Search results for "regulation"
showing 10 items of 4463 documents
La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français
2010
(VF)Cet article s’appuie sur les travaux académiques des dix dernières années pour évaluer les effets de la réglementation française visant à accroître l’indépendance des auditeurs. Pour les sociétés cotées en bourse, l’obligation de recourir à deux auditeurs se solde notamment par une moindre concentration du marché de l’audit : les Big Four détiennent une part de marché plus faible. Pour autant, les honoraires ne sont pas plus faibles, en raison vraisemblablement, d’une part, des coûts de coordination entre les deux auditeurs qui excèdent les bénéfices escomptés résultant d’un marché plus concurrentiel, d’autre part, de l’impossibilité de changer d’auditeur pendant la durée légale de six …
Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock …
2010
(VF)Cet article s’intéresse à l’investissement dans un actif intangible spécifique : la réputation. Son analyse pour les opérateurs sur les marchés financiers est particulièrement intéressante car elle met en exergue les arbitrages possibles entre des profits à court terme issus d’un avantage informationnel et les gains à long terme générés par la construction d’une bonne réputation. Nous focalisons notre attention sur deux acteurs informationnels majeurs du marché des actions : les auditeurs et les analystes financiers. En théorie, ces acteurs sont incités à développer une bonne réputation, parce qu’ils sont en relation continue avec les investisseurs qui demandent des informations fiables…
Gestión empresarial y dinámica laboral en España
2015
El objetivo del presente artículo es plantear una serie de reflexiones sobre la dinámica labo- ral reciente en la economía española bajo el enfoque analítico de la segmentación laboral. Desde esta perspectiva, la situación y problemas del mercado laboral se explican por un conjunto de factores relacionados con las prácticas de gestión empresarial y no tanto por la regulación que limita la competencia en el mercado o las modalidades contractuales. Nues- tra conclusión es que es necesario superar el marco analítico restringido del enfoque econó- mico convencional e introducir otras dimensiones, que van más allá del mercado, para una mejor compresión de los problemas laborales. En este sentido…
Different Modes of Regulation of the Expression of Dextransucrase in
2019
Leuconostoc lactis AV1 strain isolated from a Tunisian avocado was characterized as a dextran producer. The promoter PdsrLL and the dsrLL gene encoding the DsrLL dextransucrase responsible for the dextran synthesis were transcriptionally fused to the mCherry coding gene generating the pRCR20 plasmid. Upon plasmid transfer, both AV1n and the dextran non-producing Leuconostoc mesenteroides CM70 became red due to expression of the mCherry from the PdsrLL-dsr-mrfp transcriptional fusion. Characterization of the polymers present in cultures supernatants revealed that the DsrLL encoded from pRCR20 in the recombinant bacteria was able to synthesize dextran. The production of dextran by the DsrLL i…
Governance of organic cocoa production : An analysis of EU regulation through the framework of multilevel governance
2022
Motivation While organic agriculture is seen as the best way to achieve sustainable agriculture, the question of how actors in the sector can help remains unresolved. This article seeks to contribute to the global determination to resolve environmental challenges through sustainable agricultural practices grounded in multilevel governance. Purpose The article examines existing regulations governing the production and importation of organic cocoa. Methods and approach Multilevel governance is used as a theoretical and methodological tool to examine the discursive and material struggles which challenge the promotion of organic cocoa, using a content analysis of European Union (EU) regulations…
La contestazione della pretesa contributiva
2010
Questo saggio analizza la disciplina di cui al d. lgs. n. 46 del 1999 in ordine alla contestazione giudiziali e stragiudiziali dell'atto di accertamento e imposizione contributiva. This paper analyses the discipline, in d. lgs. No 46, 1999, in order the social insurance tax oppositions.
Yoga en España. Proceso de regulación profesional
2015
New approaches to spirituality go hand in hand with emerging physical, psychological and spiritual movements that have had a clear impact on many areas, and in particular on health and well-being. It is increasingly common to find nurses teaching yoga or doctors prescribing mindfulness. Use of socalled Complementary and Alternative Medicine (CAM) is becoming mainstream. Health centres, medical practices and even schools are offering a growing number of alternative therapies, resulting in the need for effective legal regulation of these activities, both in terms of professional recognition and training. In Spain, recent legislation represents a significant breakthrough in the regulation of y…
CONSIDERATIONS REGARDING REGULATIONS ON FINANCIAL MARKETS IN THE CONDITIONS OF ROMANIA AS A EU MEMBER STATE
2018
Financial markets are increasingly becoming an area of major interest to the European Union in its efforts to achieve competitive global development levels similar to those of the United States. The Lisbon Agenda is a testimony to this, although the latest assessments are not at all optimistic about the achievement of the target as expected for 2010. To meet its objectives, the EU has generated a comprehensive package of regulatory initiatives, composed of directives and regulations that translate its policies into the field. The paper aims at a careful review of all of them. Approximation of investment and capital markets is made from the two major chapters of Community policies whose free…
Azithromycin Differentially Alters TCR-Activated Helper T Cell Subset Phenotype and Effector Function
2020
In addition to their antibiotic activities, azithromycin (AZM) exhibits anti-inflammatory effects in various respiratory diseases. One of the potent anti-inflammatory mechanisms is through inhibition of CD4+ helper T (Th) cell effector function. However, their impact on specific Th subset is obscure. Herein, we demonstrate the cellular basis of phenotypic and functional alterations associated with Th subsets following AZM treatment in vitro. Using well-characterized Th subset specific chemokine receptors, we report significant suppression of T cell receptor (TCR)-stimulated hyperactivated CCR4+CXCR3+ (Th0) expansion compared to CCR4-CXCR3+ (Th1-like) and CCR4+CXCR3- (Th2-like) cells. Intere…
RUNX3 and T-Bet in Immunopathogenesis of Ankylosing Spondylitis—Novel Targets for Therapy?
2019
Susceptibility to ankylosing spondylitis (AS) is polygenic with more than 100 genes identified to date. These include HLA-B27 and the aminopeptidases (ERAP1, ERAP2, and LNPEPS), which are involved in antigen processing and presentation to T-cells, and several genes (IL23R, IL6R, STAT3, JAK2, IL1R1/2, IL12B, and IL7R) involved in IL23 driven pathways of inflammation. AS is also strongly associated with polymorphisms in two transcription factors, RUNX3 and T-bet (encoded by TBX21), which are important in T-cell development and function. The influence of these genes on the pathogenesis of AS and their potential for identifying drug targets is discussed here.