Results 91 to 100 of about 12,190 (300)

دور تطبيق معايير IFRS فى تقدير الخسائر الإئتمانية المتوقعة لتغيرات سعر الصرف "دراسة ميدانية بالبيئة الكويتية" [PDF]

open access: yesالمجلة العلمية للدراسات والبحوث المالية والإدارية
الجزء الأول الإطار العام للبحث أولاً: المقدمة: يعد الإلتزام بالمعايير المحاسبية الدولية في الوقت الحالي أمر فى غاية الأهمية، حيث تزايدت المعاملات التي تتم من خلال العملات الأجنبية، وأيضا تذايد ظهور ما يسمى بالقوائم المالية الموحدة والشركات التي تتمتع ...
مبارك جابر زايد عبيد   +2 more
doaj   +1 more source

Tracking Spatiotemporal Extracellular Matrix Evolution and Tissue Fusion in 3D Microtissues via Click Chemistry‐Based Metabolic Labelling

open access: yesAdvanced Healthcare Materials, EarlyView.
Metabolic labeling of nascent proteins in 3D microtissue spheroids provides a powerful analytical approach for large‐scale tissue engineering. Incorporation of non‐canonical amino acids with fluorescent tagging enables spatiotemporal investigation of extracellular matrix deposition and its evolution during multicellular tissue development and fusion ...
Theresa Koenig   +3 more
wiley   +1 more source

Viral Infection‐Inspired Autonomous Detection of Fusion‐Competent Viruses for Screening and Environmental Surveillance

open access: yesAdvanced Materials, EarlyView.
Inspired by viral entry mechanisms, the FUSION assay enables autonomous detection of respiratory viruses via membrane fusion–triggered CRISPR‐Cas13a activation. VEACON selectively fuses with fusion‐competent viruses, triggering fluorescence within confined vesicles.
Jae Chul Park   +15 more
wiley   +1 more source

IAS 32 e IAS 39. L'impatto del fair value sui bilanci bancari

open access: yes, 2004
Alla vigilia della chiusura dell’esercizio 2005, data di entrata in vigore dei principi contabili internazionali, l’attenzione della dottrina, del mondo professionale e degli organismi contabili nazionali ed internazionali, deputati alla redazione dei ...
CATUOGNO, SIMONA
core  

Dexime: A Selectively Enzyme‐Degradable Hydrogel for Protein Therapeutic Release

open access: yesAdvanced Materials, EarlyView.
A dextrin‐oxime hydrogel (dexime) is produced using ketone or aldehyde modified dextrin and tetra‐oxyamine modified poly(ethylene glycol). The rheological and mechanical properties of dexime are tunable. Dexime is injectable, cytocompatible, hydrolytically stable, and selectively degradable by α‐amylase.
Quinton E. A. Sirianni   +5 more
wiley   +1 more source

The Effects of Financial Derivatives on Earnings Management and Market Mispricing

open access: yesGadjah 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

IAS 39: Verbesserte Messung der Hedge-Effektivität [PDF]

open access: yes, 2012
"In der Diskussion um die IAS 39 haben Hailer und Rump erläutert, dass der für das Hedge Accounting auf Basis der Dollar Offset Ratio angegebene Effektivitätsbeurteilungstest immer dann ungeeignet ist, wenn die Marktwertänderung sowohl im Grund- als auch
Gürtler, Marc
core  

Leaf‐Inspired Eutectic Skin With Extreme Fatigue Resistance and Robust Wet Adhesion for Amphibious Epidermal Electronics

open access: yesAdvanced Materials, EarlyView.
Inspired by Acorus calamus leaves, a heterogeneous eutectic skin integrates an aligned fibrous network within a hydrophobic eutectogel matrix. This hierarchical architecture triggers strain‐induced crystallization to achieve exceptional mechanical toughness and durable wet adhesion.
Jiayu Hou   +16 more
wiley   +1 more source

Tailoring Phonon‐Driven Responses in α‐MoO3 through Isotopic Enrichment

open access: yesAdvanced Materials, EarlyView.
ABSTRACT The implementation of polaritonic materials into nanoscale devices requires selective tuning of parameters to realize desired spectral or thermal responses. One robust material, α‐MoO3, an orthorhombic crystal boasting three distinct phonon dispersions, provides three polaritonic dispersions of hyperbolic phonon polaritons (HPhPs) across the ...
Thiago S. Arnaud   +31 more
wiley   +1 more source

Water management impacts on the accumulation of potentially toxic elements in rice grain: A meta-analysis

open access: yesAgricultural Water Management
Rice is the primary staple for over half of the world’s population and can be a source of potentially toxic elements (PTE), including heavy metals and metalloids. Non-continuous flooding practices (NCFP) reduce methane emissions and water use.
Nawal Taaime   +9 more
doaj   +1 more source

Home - About - Disclaimer - Privacy