Financial Risks and Intangibles

Author(s):  
David Ceballos ◽  
Ada Ch. Quesada ◽  
Dídac Ramírez

This chapter briefly analyses the potential impact of financial risks on the valuation of intangibles from a theoretical and heuristic approach. The authors justify the financial risk that has the greatest impact on the value of intangibles for a wide range of intangibles and types of valuation models. Four types of financial risks are considered for the analysis of three principal types of intangibles (resource, capacity and asset). The authors present a study applied to six examples of intangibles and eleven categories of valuation methods. The results are coherent with the literature because the common examples of valuation of intangibles use the recommendable methods according to the lower impact of financial risks.

Alloy Digest ◽  
1976 ◽  
Vol 25 (2) ◽  

Abstract Copper Alloy No. 268 is a copper-zinc alloy with excellent cold-working properties and good resistance to corrosion. It can be cold worked by all the common fabrication processes and has a wide range of applications. This datasheet provides information on composition, physical properties, hardness, elasticity, tensile properties, and shear strength as well as fatigue. It also includes information on corrosion resistance as well as forming, heat treating, machining, and joining. Filing Code: Cu-306. Producer or source: Brass mills.


2020 ◽  
Vol 22 (1) ◽  
pp. 6-12
Author(s):  
Nelia Volkova ◽  
◽  
Alina Mukhina ◽  

Abstract. Introduction. The issue of financial risk management of commercial banks is quite relevant today, because the activity of banks is the most risky of all. The presence of risks in banking can lead to unexpected losses, namely the loss of own resources. That’s why for the stable operation of the bank without loss the priority is to assess the financial risks, which is the basis for their further neutralization. Purpose. The purpose of the article is to develop conceptual provisions for assessment financial risks and justifying the need to neutralize them. Results. The article analyzes the impact of risks on the financial stability of a banking institution. The main methods of bank risk assessment are considered. All these include the statistical method, the analytical method, the expert method, the analogue method and the combined method. The necessity of neutralization of financial risks in order to avoid negative consequences is substantiated. Also the methods of bank risks neutralization are considered. It should be noted that these methods of neutralization can not only be used, but also supplement the list with new methods must be done, which in the future will protect the bank from the influence of undesirable factors. A conceptual approach to the assessment and neutralization of financial risks is proposed. This conceptual approach aims to ensure effective assessment of the level of risk with their subsequent neutralization Conclusions. Use of a conceptual approach will allow an effective risk assessment and decision-making to avoid or accept risk. Thanks to using this approach, the banking institution will be able to react swiftly to the presence of financial risks and to prevent the occurrence of negative consequences, which may lead to a violation of the financial stability of the bank.


2020 ◽  
Vol 2 (4) ◽  
pp. 62-67
Author(s):  
M. M. KHAYTANOVA ◽  

The article reveals: theoretical justifications of the concept of “financial risk” in relation to the sphere of entrepreneurship; methods for its identification and processing. Financial risk management is the activity of identification, assessment, control and monitoring of risks. In the course of the study, methods for managing financial risks in entrepreneurial activity and their classification were identified.


Author(s):  
Matthew S. Seligmann

As this book has shown the common conception that ‘Churchill’s “radical phase” was cast to the winds’ when he was put in charge of the Navy in October 1911, although well established in the literature, is not, in fact, accurate.1 The radical President of the Board of Trade, eager to improve the lives of the poor, became the radical Home Secretary, no less enthusiastic for social reform, who then became the radical First Lord of the Admiralty, imbued with both a desire and, perhaps more importantly, a will to intervene in order to better conditions for those who served in the Royal Navy. Accordingly, he embarked upon a major programme of improvement across a wide range of different areas all of which affected the everyday life of sailors. Alcohol intake, sexual behaviour, religious practice, corporal punishment, as well as pay and equality of progression, all came under the spotlight while Churchill was First Lord. Of course, not all of the new measures were successful and not all were progressive in the modern understanding of the term, but all of them represented significant attempts to push forward a radical agenda for change....


Author(s):  
Pete Dale

Numerous claims have been made by a wide range of commentators that punk is somehow “a folk music” of some kind. Doubtless there are several continuities. Indeed, both tend to encourage amateur music-making, both often have affiliations with the Left, and both emerge at least partly from a collective/anti-competitive approach to music-making. However, there are also significant tensions between punk and folk as ideas/ideals and as applied in practice. Most obviously, punk makes claims to a “year zero” creativity (despite inevitably offering re-presentation of at least some existing elements in every instance), whereas folk music is supposed to carry forward a tradition (which, thankfully, is more recognized in recent decades as a subject-to-change “living tradition” than was the case in folk’s more purist periods). Politically, meanwhile, postwar folk has tended more toward a socialist and/or Marxist orientation, both in the US and UK, whereas punk has at least rhetorically claimed to be in favor of “anarchy” (in the UK, in particular). Collective creativity and competitive tendencies also differ between the two (perceived) genre areas. Although the folk scene’s “floor singer” tradition offers a dispersal of expressive opportunity comparable in some ways to the “anyone can do it” idea that gets associated with punk, the creative expectation of the individual within the group differs between the two. Punk has some similarities to folk, then, but there are tensions, too, and these are well worth examining if one is serious about testing out the common claim, in both folk and punk, that “anyone can do it.”


