78 research outputs found
L'adozione dei principi contabili internazionali ed il sistema di controllo gestionale. Le possibili interrelazioni alla luce di una ricerca esplorativa sulle aziende italiane
No full textL’articolo riporta i risultati di un’indagine empirica avente l’obiettivo di analizzare gli impatti causati dall’adozione dei principi contabili internazionali sul sistema di controllo direzionale. La ricerca è stata condotta attraverso un questionario somministrato alle aziende italiane che avevano redatto il bilancio d’esercizio secondo i principi contabili internazionali (IAS/IFRS); la nostra indagine ha dimostrato che nella maggior parte dei casi i cambiamenti introdotti dai nuovi principi contabili si sono limitati a graduali miglioramenti e modificazioni non radicali dei sistemi di controllo, mentre più raramente si è assistito all’introduzione di nuovi strumenti; in maniera del tutto analoga si sono rilevati impatti limitati nella struttura organizzativa e nei processi di controllo
IAS/IFRS and Management Control. Initial results of an empirical research
No full textThe objective of the research is the investigation of the impacts of the adoption of the international accounting standards on the management control systems, that is, the definition of the mutual information interrelations that establish between public reporting and control tools. The research has been conducted administering a questionnaire to the Italian companies that have drafted a financial statement according to the international financial reporting standards (IAS/IFRS). Our analysis showed that in most cases, the companies have made gradual upgrades and modifications to the control system architecture, limiting the introduction of the new tools to manage the migration to the IAS/IFRS standards. At the same time there were few impacts caused by the transitions to IAS/IFRS on the organizational structure and on the process of management contro
Do accounting standards affect PMS tools? The case of IAS/IFRS adoption in Italy
No full textThe objective of this project was to investigate the impact of theadoption of international accounting standards (IAS/IFRS) on a company’sperformance measurement system (PMS). This study was conducted through aquestionnaire sent to Italian companies that drafted a financial statementadopting the new accounting standards. Our analysis showed that in most casesthe companies made only gradual upgrades and changes to their PMS, limitingthe introduction of new accounting tools to manage the switchover to IAS/IFRSstandards. At the same time, there was little impact on company organisationand the span of control of the PMS caused by the shift to IAS/IFRS
Prebiotic effects of seaweed polysaccharides in pigs
No full textTo ensure environmental sustainability, according to the European Green Deal and to boost the One Health concept, it is essential to improve animals’ health and adopt sustainable and natural feed ingredients. Over the past decade, prebiotics have been used as an alternative approach in order to reduce the use of antimicrobials, by positively affecting the gut microbiota and decreasing the onset of several enteric diseases in pig. However, dietary supplementation with seaweed polysaccharides as prebiotics has gained attention in recent years. Seaweeds or marine macroalgae contain several polysaccharides: laminarin, fucoidan, and alginates are found in brown seaweeds, carrageenan in red seaweeds, and ulvan in green seaweeds. The present review focuses on studies evaluating dietary seaweed polysaccharide supplementation in pig used as prebiotics to positively modulate gut health and microbiota composition
Dietary Verbascoside Influences Gut Morphology and the Expression of α-Transducin and α-Gustducin in the Small Intestine of Weaned Piglets Exposed to n-6 Polyunsaturated Fatty Acids-Induced Oxidative Stress
No full textReducing oxidative stress is an important goal in post-weaning piglets; previous studies have reported that verbascoside decreases oxidative stress in piglets. The effect of verbascoside on gut morphology and α-transducin and α-gustducin expression in weaned piglets fed high dosages of sunflower oil, inducing oxidative stress, was evaluated. A diet with 9% sunflower oil (T1), the same diet supplemented with 5 mg of verbascoside/kg feed (T2) and a diet containing starch (control-CTR) were employed. Histology, histometry, histochemistry, immunofluorescence and Western blot analyses were performed on the piglets' small intestine. In the T1 group, apical erosion was observed and villi height was lower than in other groups. The mucin profile was acidic in goblet cells of both the T1 and T2 groups. However, it was both neutral and acidic in the CTR group. Dietary treatments did not affect α-gustducin expression. Otherwise, the expression of α-transducin in the duodenum was lower (p < 0.01) in the T1 groups than in the other groups. The colocalization of α-transducin with chromogranin A and ghrelin revealed that the endocrine cells were immunopositive for both ghrelin and α-transducin. Overall, these results provide new insights into gut sensory perception in piglets and contribute to understanding how feed ingredients such as fat and polyphenols may be involved in gustatory signal transduction
