Search results for "CLOSURE"

showing 10 items of 411 documents

L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français

2009

International audience; L'influence des facteurs institutionnels sur la politique d'information financière des entreprises. Une analyse à la lumière du cas français.

Système légalGestion des résultatsEarnings managementVoluntary disclosureEarnings forecastsLegal systemOwnership StructureCompulsory DisclosureStructure de propriétéPrévisions de bénéficesSystème légalDivulgation volontaireDivulgation obligatoireGestion des résultatsDivulgation volontairePrévisions de bénéficesOwnership StructureDivulgation obligatoireEarnings managementVoluntary disclosureLegal system[SHS.GESTION]Humanities and Social Sciences/Business administration[ SHS.GESTION ] Humanities and Social Sciences/Business administration[SHS.GESTION] Humanities and Social Sciences/Business administrationEarnings forecastsCompulsory DisclosureStructure de propriété
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Il ruolo del white paper sulle offerte al pubblico di cripto-attività alla luce della proposta MiCA

2022

La proposta MiCA, nel regolare il white paper sulle offerte di crypto-assets, sembra tenere in considerazione i benefici e i limiti dei sistemi di voluntary e di mandatory disclosure, non optando integralmente né per il primo, né per il secondo. In quest’ottica, se può condividersi l’approccio regolamentare diretto a graduare, a seconda della tipologia di token offerto, sia il contenuto che l’assoggettamento del documento a mera notifica o ad approvazione ex ante da parte dell’Autorità competente, dubbi sorgono in ordine all’indistinta allocazione dell’onere della prova in capo all’oblato, nei casi di violazione della disciplina del relativo white paper.

The MiCa proposal in the regular white paper on crypto-assets offerings seems to take into account the benefits and limitations of voluntary and mandatory disclosure systems not opting for either the former or the latter in full. On one hand one can agree with the regulatory approach aimed at adapting the content of the white paper to the type of token offered and at making the white paper either subject to mere notification or to the approval by the competent Authority depending on the asset offered. On the other hand doubts arise on the indistinct allocation of the burden of proof to the user in case of infringement of the relevant white paper framework.Settore IUS/04 - Diritto Commerciale
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Effects of fiber orientation of adjacent plies on the mode I crack propagation in a carbon-epoxy laminates

2011

Abstract The influence of ply orientation on the resistance to mode I delamination of multidirectional composite laminates can be assessed by Double Cantilever Beam (DCB) tests. However, one of the difficulties associated with such a study is the change in overall elastic parameters occurring when modifying local ply orientations. The present work uses laminates with special stacking sequences allowing for isolating the orientation parameter. Multidirectional DCB specimens were designed so as to obtain an uncoupled quasi isotropic and quasi-homogeneous elastic behavior, with the same properties for the entire laminate and the two sub laminates separated by the pre crack at mid-plane. The re…

ToughnessMaterials scienceQIQH laminates02 engineering and technologyPly orientationCrack closureFracture toughness0203 mechanical engineeringOrientation (geometry)Composite materialEngineering(all)ComputingMilieux_MISCELLANEOUSDCB testbusiness.industryDelaminationFracture mechanicsGeneral MedicineStructural engineeringEpoxyComposite laminates[PHYS.MECA.MSMECA]Physics [physics]/Mechanics [physics]/Materials and structures in mechanics [physics.class-ph]Fracture toughness021001 nanoscience & nanotechnology020303 mechanical engineering & transportsvisual_artDelaminationvisual_art.visual_art_medium0210 nano-technologybusinessProcedia Engineering
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Evaluation of toughness by finite fracture mechanics from crack onset strain of brittle coatings on polymers

2008

Crack onset strain measurements of a confined layer in tension provide the means for layer toughness estimation. The procedure can be simplified if steady-state conditions prevail starting from the commencement of crack propagation, an assumption frequently employed in energy release rate evaluation. It is demonstrated, by numerical analysis of experimental data, that an estimate of the defect size in the film is needed in order to reliably evaluate its fracture toughness from the crack onset strain. Only if microcracks of sufficient size are present in the brittle layer, the steady-state energy release rate at the crack onset strain can be identified with layer toughness. Otherwise, the to…

