Results 31 to 40 of about 19,135 (255)

Effect of Biological Asset Intensity, Company Size, Ownership Concentration, and Type Firm against Biological Assets

open access: yesThe Indonesian Journal of Accounting Research, 2018
Abstract: Data from the Central Statistics Agency shows Indonesia's agricultural growth rate in the first quarter of 2016 was only 1.85%. This growth rate decreased significantly, when compared to the same quarter of 2015 which reached 4.03%. This needs to be a concern for the government, society and agricultural companies, because the agricultural ...
Frida Amelia   +2 more
openaire   +2 more sources

VALUATION FOR BIOLOGICAL ASSETS WITH HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING ? [PDF]

open access: yesChallenges of the Knowledge Society, 2017
The valuation for biological assets is regulated by IAS 41. Interesting debate is what valuation models it is better to use: historical cost accounting or fair value accounting? I will discuss advantages and disadvantages in this case.
Valentin Gabriel CRISTEA
doaj  

BIOLOGICAL ASSETS IN ACCOUNTING: PROBLEMATIC ASPECTS [PDF]

open access: yes"EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", 2019
The issues of accounting and information provision of management, state and social control over biological assets with genetically modified forms are considered. The method of constructing a separate account of the availability of genetically modified biological assets (GMBA) and operations on their transformations has been developed, ways of ...
openaire   +1 more source

A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024

open access: yesTherapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho   +7 more
wiley   +1 more source

The Effect of Biological Asset Intensity, Ownership Concentration, Public Ownership, and Audit Committee Meeting on Biological Asset Disclosure

open access: yesJurnal Akuntansi Bisnis, 2023
The existence of biological assets is fully regulated in PSAK 69 which is the adoption of IAS 41. This study aims to provide empirical evidence related to the influence of biological asset intensity, ownership concentration, public ownership, and audit committee meetings on biological asset disclosure.
Arsya Noorfitria Putri   +2 more
openaire   +1 more source

Protein pyrophosphorylation by inositol pyrophosphates — detection, function, and regulation

open access: yesFEBS Letters, EarlyView.
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

Organ‐specific redox imbalances in spinal muscular atrophy mice are partially rescued by SMN antisense oligonucleotides

open access: yesFEBS Letters, EarlyView.
We identified a systemic, progressive loss of protein S‐glutathionylation—detected by nonreducing western blotting—alongside dysregulation of glutathione‐cycle enzymes in both neuronal and peripheral tissues of Taiwanese SMA mice. These alterations were partially rescued by SMN antisense oligonucleotide therapy, revealing persistent redox imbalance as ...
Sofia Vrettou, Brunhilde Wirth
wiley   +1 more source

Transferrin receptor 1‐mediated iron uptake supports thermogenic activation in human cervical‐derived adipocytes

open access: yesFEBS Letters, EarlyView.
In this study, we found that human cervical‐derived adipocytes maintain intracellular iron level by regulating the expression of iron transport‐related proteins during adrenergic stimulation. Melanotransferrin is predicted to interact with transferrin receptor 1 based on in silico analysis.
Rahaf Alrifai   +9 more
wiley   +1 more source

CASE STUDIES AND EXAMPLES OF THE ACCOUNTING TREATMENT PRESCRIBED FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTS BY IAS 41 AGRICULTURE - second part case studies - [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2020
The study theoretically and practically presents the accounting treatment prescribed for biological assets and agricultural produce by the Romanian Accounting Regulations compliant with the International Financial Reporting Standards (IFRS), by IAS 41 ...
BÂTCĂ-DUMITRU Corina-Graziella   +3 more
doaj  

The planar cell polarity protein Vangl2 interacts with the PDZ‐domains of Scribble but not with a unique PDZ‐like domain in Inturned

open access: yesFEBS Letters, EarlyView.
Structural and biochemical characterisations show that the planar cell polarity (PCP) protein Inturned harbours a unique PDZ‐like domain that does not bind canonical PDZ‐binding motifs (PBMs) like that of another PCP protein Vangl2. In contrast, the apical‐basal polarity protein Scribble contains four PDZ domains that bind Vangl2, but one PDZ domain ...
Stephan Wilmes   +4 more
wiley   +1 more source

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