The reduced ARF regulatory system in Giardia intestinalis pre-dates the transition to parasitism in the lineage Fornicata

This paper investigates whether and at what extent private firms reduce the quality of their accruals in order to signal a better portrait to the bank and obtain new or larger bank loans. We measure earnings discretionary accruals of a sample of Italian private firms, testing whether new and larger bank loans are associated with a higher (lower) quality of earnings in borrowers' financial reporting. We study bank loan levels and changes and how they impact discretionary accruals and found that, surprisingly, private firms' discretionary accruals are systematically positively affected by an increase in bank loans, although they are negatively affected by the credit worthiness rating assigned to the borrowers. We find that the monitoring role of the banking system with regard to the adoption of discretionary accruals is effective only when the loan is very large. This paper may have implications for policy-makers as it contributes to the understanding of the shortcomings of the banking regulatory system. This is an extremely relevant issue since the excessive amount of non-performing loans held by Italian banks recently threatened the stability of the European Banking Union as a whole.

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THYROID STIMULATORS AND THYROID STIMULATION

Acta Endocrinologica ◽

10.1530/acta.0.0660558 ◽

1971 ◽

Vol 66 (3) ◽

pp. 558-576 ◽

Cited By ~ 15

Author(s):

Gerald Burke

Keyword(s):

Regulatory System ◽

Control Site ◽

Thyroid Cell ◽

Primary Control ◽

Physico Chemical ◽

Site Of Action ◽

Long Acting

ABSTRACT A long-acting thyroid stimulator (LATS), distinct from pituitary thyrotrophin (TSH), is found in the serum of some patients with Graves' disease. Despite the marked physico-chemical and immunologic differences between the two stimulators, both in vivo and in vitro studies indicate that LATS and TSH act on the same thyroidal site(s) and that such stimulation does not require penetration of the thyroid cell. Although resorption of colloid and secretion of thyroid hormone are early responses to both TSH and LATS, available evidence reveals no basic metabolic pathway which must be activated by these hormones in order for iodination reactions to occur. Cyclic 3′, 5′-AMP appears to mediate TSH and LATS effects on iodination reactions but the role of this compound in activating thyroidal intermediary metabolism is less clear. Based on the evidence reviewed herein, it is suggested that the primary site of action of thyroid stimulators is at the cell membrane and that beyond the(se) primary control site(s), there exists a multifaceted regulatory system for thyroid hormonogenesis and cell growth.

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Regulatory Guillotine in the Field of Industrial Safety

Occupational Safety in Industry ◽

10.24000/0409-2961-2020-11-22-28 ◽

2020 ◽

pp. 22-28

Author(s):

E.V. Klovach ◽

◽

A.S. Pecherkin ◽

V.K. Shalaev ◽

V.I. Sidorov ◽

...

Keyword(s):

Russian Federation ◽

Preventive Measures ◽

Regulatory System ◽

Industrial Safety ◽

State Control ◽

Regulatory Impact ◽

The Russian Federation ◽

The Law ◽

The Government ◽

Executive Body

In Russia, the reform of the regulatory guillotine is being implemented in the field of control and supervisory activity. It should result in a new regulatory system formed according to the principles specified in the key federal laws: «On state control (supervision) and municipal control in the Russian Federation» (Law on Control) and «On mandatory requirements in the Russian Federation» (Law on Mandatory Requirements) adopted in August 2020. In the field of industrial safety, this process was launched by the Decree of the Government of the Russian Federation № 1192, which will come into force on January 1, 2021. The main provisions are discussed in the article, which are related to the Law on Control and the Law on Mandatory Requirements. The Law on Control establishes the priority of preventive measures aimed at reducing the risk of causing harm in relation to the control activities, the grounds for carrying out control (supervisory) activities, the types of these activities in the forms of interaction with the controlled person and without such, the procedure for presentation of the results of control (supervisory) activity. The Law on Mandatory Requirements establishes that the provisions of regulatory legal acts should enter into force either from March 1 or September 1, but not earlier than 90 days after their official publication, and their validity period should not exceed 6 years. The drafts of regulatory legal acts developed by the federal executive bodies are subject to regulatory impact assessment. With a view to ensuring systematization of mandatory require ments, their register is kept. The federal executive body prepares a report on the achievement of the goals of mandatory requirements introduction. By January 1, 2021, 10 resolutions of the Government of the Russian Federation, 48 federal norms and rules in the field of industrial safety and 9 other regulatory legal acts of Rostechnadzor should be adopted. The drafts of all the documents are already prepared, some of the acts are completing the process of discussion and approval.

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