Results 111 to 120 of about 200,273 (307)
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
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What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective. [PDF]
, 2006 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
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Advanced Science, EarlyView.Lung cancer remains the leading cause of cancer‐related death. We investigated the role of the epigenetic regulator DMAP1 in NSCLC and found that its loss induces replication stress and DNA damage. This in turn activates type I IFN signaling via the cGAS–STING pathway and transcriptional ISG de‐repression, enhancing anti‐tumor immune responses ...
Kan Huang +10 more
wiley +1 more source
Spectroscopic Evidence of Edge‐Localized States in an Antiferromagnet Topological Insulator NdBi
Advanced Science, EarlyView.Using spin‐polarized scanning tunneling microscopy (STM) in conjunction with quasiparticle interference, we successfully identify distinct signatures of the ferromagnetic and antiferromagnetic terminations in NdBi, a rare‐earth monopnictide exhibiting non‐trivial topology and magnetism. We demonstrate that step edges on ferromagnetic surfaces host well‐
Avior Almoalem +8 more
wiley +1 more source
Advanced Science, EarlyView.Repeated disuse imprints a molecular memory in skeletal muscle, conferring transcriptional resilience in young adults but exaggerated susceptibility in aged muscle, driven by epigenetic regulation of aerobic metabolism, mitochondrial and NAD+ pathways.
Daniel C. Turner +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
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Superradiance and Broadband Emission Driving Fast Electron Dephasing in Open Quantum Systems
Advanced Science, EarlyView.We uncover the physical origin of ultrafast electron dephasing in solid‐state high‐harmonic generation by simulating the Lindblad equation for the dissipative Hubbard model. Coexistence of Dicke superradiance and broadband emission is revealed, whose destructive interference shortens the effective scattering time and provides a unified picture of ...
Gimin Bae, Youngjae Kim, Jae Dong Lee
wiley +1 more source
Green Analytical ChemistryThe use of bioplastics as food contact materials (FCMs) is rapidly expanding as a sustainable alternative to conventional plastics, with polylactic acid (PLA) being among the most widely used biopolymer. The complex nature of bioplastics makes extraction
Maurizio Piergiovanni +6 more
doaj +1 more source
Basic Principles of Hedge Accounting [PDF]
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
The quality of Neuer Markt quarterly reports : an empirical investigation [PDF]
, 2002 For the Neuer Markt year 2001 is not considered as one of its best, compared to its prior performance. Investors who once piled into the Neuer Markt have now become wary of the exchange, which was launched in 1997 as Europe’s leading growth market and ...
D’Arcy, Anne, Grabensberger, Sonja
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