Search results for "CCO"
showing 10 items of 4678 documents
Das Risiko-Rendite-Paradoxon: Keine statistische Illusion, sondern ein empirischer Befund!
1999
A plant genetically modified that accumulates Pb is especially promising for phytoremediation
2003
6 pages, 3 figures, 1 table.
RNA2-encoded VP37 protein of Broad bean wilt virus 1 is a determinant of pathogenicity, host susceptibility, and a suppressor of post-transcriptional…
2020
Abstract Broad bean wilt virus 1 (BBWV‐1, genus Fabavirus, family Secoviridae) is a bipartite, single‐stranded positive‐sense RNA virus infecting many horticultural and ornamental crops worldwide. RNA1 encodes proteins involved in viral replication whereas RNA2 encodes two coat proteins (the large and small coat proteins) and two putative movement proteins (MPs) of different sizes with overlapping C‐terminal regions. In this work, we determined the role played by the small putative BBWV‐1 MP (VP37) on virus pathogenicity, host specificity, and suppression of post‐transcriptional gene silencing (PTGS). We engineered a BBWV‐1 35S‐driven full‐length cDNA infectious clone corresponding to BBWV‐…
Determinants of elite-level air rifle shooting performance
2015
This study focused on identifying the most important factors determining performance in elite-level air rifle shooting technique. Forty international- and national-level shooters completed a simulated air rifle shooting competition series. From a total of 13 795 shots in 319 tests, shooting score and 17 aiming point trajectory variables were measured with an optoelectronic device and six postural balance variables were measured with force platform. Principal component analysis revealed six components in the air rifle shooting technique: aiming time, stability of hold, measurement time, cleanness of triggering, aiming accuracy, and timing of triggering. Multiple regression analysis identifie…
Influence of Burnout and Feelings of Guilt on Depression and Health in Anesthesiologists
2020
Background and objective: The WHO has included burnout as an occupational phenomenon in the ICD-11. According to the WHO, burnout is a syndrome conceptualized as resulting from chronic workplace stress that has not been successfully managed. The study aimed to evaluate the influence of feelings of guilt and burnout on health in Polish anesthesiologists. Alcohol and tobacco intake, psychosomatic disorders, and depression were assessed. Methods: The study had a non&ndash
Interoceptive Abilities in Inflammatory Bowel Diseases and Irritable Bowel Syndrome
2020
International audience; Alexithymia is usually described by three main dimensions difficulty identifying feelings (DIF), difficulty describing feelings (DDF), and externally oriented thinking (EOT). The most commonly used questionnaire investigating alexithymia, the Toronto Alexithymia Scale (TAS-20), supports this three-factor structure. One important assumption is that alexithymia severity is associated to vulnerability to somatic diseases, among them gastrointestinal disorders. However, the association between alexithymia and gastrointestinal disorders is not systematic, thus questioning the role of alexithymia as a vulnerability factor for those illnesses. A recent factor analysis sugge…
Paesaggio Scotellaro. Materiali per "Cantilena" (e per la prima Rosselli)
2023
The article starts from the intellectual friendship between Rocco Scotellaro and Amelia Rosselli, then proceeds to focus on the early poems by Rosselli (specifically Cantilena. Poesie per Rocco Scotellaro). Rosselli's short poetic text, her Italian debut in 1953, displays the mourning for Scotellaro's early death and portrays a contradictory absence/presence of her friend into the landscape of Basilicata. In our contribution a theme-based analysis is offered. Through close reading, we investigate on Rosselli's sources (Campana, Jung), both identifying cross-references to Scotellaro's poems and proses and reading Cantilena in continuity with her poetic texts up to Diario ottuso.
Amministrazione di risultati e certezza del diritto: una lettura contemporanea
2022
The contribution deals with the analysis and historical vision of the dysfunctions of the Administration, the evolutionary dynamics of the same public duty as an organization and administrative function, which also constitutes the frame of reference and the conceptual substrate to approach the most recent and complete theorizing, positivization of the legal formula of the Administration of results that, by now, for twenty years, has progressively established itself as a general category. In particular, the season of change that has marked the evolution of the Administration of results is deepened, starting from the unprecedented interpretative operation of definition and synchronization – i…
Changes in the value relevance of goodwill accounting following the adoption of IFRS 3
2014
Abstract This study examines the value relevance effects of changes in goodwill accounting in a European setting. International Financial Reporting Standard (IFRS) 3 replaced accounting rules that emphasized goodwill amortization over short useful lives which kept goodwill balances low. Goodwill accounting under IFRS 3 largely relies on manager fair value estimates of acquired business units. Using Swedish data, we show that goodwill amortizations were not value-relevant prior to the adoption of IFRS 3. However, impairments reported in addition to amortization were significantly related to stock returns during that period. In contrast, under the impairment-only regime prescribed by IFRS 3, …
Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms
2019
Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.