1,721,041 research outputs found
Rilevazione in bilancio del leasing secondo l'Exposure Draft Leases
No full textNell’agosto del 2010 lo IASB e il FASB hanno pubblicato l’Exposure
Draft (ED) “Leases” con l’obiettivo di modificare i criteri di contabilizzazione
delle operazioni di leasing. I due Standard Setter prevedono di
pubblicare, entro il 2012, un nuovo principio contabile che sostituirà lo
IAS 17, Leases. Il nuovo documento richiede al locatario di applicare
un unico modello contabile, il right of use model, per tutti i contratti di
leasing e al locatore di scegliere tra due metodi di rilevazione alternativi:
il performance obligation model, nell’ipotesi in cui il locatore
conservi un’esposizione significativa ai rischi e ai benefici connessi
al bene locato, e il derecognition model, in caso contrario
Operating leases: creative accounting or economic substance? Evidence from italian listed companies.
No full textProcalcitonin and mid-regional pro-adrenomedullin test combination in sepsis diagnosis
No full textThe early diagnosis of sepsis plays a central role in patient management. Many mediators to be the cause of sepsis have been proposed. In the present study the combined measurement of procalcitonin (PCT) and mid-regional pro-adrenomedullin (MR-proADM) and their appropriate cut-off values in sepsis patients were evaluated
Blockchain Technology: Opportunities and Challenges for Small and Large Banks during COVID-19
No full textNew technologies are assuming a prominent role in the transformation of economic and social systems and are capturing the interest of many businesses and international institutions. Blockchain is an emerging technology that is relevant in all sectors, as its applications can be adapted to multiple contexts with possible significant advantages for business. The ability to perform transactions without a central entity acting as a trust guarantor, typical of blockchain, offers the opportunity to rethink the way business processes are managed. Based on the case study methodology, this work aims to understand how blockchain could affect the business model in the banking sector and how the COVID-19 pandemic impacts the implementation of blockchain
The value relevance of brand valuation
No full textThe reports published by independent parties are often used to provide an estimation of brands due to the lack of literature and best practices regarding which brand valuation method is more value relevant and reliable than another. Over the last several years, brand valuation debate is growing in importance because of the need to provide a value of intangibles for different purposes. The purpose of this study is two-fold. First, we aim to understand whether brand valuation related to listed companies provided by three independent agencies is value relevant and therefore whether these brand valuations are taken into consideration by investors in their decision-making process. Second, we assess which of the three methods reflects the stockmarkets in a better way. We analyse a sample of 71 brands valuated by Interbrand, Brand Finance and BrandZ from 2013 to 2015. The results show that brand valuation provided by the independent agencies is value relevant; in addition, they reveal that the Brand Finance method, based on the royalty relief approach, is more value relevant than the others. This study contributes to the extant literature on value relevance by providing evidence on the impact of stock prices of brand agencies’ valuation
What system for the glycopeptides and oxazolidinone susceptibility testing among Enterococcus faecium isolates?
No full textThe performances of three widely diffused, commercially
available, methods for the susceptibility testing of glycopeptides and of oxazolinidone were compared against clinical isolates of E. faeciu
Digital academic entrepreneurship: knowledge and public value from an Italian case study
No full textThe paper investigates the impact of digital technologies in the academic entrepreneurship by enhancing the creation of public value and engaging with stakeholders in all the stages of the entrepreneurial process. We analyse the university of Bari as a pilot case to show emerging digital technologies in the academic environment. The research question is answered through a single case study approach based on Yin's prescriptions.The analysis consists in a single case study and includes semi-structured interviews with student representatives, the Rector, the General Director, the IT coordinator and the academic delegate for innovation. The paper is novel because describes the impact of digital technologies, as forms of knowledge, on the entrepreneurial process of a public academic institution with the creation of public value. We show how digital technologies enhance the creation of public value for the stakeholders of the University of Bari. The results of this research are relevant for academic institutions seeking to implement digitalisation processes in their ecosystem
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
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