2021 ◽  
Vol 22 (9) ◽  
pp. 4626
Author(s):  
Clément Barbereau ◽  
Nicolas Cubedo ◽  
Tangui Maurice ◽  
Mireille Rossel

Tauopathies represent a vast family of neurodegenerative diseases, the most well-known of which is Alzheimer’s disease. The symptoms observed in patients include cognitive deficits and locomotor problems and can lead ultimately to dementia. The common point found in all these pathologies is the accumulation in neural and/or glial cells of abnormal forms of Tau protein, leading to its aggregation and neurofibrillary tangles. Zebrafish transgenic models have been generated with different overexpression strategies of human Tau protein. These transgenic lines have made it possible to highlight Tau interacting factors or factors which may limit the neurotoxicity induced by mutations and hyperphosphorylation of the Tau protein in neurons. Several studies have tested neuroprotective pharmacological approaches. On few-days-old larvae, modulation of various signaling or degradation pathways reversed the deleterious effects of Tau mutations, mainly hTauP301L and hTauA152T. Live imaging and live tracking techniques as well as behavioral follow-up enable the analysis of the wide range of Tau-related phenotypes from synaptic loss to cognitive functional consequences.


2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Blazej Slazak ◽  
Klara Kaltenböck ◽  
Karin Steffen ◽  
Martyna Rogala ◽  
Priscila Rodríguez-Rodríguez ◽  
...  

AbstractCyclotides are cyclic peptides produced by plants. Due to their insecticidal properties, they are thought to be involved in host defense. Violets produce complex mixtures of cyclotides, that are characteristic for each species and variable in different environments. Herein, we utilized mass spectrometry (LC–MS, MALDI-MS), transcriptomics and biological assays to investigate the diversity, differences in cyclotide expression based on species and different environment, and antimicrobial activity of cyclotides found in violets from the Canary Islands. A wide range of different habitats can be found on these islands, from subtropical forests to dry volcano peaks at high altitudes. The islands are inhabited by the endemic Viola palmensis, V. cheiranthifolia, V. anagae and the common V. odorata. The number of cyclotides produced by a given species varied in plants from different environments. The highest diversity was noted in V. anagae which resides in subtropical forest and the lowest in V. cheiranthifolia from the Teide volcano. Transcriptome sequencing and LC–MS were used to identify 23 cyclotide sequences from V. anagae. Cyclotide extracts exhibited antifungal activities with the lowest minimal inhibitory concentrations noted for V. anagae (15.62 μg/ml against Fusarium culmorum). The analysis of the relative abundance of 30 selected cyclotides revealed patterns characteristic to both species and populations, which can be the result of genetic variability or environmental conditions in different habitats. The current study exemplifies how plants tailor their host defense peptides for various habitats, and the usefulness of cyclotides as markers for chemosystematics.


Author(s):  
Nicola Giuseppe Castellano ◽  
Roy Cerqueti ◽  
Bruno Maria Franceschetti

AbstractThis paper presents a data-driven complex network approach, to show similarities and differences—in terms of financial risks—between the companies involved in organized crime businesses and those who are not. At this aim, we construct and explore two networks under the assumption that highly connected companies hold similar financial risk profiles of large entity. Companies risk profiles are captured by a statistically consistent overall risk indicator, which is obtained by suitably aggregating four financial risk ratios. The community structures of the networks are analyzed under a statistical perspective, by implementing a rank-size analysis and by investigating the features of their distributions through entropic comparisons. The theoretical model is empirically validated through a high quality dataset of Italian companies. Results highlights remarkable differences between the considered sets of companies, with a higher heterogeneity and a general higher risk profiles in companies traceable back to a crime organization environment.


2021 ◽  
pp. 104063872110245
Author(s):  
Sabri A. Rahman ◽  
Kuan H. Khor ◽  
Siti Khairani-Bejo ◽  
Seng F. Lau ◽  
Mazlina Mazlan ◽  
...  

Leptospirosis is a serious bacterial disease that affects both humans and animals. A wide range of symptoms have been described in humans; the disease in dogs is commonly associated with kidney and/or liver disease. In Malaysia, information about the common serovars infecting dogs is limited. Therefore, we investigated the occurrences of leptospirosis in 124 pet dogs diagnosed with kidney and/or liver disease. Blood, urine, abdominal effusion, and/or kidney and liver were collected from the dogs. Based on microscopic agglutination testing, 53 of 124 (42.7%) dogs were seropositive for leptospiral exposure. Sera were frequently positive to serovars Bataviae ( n = 12), Javanica ( n = 10), and Icterohaemorrhagiae ( n = 10). Direct detection using PCR showed that 42 of 124 (33.9%) of the whole blood and 36 of 113 (31.9%) urine samples were positive for pathogenic Leptospira spp. By PCR, 2 of 23 (9.1%) kidney and 2 of 23 (9.1%) liver were positive for pathogenic Leptospira spp. Abdominal effusion from 4 dogs were PCR-positive for pathogenic Leptospira spp. The species detected were L. interrogans, L. borgpetersenii, L. kirschneri, and L. kmetyi by partial 16S rRNA sequencing. We further identified and characterized 11 Leptospira spp. isolates from 8 dogs as serovars Bataviae, Javanica, and Australis. The mortality rate of the Leptospira-infected dogs was high (18 of 53; 34%).


1999 ◽  
Vol 6 (2) ◽  
pp. 224-271 ◽  
Author(s):  
Khaled Fahmy

AbstractThe reform of the Egyptian criminal justice system in the nineteenth century traditionally has been viewed as forming an important step in the establishment of a liberal and just rule of law. By studying how forensic medicine was introduced into nineteenth-century Egypt, I argue that the need to exercise better control over the population and to monitor crime lay behind the reform process as much as liberal ideas borrowed from Europe did. Drawing on a wide range of archival material, both legal and medical, I analyze the role played by autopsy in the criminal system and argue that the practice of autopsy was viewed differentially by 'ulamā', by Arabic-speaking, French-educated doctors and by the mostly illiterate masses. And contrary to the common wisdom, I conclude that the "modernization" of the Egyptian legal system was intended not to displace the sharīa but to support it.


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