Results 171 to 180 of about 925 (197)

The southwesternmost record of late Silurian (Pridolian) early land plants of Gondwana. [PDF]

Sci Rep
Drovandi JM, Conde OA, Lopez FE, Coturel EP, Alarcón Gómez CM, Arnol JA, Kaufmann C, Braeckman AR, Pedernera FA, Abarca U.   +9 more
europepmc   +1 more source

Grain nutritional and antioxidant profiling of diverse lentil (Lens culinaris Medikus) genetic resources revealed genotypes with high nutritional value. [PDF]

Front Nutr
Riaz F, Hameed A, Asghar MJ.
europepmc   +1 more source

<i>Eleutherococcus senticosus</i> (<i>Acanthopanax senticosus</i>): An Important Adaptogenic Plant. [PDF]

Molecules
Kos G, Czarnek K, Sadok I, Krzyszczak-Turczyn A, Kubica P, Fila K, Emre G, Tatarczak-Michalewska M, Latalska M, Blicharska E, Załuski D, Şekeroğlu N, Szopa A.   +12 more
europepmc   +1 more source

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Global macroecological patterns in host plant associations of Cryptocephalinae case-bearer leaf beetles (Coleoptera: Chrysomelidae)

Biological Journal of the Linnean Society
Abstract The aim of our work is to catalogue host plant records of the leaf beetle subfamily Cryptocephalinae at the global scale and use it as the foundation to analyse host plant relationships, one proposed key driver in the evolution of phytophagan hyperdiversity.
Federico A Agrain, Bárbara Vento, Vivian Flinte, Chris A M Reid, Caroline S Chaboo   +4 more
openaire   +3 more sources

Food Plant Shifts Drive the Diversification of Sack-Bearer Moths

The American Naturalist, 2021
AbstractLepidoptera are a highly diverse group of herbivorous insects; however, some superfamilies have relatively few species. Two alternative hypotheses for drivers of Lepidoptera diversity are shifts in food plant use or shifts from concealed to external feeding as larvae.
Ryan A, St Laurent, Ana Paula S, Carvalho, Chandra, Earl, Akito Y, Kawahara   +3 more
openaire   +2 more sources

Valuation Techniques and Financial Statement Disclosures for Non-Bearer Plant Sustainability Performance in Indonesia

Asia-Pacific Management Accounting Journal, 2023
This study presents early evidence of the current valuation techniques and financial statement disclosure of non-bearer plants by companies on the Indonesia Stock Exchange. The emphasis is on measurement and valuation techniques amended in 2018-2019—the compliance in financial statement disclosure items provided by the companies.
Widya Perwitasari, Norazida Mohammed, Nasir Sultan, Aria Farah Mita, Radziah Mahmud   +4 more
openaire   +1 more source

Bearer Plants: Stakeholders' View on the Appropriate Measurement Model [PDF]

Journal of Accounting and Management Information Systems, 2014
While the importance of agriculture to the global economy seems to be generally acknowledged, financial reporting in the agricultural sector still generates intense debates. Our paper contributes to the debate on fair value measurement of biological assets by focusing on the proposed amendments to IAS 16 and IAS 41 (through the Exposure Draft ...
Maria Ionela Damian, Sorana Mihaela Manoiu, Carmen Giorgiana Bonaci, Jiri Strouhal   +3 more
openaire   +1 more source

THE ACCOUNTING OF BEARER PLANTS AND ITS APPLICATION IN A WALNUT ORCHARD ENTERPRISE

Ege Akademik Bakis (Ege Academic Review)
The study includes an explanation of agricultural activities and an examination of bearer plants within the framework of International Accounting Standard (IAS) 41 and IAS 16, as well as an example of accounting practices for walnuts, which serve as a case study for bearer plants in a walnut enterprise. The study consists of four main sections.
Eymen Gürel, Yetkin Belci
openaire   +1 more source

The Evaluation and Accounting of Bearer Plants Within the Frame of TAS 16 Tangible Assets Standard: An Application in A Walnut Production Enterprise

2018
Agriculturalenteprises are those which produce both living assets such as sheep, goats,fruit trees and agricultural products such as wool, grapes, walnuts inconsequence of their agricultural activities. The living assets and plantswhich are produced in these enterprises are accounted for in accordance withTAS 41 Agricultural Activities Standard ...
BELLER DİKMEN, Beyhan, KÖKSAL, Ayşe Gül   +1 more
openaire   +1 more source