goodwill reduction the competitive analysis of enterprise value a note

The purpose of this paper is to suggest a method to open the internally generate goodwill "black box" and to give an interpretation of its competitive meaning. The study takes a "breaking down" approach that, starting from the goodwill value proceeds through a reduction process that traces the internally generated goodwill to the competitive position of the firm, finding a link between the goodwill value and the competitive phenomena related to it. Through the process of goodwill breakdown the paper contributes to shed light on the process of goodwill creation giving a competitive interpretation of its economic meaning. Without deny the relevance of the accounting and financial literature, the paper offers a partially different and new perspective of goodwill analysis focusing on the relationship that internally generated goodwill has with the competitive position of the firm

Salmonella serotypes in wild boars (Sus scrofa) hunted in northern Italy

BACKGROUND: Salmonella species (spp.) are zoonotic enteric bacteria able to infect humans, livestock and wildlife. However, little is known about the prevalence and the presence of the different serovars in wildlife. Considering the wide distribution of wild boars and the feeding behaviour (omnivorous scavengers), wild boars may be a good indicator for environmental presence of Salmonella spp. The aims of this study were to determine the presence of Salmonella spp. in hunted wild boars and to determine the serotype the isolated strains. FINDINGS: Over three hunting seasons, the intestinal contents of 1,313 boars hunted in northern Italy were sampled and cultured. Salmonella spp. were isolated from 326 boars (24.82%). Thirty different serovars belonging to three different S. enterica spp. were found. Twenty-one serovars of S. enterica subsp. Enterica were found including the human pathogens S. Typhimurium and S. Enteritidis. In addition, nine serovars belonging to S.enterica subsp. diarizonae and S. enterica subsp. houtenae were detected. CONCLUSIONS: Considering the widespread occurrence of wild boars in Europe, the epidemiological role of this species in relation to salmonellosis might be relevant and should be further investigated. Wild boars may act as healthy carriers of a wide range of Salmonella serotypes

FTIR spectral signatures of mouse antral oocytes: Molecular markers of oocyte maturation and developmental competence

AbstractMammalian antral oocytes with a Hoescht-positive DNA ring around the nucleolus (SN) are able to resume meiosis and to fully support the embryonic development, while oocytes with a non-surrounded nucleolus (NSN) cannot. Here, we applied FTIR microspectroscopy to characterize single SN and NSN mouse oocytes in order to try to elucidate some aspects of the mechanisms behind the different chromatin organization that impairs the full development of NSN oocyte-derived embryos. To this aim, oocytes were measured at three different stages of their maturation: just after isolation and classification as SN and NSN oocytes (time 0); after 10h of in vitro maturation, i.e. at the completion of the metaphase I (time 1); and after 20h of in vitro maturation, i.e. at the completion of the metaphase II (time 2). Significant spectral differences in the lipid (3050–2800cm−1) and protein (1700–1600cm−1) absorption regions were found between the two types of oocytes and among the different stages of maturation within the same oocyte type. Moreover, dramatic changes in nucleic acid content, concerning mainly the extent of transcription and polyadenylation, were detected in particular between 1000 and 800cm−1. The use of the multivariate principal component–linear discriminant analysis (PCA–LDA) enabled us to identify the maturation stage in which the separation between the two types of oocytes took place, finding as the most discriminating wavenumbers those associated to transcriptional activity and polyadenylation, in agreement with the visual analysis of the spectral data

disrupting the pcsk9 ldlr protein protein interaction by an imidazole based minimalist peptidomimetic

We report on a tetraimidazole-based β-strand minimalist peptidomimetic as a novel inhibitor of LDLR–PCSK9 protein–protein interaction, a promising target for hypercholesterolemia

FT-IR spectroscopy supported by PCA–LDA analysis for the study of embryonic stem cell differentiation

