Search results for "ANKI"

Do Large European Banks Differ in their Derivative Disclosure Practices? A Cross-country Empirical Study.

2019

Risk disclosure has strategic importance for the efficiency of financial markets and overall financial stability. It plays a pivotal role in strengthening market discipline and building trust to improve relationships with stakeholders in banking. Risk reporting has taken a growing importance in banking over the last years. The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable amount of information b…

Early warning of systemic risk in global banking: eigen-pair R number for financial contagion and market price-based methods

2021

AbstractWe analyse systemic risk in the core global banking system using a new network-based spectral eigen-pair method, which treats network failure as a dynamical system stability problem. This is compared with market price-based Systemic Risk Indexes (SRIs), viz. Marginal Expected Shortfall (MES), Delta Conditional Value-at-Risk (Delta-CoVaR), and Conditional Capital Shortfall Measure of Systemic Risk (SRISK) in a cross-border setting. Unlike paradoxical market price based risk measures, which underestimate risk during periods of asset price booms, the eigen-pair method based on bilateral balance sheet data gives early-warning of instability in terms of the tipping point that is analogou…

ICT Barriers and Critical Success Factors in Developing Countries

2013

Since the early 1990s, Information and Communication Technology (ICT) has been perceived as a catalyst for development. However, the UNICEF State of the World’s Children Report 2011 acknowledges that the poor in many developing countries remain largely excluded from ICT and its benefits. This paper aims to address three issues. Firstly, identify ICT barriers in the literature from 2000 to 2011. Secondly, identify ICT barriers through empirical findings and thirdly, categorize these barriers into critical success factors. These aims are achieved by comparing the findings in the literature to our recent empirical results. Two methodologies are used in this study, namely, a systematic literatu…

The Value Relevance of Risk Disclosure: An Analysis of the Banking Sector

2020

The aim of this study is to test whether financial risk disclosures required by IFRS 7 and Pillar 3 are value relevant for investors to support them in their investment decisions. The sample in the...

Layering of IFRS and Dual Institutionality of Accounting Standards in Belarus

2017

Submitted version of an article published in the journal Accounting in Europe. There is an ongoing debate about the applicability and efficacy of International Financial Reporting Standards (IFRS) adoption in countries with diverse institutional infrastructures. We examine financial reporting in Belarus and factors that are shaping its development. In Belarus, IFRS has been adopted through layering where it is an additional requirement to the existing reporting specified by the national accounting regulations. We explore how global standards were transposed and function in a highly specific institutional context. Based on an examination of reporting in the banking sector, we conclude that d…

Zastosowanie metody AHP do tworzenia rankingu kryteriów oceny wiarygodności witryn internetowych

2020

Wiedza w zakresie pozyskiwania, oceny i efektywnego wykorzystania informacji jest niezbędna nie tylko uczniom, studentom i nauczycielom (w tym akademickim), ale także projektantom i twórcom witryn oraz dostawcom treści internetowych. W szczególności dotyczy to możliwości oceny wiarygodności witryn internetowych. Problemem jest nie tylko wybór odpowiednich kategorii i kryteriów tej oceny, ale także uwzględnienie wszystkich tych kryteriów w końcowej ocenie. Celem artykułu jest ustalenie rankingu ważności kryteriów oceny wiarygodności witryn internetowych z punktu widzenia ekspertów. Wymagało to udzielenia odpowiedzi na następujące pytania: - Jak stworzyć ramy oceny wiarygodności witryn? - Któ…

Sisällissodan pitkä häntä

2021

Is molecular mimicry the culprit in the autoimmune haemolytic anaemia affecting patients with COVID‐19?

2020

Genomic structure and functional characterization of the human ADAM10 promoter

2005

The ADAM10 gene encodes a membrane-bound disintegrin-metalloproteinase, which, after overexpression in an Alzheimer disease (AD) mouse model, prevents amyloid pathology and improves long-term potentiation and memory. Because enhancing ADAM10 expression appears to be a reasonable approach for treatment of AD, we functionally analyzed the ADAM10 gene. Both human and mouse ADAM10 genes comprise approximately 160 kbp, are composed of 16 exons, and are evolutionarily highly conserved within 500 bp upstream of either translation initiation site. By using luciferase reporter assays, we demonstrate that nucleotides -2179 to -1 upstream of the human ADAM10 translation initiation site represent a fun…

Genomic organization and promoter characterization of the gene encoding a putative endoplasmic reticulum chaperone, ERp29

2002

Abstract ERp29 is a soluble protein localized in the endoplasmic reticulum (ER) of eukaryotic cells, which is conserved in all mammalian species. The N-terminal domain of ERp29 displays sequence and structural similarity to the protein disulfide isomerase despite the lack of the characteristic double cysteine motif. Although the exact function of ERp29 is not yet known, it was hypothesized that it may facilitate folding and/or export of secretory proteins in/from the ER. ERp29 is induced by ER stress, i.e. accumulation of unfolded proteins in the ER. To gain an insight into the mechanisms regulating ERp29 expression we have cloned and characterized the rat ERp29 gene and studied in details …