Results 131 to 140 of about 69,925 (308)

Generalized Mechanism Model for Ecosystem Hysteresis

Advanced Science, EarlyView.
A simplified model examines ecosystem transitions into alternative states after disturbances by leveraging positive and negative feedbacks. It identifies critical tipping points and quantifies hysteresis. Tests conducted on lakes, grasslands, and pitcher‐plant leaves align closely with empirical data and enable the prediction of recovery trajectories ...
Yanbin Hao, Xin Wang, Jie Liu, Mingzi Wu, Jianqing Du, Kai Xue, Xiaoning Song, Xiaoyong Cui, Tong Zhao, Yanfen Wang   +9 more
wiley   +1 more source

Pengaruh Konservatisme Akuntansi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi [PDF]

, 2017
This study aims to determine the effect of accounting conservatism on the value of the company and the ability to interact Company size effect of accounting conservatism on the value of the company.
Aggasi, Andy
core  

A Biomarker‐Driven Ovary–Endometrium Organ‐on‐a‐Chip Mimicking 3D Multicellular Complexity and Menstrual Cyclicity for Predicting Reproductive Toxicity

Advanced Science, EarlyView.
We present a dual‐organ, biomarker‐integrated ovaryendometrium organ‐on‐a‐chip that recapitulates 3D tissue complexity, menstrual cycle dynamics, and hormonal crosstalk. This platform enables real‐time, cell‐typespecific fluorescent readouts of reproductive toxicity using ANGPTL4 and SERPINB2 as early‐response reporters.
Soo‐Rim Kim, Eun‐kyung Min, Choon‐Mi Lee, Chan Hum Park, Byung‐Chul Oh, YunJae Jung, In‐Sun Hong   +6 more
wiley   +1 more source

Risiko Litigasi Memoderasi Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi

Accounting Profession Journal (APAJI)
The purpose of this study is to analyze how managerial ownership and firm size affect accounting conservatism with the moderating variable being litigation risk.
Wahidah Nursafiyah, Zaky Machmuddah
doaj   +1 more source

The impact of mandatory IFRS adoption on accrual anomaly and earning conservatism [PDF]

, 2012
This paper investigates the impact of mandatory IFRS adoption on earning management and accounting conservatism by European countries. Using firm-level data of nine European countries within G20 who mandatorily adopted IFRS in 2005, we found that IFRS ...
Chen, Q, Jiang, Y
core  

Mesoscale Recovery of Microglial and Neuronal Dynamics After Craniotomy Across Wide Cortex in Transgenic Mice

Advanced Science, EarlyView.
This study employs longitudinal fluorescence imaging in transgenic mice to map post‐craniotomy cortical recovery. We identify distinct neuroimmune recovery phases: microglial structural inflammation peaks at ∼10 days, neuronal structural intensity peaks at ∼14 days and correlates with microglial activity, and functional network modularity is most ...
Guihua Xiao, Zhilei Wang, Pengchang Zheng, Jingyu Xie, Yangzhen Wang, Yun Chen, Zilin Wang, Ao Li, Minghuan Wang, Quanbo Ji, Can Gao, Di Yao, Lingbo Li, Jiangbei Cao   +13 more
wiley   +1 more source

Managerial Overconfidence and Accounting Conservatism

مجله دانش حسابداری, 2014
Overconfident managers overestimate future returns from their firms’ investments. Thus, it is predicted that overconfident managers will tend to delay loss recognition and generally use less conservative accounting. This paper is concerned with the relationship between Accounting Conservatism and Managerial Overconfidence, and the effects of external ...
Manijeh Ramsheh, Mahnaze Molanzari
openaire   +1 more source

Structure‐Based Development of Ultra‐Broad‐Spectrum 3C‐Like Protease Inhibitors

Advanced Science, EarlyView.
This study provides an in‐depth analysis of the substrate binding pocket of 3CLpros across all coronavirus species using bioinformatics and structural insights, revealing the critical impact of S2/S4 subsite diversity on the broad‐spectrum activity of approved therapeutics.
Haixia Su, Tianqing Nie, Guofeng Chen, Muya Xiong, Yumin Zhang, Guoqing Wu, Mengyuan You, Hang Xie, Jian He, Yanchao Xiong, Hangchen Hu, Wenfeng Zhao, Minjun Li, Gengfu Xiao, Leike Zhang, Yechun Xu   +15 more
wiley   +1 more source

Accounting conservatism in complex companies

Revista Contabilidade & Finanças
This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative ...
Alini da Silva, Alyne Serpa Ganz, Leonardo Bernardi Rohenkohl, Roberto C. Klann   +3 more
doaj   +1 more source

Pengaruh Struktur Kepemilikan Institutional, Struktur Kepemilikan Manajerial, Struktur Kepemilikan Publik, Debt Covenant dan Growth Opportunities terhadap Konservatisme Akuntansi [PDF]

, 2014
This study aims to prove The Influence of Institutional Ownership Structure, Managerial Ownership Structure, Public Ownership Structure, Debt covenant and Growth Opportunities Towards Accounting Conservatism.
L, A. (Al-azhar), Sari, D. N. (Dewi)
core