Search results for "PTC"

Unraveling the evolutionary history of the phosphoryl-transfer chain of the phosphoenolpyruvate:phosphotransferase system through phylogenetic analys…

2007

[Background] The phosphoenolpyruvate phosphotransferase system (PTS) plays a major role in sugar transport and in the regulation of essential physiological processes in many bacteria. The PTS couples solute transport to its phosphorylation at the expense of phosphoenolpyruvate (PEP) and it consists of general cytoplasmic phosphoryl transfer proteins and specific enzyme II complexes which catalyze the uptake and phosphorylation of solutes. Previous studies have suggested that the evolution of the constituents of the enzyme II complexes has been driven largely by horizontal gene transfer whereas vertical inheritance has been prevalent in the general phosphoryl transfer proteins in some bacter…

Validez de la información financiera en los procesos de insolvencia. Un estudio de la pequeña empresa española

2013

ResumenEn este trabajo nos proponemos un doble objetivo. Por un lado planteamos la posibilidad de que la presente crisis haya afectado de forma desigual a la motivación por la que las empresas fracasan, y por otra parte, como segundo objetivo, pretendemos contrastar la validez de ciertos modelos de predicción en un contexto de fuerte variación provocado por la crisis económica actual.Para ello, inicialmente someteremos la información de 2 muestras de datos financieros de pequeñas empresas a diversas pruebas estadísticas que pongan de manifiesto la variación de la información contable en 2 escenarios: uno de inexistencia de crisis y otro ante la situación de crisis financiera actual. Después…

Z-score and P-score for bankruptcy fraud detection: a case of the construction sector in Latvia

2019

To protect investment and ensure repayment of payables, recent studies have focused on identifying the relationships between company bankruptcy and internal fraud. The P-score model that is based on the most popular Altman Z-score model has been developed to indicate the manipulation of financial statements. Purpose of the study is to determinate the accuracy and the feasibility of P-score and Z-score models to detect fraudulent bankruptcy in regional conditions, based on reports of the Latvian construction companies that failed due to fraud, and during the verification of other known data. Research methodology is based on the background studies of P-score testifying, applying this approach…

International Bankruptcy in Spain

2011

International Bankruptcy Law is a very trendy topic. Many countries have reformed their national Acts seeking to adapt them to the current economic situation. Also Spain did this some years ago. The New Spanish Bankruptcy Act of 2003 includes some rules on International Bankruptcy. These rules are directly linked to the EU Regulation on cross-border insolvency and depend on it. The article analyze in depth solutions embodied in the Act and their -not always easy- relationship with the Regulation. Something that happens in some other EU Member States.

Intellectual Capital Management Increase in Offshoring

2021

Offshoring is a method for companies from automotive software development industry to have access to a larger pool of talents or to reduce the development costs. In order to have success, the management must be prepared for knowledge transfer process that will be different while compared to training a new employee at the headquarters. Many companies fail when this step is made and instead of reducing the costs, the loss can drag down the business even to the bankruptcy. In this paper, it is presented a solution for a systematic knowhow increase for the new offshore team, applicable to the processes of knowledge transfer. Complex trainings and various methods of solving the orders are not re…

International competitiveness, job creation and job destruction—An establishment-level study of German job flows

2010

Abstract This study investigates the impact of international competitiveness on net employment, job creation, job destruction, and gross job flows for a representative sample of German establishments from 1993 to 2005. We find a statistically significant but economically small effect of real exchange rate shocks on employment, comparable to the one found in studies for the United States. However, contrary to the United States, the employment adjustment (among surviving firms) operates mainly through the job creation rather than the job destruction rate. Job destruction occurs essentially through discrete events such as restructuring, outsourcing and bankruptcy. We suggest that these finding…

Udaremnienie lub ograniczenie zaspokojenia wierzycieli przez niewypłacalnego przedsiębiorcę - wybrane aspekty karnoprawne

2018

Legally protected cultural goods and bankruptcy proceedings

2020

This paper deals with general problems of legal aims of bankruptcy proceedings in connection with the aims of heritage protection – issues built by completely different systems of values. Bankruptcy is designed for protecting pecuniary interest of a limited group of people, while cultural heritage is protected for present and future generations, despite its current commercial significance. In the global environment, bankruptcy of a cultural goods owner usually has a cross-border range but national bankruptcy legislations and laws devoted to heritage protection differ in very serious aspects. For this reason the paper is not limited to any concrete legal order. There are discussed some impor…

Frame Competition After Key Events: A Longitudinal Study of Media Framing of Economic Policy After the Lehman Brothers Bankruptcy 2008–2009

2016

Familial seborrhoeic keratosis associated with multiple 'pure reticulated acanthomas' and infundibulocystic basal cell carcinomas.

2017

Background A variety of genodermatoses with multiple cutaneous tumors with germline genetic alterations such as Gorlin syndrome with PTCH1 gene mutations have been described. Other cutaneous syndromes have been associated with somatic gene mutations, such as FGFR3 in familial seborrhoeic keratosis. Objective We describe the clinical, dermoscopic, and histopathological features of multiple cutaneous lesions, mostly infundibulocystic basal cell carcinomas and pure reticulated acanthomas, present in a family affected by familial seborrhoeic keratosis. In addition, we tested for possible germline alterations in the FGFR3 and PTCH1 genes. Methods Ten members of one family were clinically examine…