170,383 research outputs found
C. J. Berr, H. Groutel, Les grands arrêts du droit de l'assurance
No full textC. J. Berr, H. Groutel, Les grands arrêts du droit de l'assurance. In: Revue internationale de droit comparé. Vol. 30 N°4, Octobre-décembre 1978. pp. 1070-1071
C.-J. Berr et H. Groutel (sous dir.), Les assurés face aux assureurs dans le monde contemporain
No full textC.-J. Berr et H. Groutel (sous dir.), Les assurés face aux assureurs dans le monde contemporain. In: Revue internationale de droit comparé. Vol. 36 N°3, Juillet-septembre 1984. pp. 644-645
C.-J. Berr et H. Groutel (sous dir.), Les assurés face aux assureurs dans le monde contemporain
No full textC.-J. Berr et H. Groutel (sous dir.), Les assurés face aux assureurs dans le monde contemporain. In: Revue internationale de droit comparé. Vol. 36 N°3, Juillet-septembre 1984. pp. 644-645
The growth dynamics of technology-based firms in Scotland
No full textIn recent years high growth firms (HGFs) undertaking rapid, transformative growth, have been identified as important contributors to economic growth (Acs et al, 2008; Anyadike-Danes et al, 2009; OECD, 2010). For a wide variety of reasons, notably their contribution to employment growth, high export intensity, strong contribution to productivity growth and innovation, HGFs have been hailed as vital drivers of economic competitiveness (Henrekson and Johansson, 2010). As a consequence, these firms (often referred to as 'gazelles'), have been accorded a central role in many economic development strategies at both national and regional levels, especially during a time of economic austerity where employment growth has been an overriding policy goal for many governments (BERR, 2008; NESTA, 2011; OECD, 2010; Scottish Enterprise, 2011). Yet despite the strong policy focus on the promotion of HGFs in recent times, much remains unknown about these organisations and how best to support them (Henrekson and Johansson, 2010; Anyadike-Danes et al, 2012; Mason and Brown, forthcoming). Scottish Enterprise recently commissioned research on Scotland’s population of HGFs (Mason and Brown, 2010). This was the first comprehensive analysis of these firms ever conducted in Scotland and some of the findings were published in this journal (Brown and Mason, 2010). One of the most significant conclusions from this study was that they are extremely heterogeneous in terms of their age, size, ownership and industry sector. Few fit the stereotypical ‘gazelle’ definition which refers to young high growth firms that are less than five years old. The vast majority are over 10 years old, with some significantly older (Mason and Brown, 2010). Furthermore, only a relatively small proportion of these firms are in high-tech areas of the economy. According to some scholars, there is ‘no evidence that Gazelles are overrepresented in high- technology industries’ (Henrekson and Johansson, 2010, p.240). Despite their strong prioritisation by policy makers, the reality is that the representation of technology based firms (TBFs) in the population of HGFs is roughly on a par with their proportion in the economy (Mason and Brown, forthcoming). In view of these twin priorities of promoting high growth in general and high tech firms in particular, Scottish Enterprise commissioned further research to explore HGFs, especially in high tech areas of the economy. The objectives of this paper are twofold: to provide an update on the level of HGFs in Scotland and to assess the population of TBFs in Scotland. The paper proceeds as follows. First, the terms high growth and technology-based enterprises are defined. Second, the methodology is outlined. Third, the aggregate evidence on the levels of HGFs in Scotland is presented. Fourth, the population of TBFs in Scotland, including analysis of high growth TBFs is profiled. Fifth, some of the key characteristics of high growth TBFs in Scotland are examined. Sixth, some of features of these firms which were captured during the qualitative part of this research process are summarised. The paper finishes with some brief conclusions and issues for further research
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Death by a thousand cuts or storm in a teacup? The reform of limited partnership law
No full textDer Schlauch und die Nadelspitze (BerR 1,3, 1. Teil)
No full textBereschit Rabba enthält etliche Beispiele aus dem praktischen Leben und aus der Haushaltführung – ich erinnere nur an BerR 1,15: den Topf und den Deckel, mit denen Himmel und Erde verglichen werden! Im folgenden Text haben wir es mit einem gefüllten Schlauch zu tun, in den eine Nadel sticht: (Am Anfang schuf Gott.) Rabbi Tanchuma eröffnete (Ps 86,10): ר' תנחומא פתח Denn groß bist du und tust Wunder usw. ‘כי גדול אתה ועושה נפלאות וגו Da sagte Rabbi Tanchum im Namen des Rabbi C..
Der Schlauch und die Nadelspitze (BerR 1,3, 1. Teil)
No full textBereschit Rabba enthält etliche Beispiele aus dem praktischen Leben und aus der Haushaltführung – ich erinnere nur an BerR 1,15: den Topf und den Deckel, mit denen Himmel und Erde verglichen werden! Im folgenden Text haben wir es mit einem gefüllten Schlauch zu tun, in den eine Nadel sticht: (Am Anfang schuf Gott.) Rabbi Tanchuma eröffnete (Ps 86,10): ר' תנחומא פתח Denn groß bist du und tust Wunder usw. ‘כי גדול אתה ועושה נפלאות וגו Da sagte Rabbi Tanchum im Namen des Rabbi C..
