Search results for "Clos"

Are mandatory non-financial disclosures credible? Evidence from Italian listed companies

2020

According to the Directive 2014/95/EU on non‐financial information (NFI), from 2017 onwards, large companies of member states must provide social, environmental, and governance disclosures. This paper, focusing on the evaluation of the credibility of NFI in Italy after the implementation of the EU Directive, aims to investigate whether making non‐financial disclosures (NFDs) obligatory affect their credibility. From a theoretical perspective of material legitimacy theory, we investigated the NFDs of the 31 FTSE MIB Italian listed companies for the 2017 fiscal year. Through a meaning‐oriented content analysis, we developed a self‐constructed credibility index applying an operational framewor…

Effects of Carbon Emissions, Environmental Disclosures and CSR Assurance on Cost of Equity in Emerging Markets

2021

The objective of the paper is to empirically test the relation between carbon emissions, environmental disclosures, assurance of sustainability reports and firms&rsquo

Do shippers’ characteristics influence port choice criteria? Capturing heterogeneity by using latent class models

2022

Abstract This paper focuses on the study of Spanish ceramic tile exporters' port choice criteria, an industry that is characterized by a low unit value index. Thus, transport costs highly influence the competitiveness of their products in international markets, representing a relatively high percentage of the value of the shipment. It is therefore critical for this type of industry to have access to efficient door-to-door maritime chains. Determinants of port choice are analysed through a latent class model allowing to link class membership to specific characteristics of the shippers and their shipments such as the size of the company, the value of the shipment, the destination market and t…

From Benzofurans to Indoles: Palladium-Catalyzed Reductive Ring-Opening and Closure via β-Phenoxide Elimination

2018

International audience; Benzofurans can undergo ring-opening by a palladium-catalyzed process resulting in C−O bond breaking. Benzofuran-tethered 2-iodoanilines give synthetically interesting 2-(3-indolylmethyl)phenols in an overall reductive process. Mechanistic studies suggest that this unusual reaction proceeds by carbopalladation of benzofuran giving a 3-palladated 2,3-dihydrobenzofuran intermediate, which then fragments by an uncommon trans-elimination of the phenoxide group β to the metal. In this transformation, N,N-diisopropylethylamine (DIPEA) acts as a base and as a reducing agent: it regenerates palladium(0) from palladium(II), thus allowing catalytic turnover.

Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventur…

2017

IAS 31 allowed firms to choose between proportionate consolidation and the equity method to record joint ventures in the consolidated accounts of the venturer. Moreover, this election implied a decision about including information in the primary financial statements or in the notes. This paper investigates if financial analysts perceive accounting information differently depending on the method chosen conditioned to the disclosure of the required information in the notes. We analysed a sample of Spanish firms during 2005–2010. We not only considered earnings forecasts, but also examined target prices and stock recommendations. Furthemore, we look at how this accounting choice affects analys…

From Databases to Ontologies

2009

This chapter introduces the UML profile for OWL as an essential instrument for bridging the gap between the legacy relational databases and OWL ontologies. We address one of the long-standing relational database design problems where initial conceptual model (a semantically clear domain conceptualization ontology) gets “lost” during conversion into the normalized database schema. The problem is that such “loss” makes database inaccessible for direct query by domain experts familiar with the conceptual model only. This problem can be avoided by exporting the database into RDF according to the original conceptual model (OWL ontology) and formulating semantically clear queries in SPARQL over t…

La disclosure del capitale intellettuale. Un’analisi empirica delle società quotate italiane

2012

Nell’attuale ambiente economico la ricchezza che un’azienda è in grado di generare è sempre più condizionata dalla sua capacità di apprendere, innovare, capitalizzare conoscenze e sviluppare relazioni. Tali elementi, identificati nella letteratura con il termine di capitale intellettuale, rappresentano per le aziende una risorsa chiave capace di generare vantaggi competitivi sulla concorrenza. Diventa pertanto essenziale comunicare e adeguatamente rappresentare tale risorsa. I documenti in cui è possibile trovare informazioni sul capitale intellettuale sono sia quelli di rendicontazione volontaria sia obbligatoria.Obiettivo del volume è di analizzare l’importanza del capitale intellettuale …

Interaction Theory and the Social Network

1967

Interaction theorists have delineated the close association in friendship relations between value consensus, affectional closeness, and interaction. Categorical investigations of the social network have focused upon frequency of interaction with friends and kin. In the present paper a componential theory of attraction in the social network is developed in order to link previous theoretical discussions with the empirical social network categories. Two attractional variables, one based upon consensus and the other upon positive concern, are perceived as interpreting friendship and kinship involvements. Consensus tends to be modal in friendship and positive concern in kinship, though there are…

Human interleukin 2: molecular biology, physiology and clinical possibilities.

1986

Clostridium difficile toxins A and B inhibit human immune response in vitro

1988

Two Clostridium difficile toxins isolated from strain VPI 10463 were tested for their effect on different human T-cell proliferation systems. In mitogen- and antigen-driven T-cell proliferation systems, toxins inhibited the proliferative response in a dose-dependent fashion. In interleukin-2-driven culture systems, no effect of toxins could be found on preactivated T cells. We suspected that monocytes were the influenced cells, since in antigen- and mitogen-driven systems monocytes were necessary for the proliferative response, whereas the interleukin-2-driven system was independent of monocytes. To prove this concept, purified monocytes were treated with toxins. The treatment was found to …