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ABSTRACT Introduction Peritoneal dialysis (PD) is an established home‐based kidney replacement therapy (KRT), but its uptake remains low in Japan. We evaluated whether individualized education in a dedicated outpatient clinic was associated with the initiation of PD.
Yasuko Ito +7 more
wiley +1 more source
Organoids in pediatric cancer research
Organoid technology has revolutionized cancer research, yet its application in pediatric oncology remains limited. Recent advances have enabled the development of pediatric tumor organoids, offering new insights into disease biology, treatment response, and interactions with the tumor microenvironment.
Carla Ríos Arceo, Jarno Drost
wiley +1 more source
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions.
The Critical Aspect on Fair Value Accounting And Its Implication To Islamic Financial Institutions. Fair value accounting (FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more relevant ...
Jamaluddin Majid, Safri Haliding
doaj +1 more source
Measuring Item Global Residual Value for Fair Recommendation
In the era of information explosion, numerous items emerge every day, especially in feed scenarios. Due to the limited system display slots and user browsing attention, various recommendation systems are designed not only to satisfy users' personalized information needs but also to allocate items' exposure. However, recent recommendation studies mainly
Jiayin Wang +6 more
openaire +3 more sources
Ascidian Ciona larvae initially show strong clockwise tail twisting, which is largely corrected during development. However, a small residual twist remains. This study shows that organized helical myofibrils in tail muscles mechanically stabilize this residual asymmetry, preventing complete restoration of bilateral symmetry and revealing how embryos ...
Yuki S. Kogure +3 more
wiley +1 more source
Accounting for financial instruments: an investigation of preparer and user preference for fair value accounting [PDF]
This research study, motivated by the difference in opinion between the Joint Working Group of Standard Setters (JWGSS) and the Joint Working Group of Banking Associations (JWGBA), generates empirical evidence on preparer and user preferences for fair ...
Tan, Chyi Woan (Rebecca)
core
Fair value accounting has become a prominent measurement basis in financial reporting following its institutionalization through international accounting standards.
Roekhudin Roekhudin +2 more
doaj +1 more source
Challenges and Opportunities for Measuring Fair Value, in International Financial Reporting Standards Adoption in Iran [PDF]
Objective: The Board of the Securities and Exchange Organization has required some public firms to prepare financial statements in accordance with International Financial Reporting Standards (IFRS), based on the approval of the Auditing Organization ...
Mohammad Moradi +2 more
doaj +1 more source
Fair Value Measurement in Financial Reporting
This monograph provides a historically informed discussion of conceptual and procedural issues related to the use of the fair value measurement attribute in financial reporting. Our goal is to provide a structure, based on the conceptual frameworks of the Financial Accounting Standards Board and International Accounting Standards Board, for researchers'
Leslie Hodder +2 more
openaire +1 more source
Degradation mechanism of the von Willebrand factor A2 domain by nattokinase
Nattokinase, a natto‐derived protease, exhibits potent antithrombotic effects. This study demonstrates that nattokinase directly cleaves the von Willebrand factor (vWF) A2 domain in vitro. Unlike the native regulator ADAMTS13, nattokinase degrades folded vWF independently of shear stress.
Ryuichi Hyakumoto +3 more
wiley +1 more source

