2,023 research outputs found
THE IMPACT OF IFRS ON REPORTING FOR BUSINESS COMBINATIONS: AN IN-DEPTH ANALYSIS USING THE TELECOMMUNICATIONS INDUSTRY
The mandatory use of IFRS by all publicly listed companies in the European Union created challenges for accounting and reporting of business combinations, goodwill impairment and disclosures for these items. Major issues are allocation of amounts to goodwill and specific intangible assets arising from acquisition. This study presents an in-depth exploration of compliance with IFRS 3 and IAS 36 using content analysis methodology of annual reports of eight European telecommunications that were chose because the industry is well known for significant acquisitions involving intangibles. The results show only partial compliance with little change over the four year period since mandatory IFRS adoption. While results cannot be generalized outside this group, the in-depth analysis yielded important insights for continued research using broader research methods.IFRS, business combinations, goodwill, content analysis, annual reports, listed companies
A semantic web approach for built heritage representation
In a built heritage process, meant as a structured system of activities
aimed at the investigation, preservation, and management of architectural
heritage, any task accomplished by the several actors involved in it is deeply
influenced by the way the knowledge is represented and shared. In the current
heritage practice, knowledge representation and management have shown several
limitations due to the difficulty of dealing with large amount of extremely heterogeneous
data. On this basis, this research aims at extending semantic web
approaches and technologies to architectural heritage knowledge management in
order to provide an integrated and multidisciplinary representation of the artifact
and of the knowledge necessary to support any decision or any intervention and
management activity. To this purpose, an ontology-based system, representing
the knowledge related to the artifact and its contexts, has been developed through
the formalization of domain-specific entities and relationships between them
The Italian Society of Rheumatology clinical practice guidelines for the management of large vessel vasculitis
An Integrated Platform for Differential Electrochemical and ISFET Sensing
A fully-integrated differential biosensing platform on CMOS is presented for miniaturized enzyme-based electrochemical sensing. It enables sensor background current elimination and consists of a differential sensor array and a differential readout IC (DiRIC). The sensor array includes a four-electrode sensor for amperometric electrochemical sensing, as well as a differential ISFET-based pH sensor to calibrate the biosensors. The ISFET is biased in weak inversion and co-designed with DiRIC to enable pH measurements from 1 to 14 with resolution of 0.1 pH. DiRIC enables differential current measurement in the range of ¿¿100 ¿¿A with more than 120dB dynamic range
Essential oil phytocomplex activity, a review with a focus on multivariate analysis for a network pharmacology-informed phytogenomic approach
Thanks to omic disciplines and a systems biology approach, the study of essential oils and phytocomplexes has been lately rolling on a faster track. While metabolomic fingerprinting can provide an effective strategy to characterize essential oil contents, network pharmacology is revealing itself as an adequate, holistic platform to study the collective effects of herbal products and their multi-component and multi-target mediated mechanisms. Multivariate analysis can be applied to analyze the effects of essential oils, possibly overcoming the reductionist limits of bioactivity-guided fractionation and purification of single components. Thanks to the fast evolution of bioinformatics and database availability, disease-target networks relevant to a growing number of phytocomplexes are being developed. With the same potential actionability of pharmacogenomic data, phytogenomics could be performed based on relevant disease-target networks to inform and personalize phytocomplex therapeutic application
Tuberculosis burden in stage 5 chronic kidney disease patients undergoing dialysis therapy at Livingstone Hospital, Port Elizabeth, South Africa
Background. Tuberculosis (TB) is currently the leading cause of death from a single infectious agent worldwide. Patients who receive dialysis are particularly vulnerable to TB infection owing to immune dysfunction. Nonetheless, there is a paucity of incidence data on dialysis patients infected with TB in high-burden countries, such as South Africa (SA).Objectives. To determine the incidence of TB in prevalent chronic kidney disease stage 5 (CKD-5D) patients on dialysis at a single centre in Eastern Cape Province, SA, and to identify the risk factors associated with TB infection.Methods. We conducted a retrospective cohort study of all consenting CKD-5D patients between April 2010 and March 2014 at Livingstone Hospital Renal Unit, Port Elizabeth, the Eastern Cape. TB was defined as definite or probable according to World Health Organization (WHO) criteria, and the cohort was split into those who developed TB (TB+) and those who did not (TBâ).Results. One hundred and eleven patients were enrolled â predominantly black Africans (73%) and women (53%); the mean age (standard deviation (SD)) was 42 (9.8) years. The prevalence of HIV infection was 11%, all patients were receiving antiretroviral treatment and all had suppressed viral loads. Sixty-eight