Hayn (2000). We use econometric panel data techniques applied to a panel of 96 non-financial firms and 10 years. The results show evidence that support a significant reduction of the unconditional conservatism of Spanish listed companies due to the adoption of IFRS.