1,082 research outputs found
Advances in SPECT Methodology
No full textThe emerging role of molecular imaging has made possible to evaluate and quantify biochemical changes of molecular targets in specific neurochemical systems involved in movement disorders, providing neurochemical information of clinical changes before the pathological features occurred. In detail, radionuclides imaging techniques are frequently used for the in vivo study of neurotransmitter and receptor function, alterations in cerebral blood flow and metabolic activity, abnormal protein deposition, and inflammation, with a central role in molecular imaging for preclinical and clinical studies. The present chapter represents an overview of main use of single-photon emission computed tomography (SPECT) in movement disorders, with a focal attention on specific radiotracers used, recent advances in SPECT technology and reconstruction algorithm and added specific value of semiquantitative methods for images analysis. Finally, a brief paragraph is dedicated to description of SPECT/CT devices and advantages of using hybrid technology
Knowledge, innovation, and control towards accountability: a comparative case study
No full textto deepen the countervailing relationship between control and
innovation in knowledge-intensive complex organizations. The study adopts a middle range theory perspective
(Broadbent and Laughlin, 2013) to explore how control systems and innovation dynamics interact and shape
each other in the contexts of high complexity and intensive knowledge creation
Targeting Metabolic Nuclear Receptors: from the Ocean to the Discovery of Novel Lead Compounds
No full textFinancial instruments disclosure. A study on the value relevance of IFRS 7
No full textThis paper focuses on the relevance of financial instruments’ disclosure in the banking sector,
considered as a topic of crucial importance especially after the recent financial crisis.
Namely, this paper aims to test whether information required by IFRS 7 is value relevant for
investors in order to support them in assigning appropriate risk levels in their investment
decisions. The regulatory framework of bank’ financial risks is complex since it is formulated
by a range of different bodies. Literature, however, argues for the incompleteness of such
framework. This incompleteness is one of the premises for IFRS 7. The sample consists of all
Italian listed banks over a 7-year period, 2007–2013. Results confirm our expectations,
showing a positive association between banks’ value and the financial index disclosure
Synthesis of a new class of isoxazole derivatives with a dual FXR agonistic and COX-2 inhibitory activity.
No full textDo Investors find carbon information useful? Evidence from Italian firms
No full textThe usefulness of carbon disclosures has been questioned in the literature
because they do not truly reflect firm’s carbon performance, suggesting that they may not
be useful for risk evaluation and investment decisions. This study empirically tests the
usefulness of carbon information voluntarily disclosed by the Italian firms. Our results
based on the price model show that there is a positive association between the stock price
and carbon disclosures, suggesting that investors find carbon information useful for their
investment decisions. We find similar results based on the market valuation model.
Additionally, the results reveal that the positive association is especially strong for firms
that have established environmental committees on a voluntary basis and also for firms
from the highly polluting industries defined by the EU_ETS program, confirming that
investors’ positive response is especially strong to carbon disclosures by firms from the
highly polluting industries. We also find that the market reacts positively to carbon disclosures
by firms with a higher percentage of independent directors on their corporate
boards, but the positive association is marginally significant
The value relevance of IFRS 7 disclosures: An analysis of the banking sector
No full textThe aim of this study is to test whether financial risk disclosures required by IFRS 7 and Pillar 3 are value relevant for investors to support them in
their investment decisions. The sample in the study consists of banks listed on the London, Paris, Frankfurt, Madrid, and Milan Stock
Exchanges over an 8-year period, from 2007–2014. Based on the aforementioned standards, we built financial risk disclosure indexes and
distinguished different risk categories, qualitative and quantitative, as well as credit, liquidity, and market risk. Our analyses confirm that there
is a positive association between bank value and several categories of established risk disclosures. Furthermore, it suggests that disclosure
adds value to more traditional risk value measures. Besides, our results suggest that investors pay attention to the strength of the bank
authority when use IFRS 7 disclosure
Expected Credit Losses under IFRS 9: Concept, Models, and Disclosures
No full textThe IFRS 9 on Financial Instruments has made an important contribution to the credit loss recognition process and financial reporting by replacing the existing Incurred Credit Loss (ICL) model with the Expected Credit Losses (ECL) model. The ECL model applies to all financial instruments whether they are recognized at the amortized cost or at fair value. Firms are required to estimate and recognize loan loss allowances based either on the 12-month or lifetime ECL, depending on whether there has been a significant increase in the credit risk since initial recognition. In this chapter, we first briefly explain the scope of IFRS 9 and then discuss the main characteristics of ECL model and also present mathematical models that can be used to estimate credit loan losses. The mathematical models can be based either on the capital market, discounted cash flow, or weighted losses approach. Finally, we discuss ECL disclosures that are expected to provide greater transparency on credit risk and loan loss provisions, and also present economic implications of the ECL model on firm performance
Development of FXR, PXR and CAR agonists and antagonists for treatment of liver disorders.
No full textThe farnesoid-x-receptor (FXR), the constitute-androstane-receptor (CAR) and the pregnane-x-receptor (PXR) are ligand regulated nuclear receptors highly expressed in the liver and intestine supervising essential steps in the metabolism of xeno and endo-biotics in entero-hepatic tissues. Primary and secondary bile acids function as receptor agonists/ activators for these receptors. Activation of FXR by steroidal and non steroidal ligands promotes bile acids secretion by activating bile acids transporters in the apical membrane of hepatocytes. These effects are coordinated with a reduction in bile acids uptake at the basolateral membrane. However, FXR agonists interfere with the regulatory activity of CAR on hepatocyte's basolateral transporters. Because these effects might worsen liver injury in a subset of patients with obstructive cholestasis, development of FXR antagonists might be of clinical relevance. Structure-activity relationship studies have shown that available FXR antagonists are poorly specific for FXR, however specific FXR antagonists that are currently used in pre-clinical models of liver injury have been identified from marine organisms. PXR agonists are endowed with a wide array of biological activities but their effects on the expression/activity of phase I and II metabolizing enzymes is likely to limit their pharmacological development. Nevertheless a combination between FXR agonists and CAR and PXR agonists might hold utility in treating subset of patients with liver disorders. In addition, development of tissue specific FXR antagonists is an attractive opportunity to target subsets of genes in the intestine and liver avoiding sideeffects linked to FXR activation
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