Results 111 to 120 of about 1,861 (249)

The New Regulation of the Minister of Finance on Financial Instruments - an Overview of Selected Changes

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
The review article is dedicated to the issues of financial instruments in the context of the new regulation of the Minister of Finance on the recognition and valuation methods, as well as the disclosure and presentation of financial instruments.
Anna Biśta
doaj   +1 more source

Hedge accounting under IFRS

open access: yes, 2017
This bachelor thesis concerns hedge accounting under International Financial Reporting Standards. For a better understanding of the issues of the given topic, the more complex numeric and accounting procedures are accompanied by practical examples.
Lunga, Jakub
core  

Corporate risk management and hedge accounting [PDF]

open access: yes, 2013
Motivated by the debate about the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS), this study investigates the effect of hedge accounting under IFRS on corporate risk management.
Shackleton, M. B.   +2 more
core  

Smart Nanotechnologies for Multimodal Neuromodulation and Brain Interfacing

open access: yesAdvanced Science, EarlyView.
Recent advances in smart nanotechnologies are expanding the toolbox for brain interfacing, from wireless neuromodulation and high‐resolution sensing to targeted delivery within the central nervous system. By combining responsive nanomaterials with bioinspired design, these platforms enable multimodal interactions with neurons and glia, while also ...
Tommaso Curiale   +6 more
wiley   +1 more source

A Hydrogen‐Releasing Nanozyme Engineers a Mitochondrial ROS Amplifier for Self‐Sustaining Catalytic Immunotherapy

open access: yesAdvanced Science, EarlyView.
We developed a RhPd‐H nanozyme that integrates enhanced POD‐mimetic catalytic activity with thermally triggered H2 release. H2 shields and reprograms mitochondria to continuously leak endogenous ·O2−. This dual‐path ROS spatially and temporally disrupts redox homeostasis, inducing persistent oxidative stress for tumor suppression and antitumor immunity,
Mingfan Shi   +12 more
wiley   +1 more source

Hedge Accounting under IFRS 9 vs. Czech Accounting Standards

open access: yes, 2020
Cílem této diplomové práce je popsat možnosti řízení rizik pomocí využití zajišťovacího účetnictví z pohledu Mezinárodních a Českých účetních standardů.
Kabelka, Filip
core  

Rational Design of Broad‐Spectrum Anti‐Enteroviral Molecular Glues Targeting Enteroviral RNAi Suppressors

open access: yesAdvanced Science, EarlyView.
By leveraging this homodimerization mechanism, molecular glues were rationally designed to induce dysfunctional 3A dimerization, thereby restoring antiviral RNAi. The optimal molecular glue, VTP‐32, demonstrated potent and pan‐enterovirus (groups A, B, D) antiviral effects.
Yuan Fang   +13 more
wiley   +1 more source

Shock transmission from global financial stress, bitcoin sentiment indices, U.S. and euro financial market uncertainty toward the GCC stock volatility

open access: yesCogent Business & Management
Most prior studies explain cross-country volatility interconnectedness without accounting for exogenous global uncertainty factors that influence equity returns. This study is the first to explore how major global uncertainty indicators such as U.S.
Abdullah A. Aljughaiman   +3 more
doaj   +1 more source

Accounting for Derivative Instruments and Hedging Activities

open access: yesJournal of Financial Risk Management, 2014
The goal of this research was to investigate the reasons behind the plethora of amendments of the FASB Accounting Pronouncements for Financial Instruments from 2002 to 2008. Entities have communicated their apprehensions that the existent disclosure requirements in SFAS No.
openaire   +2 more sources

Decoding the Mechanism of Action of a Parasite TGFβ Antagonist Inspires the Creation of Cell‐Type‐Specific TGFβ Modulators

open access: yesAdvanced Science, EarlyView.
The mammalian TGFβ interacts with ubiquitously expressed TGFBR1 and TGFBR2, and current TGFβ‐targeting agents are non‐cell‐selective. The cooperative interaction of the modular parasite TGFβ antagonist with multiple host (co‐)receptors empowers the design of TGM chimeras and bispecific antibodies that activate or inhibit TGFβ signaling in a cell ...
Maarten van Dinther   +13 more
wiley   +1 more source

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