patients were on haemodialysis and 43 on peritoneal dialysis. Nineteen patients were diagnosed with 20 episodes of TB; 14 cases were pulmonary TB and 6 cases extrapulmonary TB. Of the patients with TB, 2 were HIV-infected, 7 (35%) were definite TB cases and 13 (65%) were probable cases. The calculated incidence rate was 4 505/100 000 patient years. Only informal housing (30% in TB+ v. 12% in TBâ; p=0.042) and a history of hospitalisation (90% v. 76%, respectively; p=0.042) were significantly associated with a diagnosis of TB.Conclusions. Dialysis patients in the Eastern Cape region of SA are at extremely high risk of acquiring TB, with an incidence rate 4.1 times that of the local population and >5 times that of the general SA population. Only informal housing and a history of hospitalisation were identified as positive risk factors for TB in this young population with a low HIV prevalence. Isoniazid prophylaxis in this high-risk group might be of benefit, but further studies are required to inform such treatment
Miniaturised Wireless Power Transfer Systems for Neurostimulation: A Review
In neurostimulation, wireless power transfer is an efficient technology to overcome several limitations affecting medical devices currently used in clinical practice. Several methods were developed over the years for wireless power transfer. In this review article, we report and discuss the three most relevant methodologies for extremely miniaturised implantable neurostimulator: ultrasound coupling, inductive coupling and capacitive coupling. For each powering method, the discussion starts describing the physical working principle. In particular, we focus on the challenges given by the miniaturisation of the implanted integrated circuits and the related ad-hoc solutions for wireless power transfer. Then, we present recent developments and progresses in wireless power transfer for biomedical applications. Last, we compare each technique based on key performance indicators to highlight the most relevant and innovative solutions suitable for neurostimulation, with the gaze turned towards miniaturisation
Bridging tools to better understand environmental performances and raw materials supply of traction batteries in the future EU fleet
Sustainable and smart mobility and associated energy systems are key to decarbonise the EU and develop a clean, resource efficient, circular and carbon-neutral future. To achieve the 2030 and 2050 targets, technological and societal changes are needed. This transition will inevitably change the composition of the future EU fleet, with an increasing share of electric vehicles (xEVs). To assess the potential contribution of lithium-ion traction batteries (LIBs) in decreasing the environmental burdens of EU mobility, several aspects should be included. Even though environmental assessments of batteries along their life-cycle have been already conducted using life-cycle assessment, a single tool does not likely provide a complete overview of such a complex system. Complementary information is provided by material flow analysis and criticality assessment, with emphasis on supply risk. Bridging complementary aspects can better support decision-making, especially when different strategies are simultaneously tackled. The results point out that the future life-cycle GWP of traction LIBs will likely improve, mainly due to more environmental-friendly energy mix and improved recycling. Even though second-use will postpone available materials for recycling, both these end-of-life strategies allow keeping the values of materials in the circular economy, with recycling also contributing to mitigate the supply risk of Lithium and Nickel
Design and Optimization of a Lactate Amperometric Biosensor based on Lactate Oxidase and Multi Walled-Carbon Nanotubes
Lactate concentration in physiological fluids is an indicator of the energy production under anaerobic conditions of the whole organism [1]. Normal value for lactate level in blood ranges from 0.5 â 2.5 mM. Blood lactate values exceeding 7-8 mM are sometimes associated with a fatal outcome. The lactate level in blood is elevated under number of conditions. It is a major indicator of ischemic conditions, e.g. under the category of tissue hypoxia, the individual causes include shock (hypovolemic, cardiogenic or endotoxic), respiratory failure (asphyxia) and severe congestive heart failure. Gauging blood lactate is also relevant for the results of exercise and athletic performance [2]. Several approaches were made to develop a number of improved methods for lactic acid determination, such ad optic techniques (HPLC, mass spectroscopy, ion exchange chromatography, etc.) and electrochemical techniques (potentiometric and voltammetric detections, FET-based sensors, etc.) [1]. The present study is focused on development of technologies for lactate detection based on amperometric measures employing lactate oxidase (LOD). The projectâs aim is double: the development of biosensors which can be integrated in Petri dishes for monitoring cell cultures, on one hand, and which can be integrated in point-of-care devices for human monitoring in personalized therapies, on the other hand. In both the cases, analysis of more than one substrate at the same time will be considered. Nanotechnology may be used in the optimization of electrodes with carbon nanotubes (CNT). Previous studies showed that CNTs can highly improve the electrocatalytic activity in electrochemical devices for monitoring metabolites [3]
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