This study examines how accounting has informed private equity diversification claims and demand for private equity investments. Despite research showing private equity lacks portfolio diversification benefits, those marketing private equity assets continue to emphasize its diversification value, and demand for private equity investments has surged. Exploiting the change in international accoun...

This study intended to explore when and how often fixed asset revaluation (FAR) is practiced in Bangladesh explain the impacts of FAR on net value (NAV), stock prices, debts companies. Based 175 listed companies Dhaka Stock Exchange, this found increasing use model where textile industry witnessed highest number revaluations. Most were irregular revaluer, they performed during bull market 2010....

Resumo A sinovite pode ser induzida em animais por meio da aplicação de lipopolissacarídeo parede bacteriana, e apresenta sinais semelhantes à causada forma natural. Diversos estudos têm sido realizados utilizando a espécie ovina como modelo experimental na compreensão das enfermidades osteoarticulares articulação femorotibiopatelar (FTP) humanos. Existem ecográficos quanto padronização normali...

Bu çalışma ile daha önce yürütülen çalışmadan elden edilen üç (Beauveria bassiana M48, Beauveria M49, Isaria fumosorosea M50) izolatın arazi koşullarında zararlı F. occidentalis’e karşı etkinliği belirlenmesi amaçlanmıştır. amaçla öncelikle zararlının sorun olduğu iki örtüaltı (Kepez, Serik) ve açık alan (Aksu, Korkuteli) yetiştiriciliği yapan alanda izolatların biyolojik etkinlik denemeleri ku...

Introduction Carbonylation of aryl olefins and alcohols is one of the promising and environmentally benign routes [1] to aryl-propionic acids (e.g. Ibuprofen, Naproxen), important as non-steroidal anti-inflammatory agents. This reaction is considered as the best example of application of catalysis to develop “greener” routes for pharmaceuticals, replacing stoichiometric synthetic routes, as est...

This paper analyzes the bene…ts and costs of …nancial statement comparability from an information perspective. We …rst show analytically that while comparability enhances the correlation among …rms’reported earnings (“common informativeness”), it reduces …rms’own reporting precision (“individual informativeness”). Next, we provide theoretical justi…cation for the comparability measure of De Fra...

We show that the determinants and economic implications of the primary loan loss indicators reported in financial reports—non-performing loans (NPL), the allowance and provision for loan losses (ALL and PLL), and net loan charge-offs (NLCO)—vary dramatically across real estate, commercial, and consumer loan types, because these types differ in their homogeneity and collateralization and thus in...

Members of the Mongol imperial family (designated the Golden family) are buried in a secret necropolis; therefore, none of their burial grounds have been found. In 2004, we first discovered 5 graves belonging to the Golden family in Tavan Tolgoi, Eastern Mongolia. To define the genealogy of the 5 bodies and the kinship among them, SNP and/or STR profiles of mitochondria, autosomes, and Y chromo...

Several viruses have been found to encode a deubiquitinating protease (DUB). These viral DUBs are proposed to play a role in regulating innate immune or inflammatory signaling. In human cytomegalovirus (HCMV), the largest tegument protein encoded by UL48 contains DUB activity, but its cellular targets are not known. Here, we show that UL48 and UL45, an HCMV-encoded inactive homolog of cellular ...