Results 81 to 90 of about 626,092 (297)

Large‐scale bidirectional arrayed genetic screens identify OXR1 and EMC4 as modifiers of αSynuclein aggregation

open access: yesFEBS Open Bio, EarlyView.
Activation of the mitochondrial protein OXR1 increases pSyn129 αSynuclein aggregation by lowering ATP levels and altering mitochondrial membrane potential, particularly in response to MSA‐derived fibrils. In contrast, ablation of the ER protein EMC4 enhances autophagic flux and lysosomal clearance, broadly reducing α‐synuclein aggregates.
Sandesh Neupane   +11 more
wiley   +1 more source

Aspects and Trends in Real Estate Investment Accounting [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2018
Whether we refer to real estate investment or other types of investment, one of their mostimportant aspects is the degree of risk. From this point of view, the investments are classified intotwo categories: those guaranteed (where there is someone who ...
Nicolae Traian Cristin
doaj  

Fair Value Accounting [PDF]

open access: yes
The paper provides a genesis of fair value accounting (FVA) and reviews some research and empirical evidence that are relevant to the debate surrounding its use. We also comment on FVA’s role in the financial crisis: was it just the messenger of bad news
Daniel Thornton, Michel Magnan
core  

Why human connection is the true metric of research success

open access: yesFEBS Open Bio, EarlyView.
Human‐centred mentorship can be shaped by mentor attributes, actions, intrinsic drive and career ambition. Drawing on reflections across Singapore and France, as well as workshop insights from FEBS‐IUBMB ENABLE 2024, this article shows that human‐centred mentorship creates the conditions for sustainable growth, well‐being and retention in research ...
Timothy Lin Yun Tan   +3 more
wiley   +1 more source

Financial instruments fair value accounting for (not against) the banking industry [PDF]

open access: yes, 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial ...
Gebhardt, Günther   +2 more
core   +1 more source

Identifying gene expression signatures for risk stratification of postoperative adjuvant chemotherapy in colorectal cancer

open access: yesFEBS Open Bio, EarlyView.
A novel signature integrating genome‐wide analysis with clinical factors predicts recurrence in stage II colorectal cancer and enables a new risk stratification to guide postoperative adjuvant chemotherapy. Clinical risk stratification for postoperative recurrence in patients with pathological stage II (pStage II) colorectal cancer (CRC) is essential ...
Mayuko Otomo   +7 more
wiley   +1 more source

HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING FROM THE EARNINGS AND ASSET IMPAIRMENT PERSPECTIVE [PDF]

open access: yesChallenges of the Knowledge Society, 2018
This article studies the earnings and practice of depreciation of assets through the two accounting valuation systems: fair value accounting or historical cost accounting.
Valentin Gabriel CRISTEA
doaj  

THE FAIR VALUE AND ITS IMPACT ON THE DEFENSE INDUSTRY COMPLEX

open access: yesФинансы: теория и практика, 2017
Enterprises of the Defense Industry Complex are often faced with difficulties in making their reports in compliance with international standards for financial reporting and evaluation of assets and businesses at fair value, namely with IFRS Standard 13 ...
A. A. Bakulina, P. P. Topchiy
doaj   +1 more source

Economic Consequences of Fair Value Accounting and a Change in the Distribution Rule [PDF]

open access: yes
This research examines the economic consequences of fair value accounting and a change in the distribution rule. In Japan, fair value accounting for financial instruments was mandated from 2001, and unrealized revaluation profits were to be included in ...
Kochiyama, Takuma
core  

YIPFα1A expression is regulated by multilayered molecular mechanisms

open access: yesFEBS Open Bio, EarlyView.
YIPFα1A, a five‐pass Golgi protein, is regulated at multiple layers. (1) Rare‐codon enrichment drives translation‐coupled mRNA decay. (2) A proximal 3′‐UTR element stabilizes mRNA. (3) A distal 3′‐UTR element included by alternate poly(A) site usage represses translation, which can be overridden by the proximal 3′‐UTR element.
Tokio Takaji   +2 more
wiley   +1 more source

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