Search results for "SAC"

Indigenous yeast communities in the environment of ‘‘Rovello bianco’’ grape variety and their use in commercial white wine fermentation

2009

The indigenous yeast communities associated with several vineyard habitats were analysed. Wild yeasts were isolated, differentiated at strain level and identified. A phylogenetic tree based on partial 26S rRNA genes was constructed. The strains were characterized and the indigenous Saccharomyces cerevisiae GR1 was then used to carry out a vinification process and compared with a commercial yeast. Wines obtained were subjected to chemical and sensory analysis. The comparison between the two products highlighted differences due to the fer- menting strains employed. The vineyard environment was found to strongly influence the composition of yeast communities, thus, confirming the theory of ‘te…

Fermentazioni miste Candida – Saccharomyces per la produzione di vini rossi con maggiore contenuto di glicerolo

2011

"Sipensamos en espacios de perpetración, no hay nada comparable al Valle de los Caídos". Conversación con Francisco Ferrándiz

2021

Oxidative stress induces the expression of the major histocompatibility complex in murine tumor cells.

2001

The effect of t-butyl hydroperoxide (t-BOOH) on the induction of the Major Histocompatibility Complex (MHC) class I genes has been studied in two cell clones (B9 and G2) of the methylcholanthrene-induced murine fibrosarcoma GR9. These two clones were selected based on their different biological and biochemical behavior specially related to their tumor induction capability when injected into a BALB/c mouse. t-BOOH (0.125 mM) induced the expression of H-2 molecules in both cell clones. In B9 cell clone, in which MHC basal expression is very low or absent, t-BOOH significantly induced H-2Kd, H-2Dd and H-2Ld molecules. In G2 cell clone the expression of MHC class I genes was also enhanced by th…

Do laboratory exposures represent field exposures? Effects of sediments contaminated by wood industry on yolk-sac fry of rainbow trout (Oncorhynchus …

2015

Purpose. Risk assessment of contaminated sediments is routinely based on laboratory exposures. The purpose of this work was to study if sediments contaminated by the chemical wood industry cause developmental defects in fish fry and how well a laboratory exposure correlates with a field exposure. Materials and methods. Newly hatched yolk-sac fry of rainbow trout (Oncorhynchus mykiss) were exposed in the laboratory and in situ. In the laboratory, the fish were placed in contact with either clean or contaminated sediment in aquaria. In the field, half of the fish were placed in contact with the lake sediment and the other half were similarly caged 2 m above it, to discern the effects of the s…

Opening the Door for the Opportunistic Use of Interim Financing: A Critical Assessment of the EU Draft Directive on Preventive Restructuring Framewor…

2018

The draft of the EU Directive on Preventive Restructuring Frameworks and Second Chance (the "Directive") provides rules for adopting reorganisation plans in order to avoid insolvency. The draft Directive also provides rules on the related problem of interim financing. According to the draft Directive, interim financing should be encouraged and not be made subject to clawback unless parties have committed fraud or acted in bad faith. The Directive thereby fails to recognise that finance transactions are too diverse in nature to provide the company and its financial creditors with a transaction avoidance free period. If the Directive is adopted in its current form, it will open the door for o…

Accounting for Emission Trading Schemes: A Still Open Debate

2014

AbstractEmission allowances form the common trading currency introduced by the European Emission Trading Scheme to cover the emission of greenhouse gases. This initiative forces companies to internalise environmental expenses, so that it has an impact on accounting practices. The aim of this note is to discuss some alternative views on how to record this economic transaction, which could help the International Accounting Standards Board to find an accepted proposal. Adopting a common approach would always be preferable to the current situation characterised by total discretion. Indeed relying on the business model as proposed by the Autorite des Normes Comptables and the European Financial …

Revenues from related Parties Transactions and UEFA Financial Fair Play. The Search for an Alternative Solution to Fair Value Measurement for the Bre…

2014

Transactions with related parties (RPTs) are numerous and frequent in the economy of companies; they are often made with different values from the ones in arm’s length transactions, and sometimes for opportunistic reasons. Many cases of RPTs occur in the football sector too, and they are mostly related to sponsorship contracts revenues. Through the financial fair play regulations, UEFA encourages the clubs which want to get the license for competing in European tournaments, to count on their capability to operate on the basis of their own revenues. The reorientation of the professional football clubs economic governance requested by UEFA also provides specific RPTs disclosure as well as the…

Emergence of Statistically Validated Financial Intraday Lead-Lag Relationships

2014

According to the leading models in modern finance, the presence of intraday lead-lag relationships between financial assets is negligible in efficient markets. With the advance of technology, however, markets have become more sophisticated. To determine whether this has resulted in an improved market efficiency, we investigate whether statistically significant lagged correlation relationships exist in financial markets. We introduce a numerical method to statistically validate links in correlation-based networks, and employ our method to study lagged correlation networks of equity returns in financial markets. Crucially, our statistical validation of lead-lag relationships accounts for mult…

Italy: money transfer, money laundering and intermediary liability

2020

Purpose This paper aims to offer a general overview of money transfers in Italy and Europe focussing specifically on the migrant community. This is of particular interest because it is in that community where money transfers are most prevalent. This shows the money transfer system as a tool that could guarantee the financial inclusion of migrants but at the same time being used in a distorted and unlawful manner. Design/methodology/approach After a brief introduction focussed on working principles and legal frameworks, the paper will go deeper in evaluating money transfer data. This data, which comes from various legal authorities, will show the extent to which different migrant communitie…