Results 101 to 110 of about 14,015,137 (390)

Determining an Asset\u27s Tax Basis in the Absence of A Meaningful Transfer Tax Regime [PDF]

, 2018
Until recently, in those circumstances where there was a valuation range with respect to a particular asset, executors faced a choice: among estates subject to the estate tax, declaring a high value would increase the estate tax liability; however, due ...
Schmalbeck, Richard L., Soled, Jay A.
core   +1 more source

Potential therapeutic targeting of BKCa channels in glioblastoma treatment

Molecular Oncology, EarlyView.
This review summarizes current insights into the role of BKCa and mitoBKCa channels in glioblastoma biology, their potential classification as oncochannels, and the emerging pharmacological strategies targeting these channels, emphasizing the translational challenges in developing BKCa‐directed therapies for glioblastoma treatment.
Kamila Maliszewska‐Olejniczak, Karolina Pytlak, Sandra Jaworowska, Bogusz Kulawiak, Piotr Bednarczyk   +4 more
wiley   +1 more source

Book vs. fair value accounting in banking and intertemporal smoothing [PDF]

The aim of this paper is to examine the pros and cons of book and fair value accounting from the perspective of the theory of banking. We consider the implications of the two accounting methods in an overlapping generations environment.
Dimitrios P. Tsomocos, Xavier Freixas
core  

Exploiting metabolic adaptations to overcome dabrafenib treatment resistance in melanoma cells

Molecular Oncology, EarlyView.
We show that dabrafenib‐resistant melanoma cells undergo mitochondrial remodeling, leading to elevated respiration and ROS production balanced by stronger antioxidant defenses. This altered redox state promotes survival despite mitochondrial damage but renders resistant cells highly vulnerable to ROS‐inducing compounds such as PEITC, highlighting redox
Silvia Eller, Susanne Ebner, Carmen Haselrieder, Julia K. Günther, Astrid Drasche, Sophie Strich, Chiara Volani, Andrea Medici, Aleksandar Nikolajevic, Alex Deltedesco, Johannes E. Sigmund, Michael J. Blumer, Martin Hermann, Johanna Vanacker, Gerald Brandacher, Eduard Stefan, Omar Torres‐Quesada, Jakob Troppmair   +17 more
wiley   +1 more source

Fair Value Reclassifications of Financial Assets during the Financial Crisis [PDF]

At the peak of the financial crisis in October 2008, the IASB amended IAS 39 to grant companies the option of abandoning fair value recognition for selected financial assets. Using a comprehensive global sample of publicly listed IFRS banks, we find that
Holger Daske, Jannis Bischof, Ulf Brüggemann   +2 more
core  

Monitoring of circulating tumor DNA allows early detection of disease relapse in patients with operable breast cancer

Molecular Oncology, EarlyView.
Monitoring circulating tumor DNA (ctDNA) in patients with operable breast cancer can reveal disease relapse earlier than radiology in a subset of patients. The failure to detect ctDNA in some patients with recurrent disease suggests that ctDNA could serve as a supplement to other monitoring approaches.
Kristin Løge Aanestad, Marie Austdal, Oddmund Nordgård, Gunnar Mellgren, Satu Oltedal, Marie L. Austbø, Ylva H. Vignes, Thomas Helland, Kristin Jonsdottir, Tone H. Lende, Emilius A. M. Janssen, Bjørnar Gilje, Kjersti Tjensvoll, PBCB study group, Gunnar Mellgren, Tone Hoel Lende, Anette Heie, Kristin Viste, Anita Røyneberg Alvheim, Emiel AM Janssen, Kristin Jonsdottir, Ann Cathrine Kroksveen, Thomas Helland, Einar Gudlaugsson, Oddmund Nordgård, Satu Oltedal, Kristin Løge Aanestad, Jan Terje Kvaløy, Kirsten Lode, Kari Britt Hagen, Marie Austdal, Ylva H. Vignes, Siri Tungland Sola, Nina Egeland Amundsen, Finn Magnus Eliassen, Emeritus Ernst A Lien   +35 more
wiley   +1 more source

Relationship loans and regulatory capital: why fair-value accounting is inappropriate for bank loans [PDF]

Banks have been required to report many securities and all derivatives at fair values under U.S. GAAP rules for many years. Soon, International Accounting Standards will provide some banks with a “fair-value option” for loans, also.
Gregory E. Sierra, William R. Emmons
core  

Fair Value Accounting and Earnings Management

, 2016
Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010).
P. Hsu, Y. Lin
semanticscholar   +1 more source

Developing evidence‐based, cost‐effective P4 cancer medicine for driving innovation in prevention, therapeutics, patient care and reducing healthcare inequalities

Molecular Oncology, EarlyView.
The cancer problem is increasing globally with projections up to the year 2050 showing unfavourable outcomes in terms of incidence and cancer‐related deaths. The main challenges are prevention, improved therapeutics resulting in increased cure rates and enhanced health‐related quality of life.
Ulrik Ringborg, Joachim von Braun, Julio Celis, Anton Berns, Michael Baumann, Tit Albreht, Nancy Abou‐Zeid, Vanderlei Bagnato, Christian Brandts, Chien‐Jen Chen, Massimiliano di Pietro, Manjit Dosanjh, Thomas Dubois, Alexander Eggermont, Angelika Eggert, Ingemar Ernberg, Sara Faithfull, Johannes Förner, Stefan Fröhling, Manuel Heitor, Leroy Hood, Wei Jiang, Bengt Jönsson, Ravi Kannan, Maria Leptin, Su Li, Peter Lindgren, Douglas Lowy, Jun Ma, Alex Markham, Péter Nagy, Simon Oberst, M. Iqbal Parker, Danielle Rodin, Kevin Ryan, Joachim Schüz, Richard Sullivan, Josep Tabernero, Peter Turkson, Oliver Várhelyi, Harold Varmus, Chijie Wang, Elisabete Weiderpass, Nils Wilking   +43 more
wiley   +1 more source

Stosowanie wartości godziwej w Polsce– wyniki badań

Zeszyty Teoretyczne Rachunkowości, 2009
Wartość godziwa jest jedną z najbardziej kontrowersyjnych kategorii wyceny. Zarówno zakres jej stosowania w sprawozdaniu finansowym, jak i sposoby ustalania, budzą wiele wątpliwości.
Alicja Mazur
doaj