Results 51 to 60 of about 37,288 (269)

Leveraging Artificial Intelligence and Large Language Models for Cancer Immunotherapy

open access: yesAdvanced Science, EarlyView.
Cancer immunotherapy faces challenges in predicting treatment responses and understanding resistance mechanisms. Artificial intelligence (AI) and machine learning (ML) offer powerful solutions for cancer immunotherapy in patient stratification, biomarker discovery, treatment strategy optimization, and foundation model development.
Xinchao Wu   +4 more
wiley   +1 more source

Mapping the “Supply–Demand–Flow” of Ecosystem Services for Ecosystem Management in China

open access: yesAdvanced Science, EarlyView.
This study develops a “supply–demand–flow” framework clarifies how ecosystem services move between regions by distinguishing potential and actual supply and demand. Using integrated biophysical–socioeconomic modeling, nine services in China were mapped.
Yikun Zhang   +3 more
wiley   +1 more source

The International harmonisation process of Accounting Standards

open access: yes, 2003
Background: Growth in international trade and capital flows has triggered a rising economic integration. Because of these developments there has been an international homogenising effect upon many customs, practices and institutions. In business life it led among other things to a desire to harmonise Accounting Standards among countries.
Fritz, Susanne, Lämmle, Christina
openaire   +1 more source

IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review [PDF]

open access: yes
As of 1st January 2005 all European listed companies had to adopt IAS/IFRS in order to prepare their consolidated financial statements. Five years later, the paper analyses the advancements in the accounting harmonisation process within European ...
Gabriele Guggiola
core  

Optimal Grazing Exclusion Duration to Enhance Soil Carbon Sequestration in Degraded Grasslands

open access: yesAdvanced Science, EarlyView.
Across China, grazing exclusion reaches the national mean soil organic carbon recovery benchmark sooner in high‐MAP regions (> 500 mm), but recovery is much slower where MAP < 300 mm. Scaling this strategy to 70% of China's degraded grasslands would sequester about 1.52 Pg of soil carbon over 10 years—roughly 17% of annual global fossil‐fuel emissions.
Bin Zhang   +9 more
wiley   +1 more source

EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]

open access: yes
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H.   +3 more
core  

One or Two Statement Approach for the Income Statement of Czech Companies? [PDF]

open access: yes, 2012
Purpose of the article: The article examines the IAS 1 revised that allows the company to choose between a reclassification of items by nature or by function (destination), it also provides two alternative presentations of the income statement: a single ...
Amelio, Stefano, Gazzola, Patrizia
core  

Mechanically Adaptive Polyimide Interfaces for Stable High‐Voltage NCM–Sulfide All‐Solid‐State Batteries

open access: yesAdvanced Science, EarlyView.
A mechanically adaptive polyimide interface dynamically stabilizes single‐crystal cathodes in sulfide all‐solid‐state batteries. By integrating robust chemical coordination with viscoelastic compliance, this smart coating suppresses parasitic reactions and accommodates cyclic volume expansion.
Jiatao Wu   +8 more
wiley   +1 more source

Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39 [PDF]

open access: yes
This paper analyses accounting for financial instruments of STOXX 50 companies and compare them to the requirements of IAS 32 and IAS 39, before IFRS are mandatory in the European Union.
Lúcia Lima Rodrigues   +1 more
core  

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes   +2 more
wiley   +1 more source

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