Results 81 to 90 of about 1,628 (255)

RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2014
The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their
SABIN ARMĂŞELU
doaj  

Multi‐method analysis for the three‐dimensional reconstruction of muscle fascicles from DiceCT datasets

open access: yesThe Anatomical Record, EarlyView.
Abstract Muscle architecture is a major determinant of muscle performance and, in mammalian lineages, has been correlated with both feeding ecology and locomotor behaviors. Over the past decade, contrast‐enhanced micro‐CT (DiceCT) has emerged as an alternative to traditional dissection‐based measurement.
Aleksandra Ratkiewicz   +5 more
wiley   +1 more source

Comparative Meta‐Analysis of Antimicrobial Peptides in Aquatic and Terrestrial Livestock Species

open access: yesAnimal Research and One Health, EarlyView.
A global meta‐analysis of 58 studies (926 effect sizes and 29 species across five taxa) revealed that dietary antimicrobial peptides generally improve growth performance, blood metabolites, and immune responses. The greatest benefits were observed in omnivorous livestock, such as pigs and chickens. Dose‐duration effects were evident. An optimal outcome
Lily Liu   +4 more
wiley   +1 more source

Remote Roca: Integrating Data From Archaeological Survey, Remote Sensing and Geophysics in the Hinterland at the Long‐Lasting Mediterranean Site of Rocavecchia (Apulia, Italy)

open access: yesArchaeological Prospection, EarlyView.
ABSTRACT This study presents a multi‐method non‐invasive investigation of an approximately 4‐ha area associated with the long‐occupied coastal settlement of Rocavecchia (Apulia, southern Italy), situated between the prehistoric fortified peninsula and the Hellenistic‐Messapian walls.
Giuseppe Guarino   +3 more
wiley   +1 more source

The Volatility–Variability Hypotheses Testing and Hedging Effectiveness of Precious Metals for the Indonesian and Malaysian Capital Markets

open access: yesGadjah Mada International Journal of Business, 2017
This study evaluates the use of futures contracts for precious metals to hedge against stock market risks and their hedging effectiveness on the Indonesian Stock Exchange (IDX) and the Kuala Lumpur Stock Exchange (KLSE).
Robiyanto Robiyanto   +2 more
doaj   +1 more source

When AI outputs become documents: Documentation activity in human–AI dialogue

open access: yesJournal of the Association for Information Science and Technology, EarlyView.
Abstract Large language models (LLMs) generate texts that increasingly circulate as documents in knowledge infrastructures, yet their documentary status remains theoretically underdetermined. Unlike traditional documents, LLM outputs lack identifiable authorship, stable provenance, or testimonial grounding.
Sascha Donner
wiley   +1 more source

Hedge Ratio and Hedging Effectiveness in Indian Currency Futures Markets

open access: yesFinance: Theory and Practice
The purpose of the study is to assess the efficacy of diverse hedge ratios computed using three econometric models: OLS, VECM, and BEKK-GARCH model. This investigation centres on minimizing variance for the USD/INR currency pair within the Indian currency market, specifically during two distinct periods: the pre-COVID era and the COVID-19 era.
N. Agrawal, P. Srinivasan
openaire   +2 more sources

Informational and Normative Influence on Conformity in Autism

open access: yesAutism Research, EarlyView.
ABSTRACT This preregistered study examined whether adults with autism spectrum disorder (ASD) show reduced social conformity and whether any such reduction depends on the type of social influence. Social conformity—the tendency to adjust one's judgments to align with those of others—is typically driven by normative (acceptance‐seeking) and ...
Akiko Kobayashi   +4 more
wiley   +1 more source

Oil and non-energy commodity markets: An empirical analysis of volatility spillovers and hedging effectiveness

open access: yesCogent Economics & Finance, 2017
Although a large number of empirical papers have examined the price spillover in global oil and non-energy commodity markets, very little is known about the volatility transmission between these two markets.
Anupam Dutta, Md Hasib Noor
doaj   +1 more source

Young children's right to be heard on the quality of their education: Addressing potential misunderstandings in the context of early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract In early childhood education many researchers and professionals across the world have embraced the United Nations Convention on the Rights of the Child's requirement to include young children in decision‐making. In the context of ongoing discussion about young children's capacity to share their views and opinions about matters affecting them ...
Laura Lundy   +3 more
wiley   +1 more source

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