1,164 research outputs found
Risk Disclosure in the European Banking Industry: Qualitative and Quantitative Content Analysis Methodologies
This book aims to shed light on the advantages and disadvantages of both qualitative and quantitative content analysis methodologies by examining risk disclosure practices in the European banking industry. Content analysis methodologies allow to assess the level of transparency of financial and non-financial reports by focusing on the information disclosed to the public with reference to their risk exposure and management. There is an ongoing debate in the literature to understand whether qualitative or quantitative content analysis methodologies are more effective and useful to analyse disclosure practices. Some authors contend that qualitative methodologies may be more appropriate because they allow to analyse in depth disclosures, to get insights into aspects that quantitative methodologies would overlook, they are flexible and they allow researchers to draw meaningful conclusions from the analysis (Scannella, 2018; Scannella & Polizzi, 2018). In contrast, other authors prefer to employ quantitative methodologies, motivated by the fact that they are less affected by the level of subjectivity of the researchers that carry out the analyses, and they can be easily automated by means of computer-aided textual analyses (Farina et al., 2018, 2019). While the approach of the latter school of taught is much more employed in the literature, this book shows how both approaches are equally useful in investigating disclosure practices
« Fontaine(s) périlleuse(s) » : L'allégorie amoureuse dans la glose alchimique chez Gohory et Verville
Polizzi Gilles. « Fontaine(s) périlleuse(s) » : L'allégorie amoureuse dans la glose alchimique chez Gohory et Verville. In: Bulletin de l'Association d'étude sur l'humanisme, la réforme et la renaissance, n°41, 1995. pp. 37-56
Laser Ablation: An Easy Route To Obtain Gold And Silver Nanomaterials
Gold and silver nanoparticles (AuNP and AgNP) have a very important role in nanotechnolgy and nanoscience, due to their physical, chemical and biochemical properties. We produced colloidal solution of Au and Ag nanoparticles in a fast and inexpensive way by laser ablation of the bulk metals in a liquid buffer using the 1064 nm line of a Q -switched Nd – YAG laser. On one hand these solutions are stable without any external chemical reagent, so nanoparticles can be obtained free in solution. On the other hand we succesfully performed the laser ablation synthesis (LAS) in water and in organic solvents, so it is possible to functionalize these particles during as well as after the LAS, simply solubilizing the ligands in the appropriate solvent.[1,2] Furthermore we found that in toluene, LAS of AuNP produces a graphite – gold nanocomposite. The graphitic matrix determined the quenching of the characteristic surface plasmon absorption (SPA) of the AuNP, that can be restored by the matrix removal.[3]
The characterization of AuNP and AgNP solutions is easily achieved by UV – vis spectroscopy using the Mie Theory to fit the SPA. For free particles in solution we conveniently fitted the SPA with the Mie Model for compact spheres and the Gans model for spheroids. We verified that one can account for the isolated nanoparticles fraction using the Mie model for simple spheres and for the aggregated nanoparticles fraction using the Gans model for spheroids.[2] In the case of the graphite – AuNP composite we reproduced the SPA quenching using the Mie model extension for core@shell particles.[3] HRTEM images confirmed the results obtained with the UV-vis spectroscopy.
Finally we were able to obtain a certain control on the average size and aggregation of nanoparticles by laser treatment at 532 nm of AuNP solution.
[1] V. Amendola, G. Mattei, C. Cusan, M. Prato and M. Meneghetti; Synthetic Metals 2005; 155; 283–286
[2] Vincenzo Amendola, Stefano Polizzi and Moreno Meneghetti; J Phys Chem B 2006; 110; 7232-7237
[3] Vincenzo Amendola, Gian Andrea Rizzi, Stefano Polizzi and Moreno Meneghetti; J Phys Chem B 2005; 109; 23125-2312
Standard isotrivial fibrations with p(g) = q=1, II
A smooth, projective surface S is called a standard isotrivial fibration if there exists a finite group G which acts faithfully on two smooth projective curves C and F so that S is isomorphic to the minimal desingularization of T := (C × F )/G.
