Results 51 to 60 of about 470,908 (292)

Study on the Conceptual Framework for Financial Reporting from the Fair Value Perspective [PDF]

open access: yes, 2015
财务报告概念框架是连接会计理论和会计准则的桥梁,被视为构建会计准则体系的基础和方向。全球两大会计准则制定机构美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)现有概念框架的绝大部分内容,是在以历史成本为主导的背景下制定的,随着公允价值会计的推广运用,概念框架变得支离破碎,越来越不能解释和指导现行会计实务,急需重构或修订。 考虑到公允价值会计将持续推进并极有可能成为未来主要会计模式,将对会计准则体系产生重大而深远的影响,本文选取公允价值会计这一独特视角 ...
黄晓
core  

Keratin 19 as a prognostic marker and contributing factor of metastasis and chemoresistance in high‐grade serous ovarian cancer

open access: yesMolecular Oncology, EarlyView.
Keratin 19 (KRT19) is overexpressed in high‐grade serous ovarian cancer with high levels of Kallikrein‐related peptidases (KLK) 4–7 and is associated with poor survival. In vivo analyses demonstrate that elevated KRT19 increases peritoneal tumour burden.
Sophia Bielesch   +13 more
wiley   +1 more source

Comments on the Objective of Financial Reporting in the Proposed New Conceptual Framework [PDF]

open access: yesEurasian Journal of Business and Economics, 2009
This paper aims to present the first section of the proposed (by International Accounting Standards Board and Financial Accounting Standards Board) new conceptual framework dealing with the objectives of financial reporting.
Przemysław KABALSKI
doaj  

Pentingnya Pertimbangan Tanggung Jawab Sosial Perusahaan dalam Penetapan Tujuan Pelaporan Keuangan dalam Conceptual Framework Pelaporan Keuangan Indonesia [PDF]

open access: yes, 2000
Conventional financial statements focus on the result of business transactions. Exhanges between a firm and its social environment are practicially ignored.
Suwaldiman, S. (Suwaldiman)
core  

Differentiating brand assets from goodwill assets: the artefact based approach to the accounting recognition of marketing related assets [PDF]

open access: yes, 2008
This article was submitted to and presented at the Canadian Academic Accounting Association (CAAA) Annual Conference.The International Accounting Standards Board is currently reviewing its conceptual framework and, as regards assets, the epistemological ...
El-Tawy, N, Tollington, T
core   +1 more source

Establishment of a humanized patient‐derived xenograft mouse model of high‐grade serous ovarian cancer for preclinical evaluation of combination immunotherapy

open access: yesMolecular Oncology, EarlyView.
We have established a humanized orthotopic patient‐derived xenograft (Hu‐oPDX) mouse model of high‐grade serous ovarian cancer (HGSOC) that recapitulates human tumor–immune interactions. Using combined anti‐PD‐L1/anti‐CD73 immunotherapy, we demonstrate the model's improved biological relevance and enhanced translational value for preclinical ...
Luka Tandaric   +10 more
wiley   +1 more source

Revisiting Mission‐Oriented Cancer Research to tackle the increasing burden of cancer in Europe–a policy perspective

open access: yesMolecular Oncology, EarlyView.
Translational cancer research and its implementation through competitively selected Comprehensive Cancer Centers across Europe should be the primary policy focus for addressing the increasing cancer burden in Europe and counteract the present main strategy to convert cancer to a chronic disease.
Manuel Heitor   +2 more
wiley   +1 more source

Mycobacterial cell division arrest and smooth‐to‐rough envelope transition using CRISPRi‐mediated genetic repression systems

open access: yesFEBS Open Bio, EarlyView.
CRISPRI‐mediated gene silencing and phenotypic exploration in nontuberculous mycobacteria. In this Research Protocol, we describe approaches to control, monitor, and quantitatively assess CRISPRI‐mediated gene silencing in M. smegmatis and M. abscessus model organisms.
Vanessa Point   +7 more
wiley   +1 more source

The cooperative regulation of miR‐221 by APE1 and AUF1 impacts p27Kip1 defining a miR signature relevant for cervical cancer

open access: yesFEBS Open Bio, EarlyView.
A regulatory axis involving APE1, AUF1, and miR‐221 is proposed. Pri‐miR‐221 is processed by DROSHA and DICER to generate mature miR‐221, which targets p27Kip1 mRNA. APE1 and AUF1 compete for pre‐miR‐221 binding. Reduced APE1/AUF1 levels impair miR‐221 biogenesis, decrease p27Kip1 mRNA degradation, and promote cell cycle progression, chemoresistance ...
Matilde Clarissa Malfatti   +3 more
wiley   +1 more source

Proteasomal degradation of intracellularly expressed Amblyomin‐X limits suicide gene therapy potential in melanoma cells

open access: yesFEBS Open Bio, EarlyView.
This study explores the feasibility of expressing the antitumoral protein Amblyomin‐X through a suicide gene therapy approach and investigates its intracellular fate after gene delivery. Although the gene is efficiently expressed, melanoma cells rapidly degrade the Amblyomin‐X protein via proteasome activity.
Victor Dal Posolo Cinel   +4 more
wiley   +1 more source

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