scholarly journals Capitalization and its Legal Friends

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Leon Wansleben
Keyword(s):  
Close Association ◽  
Extreme Case ◽  
Harvard University ◽  
Financial Accounting ◽  
Upper Class ◽  
Intangible Capital ◽  
Fund Managers ◽  
Distribution Of Wealth ◽  
Social Sorting

AbstractKatharina Pistor’s argument in The Code of Capital about the constitutive role of legal practice for the creation and distribution of wealth requires contextualization; her claims about the stand-alone role of law in determining the political economy of global capitalism are exaggerated. My first intervention concerns the concept of capital. Capital evidently is not just a legal code, but also constitutes a financial accounting entity that emerges from processes of investment, which are embedded in (economic, social, political) structures that are facilitative of unequal distributions of rewards and risks. Legal coding should be considered as part of such ‘capitalization’ and as becoming more critical in the contemporary economy, in which capitalization increasingly happens through financial engineering and through capturing rents from ‘intangible capital’. Secondly, we can only understand the distributional implications of legal coding if we recognize a) the importance of rent-seeking in secularly stagnating economies and b) the particular class configurations in what Milanovic, B. (2019). Capitalism, alone. Cambridge, MA: Harvard University Press calls ‘liberal meritocratic capitalism’. The consolidation of a capital-rich and hard-working upper class in such a capitalist formation (the extreme case being United States) not just indicates a close alliance or overlap between holders of wealth and the professions (fund managers, legal advisers etc.) that serve them. It also indicates that social class structures – the paths of socialization they reproduce; their in-built social sorting mechanisms; their close association with ideologies of legitimate privilege – play a key role in reproducing economic distributional outcomes.

Selecting Railway Investments in 1890s America

2017 ◽  
Vol 44 (1) ◽  
pp. 77-93
Author(s):  
Joel E. Thompson
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Investment Strategies ◽  
Financial Accounting Standards Board ◽  
Accounting Data ◽  
Rational Decisions

ABSTRACT The purpose of financial reporting is to provide information to investors and creditors to help them make rational decisions (Financial Accounting Standards Board [FASB] 2010). Tracing the development of investors' methods should help with understanding the role of financial accounting. This study examines investment practices involving railways in 1890s America. As such, it furthers our knowledge about the development of investment methods and their necessary information. Moreover, it shows that as investment methods grew in sophistication, there was an enhanced demand for greater comparability in accounting data to make meaningful analyses. Competing investment strategies, largely devoid of accounting information, are also discussed.

scholarly journals Mammary gland adipocytes in lactation cycle, obesity and breast cancer

2021 ◽  
Author(s):  
Georgia Colleluori ◽  
Jessica Perugini ◽  
Giorgio Barbatelli ◽  
Saverio Cinti
Keyword(s):  
Breast Cancer ◽  
Mammary Gland ◽  
Epithelial Cells ◽  
Close Association ◽  
Critical Role ◽  
Exocrine Gland ◽  
Plastic Properties ◽  
Lactation Cycle ◽  
Gland Development

AbstractThe mammary gland (MG) is an exocrine gland present in female mammals responsible for the production and secretion of milk during the process of lactation. It is mainly composed by epithelial cells and adipocytes. Among the features that make the MG unique there are 1) its highly plastic properties displayed during pregnancy, lactation and involution (all steps belonging to the lactation cycle) and 2) its requirement to grow in close association with adipocytes which are absolutely necessary to ensure MG’s proper development at puberty and remodeling during the lactation cycle. Although MG adipocytes play such a critical role for the gland development, most of the studies have focused on its epithelial component only, leaving the role of the neighboring adipocytes largely unexplored. In this review we aim to describe evidences regarding MG’s adipocytes role and properties in physiologic conditions (gland development and lactation cycle), obesity and breast cancer, emphasizing the existing gaps in the literature which deserve further investigation.

scholarly journals The Role of Fungi in the Cocoa Production Chain and the Challenge of Climate Change

2021 ◽  
Vol 7 (3) ◽  
pp. 202
Author(s):  
Johannes Delgado-Ospina ◽  
Junior Bernardo Molina-Hernández ◽  
Clemencia Chaves-López ◽  
Gianfranco Romanazzi ◽  
Antonello Paparella
Keyword(s):  
Climate Change ◽  
Fungal Infections ◽  
Close Association ◽  
Pathogenic Fungi ◽  
Fungal Species ◽  
Mitigation Strategies ◽  
Plant Diseases ◽  
Production Chain ◽  
Cocoa Production

