Results 41 to 50 of about 1,230 (147)

Transition Metal Nitrides: Multifunctional Catalysts and Energy Materials with Tailorable Architectures

Small Science, Volume 5, Issue 11, November 2025.
This article discusses the preparation methods, structural engineering, and key properties of transition metal nitrides, as well as their versatile applications in supercapacitors, rechargeable batteries, electrocatalytic and photocatalytic processes, and solar cell technologies.
Narasimharao Kitchamsetti, Ana L.F. de Barros, Sungwook Mhin   +2 more
wiley   +1 more source

A pragmatic macroeconomic default risk adjustment in developing countries

South African Journal of Economic and Management Sciences
Background: The expected credit loss (ECL) framework of International Financial Reporting Standards Foundation (IFRS) 9 typically comprises three components: probability of default (PD), loss given default (LGD) and exposure at default (EAD). Among these,
Suben Moodley, Tanja Verster, Helgard Raubenheimer   +2 more
doaj   +1 more source

Bayesian Optimization–Enhanced Machine Learning for Osteosarcoma Risk Stratification Based on Sphingolipid Metabolism

Human Mutation, Volume 2025, Issue 1, 2025.
Background: Heterogenized sphingolipid metabolism (SM) drives osteosarcoma tumorigenesis and its tumor‐promoting microenvironment. State‐of‐the‐art bioinformatic tools, such as machine learning, are essential for dissecting the prognostic value of SM by investigating its molecular and cellular mechanisms.
Yujian Zhong, Ruyuan He, Zewen Jiang, Queran Lin, Fei Peng, Wenyi Jin, Minghua Ren   +6 more
wiley   +1 more source

Tinjauan Studi: Efektivitas Model Expected Credit Loss (ECL) IFRS 9 dalam Mengatasi Procyclicality dan Mendukung Stabilitas Keuangan

Jurnal Bisnis Inovatif dan Digital
This study examines procyclicality and the Expected Credit Loss (ECL) model in IFRS 9, aiming to analyze the effectiveness of accounting policies in reducing financial instability. Using a qualitative literature review approach, this research reviews various studies related to the implementation of IFRS 9, particularly in the context of the recognition
null Muhammad Rizal, null Yessica Amelia, null Sarah Fitriyani   +2 more
openaire   +1 more source

Roles of Cep215/Cdk5rap2 in establishing testicular architecture for mouse male germ cell development

The FASEB Journal, Volume 38, Issue 22, 30 November 2024.
We generated total knockout (KO) mice completely lacking the Cep215/Cdk5rap2 gene and investigated its specific contributions to male germ cell development. Development of male germ cells is arrested around the zygotene stage of meiosis in Cep215 KO mice.
Donghee Kang, Byungho Shin, Gyeong‐Nam Kim, Ji Hwa Hea, Young Hoon Sung, Kunsoo Rhee   +5 more
wiley   +1 more source

Methods of Calculation of Expected Credit Losses Under Requirements of IFRS 9

Корпоративные финансы, 2019
The most important area of work for financial market regulators including International Accounting Standards Board is to clarify the metrics of credit assessment.
Alfiya Vasilyeva, Elvina Frolova
doaj   +1 more source

The adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

, 2020
Objetivo: Identificar o impacto da adoção do IFRS 9 (CPC 48) nas Perdas Esperadas em Crédito de Liquidação Duvidosa (PECLD) antes baseadas em perdas históricas conforme o CPC 38. Metodologia: Pesquisa documental, exploratória, com todas as empresas do setor de energia elétrica listadas na Bolsa de Valores do Brasil, denominada, Brasil, Bolsa, Balcão ...
Alcantara Alves, Aline Thatyana Aranda da Rocha Branco, Bordin, Maria Paula Ribeiro, Gonzales, Alexandre, Santos, Fernando de Almeida   +3 more
openaire   +1 more source

Modeling the Probability of Default Term Structure Using Different Methodologies Under IFRS 9

International Journal of Financial Studies
To mitigate credit risk, banks are required to set aside a specific amount as a safety net to absorb the expected loss on a banks’ loan portfolio called loan loss provisions (LLPs) or provisions for bad debts.
Kgotso Rudolf Moremoholo, Sandile Charles Shongwe, Frans Frederick Koning   +2 more
doaj   +1 more source

The impact of IFRS 9 on the cyclicality of loan loss provisions

Journal of Corporate Accounting &Finance, Volume 35, Issue 2, Page 37-49, April 2024.
Abstract Through their procyclical behavior, loan loss provisions have been determined as one of the factors that contribute to financial instability during a crisis. IFRS 9 was introduced in 2018 with an expected credit loss model replacing the incurred loss model of IAS 39 to mitigate the effect in the future.
Smilla Hansen, Michel Charifzadeh, Tim A. Herberger   +2 more
wiley   +1 more source

Analisis Expected Credit Loss (ECL) dalam Pembentukan Cadangan Kerugian Penurunan Nilai (CKPN) Menurut PSAK 71 pada Perusahaan PT. Perta Arun Gas

Jurnal Keuangan dan Perbankan
Penelitian ini bertujuan untuk mengetahui metode Expected Credit Loss dalam pembentukan cadangan kerugian penurunan nilai (CKPN) apakah sesuai dengan  PSAK No. 71 di Perusahaan PT Perta Arun Gas. Data yang digunakan bersumber dari wawancara dengan pekerja PT Perta Arun Gas. Analisis data menggunakan deskriptif kualitatif.
Zia Citrahayu, Zulkifli Umar, Cut Fitrika   +2 more
openaire   +1 more source