Results 31 to 40 of about 6,800,747 (282)

The effect of adopting tokenized assets on accounting discretion in fair value measurement under IFRS 9 and IFRS 13 [PDF]

Accounting and Financial Control
Type of the article: Research Article   Blockchain technology poses significant challenges for asset classification, valuation hierarchy, and disclosure under IFRS 9 and IFRS 13.
Miluska Odely Rodriguez-Saavedra, Ivan Cuentas Galindo, Luis Miguel Campos Ascuña, Antonio Victor Morales Gonzales, Adolfo Erick Donayre Sarolli, Ruben Washington Arguedas Catasi   +5 more
doaj   +1 more source

Ligand‐dependent transcriptional heterogeneity in cell cycle gene expression delays G1/S entry

FEBS Letters, EarlyView.
EGF and HRG induce distinct G1/S progression programs in ErbB2‐amplified BT474 breast cancer cells. Despite activating the potent ErbB2–ErbB3 heterodimer, HRG does not accelerate cell‐cycle entry. Instead, EGF promotes earlier restriction‐point passage via ERK–FOS signaling, whereas HRG activates the AKT–MYC axis, driving transcriptional heterogeneity ...
Ririn Rahmala Febri, Ayaka Nagasato‐Ichikawa, Keita Iida, Shuhei Kimura, Akira Imamoto, Mariko Okada   +5 more
wiley   +1 more source

Educational values of sport and olympism in the opinion of students and undergraduates

Spor Bilimleri Araştırmaları Dergisi, 2017
Knowledge on thesubject of values preferred by individuals and groups is cognitivelyinteresting and socially useful. Traditional and universal values seem to losecompetition with values preferred in today’s commercialised and virtual word.Thus, education
Małgorzata Tomecka
doaj   +1 more source

Transcriptional profiling of circulating extracellular vesicles from prebiopsy prostate cancer patients

Molecular Oncology, EarlyView.
RNA profiling of circulating extracellular vesicles (EVs) from blood samples of men undergoing prostate biopsy identifies transcripts associated with clinically significant prostate cancer. Integrative analysis with public tumor datasets links EV‐derived gene signatures to tumor stage and progression‐free survival, highlighting CASP3, XRCC2, and RIT1 ...
Stefan Werner, Pierre Tennstedt, Randi C. Pose, Christian Müller, Katharina Besler, Svenja Schneegans, Malik Alawi, Marie C. Roesch, Sven Peine, Desiree Bonci, Joanna Budna‐Tukan, Evi Lianidou, Catherine Alix‐Panabières, Derya Tilki, Klaus Pantel   +14 more
wiley   +1 more source

FAIR VALUE ACCOUNTING AND FINANCIAL PERFORMANCE OF INSURANCE COMPANIES IN NIGERIA

World Journal of Economics, Business and Management
This study examined the effect of fair value accounting on the financial performance of insurance companies in Nigeria. The study specifically examined the effects of fair value measurement, fair value disclosure, fair value hierarchy, valuation ...
Dr. AKINLADE, Olayinka Odunayo*, TAIWO, Lateef Ajao, IDRIS, Azeez Ayinla, LASISI, Mustapha Olusegun   +3 more
doaj   +1 more source

〈Refereed Papers〉The Necessity to Advance Disclosing Fair Value by the Hierarchy: Evidence from Literature Review about Fair Value Hierarchy Information [PDF]

, 2016
[Abstract] This paper aims to discuss the necessity to advance disclosing fair value by hierarchy in Japan by reviewing the literature about fair value hierarchy information in the U.S.　In Japan, ASBJ published the Exposure Draft "Accounting Standards on
ZHANG, JIAO
core  

Circulating microRNA signatures of cachexia and cancer in Canis familiaris as a comparative oncology model for human disease

Molecular Oncology, EarlyView.
Circulating microRNAs as biomarkers of cachexia and sex‐specific cancer in senior dogs. In 25 client‐owned dogs, four circulating miRNAs (miR‐15a, miR‐15b, miR‐16, miR‐140) were downregulated in cachexia, with miR‐16 the strongest individual biomarker (AUC = 0.899).
Soon‐Seok Park, Kyongman An, Gyeonghwa Kim, Soo‐Nyun Choi, Hong‐Ki Lee, Keun Hur, Kyu‐Shik Jeong   +6 more
wiley   +1 more source

Accurate and noninvasive prostate cancer detection using plasma‐derived extracellular vesicle RNA

FEBS Open Bio, EarlyView.
Plasma extracellular vesicles were captured with WGA‐conjugated magnetic beads and profiled for RNA biomarkers. A three‐RNA panel (NM_024955, NR_047469, and NR_002564) distinguished prostate cancer from healthy controls and benign prostatic hyperplasia, supporting a simple, noninvasive approach to improve prostate cancer detection.
Hanping Wei, Haoran Wu, Wei Feng
wiley   +1 more source

Evolution‐guided yeast complementation reveals functional differences in human PSPH variants

FEBS Open Bio, EarlyView.
Ancient genomes can help guide which human genetic variants are tested experimentally. This study applies that idea to PSPH, a gene involved in serine biosynthesis, and uses high‐throughput yeast complementation to compare variant function. The findings reveal measurable differences among selected alleles and illustrate the value of evolution‐guided ...
Mauricio Campa‐Álvarez, Diana Ascencio, Miguel Vallebueno‐Estrada, Eduardo González‐Orozco, Christian Eduardo Martínez‐Guerrero, Rafael Montiel, Alexander DeLuna   +6 more
wiley   +1 more source

An Analysis of Reports from the Office of the Auditor General of Canada: How Audit Guidelines Shape the Documents that Inform Government and Citizens

Discourse and Writing/Rédactologie, 2008
This paper examines two audit reports produced by The Office of the Auditor General of Canada (OAG) in the year 2000. These reports are reviewed as compared with the Value-for-Money Audit Manual, the publication that guides audit practices and ultimately
Laura Palmer
doaj   +1 more source