ToughnessMaterials science[SPI.GPROC] Engineering Sciences [physics]/Chemical and Process Engineering02 engineering and technologyCrack growth resistance curveCrack onset strainCoatingCrack closureFracture toughnessBrittleness0203 mechanical engineeringmedicineGeneral Materials Science[SPI.GPROC]Engineering Sciences [physics]/Chemical and Process EngineeringComposite materialComputingMilieux_MISCELLANEOUSStrain energy release ratedouble beam cantilever beam (DCB)business.industryFissureApplied MathematicsMechanical EngineeringFracture mechanicsStructural engineeringFracture toughness021001 nanoscience & nanotechnologyCondensed Matter Physics020303 mechanical engineering & transportsmedicine.anatomical_structurePolymer film0210 nano-technologybusiness
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Synthetic and theoretical studies of novel ring closure and ring opening reactions

2006

Ring closure and ring opening reactions are in many cases useful synthetic procedures in organic chemistry. They allow the preparation of complex molecules with high stereoselectivity and good yields. Mechanistic and theoretical studies have been carried out on the transformation of 2-aminopyrimidines into imidazo[1,2-c]pyrimidines and guanidines, respectively, through ring closure and ring opening reactions, as well as the transamidation reactions through the ring closure and ring opening of guanidine derivatives, which constitute novel synthetic methods. Sepulveda Arques, Jose, Jose.Sepulveda@uv.es

Transamidation reactionUNESCO::QUÍMICAMichael addition:QUÍMICA::Química orgánica [UNESCO]Ring openingUNESCO::QUÍMICA::Química orgánicaImidazopyrimidines ; Guanidines ; Michael addition ; Ring closure ; Ring opening ; Transamidation reactionGuanidines:QUÍMICA [UNESCO]Ring closureImidazopyrimidines
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Transcriptional Activity and Nuclear Localization of Cabut, the Drosophila Ortholog of Vertebrate TGF-β-Inducible Early-Response Gene (TIEG) Proteins

2011

Background Cabut (Cbt) is a C2H2-class zinc finger transcription factor involved in embryonic dorsal closure, epithelial regeneration and other developmental processes in Drosophila melanogaster. Cbt orthologs have been identified in other Drosophila species and insects as well as in vertebrates. Indeed, Cbt is the Drosophila ortholog of the group of vertebrate proteins encoded by the TGF-s-inducible early-response genes (TIEGs), which belong to Sp1-like/Kruppel-like family of transcription factors. Several functional domains involved in transcriptional control and subcellular localization have been identified in the vertebrate TIEGs. However, little is known of whether these domains and fu…

Transcription GeneticNuclear Localization SignalsActive Transport Cell Nucleuslcsh:MedicineGene ExpressionBiochemistrybehavioral disciplines and activities03 medical and health sciencesModel Organisms0302 clinical medicineTransforming Growth Factor betaMolecular Cell Biologymental disordersGeneticsTranscriptional regulationAnimalsDrosophila Proteinslcsh:ScienceBiology030304 developmental biologyGeneticsZinc finger transcription factor0303 health sciencesMultidisciplinarybiologySchneider 2 cellslcsh:RfungiProteinsAnimal Modelsbiology.organism_classificationFusion proteinCellular StructuresDorsal closure3. Good healthRepressor ProteinsDrosophila melanogasterGene Expression RegulationVertebrateslcsh:QDrosophila melanogaster030217 neurology & neurosurgeryDrosophila ProteinNuclear localization sequenceTranscription FactorsResearch ArticleDevelopmental BiologyPLoS ONE
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Diffusion of oxygen in cork.

