172 research outputs found
IAS/IFRS and "Capital Accounting System": a literature analysis
No full textThe purpose of this study is to analyse the “capital accounting system” and its evolution in the
National and International literature to point out which are the elements that mainly affect
International Accounting Standards.
This work, starting from the theorization of Besta (the most important author modelling the
“classic capital accounting system” at the beginning of ‘900) and following with De Dominicis
(the author of the “variante corrente” of the capital accounting system), analyses the theorizations
arising from the International literature, reaching to point out some specific characteristics of the
capital accounting system that specifically affect International Accounting Standards Ias/Ifrs
From “capital accounting system” to Ias/Ifrs through a National and International literature analysis
No full textThe purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards.
This work, starting from the theorization of Besta (the most important author modelling the “classic capital accounting system” at the beginning of ‘900) and following with De Dominicis (the author of the “variante corrente” of the capital accounting system), analyses the theorizations arising from the International literature, reaching to point out some specific characteristics of the capital accounting system that specifically affect International Accounting Standards Ias/Ifrs
Dose-response relationship of ICS/fast-onset LABA as reliever therapy in asthma
No full textBackground and objective: The dose-response relationship of inhaled corticosteroid (ICS)/fast-onset long acting beta agonist (LABA) reliever therapy has not been formally addressed. The objective of this retrospective analysis is to ascertain from the available evidence whether ICS/fast-onset LABA administered as reliever therapy has a different dose-response relationship than maintenance fixed dose ICS/fast-onset LABA therapy in reducing risk of severe exacerbations. Methods: A systematic literature review was undertaken to identify randomised controlled trials (RCTs) in which randomised treatments included either i) budesonide/formoterol reliever monotherapy versus budesonide/formoterol fixed dose maintenance with short acting beta agonist (SABA) reliever therapy, or ii) budesonide/formoterol reliever therapy in addition to budesonide/formoterol maintenance versus higher fixed dose maintenance budesonide/formoterol with SABA as reliever therapy. Eligible studies were reviewed to allow determination of the relative potency and efficacy of the comparator regimens to reduce the risk of a severe exacerbation. Results: The one RCT of budesonide/formoterol reliever monotherapy showed a 4.6-fold (95% CI 2.9 to 7.3) greater potency than budesonide/formoterol fixed dose maintenance plus SABA reliever therapy in reducing the risk of severe exacerbations. In the one RCT that compared budesonide/formoterol maintenance and reliever therapy with higher fixed dose maintenance budesonide/formoterol plus SABA reliever therapy, there was an additional 26% (95% CI 4 to 42%) reduction in severe exacerbation risk with the addition of budesonide/formoterol reliever therapy to maintenance budesonide/formoterol, despite a 25% lower total budesonide/formoterol dose. Conclusion: The limited available evidence suggests that budesonide/formoterol reliever therapy has greater potency and efficacy than budesonide/formoterol fixed dose maintenance plus SABA reliever therapy in reducing the risk of a severe exacerbation. This is an important concept which has the potential to guide clinical practice in asthma, although the small number of studies available highlights the need for further research to better define these pharmacological properties
ICS-formoterol reliever therapy stepwise treatment algorithm for adult asthma
No full textNo abstract availabl
Communiquer par l’image : Trois essais de culture visuelle.
No full textCette note de lecture porte sur une exploration sémio-discursive de trois ensembles visuels spécifiques de notre temps. En effet, dans son ouvrage Communiquer par l’image, représentatif de sa méthodologie longuement développée à travers ses recherches, Andrea Semprini articule approche sociosémiotique de la communication et perspective culturaliste. Ainsi, à travers trois essais analytiques portant sur différents objets, l’auteur démontre le « monde possible » que chacun de ces éléments contribue à instaurer.This book review examines Andrea Semprini’s semiodiscursive exploration of three (culturally significant) visual phenomena characteristic of our time. In Communication par l’image, a work representative of a methodology developed over years of research, Semprini articulates his socio-semiotic approach to communication and a culturalist perspective. Through three analytical essays on diverse objects, the author shows us the “possible world” that each of these visual elements contributes to creating
Affari amicali o familiari. Il discrimen tra la donazione rimuneratoria e l’obbligazione naturale
No full textIn friendship or family relationships, deals are often made without reflecting the real market value of performances or the goods exchanged. After some reflections on the consequences of a "considerable disproportion" between the performances in a contract of sale and on the negotium mixtum cum donatione, the essay examines remunerative donations and natural obligations, which are often evoked in these situations. In particular, the author analyses the "discrimen" between remunerative donations and natural obligations, with the aim of clarifying their admissible uses in the realisation of friendly or family deals
The Anti-Inflammatory Reliever (AIR) Algorithm Study: a protocol for a single group study of an AIR stepwise approach to the treatment of adult asthma
No full textBackground
The stepwise approach to long-term asthma management, which traditionally incorporates short-acting β2-agonist reliever therapy, has been a core feature of asthma guidelines for over 30 years. There have been no studies, however, directly investigating the use of an entire guideline-recommended track. Recently, inhaled corticosteroid–formoterol has been recommended as the preferred reliever therapy in adult asthma, in accordance with a stepwise “Anti-Inflammatory Reliever” (AIR) treatment track.
Objective
The aim of this study was to evaluate the AIR stepwise approach recommended by the New Zealand adolescent and adult asthma guidelines, in combination with a novel algorithm for transitioning between treatment steps.
Methods
This 52-week, open-label, single-group study will recruit 100 adults aged 18 to 75 years with mild, moderate and moderate–severe asthma (ACTRN12620001010987). Participants will be allocated to budesonide–formoterol 200/6 µg, one actuation as needed (Step 1), one actuation twice daily and as needed (Step 2), or two actuations twice daily and one as needed (Step 3). Treatment steps will be adjusted throughout the study, in response to reliever use and asthma attacks, according to a stepwise AIR algorithm. Following a 26-week period of investigator-led transitions, participants will adjust their own treatment step. The primary outcome is participant satisfaction as measured by the Global Satisfaction score of the Treatment Satisfaction Questionnaire for Medication. Secondary outcomes will assess efficacy and safety, and describe patterns of medication use and participant flow through the treatment steps.
Conclusion
This is the first trial to assess the AIR treatment track and algorithm. The results will provide knowledge to guide the clinical use of this approach
Questioni in tema di comunione legale e partecipazioni societarie
No full textThe essay analyses the legal regime applicable to the company share acquired by a spouse in joint ownership of assets, in order to clarify whether it becomes immediate co- ownership pursuant to art. 177 of the Civil Code or de residuo co-ownership pursuant to art. 178 of the Civil Code. In the absence of a clear rule, the author reflects on the preferable interpretation and, from a de iure condendo point of view, proposes a reconstruction based on a fairer balance between the constitutional principles protecting the family and the freedom of economic initiative; lastly, specific in-depth studies are made on certain potentially 'modifying' and/or 'extinguishing' events of the identified legal regime
From "capital accounting system" to Ias/Ifrs through a National and International literature analysis
No full textThe purpose of this study is to analyse the “capital accounting system” and its evolution in the National and International literature to point out which are the elements that mainly affect International Accounting Standards.
This work, starting from the theorization of Besta (the most important author modelling the “classic capital accounting system” at the beginning of ‘900) and following with De Dominicis (the author of the “variante corrente” of the capital accounting system), analyses the theorizations arising from the International literature, reaching to point out some specific characteristics of the capital accounting system that specifically affect International Accounting Standards Ias/Ifrs
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