Results 71 to 80 of about 9,708 (244)

IAS 41 : ur ett analytikerperspektiv

open access: yes, 2005
Från och med den 1 januari 2005 upprättar de svenska börsnoterade skogsbolagen sin koncernredovisning i enlighet med den internationella redovisningsstandarden IAS 41. Standarden innebär att skogstillgångarna ska värderas till verkligt värde, det vill säga till tillgångarnas marknadsvärde.
Söderberg, Katrine, Åberg, Anna
openaire   +1 more source

DRIVE‐SAFE: Data‐Driven Robustness and Informed Validation for Evolving Specifications via Formal Evaluation

open access: yesAdvanced Robotics Research, EarlyView.
DRIVE‐SAFE evaluates learning‐based, black‐box autonomous driving policies against evolving temporal safety requirements using Signal Temporal Logic robustness metrics. It aggregates distributional robustness measures with domain‐informed weights to guide iterative retraining.
Kristy Sakano   +3 more
wiley   +1 more source

Impact of Amendments to IAS 16 and IAS 41 on the Economic-Financial Position of Brazilian Sugar-Energy Companies

open access: yesContabilidade, Gestão e Governança, 2021
Objective: To identify the impact of the amendments to IAS 16 and IAS 41 on the economic and financial position of Brazilian sugar-energy companies, in the transition period from 2015 to 2017.Method: In a sample of 64 companies, the inverse of the Gray Comparability index was used to measure the impact and the paired Wilcoxon test to identify the ...
Souza, Marcos Paulo Rodrigues de   +1 more
openaire   +1 more source

Hijacking the Host Clock: A Nematode Effector Antagonizes Soybean Circadian Defense and Translation Control

open access: yesAdvanced Science, EarlyView.
Soybean employs its circadian clock, governed by GmCCA1, to rhythmically defend against soybean cyst nematodes. The pathogen retaliates by secreting the effector Hg4E02, which hijacks the clock to suppress defense and co‐opt the host's translation machinery for nutrient acquisition.
Xingwei Wang   +21 more
wiley   +1 more source

Oppdrettsbransjens praksis av IAS 41

open access: yes, 2017
I denne oppgaven har vi sett på hvordan oppdrettsbransjen anvender IAS 41 i sin verdivurdering av biologiske eiendeler. Regnskapsrapportering etter IFRS krever vurdering til virkelig verdi. IFRS 13 sier hvordan virkelig verdi skal vurderes.
Hunsbedt, Christine Marie Lie   +3 more
openaire   +1 more source

The Development and Pilot Clinical Study of CD147 Targeted Antagonistic Peptide Probe for Tumor Imaging

open access: yesAdvanced Science, EarlyView.
This study establishes [68Ga]Ga‐DOTA‐AP9 as a first‐in‐human CD147‐targeted PET tracer with favorable safety and specific tumor uptake. Tracer accumulation correlates with CD147 expression in patients, enabling noninvasive quantification of CD147‐positive malignancies.
Xiaokun Ma   +10 more
wiley   +1 more source

Achieving High‐Density and Stress‐Resilient Maize Breeding Via Germplasm Innovation

open access: yesAdvanced Science, EarlyView.
Global population growth and climate change have exacerbated the global food crisis. This perspective presents a conceptual framework focusing on enhancing population advantages. Several novel breeding objectives are proposed to improve density tolerance and stress resistance for yield improvement.
Xinlong Li   +9 more
wiley   +1 more source

A Strong Lewis Acidic Diethylsilylium Catalyst for Direct Sulfonamidation of Challenging Ketones

open access: yesAdvanced Science, EarlyView.
Low‐substitution‐order silylium ions (R2HSi+) exhibit exceptional Lewis acidic activity. We report diethylsilylium‐catalyzed reductive sulfonamidation of functionalized ketones to access β‐amino esters. The in situ generated ion pair shows enhanced reactivity, with diethylsilane serving as both reductant and precatalyst. The developed protocol proceeds
Woo Hee Kim   +5 more
wiley   +1 more source

Photoelectric‐Coupled Ferroelectric Heterojunctions for Ultrahigh NO2 Sensing With Polarization‐Memory‐Assisted Interfacial Modulation

open access: yesAdvanced Science, EarlyView.
This study demonstrates a Bi2WO6/SrBi2Ta2O9 heterojunction where light‐driven ferroelectric polarization reversal couples with persistent photoconductivity, enabling exclusive NO2 selective room‐temperature sensing. The device achieves a two‐order‐of‐magnitude sensitivity enhancement over an unpolarized device, a sub‐ppb detection limit, and robust ...
Liping Tan   +11 more
wiley   +1 more source

TMS 41 ÇERÇEVESİNDE BÜYÜKBAŞ CANLI VARLIKLARIN MUHASEBELEŞTİRİLMESİ

open access: yesAfyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2016
p.p1 {margin: 0.0px 0.0px 0.0px 0.0px; font: 12.0px Helvetica; min-height: 14.0px} p.p2 {margin: 0.0px 0.0px 0.0px 0.0px; font: 9.0px Helvetica} span.s1 {font: 12.0px Helvetica}  En önemli ekonomik faaliyetlerden birisi olan tarımsal faaliyetler
Nurcan Süklüm, Habib Akdoğan
doaj  

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