2012

International audience; This work reports measurements of effective oxygen diffusion coefficient in raw cork. Kinetics of oxygen transfer through cork is studied at 298 K thanks to a homemade manometric device composed of two gas compartments separated by a cork wafer sample. The first compartment contains oxygen, whereas the second one is kept under dynamic vacuum. The pressure decrease in the first compartment is recorded as a function of time. The effective diffusion coefficient D-eff is obtained by applying Fick's law to transient state using a numerical method based on finite differences. An analytical model derived from Fick's law applied to steady state is also proposed. Results give…

Transient stateWork (thermodynamics)DiffusionAnalytical chemistryWineCorkengineering.material01 natural sciencesINGRESSPermeabilityDiffusion0404 agricultural biotechnologyMass transferEffective diffusion coefficientWaferNONDESTRUCTIVE COLORIMETRIC METHODDIFFERENT CLOSURESSteady stateChemistry010401 analytical chemistryBOTTLESFood Packaging04 agricultural and veterinary sciencesGeneral ChemistryODORANTSModels Theoretical040401 food science0104 chemical sciencesOxygenKineticsengineeringWHITE WINESGeneral Agricultural and Biological SciencesJournal of agricultural and food chemistry
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A generalized transitive closure for relational queries

1988

We augment relational algebra with a generalized transitive closure operator that allows for the efficient evaluation of a subclass of recursive queries. The operator is based on a composition operator which is as general as possible when the operator is required to be associative and when only relational algebra operators are used in its definition. The closure of such a composition can be computed using the well-known efficient algorithms designed for the computation of the usual transitive closure. Besides the case in which complete materialization of recursive relations are required, our strategy also yields an efficient solution in the case in which a selection is applied to the closur…

Transitive relationSelection (relational algebra)Closure (topology)Transitive closure020207 software engineering02 engineering and technologyTransitive setRelational algebraTransitive reductionAlgebraTheoryofComputation_MATHEMATICALLOGICANDFORMALLANGUAGESOperator (computer programming)TheoryofComputation_LOGICSANDMEANINGSOFPROGRAMS020204 information systems0202 electrical engineering electronic engineering information engineeringMathematicsProceedings of the seventh ACM SIGACT-SIGMOD-SIGART symposium on Principles of database systems - PODS '88
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An Autonomic System for Intelligent Truck Parking

2014

Traffic and road transport conditions are strongly influenced by the decisions of drivers. The more information they receive, the better decisions may be taken about their behavior. This is especially important in the transport of goods, since drivers are subject to traffic laws about maximum driving time and minimum time rest. In this paper a multi-agent system for negotiated management of parking spaces in road rest areas is presented. This system dynamically adapts itself to the preferences and needs of the drivers of goods about parking requests. The system is shown to be robust to incidents regarding the closure of road rest areas and an increased volume of freight traffic. The results…

TruckRest (physics)Road transportTransport engineeringEngineeringParking guidance and informationbusiness.industryMulti-agent systemMinimum timeClosure (psychology)businessProceedings of the 11th International Conference on Informatics in Control, Automation and Robotics
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Partial O*-Algebras

2002

This chapter is devoted to the investigation of partial O*-algebras of closable linear operators defined on a common dense domain in a Hilbert space. Section 2.1 introduces of O- and O*-families, O- and O*-vector spaces, partial O*-algebras and O*-algebras. Partial O*-algebras and strong partial O*-algebras are defined by the weak and the strong multiplication. Section 2.2 describes four canonical extensions (closure, full-closure, adjoint, biadjoint) of O*-families and defines the notions of closedness and full-closedness (self-adjointness, integrability) of O*-families in analogy with that of closed (self-adjoint) operators. Section 2.3 deals with two weak bounded commutants M′w and M′qw …

Unbounded operatorPure mathematicssymbols.namesakeSection (category theory)Bounded functionClosure (topology)Hilbert spacesymbolsBicommutantDomain (mathematical analysis)Vector spaceMathematics
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