137262 research outputs found
Sort by
Curbing Opportunistic Use of Managerial Discretion: The impact of Investor Horizon and Board Gender Diversity
No full textThis study explores the factors influencing managers’ discretionary materiality decisions in financial reporting, focusing on the role of institutional investors and Board of Directors (BoD) gender diversity. Given the judgmental nature of materiality assessments and the difficulty in detecting them, the study examines how different monitoring factors affect managers’ accuracy in classifying information as material. Using a 2 × 2 between-participants experimental design, we collected data involving 160 managers from four European countries. The experiment is based on the implementation of IAS 36 “Impairment of Assets”, and participants were asked to make materiality decisions under four conditions, varying institutional investors’ investment horizons (long-term vs. short-term) and BoD gender diversity (high vs. low women directors’ presence on the board). The results show that institutional investors with long-term investment horizons enhance managers’ willingness to consider information as material, due to their stronger monitoring. Furthermore, higher gender diversity on the board is associated with a greater likelihood that managers will judge information as material. Additionally, the results show that the positive effect of long-term institutional investors on materiality judgments is more pronounced when BoD gender diversity is low. By focusing on managers as key yet underexplored actors in the materiality decision-making process, this study contributes to the materiality literature and provides new insights into how institutional monitoring and board composition shape discretionary financial reporting choices
Il diritto all’identità di genere
No full textLa relazione ha inteso offrire le coordinate di sistema entro le quali inquadrare il diritto all'identità di genere quale diritto della persona e compiere una ricognizione dei più recenti arresti giurisprudenziali relativi agli aspetti della effettiva tutela del diritto in questione
Food-Grade polymers as smart carriers for maternal nutrition and fetal protection
No full textMaternal nutrition plays a pivotal role in ensuring optimal health outcomes for both mother and fetus. However, natural bioactive compounds such as omega-3 fatty acids, polyphenols, and probiotics face major limitations, including poor stability, low solubility, and limited bioavailability during pregnancy. Food-grade polymers have emerged as promising delivery platforms to overcome these challenges by enhancing stability, protecting against degradation, masking undesirable flavors, and enabling controlled or site-specific release. This review synthesizes recent advances in polymer-based encapsulation strategies for maternal nutrition, focusing on biopolymers such as alginate, pectin, chitosan, gum arabic, and protein–polysaccharide composites. Encapsulation techniques including spray-drying, complex coacervation, hydrogels, and nanoparticles are highlighted for their ability to improve bioactive delivery and efficacy. We further examine preclinical and clinical evidence, safety considerations, and regulatory challenges that must be addressed before translation into maternal health interventions. Overall, food-grade polymers represent a promising tool to transform maternal nutrition into more effective, sustainable, and personalized strategies; however, industrial scalability, long-term safety, and standardized clinical validation remain pressing gaps for future research
Gas-involved photo- and electro-catalysis roadmap towards 2030
No full textThe catalytic transferred of small molecules into high-value chemical products in green methods are highly perused, and has obtained huge attention. In this field, great progress has been achieved during the past five years. Followed by the roadmap (Chinese Chemical Letters, 2019, 30, 2089–2109) written by us before five years, we think that it should be updated to give more insights in this field. Thus, we write the present roadmap based on the fast changed background. In this roadmap, oxygen and carbon dioxide reduction reactions (including at high temperature), photocatalytic hydrogen generation and carbon dioxide reduction reactions, (photo)electrocatalytic reduction of O2 to H2O2 and NH3 generated from N2 are discussed. The progress and challenges in above catalytic processes are given. We believe this manuscript will give the researchers more suggestions and help them to obtain useful information in this field
CRISPR-Cas Technology Turns Chlamydomonas reinhardtii into a Flagship for Algal Biotechnology
No full textMicroalgae represent some of the most promising eukaryotic platforms in biotechnology due to their rapid growth, simple cultivation requirements, reliance on sunlight as a primary energy source, and ability to synthesize high-value bioactive compounds. These characteristics have made microalgae attractive candidates in various fields, including biofuel production, carbon capture, and pharmaceutical development. However, several technical limitations have limited their large-scale use as sustainable biofactories. A paradigm shift is currently occurring thanks to the genetic manipulation of microalgae, driven by CRISPR-Cas technology. Significant progress has been made in the model species Chlamydomonas reinhardtii, particularly in the targeted and efficient insertion of foreign DNA. Despite this progress, key challenges remain, and further optimization of CRISPR-Cas methodologies is needed to fully unleash the genetic potential of this organism. This review provides an overview of the convergence of CRISPR-Cas technologies in microalgae research, highlighting their impact on genetic studies, metabolic engineering, and industrial applications. It summarizes recent advances in microalgal genome editing through CRISPR systems, outlines current technical challenges, and highlights future directions for improving the implementation of this innovative technology in microalgal biotechnology
