Results 31 to 40 of about 1,967 (163)

COVİD-19 KOŞULLARI ALTINDA TİCARİ ALACAKLARA AİT BEKLENEN KREDİ ZARARLARININ TFRS 9 KAPSAMINDA BELİRLENMESİ

open access: yesMuhasebe Bilim Dünyası Dergisi, 2021
TFRS 9 Finansal Araçlar Standardına göre işletmeler beklenen kredi zararlarını mevcut ve geleceğe yönelik makul ve desteklenebilir bilgilere dayanarak belirlemelidirler. Ancak Covid-19 salgının yaratmış olduğu belirsizlik özellikle finansal alt yapısı zayıf işletmelerin geleceğe yönelik tahminler yapmasını zorlaştırmaktadır.
openaire   +2 more sources

TFRS 9 UYGULAMASININ SEÇİLMİŞ BANKALAR BAZINDA KREDİ SINIFLANDIRMASI VE KARŞILIKLARI ÜZERİNDEKİ ETKİSİ

open access: yesFinansal Araştırmalar ve Çalışmalar Dergisi, 2020
Bu çalışmada 2018 yılından itibaren uygulamaya konulan Türkiye Finansal Raporlama Standardı (TFRS 9) kredi sınıflandırması ve karşılıkları üzerindeki etkisi Türk bankacılık sektöründe faaliyet gösteren seçilmiş mevduat bankaları özelinde incelenmektedir.
openaire   +3 more sources

The evolving role of regulatory T cells in Sjögren's disease pathogenesis and the promise of Treg‐based therapies: A comprehensive review

open access: yesRheumatology &Autoimmunity, EarlyView.
Graphical Abstract The evolving role of regulatory T cells in primary Sjögren's disease pathogenesis and the promise of Treg‐based therapies. Abstract Sjögren's disease (SjD) is a chronic systemic autoimmune disorder characterised by exocrine gland dysfunction and diverse systemic manifestations.
Gagan Urs   +5 more
wiley   +1 more source

TFRS 9 FİNANSAL ARAÇLAR STANDARDININ TÜRKİYE’DE FAALİYETTE BULUNAN MEVDUAT BANKALARININ BEKLENEN KREDİ ZARARLARI ÜZERİNE ETKİLERİ

open access: yesPamukkale University Journal of Social Sciences Institute, 2020
This study explores the effects of the new impairment model, in IFRS 9, on the financial statements of deposit banks issued in 2018. In this respect, the changes in the provisions of the expected credit losses in three stages of the impairment model were analyzed. Further the study investigates the changes in specific and general provisions required by
SAYGILI, Ebru   +2 more
openaire   +3 more sources

Peptide‐directed nanovehicles enabling tumor‐selective ROS amplification and antitumor immunity

open access: yesVIEW, EarlyView.
Cancer cells are vulnerable to oxidative stress, yet exploit immune tolerance to escape destruction. In contrast, their metabolic profile is markedly altered to support rapid proliferation, accompanied by elevated production of reactive oxygen species (ROS).
Manuela Calin   +3 more
wiley   +1 more source

Cellular Mechanism and Key Insights in Allergen Immunotherapy for Allergic Rhinitis

open access: yesWorld Journal of Otorhinolaryngology - Head and Neck Surgery, EarlyView.
ABSTRACT Allergic rhinitis (AR) arises from immune responses mediated by immunoglobulin E (IgE) to inhaled allergens, representing one of the most prevalent chronic conditions worldwide. Although AR may not be a serious ailment, it holds clinical relevance as it underpins numerous complications, serves as a major risk factor for suboptimal asthma ...
Zhe Wang   +3 more
wiley   +1 more source

The role of iron in normal and impaired testicular function

open access: yesAndrology, EarlyView.
Abstract Iron plays a critical role in testicular physiology, impacting spermatogenesis, testosterone production, and overall testicular function. Iron homeostasis is maintained through systemic and cellular regulatory mechanisms, including hepcidin‐mediated systemic iron control and the iron‐responsive element/iron regulatory protein (IRE/IRP) system ...
Aileen Harrer   +2 more
wiley   +1 more source

Reproductive outcomes in women with Hodgkin's lymphoma in a Danish fertility preservation cohort

open access: yesActa Obstetricia et Gynecologica Scandinavica, EarlyView.
The risk of premature ovarian insufficiency increases with the intensity of alkylating chemotherapy. In general, fertility outcomes were favorable, but chances of live birth decreased with increased intensity of alkylating chemotherapy. Ovarian tissue transplantation enabled natural conception in women with premature ovarian insufficiency, supporting ...
Lotte Berdiin Colmorn   +4 more
wiley   +1 more source

Developmental Trends in Serum Iron, Transferrin, and Transferrin Saturation From Birth to 12 Months

open access: yesActa Paediatrica, EarlyView.
ABSTRACT Aim There is a need for updated reference intervals for iron status biomarkers during infancy. This study aimed to investigate reference interval trends and diurnal variation of iron, transferrin, and transferrin saturation in infants subjected to delayed cord clamping at birth (DCC). Methods Data analysis from population‐based Swedish studies,
Sara Marie Larsson   +5 more
wiley   +1 more source

TFRS 9 ve temerrüt olasılığı modellemesi

open access: yes, 2019
Bu makalede, 01 Ocak 2018’de yürürlüğe giren Finansal Araçlar Raporlama Standardının bankacılığa etkisi temerrüt olasılığı bağlamında ele alınmıştır. Standart gereği, bankaların beklenen kredi zararı hesaplamasında kullanılmak üzere raporlama döneminden sonraki on iki ayda ve kredi ömrü boyunca müşteriler için temerrüt etme olasılıklarının hesaplanması
Turanlı, Münevver, Taşkın, Celil
openaire   +1 more source

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