Results 71 to 80 of about 38,080 (266)

Within and Cross-Country Differences in the Value Relevance of Fair Values [PDF]

open access: yes, 2016
In order to achieve well-functioning capital markets, firms have to provide investors and other stakeholders with relevant and reliable information. Especially, for financial firms a large amount of assets and liabilities are measured at fair value in ...
Siekkinen, Jimi
core  

An unexpected alternative viologen electron mediator site in tungsten‐containing formate dehydrogenase

open access: yesFEBS Letters, EarlyView.
An unexpected alternative interaction site for ethyl viologen was identified in formate dehydrogenase 1 from Methylorubrum extorquens. Combined mutagenesis, kinetic analysis, and docking revealed that aromatic residues near an iron–sulfur cluster enable flavin mononucleotide‐independent electron transfer, offering a framework for engineering improved ...
Eleni G. Poloniataki, Yong Hwan Kim
wiley   +1 more source

Analysis of International Accounting Regulations with Regards to Fair Value [PDF]

open access: yes
Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand.
Diana COZMA IGHIAN
core  

Alliances and Networks: Creating Success in the UK Fair Trade Market [PDF]

open access: yes, 2009
Data from a longitudinal study into the key management success factors in the fair trade industry provide insights into the essential nature of inter-organizational alliances and networks in creating the profitable and growing fair trade market in the UK.
Davies, Iain A.   +2 more
core   +1 more source

VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT [PDF]

open access: yesStrategii Manageriale, 2013
Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to ...
Cristina-Aurora, BUNEA-BONTAS
doaj  

Fair Value Complexity and the Audit Risk

open access: yesAudit Financiar, 2021
This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending
doaj   +1 more source

Structural insights and therapeutic targets in Acinetobacter baumannii capsule biosynthesis

open access: yesFEBS Letters, EarlyView.
Hypervirulent KL49 A. baumannii's capsular polysaccharide contains the nonulosonic acid 8‐epi‐Leg5,7Ac2, synthesized by epimerization via ElaA, ElaB, and ElaC. Crystal structures of ElaA, ElaB, and ElaC reveal their role in CMP‐Leg5,7Ac2 synthesis and regioselective C8 epimerization.
Woo Cheol Lee   +7 more
wiley   +1 more source

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

open access: yes
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  

The crisis of fair value accounting: making sense of the recent debate [PDF]

open access: yes, 2009
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters’ push to extend FVA into other areas.
Leuz, Christian, Laux, Christian
core  

TRAIL‐PEG‐Apt‐PLGA nanosystem as an aptamer‐targeted drug delivery system potential for triple‐negative breast cancer therapy using in vivo mouse model

open access: yesMolecular Oncology, EarlyView.
Aptamers are used both therapeutically and as targeting agents in cancer treatment. We developed an aptamer‐targeted PLGA–TRAIL nanosystem that exhibited superior therapeutic efficacy in NOD/SCID breast cancer models. This nanosystem represents a novel biotechnological drug candidate for suppressing resistance development in breast cancer.
Gulen Melike Demirbolat   +8 more
wiley   +1 more source

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