Alcohol Use Disorder versus Adverse In-Hospital Outcomes after Radical Cystectomy and Ileal Conduit Urinary Diversion
No full textBackground: Radical cystectomy (RC) is the gold standard treatment for muscle-invasive bladder cancer (BCa). Alcohol use disorder (AUD) may predispose to worse adverse in-hospital outcomes after RC and ileal conduit urinary diversion. The current study addressed this knowledge gap. Patients and Methods: Descriptive analyses, propensity score matching (PSM), and multivariable logistic and Poisson regression models were used to address patients with BCa treated with RC and ileal conduit within National Inpatient Sample (2006–2019). Results: Of 15,018 RC and ileal conduit patients, 320 (2.1%) had history of AUD at baseline. Compared with their non-AUD counterparts, patients with AUD exhibited significantly higher rates of adverse in-hospital outcomes in 9 of 14 categories, namely: critical care therapies (Δ + 12.0%), overall complications (Δ + 11.0%), prolonged length of stay (Δ + 11.0%), pulmonary complications (Δ + 6.0%), acute kidney injury (Δ + 5.0%), hepatic complications (Δ + 3.2%), in-hospital mortality (Δ + 2.8%), cardiac complications (Δ + 1.6%), and total hospital charges (Δ + 7925 US$, all p < 0.05). After multivariable adjustment, AUD independently predicted higher rates of adverse in-hospital outcomes in the same 9 of 15 categories, namely: hepatic complications [odds ratio (OR) 3.3], in-hospital mortality (OR 3.2), acute kidney injury (OR 1.7), overall complications (OR 1.7), cardiac complications (OR 1.5), critical care therapies (OR 1.4), prolonged length of stay (OR 1.3), pulmonary complications (OR 1.2), and total hospital charges (OR 1.2, all p < 0.01). Conclusions: Since AUD significantly predisposes to higher rates of adverse in-hospital outcomes and in-hospital mortality after RC and ileal conduit urinary diversion, precautionary measures prior to admission and during hospital stay may be warranted in patients with AUD
Componente del gruppo di ricerca sul tema “Eutanasia tra diritto, religione e letteratura” presso l’ Università della Calabria.
No full textChemical and size-resolved signatures of firework smoke in an urban atmosphere
No full textAerosol particles significantly influence atmospheric composition and urban air quality, yet episodic and non-conventional anthropogenic sources, such as pyrotechnics, remain less well characterized. These events can emit gaseous pollutants and fine particulate matter containing metals and organic additives, posing acute exposure risks in densely populated areas. This study presents an observational characterization of the atmospheric impact associated with the celebrations following the Italian football championship in Naples on May 23, 2025, providing a real-world case study of large-scale pyrotechnic and smoke-bomb use in an urban environment. Continuous monitoring from 22 to May 31, 2025 employed a High-Resolution Time-of-Flight Aerosol Mass Spectrometer with a Soot-Particle module and an Optical Particle Sizer. During the peak celebration night, major aerosol constituents increased rapidly. Chemical analysis revealed distinct pyrotechnic signatures, including pronounced chlorine enrichment, concurrent spikes in coloured-formulation metal tracers (Ba, Sr, Cu), enhanced hydrocarbon fragments, and smoke-bomb combustion markers. Elemental analysis indicated a shift toward less-oxidized organic aerosol, consistent with fresh primary-combustion input. Size-resolved data showed that PM mass increased primarily in the accumulation mode. In contrast, particle number increased most strongly in the submicron fraction, implying a dual exposure concern: elevated mass burden and fine-particle concentrations. Although total PM mass decayed rapidly, aerosol chemical composition remained perturbed. These findings demonstrate that large-scale pyrotechnic use creates acute, chemically complex pollution episodes with significant implications for urban air quality. Compared with another major fireworks event, New Year's Eve 2025 in Naples, the celebration exhibited a lower peak in PM2.5 but more persistent compositional anomalies, underscoring the need for integrated chemical- and size-resolved monitoring to assess episodic urban emissions beyond standard regulatory metrics. Unlike typical single-night fireworks, this multi-night, city-wide celebration represents a non-conventional pyrotechnic episode, in which mass concentrations recover quickly while aerosol composition and size properties remain perturbed for several days
Proiezioni dell’imperatore oltre la vita: l’apoteosi come istituto giuridico e fenomeno politico
No full textLa relazione si prefigge di delineare un panorama articolato e critico del fenomeno della divinizzazione dell’imperatore (consecratio) intesa non solo come esito rituale ma come dispositivo simbolico e giuridico di straordinaria rilevanza ai fini della legittimazione di successione al potere. La consecratio, alla luce della relativa rogatio proposta dal successore al senato, diventava così un dispositivo di transizione costituzionale, capace di formalizzare la continuità del potere e di legittimare il nuovo esecutivo imperiale
