Results 51 to 60 of about 39,407 (293)
Prüfung der Stufenzuordnung im Expected Credit Loss Model
Die vorliegende Arbeit untersucht die Prüfung der Stufenzuordnung im Expected Credit Loss Model in IFRS 9 bei Kreditinstituten. Hierzu werden neben den Rechnungslegungsvorschriften insbesondere der aktuellste Entwurf des ISA 540 ED und andere ...
Eder, Bernhard
core +2 more sources
Hydrothermal Humification of Biomass for Circular Carbon Management in Sustainable Agro‐Ecosystems
This article provides a comprehensive overview of biomass hydrothermal humification for building sustainable agro‐ecosystems. It examines the chemical transformation mechanisms and the functional benefits of the produced humic acids in soil remediation.
Ziyun Liu +4 more
wiley +1 more source
SMarT‐Diff introduces a multi‐objective generative paradigm that integrates scaffold hopping with structure‐aware scoring to enable controlled exploration beyond the training distribution. The framework consistently balances drug‐likeness, synthesizes accessibility and bioactivity, yielding chemically diverse candidates with enhanced properties.
Yuwei Yang +8 more
wiley +1 more source
A dual‐function cell‐free therapeutic based on DC2.4 cell‐derived exosomes engineered to display BCMA. (Left) Soluble Ligand Sequestration (Decoy Function): DB Exo act as molecular decoys that predominantly sequester soluble APRIL with partial BAFF attenuation, effectively disrupting the NF‐κB survival signaling axis and suppressing myeloma cell ...
Yuqing Zeng +5 more
wiley +1 more source
Online Payday Lending: System Dynamics Modelling
The purpose of the article is to model the payday lenders activity, which carries out crediting on-line in the segment of subprime small-dollar credits (payday loans).
Аndriy Kaminskyi, Oleksii Petrovskyi
doaj +1 more source
Credit Risk Modeling: Combining Classification And Regression Algorithms to Predict Expected Loss
Credit risk assessment is of paramount importance in the financial industry. Machine learning techniques have been used successfully over the last two decades to predict the probability of loan default (PD). This way, credit decisions can be automated and risk can be reduced significantly.
Kreienkamp, T., Kateshov, A.
openaire +3 more sources
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia +4 more
wiley +1 more source
IFRS 9 AND THE INTERACTION WITH BASEL III REGULATION PILLARS [PDF]
IFRS 9, standard focusing on the accounting for financial instruments, once implemented, led to significant improvements in the world of accounting. The transition from the old standard (IAS 39) in order to apply IFRS 9 has been a major challenge for the
MITOI Elena +3 more
doaj
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross +2 more
wiley +1 more source
ilustraciones, diagramasLa pérdida crediticia esperada (ECL) permite establecer bajo la normatividad IFRS 9 el nivel de provisión y el cálculo de reservas esperadas de una entidad financiera, donde a mayor riesgo percibido, existirá un mayor nivel de ...
López Avendaño, Brandon
core +1 more source

