Results 161 to 170 of about 235,891 (312)

The ethics of creative accounting [PDF]

open access: yes
The term 'creative accounting' can be defined in a number of ways. Initially we will offer this definition: 'a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business'.
John Blake, Oriol Amat, Jack Dowds
core  

Neuron‐Derived MIF Engages VCAM1 to Fuel a Self‐Amplifying CXCL8 Loop That Drives Perineural Invasion and Metastasis in Gastric Cancer

open access: yesAdvanced Science, EarlyView.
Neuron‐derived MIF binds VCAM1 on gastric cancer cells and activates ERK/STAT3 signaling, leading to CXCL8 transcription and secretion. Tumor‐derived CXCL8 subsequently stimulates neuronal CXCR2 to enhance MIF production, establishing a self‐amplifying MIF–VCAM1–CXCL8 positive‐feedback loop that promotes perineural invasion, tumor progression, and ...
Xunjun Li   +13 more
wiley   +1 more source

Social Security and Medicare Policy From the Perspective of Generational Accounting [PDF]

open access: yes
Our previous study (Auerbach, Gokhale and Kotlikoff 1991) introduced the concept of generational accounting, a method of determining how the burden of fiscal policy falls on different generations. it found that fiscal policy in the U.S. is out of balance,
Jagadeesh Gokhale   +2 more
core  

Correcting Apparent Priming Bias Unveils Fertilizer Nitrogen‐Risk Archetypes of Surplus and Depletion Across Asian Rice Systems

open access: yesAdvanced Science, EarlyView.
Correcting the apparent priming effect resolves systematic biases in Asian rice fertilizer nitrogen accounting. Net soil retention drops below 7%, while 48% of fertilizer escapes, inflicting US$98.53 billion in annual reactive‐nitrogen damages. High‐resolution mapping uncovers N‐risk archetypes across 42% of the rice area, delivering a spatially ...
Xiuyun Liu   +5 more
wiley   +1 more source

Terahertz Channel Modeling, Estimation and Localization in RIS‐Assisted Systems

open access: yesAdvanced Electronic Materials, EarlyView.
Reconfigurable intelligent surfaces have become a recent intensive research focus. Based on practical applications, channel strategies for RIS‐assisted terahertz wireless communication systems are categorized into three different types: channel modeling, channel estimation, and channel localization.
Hongjing Wang   +9 more
wiley   +1 more source

Constructing Accounting as a Public Policy Issue: The Framing of Fair Value Accounting during the Global Financial Crisis of 2007–09

open access: yes, 2017
We analyze the mechanisms and circumstances under which accounting topics emerge as public policy issues in the political domain. Based on the theoretical concept of framing, we understand accounting debates - in particular those that elevate the ...
Daske, Holger   +3 more
core  

Fundamental Challenges, Physical Implementations, and Integration Strategies for Ising Machines in Large‐Scale Optimization Tasks

open access: yesAdvanced Electronic Materials, EarlyView.
Ising machines are emerging as specialized hardware solvers for computationally hard optimization problems. This review examines five major platforms—digital CMOS, analog CMOS, emerging devices, coherent optics, and quantum systems—highlighting physics‐rooted advantages and shared bottlenecks in scalability and connectivity.
Hyunjun Lee, Joon Pyo Kim, Sanghyeon Kim
wiley   +1 more source

Home - About - Disclaimer - Privacy