Results 41 to 50 of about 18,961 (290)
The effects of listing status on a firm’s lease accounting: Evidence from South Korea
Gadjah Mada International Journal of Business, 2017 This study examines how the listing status affects a firm’s choice of lease accounting, using 7,023 firm-year observations that record either an operating or a capital lease from 2001 to 2013 in Korea.
Younghee Park, Kyunga Na
doaj +1 more source
International lease accounting reform and economic consequences: the views of UK users and preparers [PDF]
, 2006 In response to perceived difficulties with extant lease-accounting standards in operation worldwide, the G4+1 issued a discussion paper which proposes that all leases should be recognized on the balance sheet [ASB (1999).
Goodacre, Alan +6 more
core +1 more source
Reporting Lease Contracts According to IFRS 16: Case of Romanian Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2020 In 2016, a new accounting standard on leases was issued and it is effective since 2019. According to IFRS 16 “Leases”, the classification of lease contracts as finance or operating leases is eliminated; significant changes could emerge for the lessee ...
Irina-Doina Pășcan, Andreea Chindriș
doaj
Perlindungan Konsumen Jasa Parkir Pusat Perbelanjaan
Progresif, 2023 The implementation of parking at Samarinda City Mall is carried out using the parking model and parking space leases, with variations in standard clauses.
Yatini Yatini +2 more
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Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Establishing a comprehensive apheresis medicine program in a resource‐constrained setting presents significant structural, financial, and logistical challenges. Despite the growing clinical importance of apheresis services globally, published experience from sub‐Saharan Africa remains sparse.
Folasade Adelekan‐Popoola +4 more
wiley +1 more source
Avian Conservation and Ecology, 2022 The United States is pursuing a diversified energy portfolio that includes offshore wind with a focus on the Atlantic Outer Continental Shelf (OCS). The Western Atlantic Flyway (WAF) supports one of the largest near-shore movement corridors of birds in ...
Bryan D. Watts +3 more
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Frontiers in Earth Science, 2021 A number of oil- and gas-producing leases have been operating in Italy in the last decades, many of which are located in the surroundings of tectonically active regions. Identifying human-induced seismicity in areas with high levels of natural seismicity
Alexander Garcia +4 more
doaj +1 more source
Hyperosmotic stress induces PARP1‐mediated HPF1‐dependent mono(ADP‐ribosyl)ation
FEBS Letters, EarlyView.Sorbitol‐induced hyperosmotic stress rapidly induces reversible mono(ADP‐ribosyl)ation (MARylation) on PARP1 without the signs of genotoxic signaling. We show that PARP1 autoMARylation is HPF1 dependent and forms hydroxylamine‐resistant O‐glycosidic linkages.
Anna Georgina Kopasz +11 more
wiley +1 more source
FEBS Letters, EarlyView.This study reveals that the small GTPase Rab14 is necessary for human papillomavirus (HPV) infection and plays an essential role in the transport of virions to the trans‐Golgi network (TGN). HPV in the early endosome (EE), which harbors GTP‐bound Rab14, is transported to the TGN through the switch of Rab14 from its GTP‐bound to GDP‐bound form.
Yoshiyuki Ishii, Iwao Kukimoto
wiley +1 more source
Modelling stem cell differentiation related processes—A practical overview for biologists
FEBS Letters, EarlyView.Stem cell differentiation is complex and difficult to control experimentally. This review introduces suitable computational modelling approaches that can support stem cell research, from mechanistic ODE and abstract models to multiscale and deep learning methods.
Ricco Zeegelaar +4 more
wiley +1 more source