740 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..
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
Le choléra et la peur, ou Guerre aux alarmistes : actualité / par Arthur Berr de Turique,...
No full textAppartient à l’ensemble documentaire : FrancComt1Avec mode text
Defective cellular localization of mutant ATP7B in Wilson's disease patients and hepatoma cell lines
No full textBackground & Aims: Wilson's disease, a hereditary disorder caused by mutations in the Wilson's disease gene (ATP7B), leads to hepatic and/or neurological pathology resulting from cellular copper overload. In vitro studies showed that ATP7B, located in the trans-Golgi network, traffics to a cytoplasmic vesicular compartment in response to increased copper concentration. Mislocalization and failed intracellular trafficking of ATP7B mutants are suggested to be among disease-causing mechanisms; however, the effect of mutations on ATP7B localization in human tissues has not been directly shown. Therefore, we characterized the subcellular localization of normal and mutant ATP7B in human livers and in hepatoma cell lines. Methods: Subcellular distribution of ATP7B in liver tissue from 3 control individuals and 3 Wilson's disease patients harboring a homozygous H1069Q-ATP7B mutation was analyzed by using immunogold electron microscopy. In addition, 14 ATP7B mutants tagged to green fluorescent protein were generated and expressed in HuH-7 and HepG2 cells; intracellular localization of these mutants was characterized by confocal microscopy. Results : In hepatocytes, ATP7B was localized in trans-Golgi vesicles, whereas H1069Q-ATP7B was trapped in the endoplasmic reticulum. Similar results were observed for wild-type ATP7B and H1069Q-ATP7B expressed in hepatoma cells. Most ATP7B proteins harboring missense mutations were distributed similarly to wild-type ATP7B. In contrast, truncated ATP7B mutants showed a diffuse, clustered, cytoplasmic pattern, distinct from the trans-Golgi network or endoplasmic reticulum. Conclusions: These results provide a detailed demonstration of the ATP7B distribution in control and diseased human livers and indicate that several Wilson's disease mutations lead to incorrect localization of ATP7B to distinct cell compartments
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