Search results for "EPOR"

showing 10 items of 2839 documents

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.

Amortization (business)business.industryCarry (investment)Corporate governanceSubsidiaryGoodwillAccountingInternational Financial Reporting StandardsbusinessNetwork effectMimetic isomorphismSSRN Electronic Journal
researchProduct

Alla ricerca dei fattori rilevanti nell’adozione dei sistemi di gestione della performance nelle amministrazioni pubbliche territoriali. L’analisi di…

2013

La ricerca scientifica ha dimostrato che la gestione della performance nelle amministrazioni pubbliche sta oggi spostando il proprio focus dalla mera attività di raccolta e rendicontazione di dati alla generazione di informazioni atte a supportare la formulazione di decisioni. L’analisi comparativa dei casi di studio analizzati in questo articolo mira ad identificare i fattori critici sottostanti alla progettazione e all’utilizzo dei sistemi di gestione della performance nelle amministrazioni regionali. Da questa analisi emerge che alcune variabili risultano essenziali ai fini di un’efficace adozione dei sistemi di performance management. Tra queste variabili sono annoverabili: il ruolo del…

Analisi comparativaSettore SECS-P/07 - Economia AziendaleAmministrazioni pubbliche territorialiCiclo di gestione della performanceThe literature has shown that the focus on performance management is shifting from collecting and reporting data to actually using them for decision making. The comparative case-study analysis presented in this article aims to identify the critical factors for adopting and implementing relevant performance management systems in regional governments. The evidence emerging from this casestudy analysis finds that certain variables are essential to advancing our progress in performance management including the role of legislation the need for leadership and the characteristics of performance indicators. The hope of this research is to encourage regional administrators to embrace leadership roles in interpreting and applying legal frameworks for realizing the benefits of performance management.
researchProduct

Effects of power resistance training program with elastic bands on body composition, muscle strength and physical function in older women

2020

The aim of this study was to investigate the effects of a power-strength resistance program with elastic bands on body composition, physical function, and muscle strength in older women. For such purpose, a randomized controlled trial with a pre-post-intervention design was conducted. Thus, 58 healthy, physically independent, sedentary women, aged 65-85 years, were randomly allocated to the intervention (n = 28) or control group (n = 30). Measurements of body composition (total mass, total fat mass, total skeletal-muscle mass, and body fat percentage), isokinetic muscle strength of knee flexors and extensors (at 60º/second and 180º/second), and physical performance (flexibility, agility/dyn…

Analysis of covarianceElder peoplemedicine.medical_specialtyFlexibility (anatomy)business.industryVariable resistanceComposition (combinatorics)Body fat percentageResistance trainingIntensity (physics)law.inventionmedicine.anatomical_structureRandomized controlled triallawFunctional capacityEducación Física y DeportivaPhysical therapyMedicineFemaleAnalysis of variancebusinessDynamic balanceJournal of Human Sport and Exercise - 2020 - Summer Conferences of Sports Science
researchProduct

Systemic schistosomiasis and large bowel perforation: An unexpected surgical urgency. Report of a case and literature review

2019

Key Clinical Message In the presence of suggestive clinical picture (high eosinophil count and multiple CT scan granuloma‐like lesions), schistosomiasis should be taken into account in case of suspected bowel perforation even if common risk factors are not identified through anamnesis.

Anamnesismedicine.medical_specialtyHigh eosinophil countmedicine.diagnostic_testbusiness.industryCase ReportSchistosomiasisComputed tomographyCase ReportsGeneral MedicineBowel perforation030204 cardiovascular system & hematologymedicine.disease03 medical and health sciences0302 clinical medicineEmergency surgery030220 oncology & carcinogenesiscolonic perforationMedicineRadiologyemergency surgerysystemic schistosomiasisbusinessClinical Case Reports
researchProduct

COVID-19: Hemoglobin, Iron, and Hypoxia beyond Inflammation. A Narrative Review

2020

Coronavirus disease-19 (COVID-19) has been regarded as an infective-inflammatory disease, which affects mainly lungs. More recently, a multi-organ involvement has been highlighted, with different pathways of injury. A hemoglobinopathy, hypoxia and cell iron overload might have a possible additional role. Scientific literature has pointed out two potential pathophysiological mechanisms: i) severe acute respiratory syndrome-coronavirus-2 (SARS-CoV-2) interaction with hemoglobin molecule, through CD147, CD26 and other receptors located on erythrocyte and/or blood cell precursors; ii) hepcidin-mimetic action of a viral spike protein, inducing ferroportin blockage. In this translational medicine…

