Results 81 to 90 of about 3,103,700 (302)

Structural and biochemical insights into the thermostable esterase Ta0887 from Thermoplasma acidophilum

open access: yesFEBS Open Bio, EarlyView.
In this study, a novel esterase from the thermoacidophilic archaeon Thermoplasma acidophilum was biochemically and structurally characterized. Our results demonstrate that Ta0887 is a highly thermostable esterase that preferentially hydrolyzes p‐nitrophenyl hexanoate and possesses an α‐helical cap domain that likely contributes to its substrate ...
Alejandro Delgado‐Rey   +4 more
wiley   +1 more source

Zastosowanie regresji logistycznej do wykrywania fałszowania sprawozdań finansowych

open access: yesProblemy Zarządzania, 2016
This paper aims to detect the financial statements fraud based on the financial data of the US companies accused by the US Securities and Exchange Commission of manipulating financial statements under rule 10(b)-5 of the Securities Exchange Act in 2000–
Marek Sylwestrzak
doaj   +1 more source

The C‐terminal domain of yeast Arginyltransferase1 is essential for its catalytic activity

open access: yesFEBS Open Bio, EarlyView.
Arginyltransferase 1 (Ate1), a eukaryotic enzyme, catalyses arginylation, transferring arginine from tRNA‐Arg to the amino terminus of the target protein. Overexpression of Ate1 in yeast is lethal and is dependent on arginylation. This study elucidates how mutations in the cofactor‐binding and active site of Ate1 and truncation of its structural ...
Vikas Kumar Yadav   +4 more
wiley   +1 more source

THE IMPACT OF EVENTS AFTER THE REPORTING DATE ON THE FINANCIAL POSITION AND PERFORMANCE OF BANKS [PDF]

open access: yesAkademičnij Oglâd
Banks maintain their accounting records and prepare financial statements in accordance with IFRS. Annual financial statements are a set of reports that characterize the financial position, results of the bank’s operations, cash flows and changes in ...
Oksana O. Kazak, Mariana O. Sulyma
doaj   +1 more source

EVIDENCE FROM THE GERMAN CAPITAL MARKET REGARDING THE VALUE RELEVANCE OF CONSOLIDATED VERSUS PARENT COMPANY FINANCIAL STATEMENTS [PDF]

open access: yes
Financial statements' main objective is to give information on the financial position, performance and changes in financial position of the reporting entity, which is useful to investors and other users in making economic decisions. In order to be useful,
Muller Victor - Octavian
core  

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

open access: yesNew Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

HOW TRANSPARENT ARE COMPANIES LISTED ON THE BUCHAREST STOCKEXCHANGE WHEN DISCLOSE THEM CONSOLIDATED FINANCIAL STATEMENTS? [PDF]

open access: yes
The main objective of this paper is to examine the level of disclosure regarding theconsolidated financial statements in the case of Romanian listed companies.
Raluca Valeria Ratiu   +1 more
core  

Compilation of annual financial statements by example Zvijezda plus Ltd

open access: yes, 2022
Tema ovog rada je sastavljanje godišnjih financijskih izvještaja društva Zvijezda plus d.o.o. temeljeno na zakonskim okvirima, hrvatskim te međunarodnim računovodstvenim standardima.
Domitrović, Jurica
core  

Ofatumumab in Myelin Oligodendrocyte Glycoprotein Antibody–Associated Disease: A Comparison With Rituximab

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To evaluate the efficacy and safety of ofatumumab in patients with myelin oligodendrocyte glycoprotein antibody–associated disease (MOGAD), and compare it with rituximab. Methods We conducted a single–center, observational study including 22 MOGAD patients treated with ofatumumab and 21 treated with rituximab.
Yuxin Fan   +5 more
wiley   +1 more source

Proposal for improved financial statements under IFRS

open access: yesCogent Business & Management, 2019
The benefits that users gain from financial statements depend on clear and concise presentation of the underlying economics. The current IFRS regulation on presentation of primary financial statements suffers from several flaws. This paper identifies and
Kjell Magne Baksaas, Tonny Stenheim
doaj   +1 more source

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