Extending the Scope of Prudential Supervision: Regulatory Developments during and beyond the “Effective” Periods of the Post BCCI and the Capital Requirements Directives. [PDF]
, 2010 The main argument of this paper is, namely, the need for greater emphasis on disclosure requirements and measures – particularly within the securities markets.
Ojo, Mariane.B.
core +3 more sources
Bacteria‐Responsive Nanostructured Drug Delivery Systems for Targeted Antimicrobial Therapy
Advanced Materials, EarlyView.Bacteria‐responsive nanocarriers are designed to release antimicrobials only in the presence of infection‐specific cues. This selective activation ensures drug release precisely at the site of infection, avoiding premature or indiscriminate release, and enhancing efficacy.
Guillermo Landa +3 more
wiley +1 more source
The Effects of Financial Derivatives on Earnings Management and Market Mispricing
Gadjah Mada International Journal of Business, 2019 This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39 ...
Oktavia Oktavia +3 more
doaj +1 more source
Dynamic Risk Exposure in Hedge Funds [PDF]
We measure dynamic risk exposure of hedge funds to various risk factors during different market volatility conditions using the regime-switching beta model.
Loriana Pelizzon +2 more
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Mesoporous Silica Nanoparticles in Biomedicine: Advances and Prospects
Advanced Materials, EarlyView.Mesoporous silica nanoparticles offer unique properties like high surface area, tunable pores, and functionalization. They excel in drug delivery, tissue engineering, and stimuli‐responsive therapies, enabling targeted and controlled treatments. With roles in cancer therapy and diagnostics, their clinical translation requires addressing challenges in ...
Miguel Manzano, María Vallet‐Regí
wiley +1 more source
International Accounting: Proposed Changes to IAS 39 - Measurement Issues: Die Änderungsvorschlage des IASB [PDF]
This paper deals with the subsequent measurement of financial instruments under IAS/IFRS. After giving an overview of the general approaches to the subsequent measurement of financial instruments and some background on the development of IAS 39, this ...
Matthias Kropp
core
Advanced Materials Technologies, EarlyView.ABSTRACT Quantifying oral polymorphonuclear neutrophils (oPMNs) is a clinically validated approach for assessing periodontal inflammation. However, current methods, such as manual hemocytometry and flow cytometry, are time‐consuming (>3 h), require invasive sampling, and depend on staining and complex instrumentation, making them unsuitable for point ...
Mohsen Hassani +9 more
wiley +1 more source
The impact of the adoption of hedge accounting rules on enterprise risk management adoption practices by multinationals [PDF]
, 2015 We predict that adoption of Enterprise Risk Management (ERM) by multinational non-financial firms is inter-related with both firm hedge accounting policies and choices about whether to adopt US GAAP or IFRS('GAAP quality').
Abyankyar, P +3 more
core
Cross‐Scale Hierarchical Targeted Delivery System Based on Small‐Scale Magnetic Robots
Advanced Robotics Research, EarlyView.This article reviews a cross‐scale hierarchical targeted delivery system that integrates magnetic continuum robots and magnetic microrobots. By combining rapid long‐range navigation with precise microscale targeting, the system overcomes key limitations of single‐scale approaches.
Junjian Zhou +4 more
wiley +1 more source
Striking Features of the New Market Companies Adopting Hedge Accounting
Revista Sociedade, Contabilidade e Gestão, 2015 This research had as main objective to analyze the corporate and financial governance characteristics that discriminate against groups of companies that adopt hedge accounting in the new market for risk management.
Leandro Augusto Toigo +2 more
doaj