Results 51 to 60 of about 79,699 (284)

Considerations on Hedge Accounting of Bank Loans [PDF]

open access: yesOvidius University Annals: Economic Sciences Series, 2018
The credit brokerage market in Romania exceeds 1.5 billion lei, or 5-6% of the total retail loans granted by banks. However, if we withdraw from this total the loans granted through the First Home Program, the share of loans granted by brokers rises to 9-
Nicolae Traian Cristin
doaj  

Liquidity Risk, Return Predictability, and Hedge Funds' Performance: An Empirical Study [PDF]

open access: yes, 2017
This article analyzes the effect of liquidity risk on the performance of equity hedge fund portfolios. Similarly to Avramov, Kosowski, Naik, and Teo (2007), (2011), we observe that, before accounting for the effect of liquidity risk, hedge fund ...
Brandon, Rajna Gibson, Wang, Songtao
core  

Synthetic Nanobiology Actuated Lipometabolic Cell Factory for Autologous Tumor Immunotherapy

open access: yesAdvanced Functional Materials, EarlyView.
FA plays a crucial role in the interaction between tumor cells and the tumor microenvironment, especially for the immune response. A biocatalytic immunoenhancement strategy is developed to boost antitumor immunity by FA metabolic orientation to ceramide. Through the design of this delicate catalytic immunoenhancement strategy, the synthetic nanobiology
Shoujie Zhao   +8 more
wiley   +1 more source

Novel Functional Materials via 3D Printing by Vat Photopolymerization

open access: yesAdvanced Functional Materials, EarlyView.
This Perspective systematically analyzes strategies for incorporating functionalities into 3D‐printed materials via Vat Photopolymerization (VP). It explores the spectrum of achievable functionalities in recently reported novel materials—such as conductive, energy‐storing, biodegradable, stimuli‐responsive, self‐healing, shape‐memory, biomaterials, and
Sergey S. Nechausov   +3 more
wiley   +1 more source

The Teaching of Book-Keeping in the Hedge Schools of Ireland [PDF]

open access: yesEstudios Irlandeses, 2010
Relative to other developed countries, very little has been published on the history of Irish accounting education.  The objective of this paper is to partly remedy this deficiency by investigating, using a combination of primary and secondary sources ...
Peter Clarke
doaj  

From Clinic to Computation: Multiscale Bioengineering Strategies for Durable Biological Aortic Valve Replacements

open access: yesAdvanced Functional Materials, EarlyView.
Bioprosthetic aortic valves have revolutionized the treatment of aortic stenosis, but their durability is limited by structural valve deterioration (SVD). This review focuses on the pericardial tissue at the heart of these valves, examining how its mechanical properties and calcification drive fatigue and failure.
Gabriele Greco   +7 more
wiley   +1 more source

Strategies for Loading and Releasing Peptide Therapeutics in Biodegradable Carriers

open access: yesAdvanced Functional Materials, EarlyView.
A biodegradable carrier‐based peptide delivery system is a powerful treatment platform for diverse diseases, owing to its superior therapeutic efficacy and low toxicity. This review examines the conventional peptide‐loaded carrier fabrication process and its current limitations.
Wookyoung Jang, Ki Wan Bong
wiley   +1 more source

DERIVATIVE USE BY ROMANIAN BANKS AFTER THE EU ADHESION: A FINANCIAL REPORTING PERSPECTIVE [PDF]

open access: yesCES Working Papers, 2014
Romanian banks use derivatives to hedge against or speculate on the movement of economic variables such as foreign exchange rate or interest rate. To report these contracts, they apply the IFRS in both consolidated accounts (from 2007 onwards) and ...
Maria Carmen Huian, Ciprian Apostol
doaj  

Basic Principles of Hedge Accounting [PDF]

open access: yes
The development of the capital markets increases the key role of the financial manager both in using the new techniques for administrating the risks and in assessing hedge effectiveness.
Bunea-Bontaş, Cristina Aurora
core   +1 more source

Accounting for financial instruments in the banking industry : [Version Juli 2002] [PDF]

open access: yes, 2002
Recent changes in accounting regulation for financial instruments (SFAS 133, IAS 39) have been heavily criticized by representatives from the banking industry.
Gebhardt, Günther   +2 more
core  

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