Standard isotrivial fibrations of general type with pg = q = 1 have been classified in
[F. Polizzi, Standard isotrivial fibrations with pg = q = 1, J. Algebra 321 (2009),1600–1631]
under the assumption that T has only Rational Double Points as singularities.
In the present paper we extend this result, classifying all cases where S is a minimal model.
As a by-product, we provide the first examples of minimal surfaces of general type with pg = q = 1, K^2 = 5 and Albanese fibration of genus 3.
Finally, we show with explicit examples that the case where S is not minimal actually occurs
Nota teorico-metodologica
Il capitolo, decimo e ultimo dell'opera, descrive gli strumenti di rilevazione utilizzati nella conduzione delle quattro ricerche svolte sul terzo settore nel Mezzogiorno dall’Uolr dell’Università di Palermo e fornisce le chiavi teorico-metodologiche utili ad apprezzare la coerenza dell'impostazione metodologica, la quale deriva dallo schema Agil di Parsons, riletto nella prospettiva offerta dalla teoria relazionale di Donati [cfr. fig. 10].
Pur trattandosi di strumenti per la rilevazione dei dati di natura diversa –sono individuali in un caso, aggregati negli altri tre–, e pur rivolgendosi a fenomeni sociali differenti –le attività comunicative, la struttura organizzativa e gli orientamenti culturali valoriali e normativi– è stato possibile assicurare omogeneità ai quattro strumenti d’indagine grazie al fatto che le scelte metodologiche sono state ispirate dal medesimo framework teorico, e che sono state condotte le medesime elaborazione sui dati raccolti, applicando l’analisi comparativa.
In particolare la teoria multidimensionale della comunicazione elaborata da Martelli ha consentito di operazionalizzare la teoria relazionale di Donati e ha orientato lo schema Agil nel senso della maggiore adesione possibile a un campo specifico, quello dei fenomeni socio-comunicativi. La fig. 10 evidenzia la comune impostazione dei quattro strumenti d’indagine impiegati dall’Uolr palermitana, visualizzando le sezioni che corrispondono a ciascuna funzione indicata dallo schema Agil. Pertanto, si può ragionevol-mente affermare che le quattro iniziative di ricerca suddette, i cui risultati sono stati esposti nel presente volume, costituiscono un insieme integrato di ricerche socio-comunicative sul terzo settore nel Mezzogiorno
Monodromy representations and surfaces with maximal Albanese dimension
We relate the existence of some surfaces of general type and maximal Albanese dimension to the existence of some monodromy representations of the braid group B2(C2) in the symmetric group Sn. Furthermore, we compute the number of such representations up to n= 9 , and we analyze the cases n∈{2,3,4}. For n=2,3 we recover some surfaces with pg= q= 2 recently studied (with different methods) by the author and his collaborators, whereas for n= 4 we obtain some conjecturally new examples
Il Tesoro della confraternita della Madonna del Rifugio
suppellettili liturgiche e parati sacri della confraternita della Madonna del Rifugio di Polizzi Generos
An empirical investigation into market risk disclosure: is there room to improve for Italian banks?
Purpose: This paper aims to examine the market risk disclosure practices of large Italian banks. The contribution provides insights on the way banks should provide information about market risk. The problem related to the asymmetric information between banks from one side, and investors and stakeholders on the other, represents a crucial issue that requires further considerations by scholars and regulators. Design/methodology/approach: This contribution adopts a mixed methodological approach to analyse both qualitative and quantitative profiles of market risk disclosure in banking. This paper analyses the most important documents Italian banks are required to prepare for risk disclosure purposes, namely the management commentary, the Basel Pillar 3 disclosure report and the notes. Findings: The results show that banks do not fully exploit the potentialities of management commentary and Pillar 3 disclosure report. Various areas of information overlapping between the different financial reports worsen the overall comprehensibility and relevance of bank risk reporting. Practical implications: The reduction of the information overlapping, the careful choice of the location of the information and more appropriate use of the management commentary to provide qualitative information about market risk strategies represent crucial areas of improvement banks and regulators should take into account. Originality/value: Providing an in-depth analysis of the market risk disclosure practices of a sample of large Italian banks, this paper detects the main drawbacks of their market risk reporting and provides useful recommendations to improve it
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