Results 111 to 120 of about 6,030 (253)
FEBS Open Bio, EarlyView.Hyperosmotic stress triggers the relocation of the CFIm complex from the nucleus to the cytoplasm. This shift creates a nuclear ‘stoichiometric bottleneck’, limiting CFIm availability for mRNA processing. Consequently, specific mRNAs like NUDT21 and DICER1 undergo targeted 3′UTR shortening, demonstrating how spatial protein dynamics drive rapid ...
Hitomi Soumiya +2 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
Jannis Bischof +2 more
core
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
HARMONIZATION, HISTORICAL COST AND INVESTMENTS [PDF]
Challenges of the Knowledge Society, 2016 Choosing depreciation of assets; revaluation of tangible or keeping their historical cost; registration, whilst the tangible assets are entered in the conservation of amortization expenses or a corresponding adjustment to depreciation expense ascertained;
Valentin Gabriel CRISTEA
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CORRELATION BETWEEN INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ASSESSMENT IN THE CONTEXT OF MARKET VALUE RELATIONS -FAIR VALUE [PDF]
Applying International Financial Reporting Standards (IFRS) will have the purpose: the rationale is that the professional accounting, switching to accounting based on fair value, involves getting more frequent information on the fair value of assets ...
Cristina Mihaela ONICA, Neculina CHEBAC
core
Aging and Cancer, EarlyView.ABSTRACT As global populations age, cancer is increasingly becoming a leading cause of morbidity and mortality among older adults, particularly in low‐ and middle‐income countries (LMICs). Despite accounting for the majority of new cancer cases and deaths, older individuals remain underrepresented in cancer research, clinical guidelines, and health ...
Ibrahim Bidemi Abdullateef +2 more
wiley +1 more source
Improving fair value accounting. [PDF]
The turmoil on international financial markets is proving complex to a degree that few could have anticipated when it initially emerged in the summer of 2007.
Viñals, J.
core
Intelligent Tutoring Systems for Adult Learning in STEM Disciplines
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Intelligent tutoring systems (ITS) are reshaping adult learning in STEM by providing adaptive, data‐driven instruction across classrooms, workplaces, and informal environments. In the context of ITS, this article compares generative AI, which creates personalized explanations and practice materials, with explainable AI, which focuses on ...
Jill Zarestky, Amanda R. Lager Gleason
wiley +1 more source
Fair value and accounting standard for financial instrument
EIRP Proceedings, 2009 The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not ...
Holban (Oncioiu) Ionica +1 more
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FAIR VALUE MEASUREMENT IN AGRICULTURE AND THE POTENTIAL TO MISLEAD [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2013 Applying fair value measurement to tangible and intangible assets in agriculture cannot be risk free. Twofoldreasons can be brought into attention for the above statement: fair value estimation and the specific of agriculturefield.
VLADU ALINA BEATTRICE
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