Results 41 to 50 of about 59,378 (311)

Reflection of information about obligations in accounting (financial) statements

open access: yesПутеводитель предпринимателя, 2021
The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization.
N. V. Tkachuk
doaj   +1 more source

Single‐Cell Profiling Identifies SLC2A5‐Mediated Fructose Metabolism as a Vulnerability in Primary CNS Lymphoma

open access: yesAdvanced Science, EarlyView.
Glucose deprivation in the primary CNS lymphoma (PCNSL) tumor microenvironment drives SLC2A5 (encoding GLUT5)‐dependent fructose metabolism in tumor cells, while hypoxia induces HIF‐mediated SLC2A5 expression in tumor‐supportive macrophages, revealing SLC2A5‐driven fructose utilization as a shared and targetable metabolic vulnerability across malignant
Qiaoli Wu   +13 more
wiley   +1 more source

Multiscale Carbon‐Integrated Silicon Anode for Stable Cycling Under Practical Lithium‐Ion Battery Conditions

open access: yesAdvanced Energy Materials, EarlyView.
To overcome silicon anode instability, a hierarchical silicon/carbon composite fabricated from industrial waste via a scalable milling process is demonstrated. In‐depth post‐mortem analysis reveals how functional carbons—a CNT network and graphene shell—synergistically suppress degradation. This robust design delivers outstanding stability in practical
Young‐Ro Lee   +13 more
wiley   +1 more source

Embedded tax liabilities and portfolio choice

open access: yes, 2013
his study presents an improved method of dealing with embedded tax liabilities in portfolio choice. We argue that using a risk-free discount rate is appropriate for calculating the present value of future tax liabilities.
Verhoeven, Peter   +2 more
core   +1 more source

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Crop Insurance Design and On‐Farm Risk Adaptation

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The United States spends billions annually on crop insurance premium subsidies, yet the prevailing distance‐based guarantee design unintentionally rewards risk‐taking by linking subsidies to yield variability. We consider a simple redesign: define guarantees in terms of probability so that coverage reflects a consistent likelihood of indemnity.
Gerald Van Tassell, Alan P. Ker
wiley   +1 more source

АНАЛИЗ КРЕДИТОСПОСОБНОСТИ ОРГАНИЗАЦИИ (НА ПРИМЕРЕ АО «ФРИДОМ ФИНАНС»)

open access: yesInternational Journal of Innovative Technologies in Economy, 2018
The most widespread method that directed to reduce credit risk is evaluation of creditworthiness of the organization. Therefore it is relevant to investigate thoroughly the method and procedure of analysis of creditworthiness.
Нургалиева А. М.   +3 more
doaj   +1 more source

Determinants of local food producer participation in state‐sponsored marketing programs: Evidence from Missouri

open access: yesAgribusiness, EarlyView.
Abstract This study examines producer participation choices considering a variety of potential benefits linked to state‐sponsored marketing programs, using a real choice dataset of farmers in Missouri. Multinomial logit models are employed to predict determinants of farmer enrollment in three tiers of the Missouri Grown local food marketing program ...
Lan Tran, Ye Su, Laura McCann
wiley   +1 more source

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Banking sector contingent liabilities and sovereign risk

open access: yes, 2014
The global financial crisis has underscored the need to pay attention to contingent government liabilities that could arise from bank failures for sovereign risk management.
Liao, Yin, Arslanalp, Serkan
core   +1 more source

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