Results 31 to 40 of about 20,382 (215)
The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work ...
Chairina Chairina, Sarwani Sarwani
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Fair value and environmental disclosure impact on agricultural company financial performance
Biological assets are growing assets owned by a company and can provide economic benefits in the future. In Indonesia, biological assets are recorded and recognized based on PSAK 69.
Muhammad El-barony Haidar Aziz +2 more
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Engineering peptides into antibodies—opportunities and strategies for therapeutic innovation
Peptides and antibodies occupy complementary therapeutic niches. Peptides recognize difficult targets in a compact format, while antibodies add specificity, long half‐life, and effector functions. This review examines strategies that merge both modalities—peptide grafting into loops, terminal and Fc fusions, and bioconjugation—highlighting how ...
Jinling Wang +2 more
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Biological assets and the agricultural products in the context of the implementation of the IAS 41: A case study of the Romanian agro-food system [PDF]
Nowadays, when the contribution of agriculture and agro-food industry to the GDP is a significant, in Romania’s case we appreciate that the economic aspects of this area also deserve a specific approach. The aim of this paper was to identify the
Mates Dorel +7 more
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Obesity raises blood levels of PAI‐1, a protein linked to metabolic dysfunction‐associated steatotic liver disease in people with obesity. In female mice fed a high‐fat diet, partially lowering PAI‐1 led to smaller subcutaneous fat cells and lower liver cholesterol, without changing body weight or insulin sensitivity.
Claudia E. Ramirez Bustamante +10 more
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The methods of valuation in agricultural accounting
This paper deals with the valuation of the biological assets and agricultural production. There are analyzed two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes
Jaroslav SEDLÁČEK
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Encapsulins are protein nanocompartments that play an important role in iron storage. In the Myxococcus xanthus encapsulin system, two cargo proteins called EncB and EncC contribute to iron mineralization. Here, we show that EncB and EncC generate iron‐containing minerals with distinct chemical compositions, suggesting that the composition of stored ...
Harry B. McDowell +2 more
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Agricultural activity differs from other activities carried out by business units to achieve the profit. Agricultural activity is in comparison with other activities of business subjects dependent on the natural and environmental conditions, and ...
Hana BOHUŠOVÁ +2 more
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The Shewanella oneidensis Fic enzyme SoFic targets the switch‐I region of EF‐Tu for AMPylation
Fic enzymes mediate diverse post‐translational modifications across all domains of life, including AMPylation. Prokaryotic EF‐Tu can be AMPylated and deAMPylated by the conserved Fic enzyme SoFic. Structural and biochemical approaches were used to characterize the effect of AMPylation on EF‐Tu, SoFic's enzymatic activities, and the enzyme‐target ...
Svenja Runge +6 more
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ACCOUNTING FOR AGRICULTURAL ACTIVITY: HOW TRANSPARENT ARE SERBIAN COMPANIES?
In this study, we analyze compliance with global professional accounting regulation in a sample of Serbian agricultural companies. Focusing on key mandatory disclosures related to biological assets, we calculate the companies’ annual and average ...
Marina Vasilić, Bojan Savić
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