Results 101 to 110 of about 373,515 (298)

Using a folk story to generate discussion about substance over form

open access: yes
It is a well-established principle of financial accounting that the economic substance of transactions rather than their legal form should be reflected in published accounts.
C. Richard Baker, Rick Hayes
core   +1 more source

The ubiquitin ligase RNF115 is required for the clearance of damaged lysosomes

open access: yesFEBS Letters, EarlyView.
Upon lysosomal rupture, an E3 ubiquitin ligase RNF115 translocates from the cytosol to the damaged lysosomal membrane. Moreover, RNF115 depletion impairs the clearance of damaged lysosomes, identifying it as a key regulator of lysosomal quality control.
Sae Nakanaga   +3 more
wiley   +1 more source

Substance over form in the context of general anti-avoidance provisions in the income tax act

open access: yes, 2018
The provisions of GAAR are contained in sections 80A to 80L of the Income Tax Act 58 of 1962. The main objective of the GAAR is to prohibit impermissible tax avoidance.
Saba, Ncumisa
core  

Organizing the interface—Plasma membrane architecture and receptor dynamics in virus‐cell interactions

open access: yesFEBS Letters, EarlyView.
Plasma membranes contain dynamic nanoscale domains that organize lipids and receptors. Because viruses operate at similar scales, this architecture shapes early infection steps, including attachment, receptor engagement, and entry. Using influenza A virus and HIV‐1 as examples, we highlight how receptor nanoclusters, multivalent glycan interactions ...
Jan Schlegel, Christian Sieben
wiley   +1 more source

The Assessment Of Cognitive Emotion Regulation Strategies And Emotional Schemas In Men With Substance Abuse, Abstinent And Normal Individuals

open access: yesSalāmat-i ijtimā̒ī, 2016
Background and Objective: Substance abuse is a chronic recurring disorder who needs to manage therapy over time. The goal of current study was to assess the cognitive emotion regulation strategies and emotional schemas in men with substance abuse ...
Ali Ghaednia Jahromi   +3 more
doaj  

Unraveling the mystery of hearing in gerbil and other rodents with an arch-beam model of the basilar membrane

open access: yesScientific Reports, 2017
The mammalian basilar membrane (BM) consists of two collagen-fiber layers responsible for the frequency-to-place tonotopic mapping in the cochlea, which together form a flat beam over at least part of the BM width.
Santosh Kapuria   +2 more
doaj   +1 more source

Epigenetic blind spots – the role of DNA methylation dynamics in stem cell‐based models of embryogenesis

open access: yesFEBS Letters, EarlyView.
Embryo‐like structures (stembryos) are an innovative tool, but they are hindered by experimental variability and limited developmental potential. DNA methylation is crucial for mammalian development, but its status in stembryo models is poorly characterized.
Sara Canil   +4 more
wiley   +1 more source

Mengungkap Kompleksitas Masalah pada Konsep Substance Over Form

open access: yes, 2016
Tujuan penelitian ini adalah untuk mengungkap adanya kompleksitas permasalahan yang bersifat mendasar dan substansial yang melekat pada konsep substance over form.
Sulistiyo, Agung Budi
core  

pH‐mediated activation of the lysosomal arginine sensor SLC38A9

open access: yesFEBS Letters, EarlyView.
Cells monitor nutrient levels via the lysosomal transporter SLC38A9 to activate the mechanistic target of rapamycin complex 1 (mTORC1). This study reveals that SLC38A9 function is regulated by pH. We identified histidine 544 as a critical pH sensor that undergoes conformational changes to control amino acid efflux from lysosomes; therefore, it ...
Xuelang Mu, Ampon Sae Her, Tamir Gonen
wiley   +1 more source

Residual tail twisting in ascidian larvae is stabilized by asymmetric myofibrils that resist bilateral symmetry restoration

open access: yesFEBS Letters, EarlyView.
Ascidian Ciona larvae initially show strong clockwise tail twisting, which is largely corrected during development. However, a small residual twist remains. This study shows that organized helical myofibrils in tail muscles mechanically stabilize this residual asymmetry, preventing complete restoration of bilateral symmetry and revealing how embryos ...
Yuki S. Kogure   +3 more
wiley   +1 more source

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