Background: The role of fungi in cocoa crops is mainly associated with plant diseases and contamination of harvest with unwanted metabolites such as mycotoxins that can reach the final consumer. However, in recent years there has been interest in discovering other existing interactions in the environment that may be beneficial, such as antagonism, commensalism, and the production of specific enzymes, among others. Scope and approach: This review summarizes the different fungi species involved in cocoa production and the cocoa supply chain. In particular, it examines the presence of fungal species during cultivation, harvest, fermentation, drying, and storage, emphasizing the factors that possibly influence their prevalence in the different stages of production and the health risks associated with the production of mycotoxins in the light of recent literature. Key findings and conclusion: Fungi associated with the cocoa production chain have many different roles. They have evolved in a varied range of ecosystems in close association with plants and various habitats, affecting nearly all the cocoa chain steps. Reports of the isolation of 60 genera of fungi were found, of which only 19 were involved in several stages. Although endophytic fungi can help control some diseases caused by pathogenic fungi, climate change, with increased rain and temperatures, together with intensified exchanges, can favour most of these fungal infections, and the presence of highly aggressive new fungal genotypes increasing the concern of mycotoxin production. For this reason, mitigation strategies need to be determined to prevent the spread of disease-causing fungi and preserve beneficial ones.

scholarly journals The distribution of wealth in Spain and the USA: the role of socioeconomic factors

SERIEs ◽  
2021 ◽  
Author(s):  
Pedro Salas-Rojo ◽  
Juan Gabriel Rodríguez
Keyword(s):  
Socioeconomic Factors ◽  
Parental Education ◽  
Wealth Inequality ◽  
Latent Factors ◽  
Distribution Of Wealth ◽  
The Usa ◽  
Value Decomposition ◽  
Counterfactual Decomposition ◽  
Distribution Of Income

AbstractThe literature has typically found that the distribution of socioeconomic factors like education, labor status and income does not account for the remarkable wealth inequality disparities between countries. As a result, their different institutions and other latent factors receive all the credit. Here, we propose to focus on one type of wealth inequality, the inequality of opportunities (IOp) in wealth: the share of overall wealth inequality explained by circumstances like inheritances and parental education. By means of a counterfactual decomposition method, we find that imposing the distribution of socioeconomic factors of the USA into Spain has little effect on total, financial and real estate wealth inequality. On the contrary, these factors play an important role when wealth IOp is considered. A Shapley value decomposition shows that the distribution of education and labor status in the USA consistently increase wealth IOp when imposed into Spain, whereas the opposite effect is found for the distribution of income.

scholarly journals Surveillance in Practice: Operators’ Collective Interpretation of CCTV Images

2020 ◽  
Vol 18 (3) ◽  
pp. 312-327
Author(s):  
Barbara Heebels ◽  
Irina Van Aalst
Keyword(s):  
Group Dynamics ◽  
Cultural Practice ◽  
Control Room ◽  
Daily Work ◽  
Bodily Appearance ◽  
The People ◽  
Informal Practices ◽  
Cctv Surveillance ◽  
Social Sorting

CCTV surveillance is a cultural practice and collective effort. CCTV not only involves a technical assemblage that is used to discipline the surveilled, it is also a social assemblage in which the informal practices of operators play a major role in the multiple interpretations of images. This paper provides insights into the daily work practices and discourses of CCTV operators and their supervisors through observations of and interviews in the control room of public CCTV surveillance in Rotterdam. By providing a better understanding of the role of people in socio-technical assemblages, this paper contributes to the discussion on human mediation in computerized networks. The paper contributes to the expanding literature on surveillance as a cultural practice by combining insights on social sorting with insights on collective evaluation of unfolding situations—i.e., how group dynamics within the control room influence how people are “judged.” Building on Goffman’s frame analysis, the paper reveals the crucial role of talk and humor in re-performing what happens on the streets as well as evaluating situations and the people watched. Moreover, it discusses how these collective re-performances of what is being watched both reproduce and reshape “othering” practices within the control room. The paper shows how humorous utterances play an important part in overcoming hierarchy and collectively managing emotions, and explores how this humor influences profiling on the basis of bodily appearance.

HOPE AND MEMORY IN THE THOUGHT OF JUDITH SHKLAR

2011 ◽  
Vol 8 (3) ◽  
pp. 591-620 ◽  
Author(s):  
KATRINA FORRESTER
Keyword(s):  
Cold War ◽  
Political Theory ◽  
John Rawls ◽  
Political Thought ◽  
Harvard University ◽  
The Political ◽  
American Liberalism ◽  
Judith Shklar ◽  
Exclusive Focus

Current interpretations of the political theory of Judith Shklar focus to a disabling extent on her short, late article “The Liberalism of Fear” (1989); commentators take this late essay as representative of her work as a whole and thus characterize her as an anti-totalitarian, Cold War liberal. Other interpretations situate her political thought alongside followers of John Rawls and liberal political philosophy. Challenging the centrality of fear in Shklar's thought, this essay examines her writings on utopian and normative thought, the role of history in political thinking and her notions of ordinary cruelty and injustice. In particular, it shifts emphasis away from an exclusive focus on her late writings in order to consider works published throughout her long career at Harvard University, from 1950 until her death in 1992. By surveying the range of Shklar's critical standpoints and concerns, it suggests that postwar American liberalism was not as monolithic as many interpreters have assumed. Through an examination of her attitudes towards her forebears and contemporaries, it shows why the dominant interpretations of Shklar—as anti-totalitarian émigré thinker, or normative liberal theorist—are flawed. In fact, Shklar moved restlessly between these two categories, and drew from each tradition. By thinking about both hope and memory, she bridged the gap between two distinct strands of postwar American liberalism.

