Results 151 to 160 of about 876,719 (312)

Accounting standards, cost of capital, resource allocation, and welfare In a large economy

open access: yes, 2013
In an extended capital asset pricing model (CAPM) setting, I examine how the quality of accounting standards affects real investment and welfare through its impact on investment hurdle rates.
Guochang Zhang, Zhang, Guochang
core   +1 more source

Why human connection is the true metric of research success

open access: yesFEBS Open Bio, EarlyView.
Human‐centred mentorship can be shaped by mentor attributes, actions, intrinsic drive and career ambition. Drawing on reflections across Singapore and France, as well as workshop insights from FEBS‐IUBMB ENABLE 2024, this article shows that human‐centred mentorship creates the conditions for sustainable growth, well‐being and retention in research ...
Timothy Lin Yun Tan   +3 more
wiley   +1 more source

Symptoms and causes of obstacles in AI-based telemonitoring: strategies for system development through a CRISP-DM lens

open access: yesFrontiers in Artificial Intelligence
IntroductionChronic diseases, particularly heart failure (HF), impose a substantial clinical and socioeconomic burden worldwide. AI-based telemonitoring holds significant promise for improving chronic disease management through continuous monitoring and ...
Sophie Haas   +7 more
doaj   +1 more source

The information role of audit opinions in debt contracting

open access: yes, 2016
This study examines the relevance of modified audit opinions (MAO) in private debt contracting. We use the auditor׳s explanatory language to partition MAOs into Inconsistency opinions, resulting from an accounting change or a restatement; and Inadequacy ...
Ma, Zhiming   +3 more
core   +1 more source

Identifying gene expression signatures for risk stratification of postoperative adjuvant chemotherapy in colorectal cancer

open access: yesFEBS Open Bio, EarlyView.
A novel signature integrating genome‐wide analysis with clinical factors predicts recurrence in stage II colorectal cancer and enables a new risk stratification to guide postoperative adjuvant chemotherapy. Clinical risk stratification for postoperative recurrence in patients with pathological stage II (pStage II) colorectal cancer (CRC) is essential ...
Mayuko Otomo   +7 more
wiley   +1 more source

An attempt to go beyond conventional financial accounting information [PDF]

open access: yes
Conventional financial accounting information is slanted in favour of certain economic interests. This paper argues in favour of accounting information capturing and showing relevant aspects of the economic-social situation, and of decision-making based ...
Josep Vallverdú
core  

YIPFα1A expression is regulated by multilayered molecular mechanisms

open access: yesFEBS Open Bio, EarlyView.
YIPFα1A, a five‐pass Golgi protein, is regulated at multiple layers. (1) Rare‐codon enrichment drives translation‐coupled mRNA decay. (2) A proximal 3′‐UTR element stabilizes mRNA. (3) A distal 3′‐UTR element included by alternate poly(A) site usage represses translation, which can be overridden by the proximal 3′‐UTR element.
Tokio Takaji   +2 more
wiley   +1 more source

Accounting Standards: Treatment of Asset-Backed Securities [PDF]

open access: yes, 1999
Correspondence issued by the General Accounting Office with an abstract that begins "Pursuant to a congressional request, GAO provided information on whether the greater discretion allowed to banks as opposed to securities broker/dealers under accounting
United States. General Accounting Office.
core  

Derivation and characterization of retinal pigment epithelium from urine‐derived iPSCs

open access: yesFEBS Open Bio, EarlyView.
Age‐related macular degeneration causes vision loss via RPE dysfunction and loss. Traditional iPSC therapies rely on invasive biopsies, limiting scalability. Here, we utilize urine‐derived stem cells as an accessible source to generate u‐iPSCs, successfully differentiated into pigmented RPE. This “Urine‐to‐Retina” platform provides a promising path for
Daniella Beiner   +7 more
wiley   +1 more source

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