Results 41 to 50 of about 1,483,862 (289)

IFRS 16 and its Impacts on Aviation Industry

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2019
Current differences between the accounting models for a financial and an operating lease and their critics from the users of the financial statement forced the IASB issued a new Leases Standard, IFRS 16, which supersedes IAS 17 Leases and its related ...
Alžběta Veverková
doaj   +1 more source

Occurrence of Low-Level Jets over the Eastern U.S. Coastal Zone at Heights Relevant to Wind Energy

Energies, 2022
Two years of high-resolution simulations conducted with the Weather Research and Forecasting (WRF) model are used to characterize the frequency, intensity and height of low-level jets (LLJ) over the U.S. Atlantic coastal zone.
Jeanie A. Aird, Rebecca J. Barthelmie, Tristan J. Shepherd, Sara C. Pryor   +3 more
doaj   +1 more source

Protocol for quantifying miRNA trafficking across the endosomal membrane

FEBS Open Bio, EarlyView.
An in vitro protocol measures miRNA uptake into endosomes isolated from mammalian cell extracts, which are free of subcellular contaminants. Performed at 37 °C in the presence of ATP, it ensures the import of single‐stranded miRNA into the endosomal lumen.
Syamantak Ghosh, Kamalika Mukherjee, Suvendra N. Bhattacharyya   +2 more
wiley   +1 more source

Features of leasing operations mechanism

ScienceRise, 2015
У статті уточнено розуміння механізму лізингової операції. Визначено об’єкт і суб’єкт механізму, сформульовано його мету. Розкрито функції суб’єкта і об’єкта лізингу. Розроблено цілі та завдання лізингової операції. Доведено необхідність регламентування лізингового процесу. Означено роль елементів забезпечення лізингової операції.
openaire   +4 more sources

Airport passenger movement, revenue and expenditure at non-major airports using panel data regression

Social Sciences and Humanities Open, 2023
This study aimed to identify factors influencing the performance of non-major airports, which were crucial for addressing their sustainability and the economic development of their adjoining region.
Sudhakar Piratla, Binod Kumar Singh
doaj   +1 more source

Heterotropic regulation and negative homotropic cooperativity

FEBS Open Bio, EarlyView.
We identified a structural module common to some proteins that couple negative cooperativity with heterotropic regulation, two features that rarely coexist. These proteins are ring‐like and present an ordered asymmetry whereby noncontacting subunits are symmetric, and their tertiary structure differs from that of contacting subunits.
Veronica Morea, Francesco Angelucci, Federica Arnesano, Gianmarco Pascarella, Patrizio Di Micco, Andrea Bellelli   +5 more
wiley   +1 more source

Does the implementation of the new lease standard affect firms’ audit fees?

China Journal of Accounting Studies
To promote the convergence of Chinese Accounting Standards with international accounting standards, the Ministry of Finance promulgated the new lease standard in 2018.
Jun Huang, Hongtao Chen
doaj   +1 more source

Self‐Regulated Learning Meets AI: Reinterpreting Self‐Regulation, Co‐Regulation, and Socially Shared Regulation in Human–AI Interaction

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley   +1 more source

Convergence of IFRS and US GAAP in the field of lease: the impact of new methodological approaches for operating lease reporting

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012
Since 2002 the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) has begun significantly cooperate in the creation of standards based on the same principals. This is a process of convergence.
Patrik Svoboda, Hana Bohušová
doaj   +1 more source

Perceived Impacts and Predictors of Cannabis Products Used by Patients with Rheumatologic Conditions in Alberta, Canada: A Multivariable Analysis of Cross‐Sectional Survey Data

Arthritis Care &Research, EarlyView.
Objective This study aimed to characterize cannabis product choices (cannabinoid content and formulation) among patients with rheumatologic conditions and their associations with patient factors, patient‐reported perceived side effects, and positive impacts.
Susan Zhang, Samuel A.J. Lowe, Frank Sun, Allyson Jones, Tarek Turk, Joanne Olson, Pauline Paul, Shelby Yamamoto, Linda Kolewaski, Elaine Yacyshyn, Cheryl A. Sadowski   +10 more
wiley   +1 more source