AnemiaFerroportinPharmacologymedicine.disease_causeHypoxemia03 medical and health sciencesiron0302 clinical medicinemedicine030304 developmental biology0303 health sciencesbiologyhypoxiabusiness.industryBrief ReportCOVID-19General MedicinehemoglobinHypoxia (medical)medicine.diseasePulmonary edemaHemoglobinopathybiology.proteinHemoglobinmedicine.symptombusiness030217 neurology & neurosurgeryOxidative stressClinics and Practice
researchProduct

Efficacy of epidural anesthesia for retroperitoneoscopic renal biopsy

2000

Laparoscopic procedures are performed using general anesthesia due to the perceived limitations of regional anesthesia in the upper abdomen and retroperitoneum. We present our initial experience with epidural anesthesia for retroperitoneal laparoscopic renal biopsy.

Anesthesia EpiduralMalemedicine.medical_specialtyUrologyBiopsykidney biopsyepidural anesthesia; retroperitoneoscopic; renal biopsyretroperitoneoscopicSettore MED/24 - Urologiarenal biopsymedicinecase reportHumansAnesthesiahumanepidural anesthesiaUpper abdomenmedicine.diagnostic_testbusiness.industryadultbupivacainearticleMiddle AgedSurgerybody regionspriority journalRegional anesthesiaAnesthesiaEpiduralKidney DiseasesLaparoscopyRenal biopsybusinessbupivacaine; mepivacaine; adult; article; case report; epidural anesthesia; human; kidney biopsy; laparoscopy; male; priority journal; Anesthesia Epidural; Biopsy; Humans; Kidney Diseases; Laparoscopy; Male; Middle Agedmepivacaine
researchProduct

Intralaboratory validation of four in vitro assays for the prediction of the skin sensitizing potential of chemicals

2011

Abstract Allergic contact dermatitis is induced by repeated skin contact with an allergen. Assessment of the skin sensitizing potential of chemicals, agrochemicals, and especially cosmetic ingredients is currently performed with the use of animals. Animal welfare and EU legislation demand animal-free alternatives reflected in a testing and marketing ban for cosmetic ingredients beginning in 2013. The underlying mechanisms of induction and elicitation of skin sensitization are complex and a chemical needs to comply several properties being skin sensitizing. To account for the multitude of events in the induction of skin sensitization an in vitro test system will consist of a battery of vario…

Animal Testing AlternativesResponse ElementsToxicologymedicine.disease_causeSensitivity and SpecificityAntioxidantsCell LineAllergenmedicineHumansAllergic contact dermatitisReporter geneIntralaboratoryLocal lymph node assaybusiness.industryIn vitro toxicologyReproducibility of ResultsDendritic CellsGeneral MedicineDendritic cellAllergensSkin Irritancy Testsmedicine.diseaseHaCaTDermatitis Allergic ContactImmunologyPeptidesbusinessToxicology in Vitro
researchProduct

First overview on the 4th Annex I Habitats Report in Italy: methods, criticality, results and future prospects

2019

Segnalazioni varie

Annex I Habitat Italian Report Biogeographic RegionsSettore BIO/03 - Botanica Ambientale E Applicata
researchProduct

Statin-induced autoimmune myositis: a proposal of an “experience-based” diagnostic algorithm from the analysis of 69 patients

2023

AbstractStatin-induced autoimmune myositis (SIAM) represents a rare clinical entity that can be triggered by prolonged statin treatment. Its pathogenetic substrate consists of an autoimmune-mediated mechanism, evidenced by the detection of antibodies directed against the 3-hydroxy-3-methylglutaryl-coenzyme A reductase (anti-HMGCR Ab), the target enzyme of statin therapies. To facilitate the diagnosis of nuanced SIAM clinical cases, the present study proposes an “experience-based” diagnostic algorithm for SIAM. We have analyzed the clinical data of 69 patients diagnosed with SIAM. Sixty-seven patients have been collected from the 55 available and complete case records regarding SIAM in the l…

Anti-HMGCR antibodyStatin-induced autoimmune myositis (SIAM).SIAM case reportEmergency MedicineInternal MedicineSIAM diagnostic algorithmMuscle biopsyInternal and Emergency Medicine
researchProduct

Un reportage missionario per l’Accademia : la Relatione dal Chile di Antonio Maria Fanelli

2014

Missionario in Cile e Argentina, il gesuita Antonio Maria Fanelli scrive un réportage del suo viaggio per il padre Sigismondo, protagonista della letteratura accademica meridionale del Sei-Settecento.

Antonio Maria FanelliLetteratura odeporica sec. XVIISettore L-FIL-LET/10 - Letteratura ItalianaViaggi
researchProduct