Results 171 to 180 of about 311 (230)

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

open access: yesAbacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen   +3 more
wiley   +1 more source

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Characterisation of the Mesial Root and Middle Mesial Canal Morphology in Mandibular First Molars: An Ex Vivo Micro‐CT Study

open access: yesAustralian Endodontic Journal, EarlyView.
ABSTRACT This ex vivo study characterised the mesial root morphology of mandibular first molars with a middle mesial canal (MMC) using micro‐CT. Among 469 scanned molars, 42 (8.96%) presented an MMC. Morphological parameters analysed included canal configuration, chamber orifice features, dentine thickness, isthmus type, and aspect ratio.
Nuno Rodrigues dos Santos   +3 more
wiley   +1 more source

Allergic Rhinitis and Its Impact on Asthma (ARIA)‐EAACI Guidelines—2024–2025 Revision: Part I—Guidelines on Intranasal Treatments

open access: yesAllergy, EarlyView.
ABSTRACT Background Allergic rhinitis (AR) impacts quality of life, work and school productivity. Over the last years, an important body of evidence resulting from mHealth data has led to a better understanding of AR. Such advances have motivated an EAACI‐endorsed update of the Allergic Rhinitis and its Impact on Asthma (ARIA) guidelines (ARIA 2024 ...
Bernardo Sousa‐Pinto   +252 more
wiley   +1 more source

Changes in the expression of Notch and Wnt signalling molecules in human endometrial cancer. [PDF]

open access: yesActa Med Litu, 2019
Lachej N   +7 more
europepmc   +1 more source

Proteomic and Transcriptomic Signatures of Poor Asthma Symptom Control in the U‐BIOPRED Cohort

open access: yesAllergy, EarlyView.
No stable features were identified as associated with asthma symptom control in transcriptomics or sputum proteomics. Higher TWEAKR/TNFRSF12A and MBL/MBP‐C serum levels increased the odds of uncontrolled symptoms, while higher MK08/MAPK8 and CD5L serum levels decreased the odds, after adjustment for clinical variables.
Joana Antão   +294 more
wiley   +1 more source

Trends of basal cell carcinoma at the Centre of Dermatovenereology of Vilnius University. [PDF]

open access: yesActa Med Litu, 2018
Jurčiukonytė R   +4 more
europepmc   +1 more source

Exposures in Indoor Air Affecting Health

open access: yesAllergy, EarlyView.
ABSTRACT Indoor air quality (IAQ) is influenced by a wide range of chemical, biological and physical agents that can negatively impact physical, immunological and mental health. Adverse health effects depend on the type and concentration of pollutants, duration of exposure, and individual susceptibility.
Maria Hartiala   +38 more
wiley   +1 more source

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