The study aims to diagnose the effect of applying International Accounting Standard 12 (income taxes) on tax accounting processes on the one hand, and to identify the reflection of the financial statements as a mediating variable in the relationship ...
Baban Mahmoud , Ramyar Ahmed
doaj +1 more source
Crosstalk between the ribosome quality control‐associated E3 ubiquitin ligases LTN1 and RNF10
Loss of the E3 ligase LTN1, the ubiquitin‐like modifier UFM1, or the deubiquitinating enzyme UFSP2 disrupts endoplasmic reticulum–ribosome quality control (ER‐RQC), a pathway that removes stalled ribosomes and faulty proteins. This disruption may trigger a compensatory response to ER‐RQC defects, including increased expression of the E3 ligase RNF10 ...
Yuxi Huang +8 more
wiley +1 more source
Real‐time assay of ribonucleotide reductase activity with a fluorescent RNA aptamer
Ribonucleotide reductases (RNR) synthesize DNA building blocks de novo, making them crucial in DNA replication and drug targeting. FLARE introduces the first single‐tube real‐time coupled RNR assay, which enables isothermal tracking of RNR activity at nanomolar enzyme levels and allows the reconstruction of allosteric regulatory patterns and rapid ...
Jacopo De Capitani +4 more
wiley +1 more source
PRUDENTIAL REGULATORY REGIMES, ACCOUNTING STANDARDS, AND EARNINGS MANAGEMENT IN THE BANKING INDUSTRY
We analyze if a change in accounting standard or a change in prudential regulation impacts banks’ loan loss provision. We find that, in general, the banks using a principles-based accounting standard exhibit a lower level of earnings management compared ...
Ali Ashraf +3 more
doaj +1 more source
Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation
Protein pyrophosphorylation is an unusual signaling mechanism that was discovered two decades ago. It can be driven by inositol pyrophosphate messengers and influences various cellular processes. Herein, we summarize the research progress and challenges of this field, covering pathways found to be regulated by this posttranslational modification as ...
Sarah Lampe +3 more
wiley +1 more source
THE NEW TRENDS IN MANAGEMENT CONTROL [PDF]
Since ancient times, management control has been one of the most discussed topics. Its forms varied from one period to another. Currently, a great number of researchers confuse management control with cost control, while others give it the same value ...
ALIONA BÎRCĂ
doaj
Multiple ETS family transcription factors bind mutant p53 via distinct interaction regions
Mutant p53 gain‐of‐function is thought to be mediated by interaction with other transcription factors. We identify multiple ETS transcription factors that can bind mutant p53 and found that this interaction can be promoted by a PXXPP motif. ETS proteins that strongly bound mutant p53 were upregulated in ovarian cancer compared to ETS proteins that ...
Stephanie A. Metcalf +6 more
wiley +1 more source
Principles verses Rules-Based Accounting Standards’ Application in Fiji: An Overview of the Literature [PDF]
The emerging economies differ significantly in terms of the size, structure, capabilities of the accounting institutes and regulatory bodies. The difference in the organizational culture in the emerging economies to that of a developed economy raises ...
Mohammed Azam, Jai Chandra (Late)
doaj
CEO pay, shareholder returns, and accounting profits [PDF]
We assess the impact on CEO pay (including salary, cash bonus, and benefits in kind) of changes in both accounting and shareholder returns in 99 British companies in the years 1972-89.
Baker George P. +20 more
core +3 more sources
In situ molecular organization and heterogeneity of the Legionella Dot/Icm T4SS
We present a nearly complete in situ model of the Legionella Dot/Icm type IV secretion system, revealing its central secretion channel and identifying new components. Using cryo‐electron tomography with AI‐based modeling, our work highlights the structure, variability, and mechanism of this complex nanomachine, advancing understanding of bacterial ...
Przemysław Dutka +11 more
wiley +1 more source