Going Beyond Counting First Authors in Author Co-citation Analysis
No full textThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Gestión de cobranzas y su incidencia en la liquidez de la empresa Berr Textil Perú S. A. C., Lima, 2021
No full textLa presente investigación “Gestión de cobranzas y su incidencia en la liquidez de la empresa BERR TEXTIL PERÚ S.A.C., Lima, 2021”, ha tenido como objetivo determinar de qué manera la gestión de cobranza incide en liquidez de Berr Textil Perú S.A.C., porque respecta al ingreso de efectivo para poder cumplir los compromisos de corto plazo. La metodología ha sido aplicada, enfoque cuantitativo, diseño no experimental de corte transversal, considerando los Estados Financieros de los periodos 2021 y 2022 de la empresa BERR TEXTIL PERÚ, la técnica empleada fue el análisis documental y guía de observación. Los resultados de gestión de cobranzas muestran que las cuentas por cobrar han disminuido en el periodo 2021 y 2022 un 94.71%, reduciendo las cuentas por pagar comerciales en un 18.51%,esta reducción ha tenido efectos en ratios de liquidez, prueba ácida incremento a 11.40%, liquidez corriente aumentó a 35.06%, y la prueba defensiva disminuyó en 85% por mejor disposición de ingresos para incrementar existencias y pagar proveedores, finalmente, se han obtenido resultados positivos en la cobranza reduciendo así las cuentas pendientes de pago y la morosidad de los clientes. Concluyendo, que existe una relación significativa entre gestión de cobranzas con liquidez en la empresa textil.The present research “Collection management and its impact on the liquidity of the company BERR TEXTIL PERÚ S.A.C., Lima, 2021”, has the objective of determining how collection management affects the liquidity of Berr Textil Perú S.A.C., because it respects the cash inflow to be able to meet short-term commitments. The methodology has been applied, quantitative approach, non-experimental cross-sectional design, considering the Financial Statements of the periods 2021 and 2022 of the company BERR TEXTIL PERÚ, the technique used was documentary analysis and observation guide. The results of collection management show that accounts receivable have decreased in the period 2021 and 2022 by 94.71%, reducing commercial accounts payable by 18.51%, this reduction has had effects on liquidity ratios, acid test increase to 11.40 %, current liquidity increased to 35.06%, and the defensive test decreased by 85% due to better provision of income to increase inventories and pay suppliers. Finally, positive results have been obtained in collection, thus reducing unpaid accounts and delinquency of the clients. Concluding, there is a significant relationship between collection management and liquidity in the textile company
Mitomycin C in highly myopic eyes - Author reply
No full textOphthalmology. 2005 Feb;112(2):208-18; discussion 219.
Mitomycin C modulation of corneal wound healing after photorefractive keratectomy in highly myopic eyes.
Gambato C, Ghirlando A, Moretto E, Busato F, Midena E.
SourceRefractive Surgery Service and Antimetabolite Therapy Research Unit, Department of Ophthalmology, University of Padova, Padova, Italy.
Abstract
PURPOSE: To evaluate the role of topical mitomycin C in corneal wound healing (CWH) after photorefractive keratectomy (PRK) in highly myopic eyes.
DESIGN: Prospective, double-masked, randomized clinical trial.
PARTICIPANTS: Seventy-two eyes of 36 patients affected by high (>7 diopters) myopia.
METHODS: In each patient, one eye was randomly assigned to PRK with intraoperative topical 0.02% mitomycin C application, and the fellow eye was treated with a placebo. Postoperatively, mitomycin C-treated eyes received artificial tears (3 times daily, tapered in 3 months), whereas the fellow eye was treated with fluorometholone sodium 2% and artificial tears (3 times daily, tapered in 3 months).
MAIN OUTCOME MEASURES: Uncorrected visual acuity (UCVA) and best-corrected visual acuity (BCVA), contrast sensitivity, manifest refraction, and biomicroscopy. Contrast sensitivity was determined using the Pelli-Robson chart. Corneal confocal microscopy documented CWH.
RESULTS: Mean follow-up was 18 months (range, 12-36). No side effects or toxic effects were documented. At 12-month follow-up examination, UCVAs (logarithm of the minimum angle of resolution) were 0.4+/-0.48 and 0.5+/-0.53 (P = .03) in mitomycin C-treated eyes and corticosteroid-treated eyes, respectively. At 1 year, corneal haze developed in 20% of corticosteroid-treated eyes, versus 0% of mitomycin C-treated eyes. At 12, 24, and 36 months, corneal confocal microscopy showed activated keratocytes and extracellular matrix significantly more evident in untreated eyes (Ps = 0.004, 0.024, and 0.046, respectively).
CONCLUSION: Topical intraoperative application of 0.02% mitomycin C can reduce haze formation in highly myopic eyes undergoing PRK.
Comment in
Ophthalmology. 2006 Feb;113(2):357; author reply 357-8
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