As recently pointed out in the literature, Fourier transform infrared (FT-IR) spectroscopy is emerging as a powerful tool in stem cell research. In this work we characterizedin situby FT-IR microspectroscopy the differentiation of murine embryonic stem cells (ES) to monitor possible changes in the cell macromolecular content during the early stages of differentiation. Undifferentiated and differentiating cells at 4, 7, 9 and 14 days were measured. Data were analyzed by the principal component and subsequent linear discriminant analyses (PCA–LDA) that enabled us to segregate ES cell spectra into well separate clusters and to identify the most significant spectral changes. Important changes in the lipid (3050–2800 cm–1), protein (1700–1600 cm–1) and in the nucleic acid (1050–850 cm–1) absorption regions were observed between days 4 to 7 of differentiation, indicating the appearance – at day 7 – of the new phenotype into cardiomyocyte precursors. Also the presence of DNA/RNA hybrid bands (954 cm–1and 899 cm–1) suggests that the transcriptional switch of the genome started at this stage of differentiation. Particularly noteworthy, we suggest that the 2936 cm–1shoulder we observed could reflect methyl group vibrations thus allowing the detection of variations in methylation levels of the stem cell during differentiation. These infrared results were found to be in agreement with the biochemical characterization of these differentiating cells, underlying the great potential of FT-IR spectroscopy in stem cell research

FT-IR spectroscopy supported by PCA–LDA analysis for the study of embryonic stem cell differentiation

As recently pointed out in the literature, Fourier transform infrared (FT-IR) spectroscopy is emerging as a powerful tool in stem cell research. In this work we characterizedin situby FT-IR microspectroscopy the differentiation of murine embryonic stem cells (ES) to monitor possible changes in the cell macromolecular content during the early stages of differentiation. Undifferentiated and differentiating cells at 4, 7, 9 and 14 days were measured. Data were analyzed by the principal component and subsequent linear discriminant analyses (PCA–LDA) that enabled us to segregate ES cell spectra into well separate clusters and to identify the most significant spectral changes. Important changes in the lipid (3050–2800 cm–1), protein (1700–1600 cm–1) and in the nucleic acid (1050–850 cm–1) absorption regions were observed between days 4 to 7 of differentiation, indicating the appearance – at day 7 – of the new phenotype into cardiomyocyte precursors. Also the presence of DNA/RNA hybrid bands (954 cm–1and 899 cm–1) suggests that the transcriptional switch of the genome started at this stage of differentiation. Particularly noteworthy, we suggest that the 2936 cm–1shoulder we observed could reflect methyl group vibrations thus allowing the detection of variations in methylation levels of the stem cell during differentiation. These infrared results were found to be in agreement with the biochemical characterization of these differentiating cells, underlying the great potential of FT-IR spectroscopy in stem cell research

A postmarket safety comparison of 2 vaccination strategies for measles, mumps, rubella and varicella in Italy

It is strategically important to monitor the safety profile of vaccination schedules in order to achieve and maintain high levels of coverage. We analyzed the cohort of individuals actively invited for measles, mumps, rubella and varicella (MMRV) vaccination in the Veneto region (north-east Italy) from 8/1/2013 to 7/31/2014, assessing the onset of adverse events (AE) relating to 2 different vaccination strategies for MMRV (MMR+V vs MMRV). During the vaccination session at 14\ua0months old, parents were given a form for recording local and systemic reactions to vaccinations for 4\ua0weeks afterwards. Overall, 12,288 forms were returned, and 84.6% of them were included in this analysis (5,130 relating to MMR+V and 5,265 to MMRV); 37.3% of the sample reported no AEs, with no difference between the 2 groups. Local reactions were more common in the MMR+V group (9.6% vs 2.9%; RR 3.33; 95% CI 2.79-3.98), while there was no difference in general reactions between the 2 groups (50% MMR+V vs 52% MMRV). The events most often reported were "fever <39.5\ub0C," which was more frequently associated with the MMRV strategy (p<0.001), and "skin blotches and marks," which occurred more often in the MMR+V group (p<0.001). Reports of "fever 6539.5\ub0C" were equally distributed between the 2 groups. Sixteen cases of febrile seizures were reported (0.14% in the MMR+V group and 0.17% in the MMRV group). Similar safety profiles were identified for the 2 vaccination strategies. Although the method used to record reactions to vaccination demanded considerable resources, it enabled important information to be collected on parents' perception of the AEs occurring in response to their child's vaccination

