Results 81 to 90 of about 51,563 (265)

Activity evaluation of Lithuania credit unions

Buhalterinės Apskaitos Teorija ir Praktika, 2014
The bank of Lithuania in its supervisory functions evaluates how credit unions carries out the prudential norms (capital adequacy, liquidity, maximum open position in foreign currency, the maximum loan amount per borrower, large loan requirements ...
Deimena Kiyak, Laura Paulionienė
doaj   +1 more source

Accounting for expected credit losses - Croatian case

, 2018
This paper discusses the results of application accounting for expected credit losses IFRS 9 model. Accounting for expected credit losses (AECL) should provide to users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Vašiček, Davor, Čičak, Josip, Sikirić Simčić, Ana Marija   +2 more
openaire   +1 more source

Listening and Making Beats With the Birds: An Outdoor Music‐Based Toolkit for Youth Engagement and Conservation Technologies

The Bulletin of the Ecological Society of America, EarlyView.
Abstract Biodiversity loss and unequal access to nature limit both ecological knowledge and opportunities for experiential learning. Here I present a portable, power outlet–independent educational toolkit that integrates AI‐assisted bird detection (Haikubox, BirdNET‐Pi, Merlin Bird ID) with off‐the‐shelf sound‐recording and music‐creation hardware ...
Diego Ellis‐Soto
wiley   +1 more source

Protein thermal stability in the undergraduate biochemistry laboratory: Exploring protein thermal stability with yeast alcohol dehydrogenase

Biochemistry and Molecular Biology Education, Volume 53, Issue 2, Page 209-217, March/April 2025.
Abstract We created a novel laboratory experience where undergraduate students explore the techniques used to study protein misfolding, unfolding, and aggregation. Despite the importance of protein misfolding and aggregation diseases, protein unfolding is not typically explored in undergraduate biochemistry laboratory classes.
Alison Bates, Kathryn M. Williams, Ann E. Hagerman   +2 more
wiley   +1 more source

Early evolutionary history of the seed

Biological Reviews, EarlyView.
ABSTRACT The seed is an essential stage in the life history of gymnospermous and angiospermous plants, facilitating both their survival and dispersal. We reappraise knowledge of the evolutionary history of the gymnospermous seed, from its origin in the late Devonian through to the well‐known end‐Permian extinctions – an interval encompassing the ...
Richard M. Bateman, Alan R. T. Spencer, Jason Hilton   +2 more
wiley   +1 more source

From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao, Ran Sun, Brian Lucey, Feng He, Andrew Urquhart   +4 more
wiley   +1 more source

Advancing Sustainable Development in Manufacturing: A Strategic Framework for Overcoming Green–Lean Implementation Barriers

Business Strategy and the Environment, EarlyView.
ABSTRACT Manufacturing's transition to sustainable development depends on integrating green with lean under credible environmental policy and stakeholder engagement. Although benefits are well established, the literature underspecifies implementation barriers and their prioritisation. This study identifies, structures, and prioritises barriers to green–
Jose Arturo Garza‐Reyes, Andrew Defanto, Ranjit Roy Ghatak, Rohit Joshi, Walid al Saad   +4 more
wiley   +1 more source

The determinants of expected credit losses overlays recognition

, 2023
As principais alterações resultantes da substituição da IAS 39 pela IFRS 9, incluem a introdução de um novo modelo de perdas esperadas (ECL) para estimar perdas por imparidade em ativos financeiros mensurados ao custo amortizado. A inclusão de uma abordagem mais virada para o futuro representou uma melhoria em relação à norma anterior.
openaire   +1 more source

Toward Carbon Accounting and Circular Harmony in Shipping Corporations: A Systematic Bibliometric Review

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how carbon accounting can be used to govern, not merely report, circular economy principles in shipping corporations. Grounded in institutional theory and aligned with the UN 2030 Agenda, this study introduces circular harmony as an accounting design principle: Circular interventions are embedded in a single well‐to‐wake ...
Assunta Di Vaio, Anum Zaffar, Marco Ferretti   +2 more
wiley   +1 more source

Influence of Expected Loan Loss on Operational Performance of Commercial Banks in Kenya

Journal of Accounting and Finance in Emerging Economies
Purpose: The main objective of this study was to examine influence of credit risk stress testing on operational performance of commercial Kenya. The theoretical framework was based on credit risk theory.
Nyanumba Nyaundi Joel, Charles Yugi Tibbs, Wycliffe Maingi Muli   +2 more
doaj   +1 more source