1,721,091 research outputs found
Financial instruments disclosure. A study on the value relevance of IFRS 7
No full textThis paper focuses on the relevance of financial instruments’ disclosure in the banking sector,
considered as a topic of crucial importance especially after the recent financial crisis.
Namely, this paper aims to test whether information required by IFRS 7 is value relevant for
investors in order to support them in assigning appropriate risk levels in their investment
decisions. The regulatory framework of bank’ financial risks is complex since it is formulated
by a range of different bodies. Literature, however, argues for the incompleteness of such
framework. This incompleteness is one of the premises for IFRS 7. The sample consists of all
Italian listed banks over a 7-year period, 2007–2013. Results confirm our expectations,
showing a positive association between banks’ value and the financial index disclosure
Development of FXR, PXR and CAR agonists and antagonists for treatment of liver disorders.
No full textThe farnesoid-x-receptor (FXR), the constitute-androstane-receptor (CAR) and the pregnane-x-receptor (PXR) are ligand regulated nuclear receptors highly expressed in the liver and intestine supervising essential steps in the metabolism of xeno and endo-biotics in entero-hepatic tissues. Primary and secondary bile acids function as receptor agonists/ activators for these receptors. Activation of FXR by steroidal and non steroidal ligands promotes bile acids secretion by activating bile acids transporters in the apical membrane of hepatocytes. These effects are coordinated with a reduction in bile acids uptake at the basolateral membrane. However, FXR agonists interfere with the regulatory activity of CAR on hepatocyte's basolateral transporters. Because these effects might worsen liver injury in a subset of patients with obstructive cholestasis, development of FXR antagonists might be of clinical relevance. Structure-activity relationship studies have shown that available FXR antagonists are poorly specific for FXR, however specific FXR antagonists that are currently used in pre-clinical models of liver injury have been identified from marine organisms. PXR agonists are endowed with a wide array of biological activities but their effects on the expression/activity of phase I and II metabolizing enzymes is likely to limit their pharmacological development. Nevertheless a combination between FXR agonists and CAR and PXR agonists might hold utility in treating subset of patients with liver disorders. In addition, development of tissue specific FXR antagonists is an attractive opportunity to target subsets of genes in the intestine and liver avoiding sideeffects linked to FXR activation
A Multiple Discriminant Analysis of the Auditor’s Going-Concern Opinion: The Case of Audit Opinions in Italy
No full textIl bilancio partecipativo in Italia: analisi dello stato dell’arte
No full textL’articolo presenta un’analisi delle esperienze di bilancio partecipativo condotte da 60 enti locali italiani, inquadrata nell’ambito degli studi di public governance, considerando il ruolo dei cittadini come co-producer. I dati raccolti analizzando i siti web dei comuni selezionati evidenziano uno sviluppo ancora embrionale del senso civico e politico, che – unitamente a uno sviluppo solo parziale degli strumenti di citizen engagement – limitano il ruolo dei cittadini nella co-produzione di valore pubblico. Le riflessioni che ne scaturiscono possono essere un utile punto di partenza per future ricerche, e nel contempo offrono spunti operativi a manager e politici negli enti locali nel definire il percorso di attivazione del bilancio partecipativo
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
Mesenchymal cells for skeletal tissue engineering
No full textBackground: Skeletal defects represent a significant socioeconomic burden to the US healthcare system. Current options for reconstructing osseous deficits have shortcomings. Objective: To review the use of mesenchymal stem cells for skeletal tissue engineering. Methods: We focused on the application of mesenchymal cells in skeletal regeneration, optimization of this technique, tropic effects of multipotent mesenchymal cells, and future directions. Results/conclusion: A number of cell-based modalities have been investigated. We have been interested in the role of adipose-derived stromal cells in bone regeneration and understanding the mechanisms behind osteogenic differentiation of progenitor cells and acceleration of this process. Future clinical applications of multipotent mesenchymal cells will depend on better understanding of the molecular signaling involved in osteogenic differentiation and maintaining pluripotency. © 2008 Informa UK Ltd
Bile acid modulators for the treatment of nonalcoholic steatohepatitis (NASH)
No full textIntroduction: Nonalcoholic steatohepatitis (NASH) is a progressive form of nonalcoholic fatty liver disease (NAFLD) for which therapy is suboptimal. The farnesoid-X-receptor (FXR) and the G protein bile acid receptor (GPBAR)1 are two bile acid-activated receptors that exert regulatory effects on lipid, glucose, energy, and immune homeostasis. GPBAR1 and FXR ligands have shown efficacy in reversing steatohepatitis and fibrosis in preclinical models of NASH. Area covered: This article evaluates the efficacy and pitfalls of GPBAR1 and FXR-based therapies in the treatment of NASH. While there are no GPBAR1 agonist in clinical development, several FXR ligands have completed phase 2 and phase 3 trials in NASH. EDP305, tropifexor, cilofexor, nidufexor, TERN.101, Px-104, EYP001, MET409. Individual FXR agonists have shown variable efficacy in reversing liver steatohepatitis and fibrosis. Class-related, dose-dependent side effects: pruritus, increased plasma levels of cholesterol and LDLc, and reduction of HDL have been reported. Expert opinion: Efficacy of FXR agonists as stand-alone therapy is limited by dose-related side effects. Efficacy of combining an FXR agonist with statins, CCR2, and ACC inhibitors is currently investigated. Identification of patient subsets would allow development of patients tailored therapy using a combination of drugs acting on different molecular mechanisms
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