Search results for "Repo"

Intellectual capital information in sustainability reports: an analysis of Italian banking sector

2014

In a knowledge-based economy Intellectual Capital is a main source for companies to gain competitive advantage. This study focuses on banking sector, which is one of the most knowledge-intensive industries. The aim of this paper is to examine empirically the level and the extent of Intellectual Capital (IC) information in the sustainability reports over the years 2006 and 2012. Several empirical studies have examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries, but few studies have analyzed the ICD in the financial sector. Banks policies regarding how they contribute to the conservation of energy and natural resources and …

Il test IE-ACCME:la misurazione dell'abilità, conoscenza e consapevolezza meta-emotiva in preadolescenti e adolescenti.

2011

Cyclic adenosine monophosphate is a key component of regulatory T cell–mediated suppression

2007

Naturally occurring regulatory T cells (T reg cells) are a thymus-derived subset of T cells, which are crucial for the maintenance of peripheral tolerance by controlling potentially autoreactive T cells. However, the underlying molecular mechanisms of this strictly cell contact–dependent process are still elusive. Here we show that naturally occurring T reg cells harbor high levels of cyclic adenosine monophosphate (cAMP). This second messenger is known to be a potent inhibitor of proliferation and interleukin 2 synthesis in T cells. Upon coactivation with naturally occurring T reg cells the cAMP content of responder T cells is also strongly increased. Furthermore, we demonstrate that natur…

Internal Hernia Masquerading As Necrotizing Enterocolitis

2017

In extremely preterm infants, acute abdominal emergencies are fortunately less common with improving care. Spontaneous intestinal perforation and necrotizing enterocolitis are conditions where emergency surgery is most often needed. Conservative medical management and placement of temporary drain are often used in the initial management. Internal hernia (IH) is an uncommon cause of bowel obstruction in neonates, is difficult to diagnose and unfortunately are found only at autopsy. The presentation in preterm infants, distinction between these conditions, and the need for early diagnosis of IH are discussed.

Massive Open Online Courses for IFRS Education: A Point of view of Spanish Accounting Educators

2016

Abstract This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and iii) the opinions regarding the interest of MOOCs on IFRS. The overall opinion of educators is positive because, although the majority has never taught or participated in a MOOC, over 80% consider it useful in the learning process. Flexibility is considered the main advantage of MOOCs as well as its valuable potential for autonomous lear…

Un análisis empírico del impacto de la regulación contable en el mercado de auditoría

2017

El objetivo de la presente tesis se centra en el estudio de la estructura del mercado de la auditoría así como en analizar el impacto económico que la regulación contable ejerce sobre determinados elementos del mercado de auditoría (honorarios y rentabilidad de las firmas de auditoría). A partir de la publicación del Reglamento europeo 1606/2002 se requirió a los grupos cotizados que formulasen sus estados financieros consolidados desde el 1 de enero de 2005, conforme a las Normas Internacionales de Información Financiera o NIIF. En España, la adaptación de las NIIF al resto de empresas, no se llevó a cabo hasta la aprobación del Nuevo Plan General Contable (NPGC) y del plan para pequeñas y…

The periodic reporting procedure of the United Nations System and the human right to water: opportunities and challenges

2020

A água é fundamental para a vida. Contudo, foi apenas nos anos 70 que o acesso a este bem começou a ser discutido, a nível internacional, como um direito humano. Antes disso, algumas Convenções e Tratados das Nações Unidas reconheciam, de alguma forma, o direito à água, mas tal direito tinha que ser inferido de outros direitos ou estava limitado à uma determinada categoria de pessoas. Independentemente das suas limitações, estes textos podem reforçar a aplicação do direito humano à água, especialmente através dos seus mecanismos de monitoramento: os relatórios periódicos e os casos litigiosos. Assim, o objetivo deste artigo é analisar em que medida o mecanismo de relatórios periódicos pode …

The use of the internet for corporate reporting by Spanish companies

2002

During the last decade there has been a profound revolution in the information technology by means of the Internet, and obviously accounting has been directly affected by this change. Although the main objective of this paper is to study the use of the Internet by Spanish companies to disclose financial information, we also discuss about the reasons of companies to use the new technologies to communicate with interested parties and its consequences. The empirical research is based on companies listed on the Madrid stock exchange , we analyse not only the information provided, but also the factors that explain the different attitudes of companies towards this vehicle for investors relationsh…

Intangibles Disclosure Information on Internet by Multinational Corporations

2003

Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, more widely and at less cost, providing a platform to integrate different technologies and reducing the cost of providing hard copy annual reports. In this paper, we have examined the extent and the way companies use Internet to provide information about their intangibles. We have established for the Sta…

A case report of pulmonary vein isolation performed in a patient with polysplenia and interrupted inferior vena cava

2021

Abstract Background Pulmonary vein isolation (PVI) has entrenched itself as one of the main approaches for the treatment of paroxysmal symptomatic atrial fibrillation (AF). Pulmonary vein isolation prevents focal triggers from pulmonary veins from initiating AF paroxysms. As standard—PVI is performed through the inferior vena cava (IVC) approach, through the femoral vein. However, there are conditions when this approach is not appropriate or is not available. Case summary We report a case of a 53-year-old male who was referred to Pauls Stradins Clinical University Hospital for PVI due to worsening AF. Due to the rare anatomical variant of the venous system, the standard approach to PVI coul…