Results 141 to 150 of about 69,925 (308)

Comment on “De Novo Reconstruction of 3D Human Facial Images from DNA Sequence”

Advanced Science, EarlyView.
This comment examines AI‐driven DNA‐based facial reconstruction, focusing on the Difface model. While such technologies promise biomedical and forensic applications, they pose significant ethical, legal, and methodological challenges. We emphasize transparency, benchmarking, and rigorous validation to avoid misinterpretation and misuse.
Jennifer K. Wagner, Nina Claessens, Caitlin M. Maloney, Peter Claes   +3 more
wiley   +1 more source

Impact of Accounting Conservatism on Income Smoothing: Empirical Evidence from Algeria

Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
This paper investigates the impact of accounting conservatism on income smoothing as a proxy for accounting manipulation. The study used 993 observations for 133 Algerian companies from 2012 to 2020, where income smoothing was measured by the variations ...
Kimouche Bilal, Charchafa Ilyes
doaj   +1 more source

The Psychological Attraction Approach to Accounting and Disclosure Policy [PDF]

We offer here the psychological attraction approach to accounting and disclosure rules, regulation, and policy as a program for positive accounting research. We suggest that psychological forces have shaped and continue to shape rules and policies in two
Hirshleifer, David, Teoh, Siew Hong
core   +1 more source

Peranan Konservatisme Akuntansi Dan Faktor Risiko Makro Dalam Model Laba Residual: Sebuah Studi Di Bursa Efek Indonesia [PDF]

, 2015
This study examines the association of accounting conservatism, growth and macro-economic risk factors and valuation error of residual income model in Indonesian Stock Exchange.
Irwanto, A. (Andry)
core  

Light Therapy Alleviates Addiction‐Related Symptoms and Reshapes Habenula and Midbrain Pathways

Advanced Science, EarlyView.
This study investigates light therapy for treating Internet Gaming Disorder (IGD). Functional MRI (fMRI) data reveal that light therapy enhances brain connectivity, particularly between the habenula and the medial orbitofrontal cortex (mOFC). These changes are associated with reduced withdrawal symptoms and addiction severity, highlighting the ...
Jinhui Li, Huiyang Huang, Cunhao Hu, Xuan Zhang, Song Lin, Xiaodan Huang, Ti‐fei Yuan, Kwok‐Fai So, Lu Huang, Chaoran Ren, Qian Tao   +10 more
wiley   +1 more source

CEO Characteristics: Navigating Accounting Conservatism Via Technology And Information Investment

Jurnal Akuntansi
The study examined the influence of CEO characteristics, including educational background and gender, on accounting conservatism. The study used a quantitative approach. The population was in the banking sector from 2020 to 2022.
Sari Lestari, Siti Mutmainah, Surya Raharja   +2 more
doaj   +1 more source

Convergent and Divergent Connectivity Patterns of the Arcuate Fasciculus in Macaques and Humans

Advanced Science, EarlyView.
This study employs viral‐based single‐neuron tracing and dMRI‐based whole‐brain tractography to investigate arcuate fasciculus (AF) trajectories in macaque monkeys, and compares with the human AF connectome using spectral embedding. Results demonstrate conserved AF topography spanning temporoparietal‐auditory‐frontal pathways across primates, with ...
Jiahao Huang, Ruifeng Li, Wenwen Yu, Anan Li, Xiangning Li, Mingchao Yan, Lei Xie, Qingrun Zeng, Xueyan Jia, Shuxin Wang, Ronghui Ju, Feng Chen, Qingming Luo, Hui Gong, Andrew Zalesky, Xiaoquan Yang, Yuanjing Feng, Zheng Wang   +17 more
wiley   +1 more source

Pengaruh Konservatisma Akuntansi Terhadap Penilaian Ekuitas Perusahaan Dimoderasi Oleh Good Corporate Governance [PDF]

, 2012
This is to test empirically the impact of good corporate governance mechanisms of the composition of the Board of Directors and Audit Committee on the Assessment Conservatism Equity Accounting.
Ong, Dian Permatasari Wangsa
core  

Autophagy Activators Normalize Aberrant Tau Proteostasis and Rescue Synapses in Human Familial Alzheimer's Disease iPSC‐Derived Cortical Organoids

Advanced Science, EarlyView.
A new cerebrocortical organoid model using isogenic hiPSCs with familial Alzheimer's mutations recapitulates key AD features, including amyloid‐beta and phospho‐Tau aggregation, neuronal hyperexcitability, and synapse loss. Single‐cell RNA‐seq reveals aberrant pathways in excitatory and inhibitory neurons.
Sergio R. Labra, Jadon Compher, Akhil Prabhavalkar, Mireya Almaraz, Claudia Cedeño Kwong, Christine Baal, Maria Talantova, Nima Dolatabadi, Julian Piña‐Sanz, Yubo Wang, Leonard Yoon, Swagata Ghatak, Zi Gao, Yuting Zhang, Dorit Trudler, Lynee Massey, Wei Lin, Anthony Balistreri, Michael Bula, Nicholas J. Schork, Tony S. Mondala, Steven R. Head, Jeffery W. Kelly, Stuart A. Lipton   +23 more
wiley   +1 more source

Accounting conservatism and corporate governance. [PDF]

We predict that firms with stronger corporate governance will exhibit a higher degree of accounting conservatism. Governance level is assessed using a composite measure that incorporates several internal and external characteristics.
García Lara, Juan Manuel, García Osma, Beatriz, Penalva, Fernando   +2 more
core