Influence of Lactobacillus kefiri on Intestinal Microbiota and Fecal IgA Content of Healthy Dogs

The increasing incidence of gastrointestinal tract pathologies in dogs and the worrisome topic of antibiotic resistance have raised the need to look for new therapeutic frontiers. Of these, the use of probiotics represents a potential therapeutic alternative. Lactobacillus kefiri (Lk) is a species of Lactobacillus isolated from kefir. Previous studies have demonstrated that its administration in mice downregulates the expression of proinflammatory mediators and increases anti-inflammatory molecules in the gut immune system. It also regulates intestinal homeostasis, incrementing immunoglobulin A (IgA) secretion. Since Lk has never been studied as a single probiotic in dogs, the aim of this study was to evaluate the safety of Lk in dogs, and its effect on IgA secretion and on intestinal microbiota composition. Ten healthy dogs without a history of gastrointestinal diseases were included. The dogs received Lk at a dose of 107 live microorganisms orally, once daily for 30 days. The fecal samples were tested before administration, in the middle, at the end, and 30 days after discontinuation. The IgA secretion concentration and the microbiota composition were evaluated on the fecal samples. The results in this study suggested that Lk did not influence the concentration of IgA, nor significant changes of the intestinal microbiota were observed during and after the treatment. Therefore, additional studies are needed to investigate if a higher daily dosage of Lk can influence the intestinal homeostasis of dogs

PER UN’EDUCAZIONE LINGUISTICA PLURALE: LA FORMAZIONE DEGLI INSEGNANTI IN UN’OTTICA DI PROGETTAZIONE CO-PARTECIPATA

Il contesto europeo e italiano appaiono ben dotati di documenti e strumenti per l’educazione plurilingue che tuttavia faticano a entrare stabilmente nell’attività didattica curriculare. La proposta qui illustrata sostiene il convincimento&nbsp;che azioni trasformative efficaci di formazione glottodidattica possano risultare dal coinvolgimento dei docenti come soggetti co-partecipanti ad azioni di progettazione ed intervento didattico, in uno stretto contatto fra teoria e prassi. Il contributo presenta i principi teorico-metodologici e l’impianto progettuale di un’azione pilota condotta nell’ambito del progetto europeo NEW ABC (Networking the Educational World: Across Boundaries for Community-building). Si tratta di un intervento&nbsp; di ricerca-azione, che è stato inteso al tempo stesso come insieme integrato di proposte didattiche e come complessiva proposta formativa rivolta agli insegnanti. Il contributo illustra le diverse fasi di analisi del contesto, ricognizione e osservazione partecipata delle pratiche in uso, momenti di co-costruzione didattica, focalizzandosi in particolare su due proposte formative realizzate nei due contesti di intervento (Istituti Comprensivi di Torino e della provincia di Forlì-Cesena). L’intervento nel suo complesso si propone quindi come una concreta applicazione della metodologia PAR (participatory action research) nell’ambito dei contesti educativi, e più in particolare dell’educazione plurilingue. &nbsp; For plural language education: teacher training in a co-participative design perspective &nbsp; The European and Italian context appear to be well endowed with documents and tools for plurilingual education which, however, seems to struggle to enter permanently into the curricular teaching activities. This contribution supports the belief&nbsp;that effective transformative actions of language teaching can result from the involvement of teachers as co-participants in planning actions and teaching intervention, in close contact between theory and practice. We present the theoretical-methodological principles and the design framework of a pilot action carried out within the European project NEW ABC (Networking the Educational World: Across Boundaries for Community-building). It is a research-action, intended, at the same time, as an integrated set of teaching proposals and as an overall teacher training action. We illustrate the different phases of context analysis, recognition and participatory observation of the practices in use, co-construction of activities, focusing in particular on two proposals implemented in two “Istituti Comprensivi”, in Turin and in the province of Forlì-Cesena. The intervention as a whole is therefore proposed as a concrete application of the PAR (Participatory Action Research) methodology to educational contexts, and more specifically to plurilingual education. &nbsp