Gap junction-mediated communications regulate chromatin remodeling during bovine oocytes growth and differentiation through cAMP-dependent mechanism(s)
No full textOocyte development is characterized by impressive changes in chromatin structure and function in the germinal vesicle (GV) that are crucial in conferring to the oocyte meiotic and developmental competence. During oogenesis, oocyte and follicular cells communicate by paracrine and junctional mechanisms. In cow, cumulus-enclosed oocytes (CEOs) isolated from early antral follicles have uncondensed chromatin (GV0), functionally open gap junction (GJ)-mediated communications, and limited meiotic competence. The aim of the present study was to analyze the role of GJ communications on the chromatin remodeling process during the specific phase of folliculogenesis that coincides with the transcriptional silencing and the sequential acquisition of meiotic and developmental capability. CEOs were cultured in a follicle-stimulating hormone-based culture system that sustained GJ coupling and promoted oocyte growth and transition from GV0 to higher stages of condensation. When GJ functionality was experimentally interrupted, chromatin rapidly condensed, and RNA synthesis suddenly ceased. These effects were prevented by the addition of cilostamide, a phosphodiesterase 3 inhibitor, indicating that the action of GJ-mediated communication on chromatin structure and function is mediated by cAMP. Prolonging GJ coupling during oocyte culture before in vitro maturation enhanced the ability of early antral oocytes to undergo meiosis and early embryonic development. Altogether, the evidence suggests that GJ-mediated communication between germinal and somatic compartments plays a fundamental role in the regulation of chromatin remodeling and transcription, which in turn are related to competence acquisition
Imprese, banche e finanza. Le evidenze di un'analisi territoriale alla luce della crisi finanziaria
No full textImprese, banche e finanza. Le evidenze di un'analisi territoriale alla luce della crisi finanziaria
No full textProgesterone Receptor Membrane Component-1 (PGRMC1) nucleolar localization in bovine granulosa cells and its putative interaction with nucleolin
No full textPGRMC1 is a multifunctional protein that is found in multiple subcellular compartments, suggesting a
specific function at each site. Among the several subcellular sites of expression, PGRMC1 was found in
the nucleolus of human cells (Ahmad et al. 2009) and bovine zygotes (Luciano et al. 2010). However, the
role at this site is not clear. Therefore, the aim of this study is to assess whether PGRMC1 modulates
nucleolar function. Immunofluorescence experiments confirmed nucleolar localization in rat
spontaneously immortalized granulosa cells, bovine granulosa cells (bGC) and bovine oocytes.
Moreover, in bGC PGRMC1 co-localizes with nucleolin, a well-known nucleolar marker exerting
important functions within the nucleolus. Additionally, siRNA mediated gene knockdown experiments
showed that when PGRMC1 expression is silenced, nucleolin localization shifts from the nucleolus to the
nucleoplasm, suggesting a PGRMC1/nucleolin functional association. However, in situ proximity ligation
assay did not detect a direct interaction between these two proteins, suggesting the involvement of
additional molecules that could mediate PGRMC1/nucleolin interaction.
In conclusion, these studies suggest a function for PGRMC1 in nucleolar activity and set the stage for
further investigations aimed at dissecting PGRMC1’s molecular mechanisms of action in the nuclear
compartment
Endocrine pancreas development at weaning in goat kids
No full textEighteen three-day old Saanen goat kids were divided into MILK and WEAN groups. MILK kids received goat milk to age 48 days; WEAN kids were initially fed milk but started weaning at 25 days and were completely weaned by 40 days. Total intake per group was recorded daily. On day 25, 40 and 48, body weights were recorded, and plasma samples were taken and analyzed for glucose, free amino-acids and insulin. On day 48, all animals were slaughtered and pancreas samples were analyzed for total DNA and RNA content. Histological sections of pancreas were examined by light microscope and images analyzed by dedicated software. Seven days after the beginning of the weaning program, dry matter intake in the WEAN group began to decrease compared to the MILK one. Nonetheless, body weight did not differ throughout the study period. Weaning significantly decreased plasma levels of glucose, amino-acids and insulin. No difference was observed in pancreatic DNA and RNA content. Histological analysis of pancreas showed that the size of pancreatic islets was not different, but islet number per section was lower in the pancreas of WEAN animals. In conclusion, weaning affects glucose and amino-acid metabolism and influences endocrine pancreas activity and morphology
- …
