Results 131 to 140 of about 926,017 (305)

Hedge funds in emerging markets. [PDF]

open access: yes
The paper outlines hedge fund activities in Asia and Hong Kong based on data from the Securities and Futures Commission in Hong Kong and private research fi rms specialised in hedge funds.
Ryback, W A.
core  

SemanticST: A Scalable Multi‐Contextual Graph Learning Framework for Uncovering Spatial Niches and Robust Multi‐Sample Integration in Spatial Transcriptomics

open access: yesAdvanced Science, EarlyView.
Technical limitations often let dominant signals overshadow rare cell types and fine‐grained heterogeneity in spatial transcriptomics. SemanticST, a graph neural network using multi‐semantic graph fusion and a novel min‐cut loss, recovers these subtle patterns.
Roxana Zahedi   +7 more
wiley   +1 more source

circZNF148 Drives Glucose Metabolism Reprogramming to Enhance Metastasis and Immune Evasion via HK1 Stabilization in Triple‐Negative Breast Cancer

open access: yesAdvanced Science, EarlyView.
CircZNF148 stabilizes HK1 through deubiquitinase recruitment, thereby enhancing glycolysis and lactate production. Elevated lactate promotes PD‑L1 lactylation and membrane accumulation while suppressing CD8+ T‐cell cytotoxicity, collectively facilitating immune evasion and malignant progression in TNBC.
Yuhan Jin   +17 more
wiley   +1 more source

NONPARAMETRIC KERNEL ESTIMATION OF MULTIPLE HEDGE RATIOS [PDF]

open access: yes
It is possible for the traditional hedge ratio estimation to produce erroneous guidance to risk managers because of the restrictive assumptions. This study adopts nonparametric locally polynomial kernel estimation to exclude the assumptions. Results from
Kim, MinKyoung, Leuthold, Raymond M.
core  

Multi‐Omics Integration Identifies a CDH3‐Associated Malignant Epithelial State and Immunosuppressive Niche to Predict Prognosis in Thymic Epithelial Tumors

open access: yesAdvanced Science, EarlyView.
Single‐cell, spatial, molecular, and pathology analyses identify a CDH3‐associated malignant epithelial state in thymic epithelial tumors. This state links stem‐like and EMT programs to M2 macrophage–rich immunosuppressive niches, genomic instability, poor survival, and drug vulnerability.
Yuntao Feng   +13 more
wiley   +1 more source

The interface between financial accounting and tax accounting: A summary of current research [PDF]

open access: yes, 2005
Generally Accepted Accounting Principles (GAAP) and the more recent International Financial Reporting Standards (IFRS) form the basis of the accounting transactions and reports used in taxation accounting.
James, Simon, Alley, Clinton
core  

The Impact of Hedge Accounting on a Firm Market Value

open access: yesEuropean Financial and Accounting Journal
In 2018, the International Accounting Standards Board (IASB) introduced International Financial Reporting Standard 9 (IFRS 9), which sets out principles for hedge accounting and replaces International Accounting Standard 39 (IAS 39). IFRS 9 aims to provide better information about companies' risk management policies by simplifying reporting ...
openaire   +2 more sources

Operações de Hedge no Agronegócio - Uma Análise Baseada no Hedging Accounting'

open access: yesContabilidade, Gestão e Governança, 2009
O mercado de derivativos vem ganhando importância no contexto econômico mundial, demandando procedimentos contábeis que evidenciem corretamente os riscos e os benefícios envolvidos em tais operações. Desta maneira, este artigo mostra e discute aspectos da contabilização de operações de hedge, utilizando como base para análise, dois instrumentos ...
De Zen, Maria Jose de Camargo Machado   +2 more
openaire   +1 more source

Convergence of Plasmid‐Mediated tmexCD‐toprJ With Critical Resistance Genes Fuels Spread of Multidrug Resistant Bacteria

open access: yesAdvanced Science, EarlyView.
Global dissemination of tmexCD‐toprJ across bacterial hosts and ecological niches is accompanied by its convergence with blaKPC, blaNDM, and mcr on mobile plasmids. Recombination and acquisition of resistance modules generate distinct multidrug resistant plasmid architectures, facilitating the emergence and spread of high‐risk bacterial populations ...
Kaiwen Song   +9 more
wiley   +1 more source

The Statistical Properties of Hedge Fund Index Returns [PDF]

open access: yes
he monthly return distributions of many hedge fund indices exhibit highly unusual skewness and kurtosis properties as well as first-order serial correlation. This has important consequences for investors.
Chris Brooks, Harry. M Kat
core  

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