High frequency of factor V Leiden in surgical patients with symptomatic venous thromboembolism despite prophylaxis

2007 ◽  
Vol 97 (02) ◽  
pp. 171-175 ◽  
Author(s):  
Mohamed Baba-Ahmed ◽  
Grégoire Le Gal ◽  
Francis Couturaud ◽  
Karine Lacut ◽  
Emmanuel Oger ◽  
...  
Keyword(s):  
Venous Thromboembolism ◽  
Close Association ◽  
Factor V Leiden ◽  
Plaster Cast ◽  
Case Control ◽  
Factor V ◽  
Potential Significance ◽  
Control Study ◽  
Fvl Mutation

SummaryAmong candidate risk factors associated with postoperative venous thromboembolism (VTE), the role of factorV Leiden (FVL) mutation remains unclear. We performed a case-control study to assess the potential significance of FVL mutation in postoperative VTE cases despite prophylaxis. We used data from the ongoing case-control “EDITH” study. We extracted 133VTE cases and 144 controls who had undergone either surgery or had plaster cast in the previous three months. Prophylaxis adequacy with regard to the recommendations published by theAmerican College of Chest Physicians was retrospectively assessed. FVL mutation was present in 20VTE cases and four controls (OR 5.9, 95% CI 2–18). Prophylaxis was judged as adequate in 116 cases (88.5 %) and in 129 controls (87.2 %) (p = 0.66). The frequency of FVL mutation was not different in VTE cases occurring while on adequate prophylaxis and in VTE cases occurring after the end of adequate prophylaxis (p = 0.27). FVL mutation was closely associated with postoperative VTE in patients classified as having received an adequate prophylaxis (8.4; 95% CI, 2.4 to 29). This study shows a close association between the presence of factorV Leiden mutation in symptomaticVTE occurring after surgery despite prophylaxis.

scholarly journals Clinical significance of miR-129-5p in patients with neonatal sepsis and its regulatory role in the LPS-induced inflammatory response

2020 ◽  
Author(s):  
Meng Li ◽  
Xiaoyang Huang ◽  
Qingcui Zhuo ◽  
Jinghui Zhang ◽  
Xiuli Ju
Keyword(s):  
Inflammatory Response ◽  
Clinical Significance ◽  
Neonatal Sepsis ◽  
Close Association ◽  
Disease Diagnosis ◽  
Diagnostic Value ◽  
Regulatory Role ◽  
Value Analysis ◽  
Tnf Α

Neonatal sepsis (NS) occurs in neonates within 28 days, especially preterm infants. The dysregulation of miRNAs is widely detected in NS. The study investigated the expression changes and clinical significance of miR-129-5p in NS patients and further explored the regulatory role of miR-129-5p in the LPS-induced inflammatory response in monocytes. A total of 75 neonates with NS and 84 neonates without NS were recruited. qRT-PCR was used for the measurement of miR-129-5p expression. The receiver operating characteristic (ROC) curve was constructed for diagnostic value analysis. ELISA was used to detect the concentration of inflammatory cytokines. Monocytes were isolated from the blood of neonates to investigate the role of miR-129-5p in the LPS-induced inflammatory response in vitro. miR-129-5p was low expressed in the serum of NS cases compared with controls. Serum miR-129-5p had a diagnostic value for NS with a sensitivity of 82.7% and specificity of 79.8%. There was close association for serum miR-129-5p with TNF-α (r = -0.652, p < 0.001) and IL-8 (r = -0.700, p < 0.001) levels in NS patients. Overexpression of miR-129-5p reversed the increasing trend of TNF-α and IL-8 induced by LPS, whereas miR-129-5p downregulation aggravated the increase of TNF-α and IL-8 induced by LPS in monocytes. MiR-129-5p was downregulated in the serum of NS patients, and it might be a promising biomarker for disease diagnosis. Overexpression of miR-129-5p alleviated the inflammatory response of NS.

scholarly journals TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

2016 ◽  
Vol 4 (1) ◽  
pp. 9
Author(s):  
Dr.Sc. Skender Ahmeti ◽  
Dr.Sc. Muhamet Aliu ◽  
MSc. Alban Elshani ◽  
Yllka Ahmeti
Keyword(s):  
Investment Decisions ◽  
Financial Statements ◽  
Financial Accounting ◽  
Future Research ◽  
International Accounting Standards ◽  
Corporation Tax ◽  
Tax Research ◽  
The Impact

This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1) the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2) case study PTK; how much effective tax and tax on extra profit has it paid (3) the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

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