Biblia [Vetus et Novum Testamentum].

La Bible s’ouvre par deux compositions poétiques d’Alcuin qui encadrent l’Épître de saint Jérôme à Paulinus, « Frater Ambrosius... » (ff. 1-2r : Monumenta Germaniae Historica, Poetae latinae, I, 1, p. 287, LXVIII-LXX, v. 1-200 ; ff. 4r-v : Monumenta Germaniae Historica, Poetae latinae, I, 1, p. 283-284, LXV, I-III). La fin manque: la Bible s'interrompt à la fin de l'Epître de saint Paul aux Colossiens.

Rouva Saima Jauhiainen 7/1 1960

Kirje

Regulation of inflammasome activity.

Summary Interleukin-1beta (IL-1beta) is a potent inflammatory cytokine, which is implicated in acute and chronic inflammatory disorders. The activity of IL-1beta is regulated by the proteolytic cleavage of its inactive precursor resulting in the mature, bioactive form of the cytokine. Cleavage of the IL-1beta precursor is performed by the cysteine protease caspase-1, which is activated within protein complexes termed 'inflammasomes'. To date, four distinct inflammasomes have been described, based on different core receptors capable of initiating complex formation. Both the host and invading pathogens need to control IL-1beta production and this can be achieved by regulating inflammasome activity. However, we have, as yet, little understanding of the mechanisms of this regulation. In particular the negative feedbacks, which are critical for the host to limit collateral damage of the inflammatory response, remain largely unexplored. Recent exciting findings in this field have given us an insight into the potential of this research area in terms of opening up new therapeutic avenues for inflammatory disorders.

Earnings management and audit adjustments: An empirical study of IBEX 35 constituents

Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to manipulate reported earnings. Empirical research confirms that it could be an efficient device under some circumstancesand recognizes that our estimates of the informativeness of audit reports are unavoidably biased (e.g., because of a client's anticipation of the auditing process). This empirical study supports the significant role of auditors in the financial market, in particular in the prevention of earnings management practice. We focus on earnings misstatements, which auditors correct with anadjustment, using a sample of past and current constituents of the benchmark market index in Spain, IBEX 35, and manually collected audit adjustments reported over the 1997-2004 period (42 companies, 336 annual reports, 75 earnings misstatements). Our findings confirm that companies more often overstate than understate their earnings. An investor may foresee earningsmisreporting, as manipulators have a similar profile (e.g., more leveraged and with lower sales). However, he may receive valuable information from the audit adjustment on the size of earnings misstatement, which can be significantly large (i.e., material in almost all cases). We suggest that the magnitude of an audit adjustment depends, other things constant, on annual revenues and free cash levels. We also examine how the audit adjustment relates to the observed market price, trading volume and stock returns. Our findings are that earnings manipulators have a lower price and larger trading volume compared to their rivals. Their returns are positively associated with the magnitude of earnings misreporting, which is not consistent with the possible pricing of audit information.

Le siège de Paris par les Normands, en 885 et 886 / poème d'Abbon ; avec la trad. en regard, accompagné de notes explicatives et historiques, par N. R. Taranne,...

[Bella Parisiacae urbis (français-latin). 1834]

Hinassa 2.8.1943

Kirje

El impacto de los servicios sanitarios sobre la salud

This paper reviews what has increased medical-care spending bought in terms of health benefitswith longitudinal data from the U.S and, more limited, from Spain. Health services contributionto health has been positive in average, especially during the last 50 years for the U.S andthe last 30 years for Spain. This contribution differs among countries and is much greater forsome diseases (cardiovascular) than for others (cancer). Benefits from health care interventionscan be valued on basis on the social willin gness to pay, observed or declared on the process ofestablishing health policy priorities. 30.000 euros per Quality Adjusted Life Year could providean efficiency threshold for financing publicly health services in Spain: Consensus andlegitimacy of the political process of establishing health priorities becomes, however, moreimportant than any approximate number. Attention is paid finally to bridging the gap betweenefficacy (the possibilities given by innovation and resources devoted to health care) andeffectiveness (the distance to the frontier) of the everyday working of a health system with itsinappropriate care and limited application of the existing knowledge.

Hki 1/8 1943

Kirje 1.8.1943

Uso de bibliotecas digitais versus tradicionais em contexto de info-exclusão

O acesso a recursos bibliográficos nos países mais pobres é um grande desafio e as bibliotecas digitais afiguram-se como sendo uma alternativa, com o falhanço dos mecanismos tradicionais de distribuição, não obstante os constrangimentos eventualmente existentes no acesso a recursos das TIC. Este artigo apresenta um estudo comparativo entre a utilização de uma biblioteca digital e uma tradicional, num país de difícil acesso a materiais bibliográficos e recursos das TIC. Além de procurar compreender como são utilizadas as bibliotecas digital e tradicional nesse contexto, analisa igualmente em que medida a biblioteca digital poderá contribuir para aumentar o acesso a recursos bibliográficos que existem na biblioteca tradicional, por parte de um público-alvo local que tem acesso às duas bibliotecas.