International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
The Effect of Financial Rewards, Market Considerations, Personality, Social Values, and Professional Training on Choosing a Public Sector Accountant Job [PDF]
The rapid development of the business world has created numerous job opportunities for the workforce. Accounting graduates are among those who can readily enter the job market, and accounting remains a vital profession in the business world.
Saman Mohammadi, Hanieh Jaberi
doaj +1 more source
Research aims: This study aims to test and analyze whether there is an effect of government openness, government financing, economic growth, audit opinion, and prior experience with IFRS in the public sector on the level of local government accounting ...
Ahmad Juanda +2 more
doaj +1 more source
Calpain small subunit homodimerization is robust and calcium‐independent
Calpains dimerize via penta‐EF‐hand (PEF) domains. Using single‐molecule force spectroscopy, we measured the strength and kinetics of PEF–PEF homodimer binding. The interaction is robust, shows a transient conformational step before dissociation, and remains largely insensitive to Ca2+.
Nesha May O. Andoy +4 more
wiley +1 more source
From mice to humans—divergent strategies for intestinal homeostasis and regeneration
Recent advances such as organoid genome editing, xenotransplantation, imaging, and whole‐genome sequencing have enabled direct studies of human intestinal stem cells (ISCs). These studies reveal species‐specific features, including slower ISC proliferation, distinct injury responses, slower somatic mutation accumulation in humans, and an inverse ...
Keiko Ishikawa +2 more
wiley +1 more source
Incorporating Cloud Computing in Accounting Education: A Theoretical Approach for Tertiary Curriculum in Bangladesh [PDF]
This study addresses the pressing need to integrate cloud computing and artificial intelligence (AI) into Bangladesh’s tertiary accounting curriculum to keep up with modern information technology in a world where AI and cloud computing are increasing ...
Lemon Habjul Alam +2 more
doaj +1 more source
Structural insights and therapeutic targets in Acinetobacter baumannii capsule biosynthesis
Hypervirulent KL49 A. baumannii's capsular polysaccharide contains the nonulosonic acid 8‐epi‐Leg5,7Ac2, synthesized by epimerization via ElaA, ElaB, and ElaC. Crystal structures of ElaA, ElaB, and ElaC reveal their role in CMP‐Leg5,7Ac2 synthesis and regioselective C8 epimerization.
Woo Cheol Lee +7 more
wiley +1 more source
Software Dalam Tinjauan Akuntansi Berdasarkan SAP No.14
The development of Government Accounting in Indonesia is lacking in responding to the demands of current developments. The output produced by government accounting in Indonesia cannot be said to be accurate and does not match what it should be, so it ...
Sri Adella Fitri +4 more
doaj +1 more source
Design and analysis strategies for robust microbiome ageing research
The gut microbiome changes with age and associates with age‐related morbidity and mortality, establishing it as a potential biomarker and intervention target for ageing. Realising this potential requires methodological rigour, yet distinguishing biological signals from methodological artefacts remains challenging across cohorts. This review provides an
Mark Olenik +5 more
wiley +1 more source
Investigating transcription factor dynamics in health and disease using FRAP
FRAP analysis of GFP‐tagged transcription factors reveals how molecular mobility and target engagement change in response to drug treatment. By combining live‐cell imaging, quantitative model fitting, and statistical analysis, this approach uncovers transcription factor dynamics linked to disease mechanisms, providing a powerful framework for ...
Kannan Govindaraj +3 more
wiley +1 more source

