Results 51 to 60 of about 2,349,336 (281)

The unfair value shared in fair trade value chains

open access: yesEconomics and Environment
Fair trade is a trading partnership that seeks greater equity in international trade by offering better trading conditions to producers and workers in developing countries.
Dariusz Pieńkowski, Renata Skýpalová
doaj   +1 more source

De waarderingsgrondslag ‘fair value’ in de jaarrekening [PDF]

open access: yesMAB, 2006
Startend vanuit een historische kostprijsbasis wordt in dit artikel de vraag gesteld in welke situaties deze basis verlaten zou moeten worden om ruimte te geven aan waardering tegen fair value.
Ralph Ter Hoeven
doaj   +3 more sources

An upstream open reading frame regulates expression of the mitochondrial protein Slm35 and mitophagy flux

open access: yesFEBS Letters, EarlyView.
This study reveals how the mitochondrial protein Slm35 is regulated in Saccharomyces cerevisiae. The authors identify stress‐responsive DNA elements and two upstream open reading frames (uORFs) in the 5′ untranslated region of SLM35. One uORF restricts translation, and its mutation increases Slm35 protein levels and mitophagy.
Hernán Romo‐Casanueva   +5 more
wiley   +1 more source

FAIR VALUE MEASUREMENT UNDER IFRS 13 [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2015
The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop
COZMA IGHIAN DIANA
doaj  

TELAAH TERHADAP AKUNTANSI NILAI KINI

open access: yesJurnal Ekonomi dan Bisnis Airlangga, 2008
Reliability and relevancy are two characteristics of financial statement which are used to assess the company’s value. The actual value of shareholder’s equity is not fairly reflected in the financial statements because differences often occur between ...
Devi Sulistyo Kalanjati
doaj   +1 more source

The (Glg)ABCs of cyanobacteria: modelling of glycogen synthesis and functional divergence of glycogen synthases in Synechocystis sp. PCC 6803

open access: yesFEBS Letters, EarlyView.
We reconstituted Synechocystis glycogen synthesis in vitro from purified enzymes and showed that two GlgA isoenzymes produce glycogen with different architectures: GlgA1 yields denser, highly branched glycogen, whereas GlgA2 synthesizes longer, less‐branched chains.
Kenric Lee   +3 more
wiley   +1 more source

The relationship between the financial crisis and the measurement of fair value in financial statements

open access: yesBuhalterinės Apskaitos Teorija ir Praktika, 2014
Literature suggests that the main goal of fair value evaluation is more reliable and relevant information disclosure to external users. However, in 2007, at the beginning of the global financial crisis, the benefits of fair value, as well as the ...
Birutė Gudonytė   +1 more
doaj   +1 more source

Fair value accounting is the wrong scapegoat for this crisis [PDF]

open access: yes
The ongoing financial crisis has revived the longstanding debate about fair value accounting. This policy contribution by Nicolas Véron argues that in times of market disruption, no accounting standards could lead to consensual outcomes, and that fair ...
Nicolas Véron
core   +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

New Trends in Leasing Accounting [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2017
The financial leasing market in Romania has a history of about 20 years. During this short relationship, there have been impressive growth rates almost every year until 2009.
Nicolae Traian Cristin
doaj  

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