Collective motion of cell sheets plays a role not only in development and repair, but also in devastating diseases such as cancer. However, unlike single-cell motility, collective motion of cell sheets involves complex cell-cell communication during migration; therefore, its mechanism is largely unknown. To elucidate propagation of signaling transduced by cell-cell interaction, we designed a hy...

Intangible assets are a very economically significant asset class yet are largely excluded by accounting conventions from corporate balance sheets. Ownership (or control) of intangible assets can allow firms to differentiate their offerings to customers and establish some degree of competitive advantage. However, intangibles do not, apart from a few cases of licensing, generate value on their o...

The analysis of macroeconomic variables for current situation in Iran indicates a Conundrum. Solving this puzzle is vital for Central Bank of Iran in order to choose an appropriate approach for monetary policy and banking supervision. Increase in liquidity growth rate, significant decrease of inflation rate and interest rate rigidity are the three sides of this puzzle. This study designs an inn...

In most developing countries capital markets are relatively undeveloped and banks are often unable or unwilling to undertake term lending. Also, banks prefer to lend to larger established businesses with well-developed balance sheets and credit histories. While operations of microenterprises and small businesses (MSBs) are cash-flow oriented they rarely have organized historical and financial r...

The paper documents the importance of leasing in the UK retail sector and estimates the potential balance sheet impact of new accounting proposals to bring all leases onto lessees’ balance sheets. Off-balance sheet operating leases are shown to be a major source of finance, and far more important (3.3 times higher) than onbalance sheet long-term debt; by contrast, finance leases are immaterial....

In recent years there has been a trend towards market consistent valuation in those institutions for which actuaries have responsibilities. The larger United Kingdom with-profits insurance companies are now preparing realistic balance sheets, both for internal purposes and also at the request of the Financial Services Authority. International accounting standards have been moving to a fair valu...

Foundations increasingly use their full balance sheets to unlock more of capital for good. They look beyond conventional grantmaking pursue charitable purposes in many ways that exemplify innovative, full-balance sheet approaches: investing nonprofit and for-profit companies offer clear social financial returns; corpus whose products services align with missions; using bonds inject new resource...