Search results for "Repo"
showing 10 items of 2753 documents
Accountability, organizzazione e rendicontazione sociale nelle amministrazioni giudiziarie italiane: alcune evidenze empiriche
2015
Questo articolo illustra i contenuti della rendicontazione sociale dell’amministrazioni giudiziarie italiane che emergono dall’analisi di un campione di trenta bilanci sociali. Prima di presentare i risultati della ricerca empirica vengono affrontate alcune questioni concernenti il quadro teorico della rendicontazione sociale sia in termini generali che con particolare riferimento alle organizzazioni pubbliche e giudiziarie. La responsabilita sociale e una forma di cura delle relazioni tra organizzazione e ambiente che si esprime attraverso la rappresentazione di fatti e cifre cha hanno una qualche rilevanza per i portatori di interesse. Ma mentre nelle organizzazioni private la responsabil…
Credit Risk Disclosure Practices in the Annual Financial Reporting of Large Italian Banks: An Empirical Study
2018
The purpose of this paper is to evaluate the qualitative and quantitative profiles of the disclosure of credit risk in banking institutions. The authors employ content analysis to conduct an empirical study on a sample of large Italian banks. The sample represents approximately 60% of the Italian banking industry in terms of total assets.
Market Risk Disclosure in Banks’ Balance Sheet and Pillar 3 Report: the Case of Italian Banks
2018
The aim of this chapter is to investigate market risk disclosure in banking. The author employs content analysis to conduct an empirical study on a sample of the ten largest Italian banks. The study provides evidence that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. It also shows that there is room to improve various aspects of risk disclosure, and provides some useful insights for further research. The structure of this chapter is as follows. Section 1 introduces market risk disclosure in banking. Section 2 provides the theoretical foundations of risk disclosure. Section 3 analyses the specific nature…
How Banks Disclose Market Risk Information: an Empirical Analysis on a Sample of Italian Banks.
The topic of this paper is market risk reporting in banking, and its purpose is to provide a methodology to evaluate the qualitative and quantitative profiles of market risk disclosure. This methodology, based on a hybrid scoring approach, aims to assess the market risk disclosure in banking. In this paper, I use content analysis to conduct an empirical research on a sample of Italian banks. The paper provides evidences that banks differ in their market risk reporting, even though they are subject to similar regulatory requirements and accounting standards. The paper also shows that there is room to improve various aspects of market risk disclosure.
Information providers e information sharing mechanisms nel mercato creditizio italiano.
2015
Il presente lavoro esamina i principali casi aziendali di information providers e sistemi di information sharing operanti nel mercato creditizio italiano, con una prospettiva di analisi prettamente economico-aziendale. Sono analizzati i modelli di business dei primi 5 operatori italiani: Cerved, Crif, Infocamere, Experian, Euler Hermes Siac. Sarà, inoltre, preso in esame il sistema di condivisione di informazioni di natura pubblica, gestito dalla Banca d’Italia, che ha un ruolo di rilievo nel sistema creditizio italiano. Quello che emerge dall’analisi è un quadro molto variegato dei sistemi di informazione creditizia operanti in Italia in quanto, accanto al tradizionale business dell’inform…
Spanish validation of the Sexual Addiction Screening Test.
2018
Background and aims Sexual addiction is a pathological behavior characterized by a combination of excessive sexual desire and impaired ability to control it. Its incidence ranges between 1.2% and 32.2%, although this number may vary depending on the screening tool used. This wide variability is largely due to the use of non-validated instruments (e.g., structural validity relying on exploratory analyses, instruments translated without an additional validation process, or instruments validated in another format). To deal with these limitations, this study tested the psychometric properties of the Spanish paper-and-pencil and online versions of the Sexual Addiction Screening Test (SAST). Met…
Oral findings in secondary syphilis
2018
Background Syphilis is a sexually transmitted disease caused by Treponema pallidum. However, there are of hematogenic and vertical transmission. All health care professionals must be aware of the manifestations of this condition, such as oral lesions. Objectives This study to analyze and compare four clinical cases of syphilis that were diagnosed based on lesions in the oral cavity with published literature. Material and Methods Four patients with a confirmed sorologic and clinical diagnosis of syphilis were examined, confirmated from manifestation of oral lesions together with analysis of serological laboratory tests and histopathological analyses. Results Lesions were found in classic sit…
Evolutionary processes in the emergence and recent spread of the syphilis agent, Treponema pallidum
2022
Abstract The incidence of syphilis has risen worldwide in the last decade in spite of being an easily treated infection. The causative agent of this sexually transmitted disease is the bacterium Treponema pallidum subspecies pallidum (TPA), very closely related to subsp. pertenue (TPE) and endemicum (TEN), responsible for the human treponematoses yaws and bejel, respectively. Although much focus has been placed on the question of the spatial and temporary origins of TPA, the processes driving the evolution and epidemiological spread of TPA since its divergence from TPE and TEN are not well understood. Here, we investigate the effects of recombination and selection as forces of genetic diver…
Comparative analysis of immunohistochemistry, polymerase chain reaction and focus-floating microscopy for the detection of Treponema pallidum in muco…
2011
Summary Background The incidence of syphilis is increasing in many parts of the world including a re-emergence in Western Europe and North America. Depending on the disease stage, direct detection of Treponema pallidum in mucocutaneous lesions of syphilis may be difficult and histopathological findings are not always straightforward. Thus, the correct histological diagnosis may be challenging. Objectives Comparatively to evaluate the evidence for infection with T. pallidum by immunohistochemistry (IHC), polymerase chain reaction (PCR) and focus-floating microscopy (FFM). Methods A series of 86 paraffin-embedded skin biopsy samples from patients with primary, secondary or tertiary syphili…