Results 21 to 30 of about 10,417 (244)

ACCOUNTING FOR BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCE: DETERMINANTS OF COMPLIANCE WITH IAS 41 DISCLOSURES BY LISTED AGRICULTURAL FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2021
The study investigated the impact of some firm specific attributes on compliance with International Accounting Standard (IAS) 41 of all 5 listed agricultural firms in Nigeria from 2012 to 2019.
Muhammad Mustapha Bagudo   +1 more
doaj  

MARK4 enhances stress granule formation under oxidative stress and increases tau accumulation

open access: yesFEBS Open Bio, EarlyView.
MARK4 (red dots) localizes to stress granules (orange dots) and promotes their formation under oxidative stress by modulating TIA1 (blue dots). MARK4 and TIA1 synergistically increase tau (purple) accumulation, and the reduction of the TIA1 ortholog suppresses neurodegeneration in a fly model.
Sho Nakajima   +8 more
wiley   +1 more source

The Comprehensive Live Cell‐Based Cytotoxicity Assay for Monitoring Disease Activity and Guiding Rescue Therapy in Acute Attacks of NMOSD

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Neuromyelitis optica spectrum disorder (NMOSD) is a devastating neurological disease that lacks serological biomarkers that can accurately reflect disease activity. We established a live cell‐based assay (LCBA) using serum with endogenous complement to quantify the overall cytotoxicity, offering a novel functional tool for monitoring
Xiaona Xu   +10 more
wiley   +1 more source

Accounting Treatment of Biological Assets in Plantation Industry on Wetlands (Case Study in Plantation Company Entities in South Kalimantan)

open access: yesJournal of Wetlands Environmental Management, 2018
The purpose of this study is to determine the Accounting treatment of biological assets based on IAS 41 Agriculture. DSAK-IAI in the process of convergence of PSAK with IFRS states that one of the standards that is still being project remaining work ...
Chairina Chairina, Sarwani Sarwani
doaj   +1 more source

Anticoagulation Treatment Response Among Phenotypic ESUS Clusters: Evidence From CASPR

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To evaluate treatment effect heterogeneity across phenotypic clusters of patients with cryptogenic embolic stroke using causal inference methods. Methods From a retrospective, multicenter cohort of patients with cryptogenic embolic stroke, we estimated the treatment effect of anticoagulation versus antiplatelet therapy in patients ...
Elena Badillo Goicoechea   +53 more
wiley   +1 more source

Evaluation of applicability of IAS 41 - Agriculture to the valuation of growing forest stands and their accounting treatment in the Czech Republic

open access: yesJournal of Forest Science, 2016
The paper aims to evaluate the applicability of International Accounting Standard (IAS) 41 to the valuation of a growing stock of stands and entering its value in the corporate accounting system in the Czech Republic.
M. Stárová   +4 more
doaj   +1 more source

Anorectal Dysfunction in Systemic Sclerosis: Clinical Phenotypes and Functional Patterns

open access: yesArthritis Care &Research, EarlyView.
Objective The aim of this study was to characterize specific physiologic defects in anorectal dysfunction in systemic sclerosis (SSc) using anorectal manometry (ARM), evaluate associations with gastrointestinal (GI) and extraintestinal clinical phenotypes, and explore potential serologic markers for risk stratification.
Timothy Kaniecki   +6 more
wiley   +1 more source

Frailty Predicts Incident Osteoporotic Fractures in Veterans with Rheumatoid Arthritis

open access: yesArthritis Care &Research, EarlyView.
Objective Rheumatoid arthritis (RA) is associated with an increased risk of frailty and osteoporosis, but the relationship between frailty and incident osteoporotic fractures in RA is underexplored. Methods Data were from the Veterans Affairs (VA) Rheumatoid Arthritis Registry. Frailty was measured using the VA Frailty Index (VAFI).
Katherine D. Wysham   +14 more
wiley   +1 more source

The market reactions for deferred compliance of IAS 41: an analysis of the agriculture sector in Indonesia

open access: yesJournal of Accounting and Investment
Research aims: This study aims to investigate the market reaction of post-IAS 41 implementation in Indonesia. IAS 41 Agriculture requires companies to measure biological assets at fair value, which will increase asset values and profit in the first year ...
Ersa Tri Wahyuni   +2 more
doaj   +1 more source

INCREMENTAL VALUE RELEVANCE OF IAS 41 IMPLEMENTATION AMONG OF LISTED AGRICULTURAL FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2021
There has been a concern over absence of empirical works on value relevance of adoption of international accounting standard on agriculture. This paper examines the incremental value relevance of IAS 41 adoption on the value relevance of accounting ...
Muhammad Yusuf Shuaibu   +2 more
doaj  

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