What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation.
Eberhartinger, Eva, Klostermann, Margret
core
It has been demonstrated that, in the bone extracellular matrix (ECM), integrins and growth factor receptors (GFRs) engage in synergistic signaling to guide bone healing and regeneration. This review provides a comprehensive overview of current strategies using ECM‐derived peptides to recreate the cellular microenvironment and harness synergistic ...
Lluís Oliver‐Cervelló +2 more
wiley +1 more source
Schwannom; 10 yıllık tek merkez deneyimi
Amaç: Schwannomlar, Schwann hücrelerinden köken alan benign periferik sinir kılıfı tümörleridir.Sıklıkla asemptomatik, yavaş büyüyen, gerçek kapsülle çevrili, kesit yüzü pembe, beyaz-sarı renkli, genellikle küçük tümörlerdir.
Meryem İlkay Eren Karanis
doaj
Inconsistent measurement and disclosure of non-contingent financial derivatives under IFRS: A behavioral perspective [PDF]
The accounting principle of decomposing hybrid financial instruments into their derivative and non-derivative components is widely accepted as it results in a consistent treatment of hybrid instruments and economically equivalent combinations of ...
Bischof, Jannis, Ebert, Michael
core
Invasive alien species : a threat to sustainable livelihoods in the Pacific? : an assessment of the effects of Wasmannia auropunctata (little fire ant) and Achatina fulica (giant African snail) on rural livelihoods in the Solomon Islands : a dissertation presented in fulfilment of the requirements for the degree of Doctor of Philosophy in Development Studies, Massey University, Manawatū, New Zealand [PDF]
Invasive alien species (IAS) are a global phenomenon and are recognised as a driver of environmental change which can affect the well-being of people in a multitude of ways.
Stronge, Dean
core
This study demonstrates meningeal lymphatic impairment associated with lung adenocarcinoma brain metastasis progression in both human patients and mouse models, establishes clinically applicable non‐invasive imaging biomarkers for quantitative analyzing mLV structure and function, and reveals mLVs as robust prognostic indicators and promising potential
Yuan Zhang +15 more
wiley +1 more source
A multifunctional injectable microsphere system is fabricated via UV‐assisted microfluidic cross‐linking, integrating nanozyme‐based ROS scavenging, sustained dexamethasone release, and stem cell delivery. Upon IA injection, the microspheres adapt to joint stress, suppress inflammation, and promote cartilage regeneration, offering a minimally invasive ...
Xiaochen Feng +10 more
wiley +1 more source
Machine learning models predict in real time the onset of harmful microbubble collapse during microbubble‐enhanced focused ultrasound (MB‐FUS) and enable dynamic adjustment of sonication to prevent cavitation‐induced damage. This predictive control expands the safe operating window for bloodbrain barrier opening, enhancing nanoparticle delivery and ...
Hohyun Lee +17 more
wiley +1 more source
This study identifies a conserved CsdA‐LaeB hub in Aspergillus fumigatus that regulates secondary metabolite fumiquinazoline C (FqC). Disrupting this hub enhances FqC production and virulence, shedding new light on the post‐transcriptional regulatory logic linking secondary metabolism to pathogenicity and offering alternative strategies for diagnostic ...
Zili Song +14 more
wiley +1 more source
Évaluation empirique des impacts des évènements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées. [PDF]
Cet article étudie l'impact de 15 évènements reliés à l'IAS 39 sur les cours boursiers des banques Françaises. Les résultats prouvent que les évènements qui annoncent une augmentation (diminution) de la probabilité de l'adoption de la norme donnent de ...
Ben Hamida, Nessrine
core

