26 research outputs found
(In)Consistency Between Private and Public Disclosure on Enterprise Risk Management and Its Determinants
No full textWorldwidegovernanceorganizationsandregulatorshaverecentlycalled for more enhanced disclosures about how organizations manage risks. Enter- prise Risk Management (ERM) is recognized as a value-contributing best prac- tice even when legal standards do not require it (Whitman in Risk Manag Insur Rev 18(2):161–197, 2015), but public disclosure on such a process is not generally mandatory. In Italy emphasis on risk disclosure started in 2008 but it was the 2011 revision of the Corporate Governance (CG) code for listed companies to ask for the board commitment in disclosing, within the CG report, about the main internal control and risk management system’s characteristics (Borsa Italiana in Codice di Autodisciplina, 2011). Given the proprietary nature of risk information in addition to the Italian capital market characteristics (small capitalization and presence of a domi- nant shareholder) and the lack of any mandate for what specific aspects board should disclose, the study aims at investigating a potential variation between private and public disclosure on ERM. Relying on the ERM concepts provided by the COSO framework (2004) the author submitted a survey seeking information about ERM practices within Italian listed companies. Such a private information is compared to public CG reports released by the same companies. The comparison shows compa- nies tend to privately reveal a more effective ERM process than the one they publicly disclose. An examination of CG and firm’s risk variables potentially determining higher variation—i.e. information inconsistency—supports proprietary costs theory rather than agency theory expectations. Thus showing the limits of voluntary dis- closure dealing with risk management systems. The study might have international policy implications
Analysis of correlations, and link and equipment noise in the uncertainties of [UTC - UTC(k)]
No full textWe refine our estimate of the uncertainty in [UTC - UTC(k)] by taking into account the contribution of correlations between the links. Using a matrix formulation to facilitate computation, we re-analyze the link-based uncertainties and obtain the same solution as found previously. We then evaluate the site-based uncertainties and compare the results with the link-based uncertainties
Confronto fra metodiche cromatografiche HPTLC-AMD e HPAEC-PAD per la separazione di zuccheri nel latte
No full textFishing gear for prawn and shrimp used in the Philippines today
No full textThe report describes the different gears used for collecting penaeids which have been traditionally used in the Philippines. Twenty gears are presently found throughout the Philippines: nine for collecting sugpo fry and 13 for capturing adult prawns. Thirty-six figures are included in this report. The illustrations were done by Mr. Panfilo Legazpi, Jr., a scientific illustrator at SIA, based on colored photographs and actual observations.
Also in: Compilation of JICA Expert Activities at SEAFDEC, Aquaculture Department (1974-1985) by S. Fukumoto, Japan International Cooperation Agency (JICA) 1989, pp 63-75.This paper describes various types of shrimping and prawning gear and devices, most of which have been traditionally used in the Philippines, with some ecological notes. This study provides basic information on prawn culture and fry collection, which will be useful for private fishpond operators and workers
First evaluation and experimental results on the determination of uncertainties in [UTC – UTC (k)]
No full textParvovirus B19 infection of cultured skin fibroblasts from systemic sclerosis patients: comment on the article by Ray et al
No full textWe read with interest the recent article by Ray and coworkers reporting that human parvovirus B19 infection can induce in vitro invasive properties in normal human synovial fibroblasts . Their study further supports previous observations suggesting that B19 infection could be involved in the pathogenesis of rheumatoid arthritis and other rheumatic disorders, including systemic sclerosis (SSc) . SSc is a connective tissue disease of unknown etiology; its pathogenesis involves overproduction of collagen by altered fibroblasts and alterations of the microvasculature and immune system . Numerous genetic, environmental, and infectious agents have been proposed as possible etiologic factor
Human parvovirus B19 experimental infection in human fibroblasts and endothelial cells cultures.
No full textWith the aim to detect what kind of cells, in addition to erythroid progenitors, could be involved in the pathogenesis of B19 infection in some connective tissue diseases, primary cultures of human fibroblasts (HF) and endothelial cells (HUVEC) were exposed to a B19 positive serum (350 genome copies/cell). The presence of NS1 and VP1 mRNA, in both HF and HUVEC cultures 1, 2 and 6 days after the exposure, indicated infection by B19 virus. However, no significant increase of B19 DNA level in the infected HF and HUVEC cultures was detectable through the entire incubation period of 6 days. It is possible that HF and HUVEC are not permissive for B19 virus replication or, alternatively, that few cells only get infected by B19 virus. HF and HUVEC stimulation with different growth factors or cytokines could be required for a B19 productive infection to occur
