Search results for "INTERMED"

Essays on Risk Disclosure: Evidence from the Banking Industry

2021

Un bastion de la résistance aux IFRS, la macro-couverture

2016

The lingering memory of the opposition within the EU to the endorsement of IAS 39 is still very much alive, and the so - called “carve out” standard is a daily remembrance of this fact . It is most commonly associated with the widespread use, within this standard, of the fair - value. This presentation aims at studying another battlefield, the banking practice of macro - hedging and the way French banks are still accounting for it. To This topic will be dealt with through the economic models at stake and their impact on the financial statements, in order to observe how an entity may, or may not, account for this specific activity.

A model for the γN → ππN reaction

1995

We have studied the γN→ππN reaction using a model which includes N, Δ(1232), N*(1440) and N*(1520) intermediate baryonic states and the ρ-meson as intermediate ππ resonance. The model reproduces fairly well experimental cross sections below E γ = 800 MeV and invariant-mass distributions even at higher energies. One of the interesting findings of the study is that the γ N →N*(1520) → Δπ process is very important and interferes strongly with the dominant Δ-Kroll-Ruderman term to produce the experimental peak of the cross section.

An intermediate level between the psychological and the neurobiological levels of descriptions of appraisal-emotion dynamics

2005

Conceptual space is proposed as an intermediate representation level between the psychological and the neurobiological levels of descriptions of appraisal and emotions. The main advantage of the proposed intermediate representation is that the appraisal and emotions dynamics are described by using the terms of geometry.

Corruption in international business: A review and research agenda

2020

Abstract We systematically reviewed the literature on corruption in international business (137 articles) for the last 17 years between 1992 and 2019. Additionally, we identified seven research streams in this growing literature: (1) the legislation against corruption, (2) the determinants of corruption, (3) combating corruption, 4) the effect of corruption on firms, (5) the political environment and corruption, (6) corruption as a challenge to existing theories of management, and (7) the effect of corruption on foreign direct investment and trade. Based on this review, we recommend that strong international laws are needed to minimize the negative impact of corruption on international busi…

Isolation and identification of intermediates from biodegradation of low chlorinated biphenyls (Delor-103).

2004

Abstract Microorganism Pseudomonas species P2 metabolizes polychlorinated biphenyls (PCBs) and biphenyl, producing the whole spectrum of intermediates, among them coloured intermediates, which are suitable for the monitoring of PCBs degradation by optical sensors. Knowledge of chemical structures and conditions of development of colour metabolites is necessary for application of optical analytical methods. The main goal of this work was the isolation and identification of intermediates from the biodegradation of the mixture of low chlorinated biphenyls (Delor-103), which is based on the solid phase extraction (SPE) of the whole mixture using LiChrolut EN cartridges, then silylation of the e…

Magnetoelectrochemistry of 4,4′-bis(dimethylamino)biphenyl and 4,4′-dinitrobiphenyl azacrown macrocyclic lactams

2005

Abstract The voltammetric behaviour at carbon fibre microelectrodes under the application of static magnetic fields of two series of macrolactams containing in their structure 4,4′-bis(dimethylamino)biphenyl or 4,4′-dinitrobiphenyl groups in MeCN solution is described. The response of 4,4′-dinitrobiphenyl receptors is dominated by two successive one-electron reduction processes at −0.9 and −1.6 V versus AgCl/Ag. 4,4′-bis(dimethylamino)biphenyl-containing receptors display two one-electron oxidations above +0.8 and +1.0 V. In both cases, a dihedral/planar interconversion precedes the second electron transfer step. Upon application of moderate (0.05–0.2 T) static magnetic fields to the electr…

Black hole lightning due to particle acceleration at subhorizon scales

2015

Supermassive black holes with masses of millions to billions of solar masses are commonly found in the centers of galaxies. Astronomers seek to image jet formation using radio interferometry, but still suffer from insufficient angular resolution. An alternative method to resolve small structures is to measure the time variability of their emission. Here, we report on gamma-ray observations of the radio galaxy IC 310 obtained with the MAGIC telescopes revealing variability with doubling time scales faster than 4.8 min. Causality constrains the size of the emission region to be smaller than 20\% of the gravitational radius of its central black hole. We suggest that the emission is associated …

Challenges and directions for Blockchain technology applied to Demand Response and Vehicle-to-Grid scenarios

2021

Abstract Nowadays, Blockchain is considered a consolidated technology supporting many different applications that integrate well with Artificial Intelligence and the Internet of Things, and supports the creation of Decentralized Autonomous Organizations. Within this wider framework, the energy blockchain applications are now deserving more and more attention, since blockchain architectures, on one hand, provide transparency and solve the information asymmetry problem, on the other, provide disintermediation. In this way, the dream of an energy market closer to end-users becomes a reality, although, still, the regulatory framework is not clear, especially for what concerns the tokenization o…

Blockchain Securities, Insolvency Law and the Sandbox Approach

2018

Blockchain is a new technology that is based on an algorithm which allows participants of an IT network to process, store and share data across multiple points without the need for any intermediary, at least in order to ensure the integrity of the data dealt with. This technology is simplifying financial markets—many organizations are launching initial coin offerings to facilitate the financing of new business ventures; moreover, ‘securities’ that are issued in such a digital form can be bought and sold in the secondary market without the intervention of the traditional intermediaries. However, this use of blockchain could give rise to many problems which, in this article, will be analysed …