Prema Hrvatskim standardima financijskog izvještavanja (HSFI), amortizacija se računovodstveno definira kao sustavna raspodjela iznosa amortizacije nekretnina, postrojenja i opreme i nematerijalne ...imovine tijekom njihova korisnog vijeka trajanja, pri čemu je iznos amortizacije trošak imovine umanjen za trošak. Trošak amortizacije za svako razdoblje priznaje se kao rashod u računu dobiti i gubitka, osim ako nije uključen u knjigovodstvenu vrijednost druge imovine u skladu s HSFI-ima. Troškovi amortizacije utvrđuju se na temelju primijenjene metode amortizacije, koja bi trebala odražavati upotrebu imovine tijekom razdoblja uporabe. S računovodstvenog gledišta, poduzetnik može koristiti različite metode amortizacije osnovnih sredstava poput linearne, degresivne i funkcionalne metode. Svaka metoda ima različite učinke na troškove amortizacije u kraćem životnom razdoblju i posljedično na financijski rezultat. Međutim, odabir metode amortizacije ne utječe na poslovnu uspješnost sa stajališta korisnog vijeka trajanja imovine, budući da izračun amortizacije ima značajan praktični utjecaj na izračun financijskih rezultata poduzeća, članak -Ma. Također, u radu se objašnjavaju temeljne razlike između računovodstvene i porezno priznate, odnosno nepriznate amortizacije u skladu sa zakonskim propisima u Republici Hrvatskoj.
The paper is associated with the value relevance research, investigating whether information from the financial reports is reflected in the value of listed companies. The study includes annual ...reports of 440 companies listed on the Warsaw Stock Exchange in the years from 2000 to 2010. Models describing the relationship between information from financial reports and a measure of stock prices is based, in part, on a factor analysis. Validation of models on the test sample confirmed their effectiveness. The results show that the value relevance models may be one of the tools in building investment strategies.
Paper presents three attempts to model the relationship between financial reports of the companies listed on the Warsaw Stock Exchange and their market valuation. Main sections of the paper include: ...(1) overview of the contemporary issues in the “value relevance” studies with reference to the methodology of financial microeconometrics, (2) outcome of the research by M. Kubik-Kwiatkowska on value relevance of annual and quarterly reports, (3) results of the attempts by R. Bilicz on the association between E/P ratio and quarterly accounting data, (4) findings by A. Pernach on the relationship between ROIC or revenue and the market value. All results show that various connections between financials and valuation exist, depending on the approach.
The paper is associated with value relevance research, investigating whether information from financial reports is reflected in the value of listed companies. The study includes annual reports of 440 ...companies listed on the Warsaw Stock Exchange in the years from 2000 to 2010. Models describing the relationship between information from financial reports and a measure of stock prices are based, in part, on a factor analysis. Validation of models on the test sample confirmed their effectiveness. The results show that the value relevance models may be one of the tools in building investment strategies.File-Format: Application/pdf
Sleep bruxism (SB) and obstructive sleep apnea (OSA) are co-occurring sleep conditions. The study aimed to evaluate the association of selected single-nucleotide polymorphisms (SNPs) occurring within ...the genes of the serotonin and dopamine pathways in SB and OSA and investigate the relationship between them. The study group included 100 Caucasian patients. SB and OSA were diagnosed in 74 and 28 patients, respectively. In addition, 125 unrelated Caucasian healthy blood donors served as randomly selected controls to enable comparison of polymorphisms. The following SNPs were analyzed: rs2770304 and rs6313 within the serotonin receptor encoding gene (HTR2A), rs4680 polymorphism of the catechol-O-methyltransferase (COMT) gene, and rs686 within the dopamine receptor (DRD1) encoding gene. The prevalence of the DRD1 rs686 G variant (GG homozygosity) was found to be high in the study group compared to the control group. Bruxism episode index (BEI) was found to be significantly increased in the HTR2A rs6313 TT homozygotes compared to the heterozygous patients. Moreover, within a group of the HTR2A rs2770304 TT homozygous cases, a statistically significant correlation was observed between BEI and apnea-hypopnea index. These results indicate that DRD1 rs686 may potentially affect predisposition to SB, that HTR2A rs6313 SNP may be involved in SB pathogenesis, and that HTR2A rs2770304 polymorphism might contribute to the association between SB and OSA. This suggests a possible genetic contribution to the etiology of primary SB.
The Polish T-bond market Fotek, Jacek; Kaszynski, Adam; Kubik-Kwiatkowska, Monika
Global investor,
02/1998
Magazine Article
In 1989, Poland began to restructure towards a market economy. One of the most important structural changes was the introduction of money and capital markets and the implementation of a mechanism to ...control public debt. Government debt securities issued on the domestic market have 2 categories: active instruments to finance budget needs - mainly T-bills and 10-year T-bonds, and passive instruments to regulate past obligations of the country - T-bonds denominated in dollars, and restructuring T-bonds. T-bonds are obligations of the Ministry of Finance. The National Bank of Poland is an issuing agent for all instruments sold at primary auctions. In 1997, yields of fixed-income T-bonds increased due to a tightening of monetary policy by the central bank.
A series of thiosemicarbazone derivatives was prepared and their anti-tumor activity in vitro was tested. The X-ray investigation performed for compounds T2, T3 and T5 confirmed the synthesis pathway ...and assumed molecular structures of analyzed thiosemicarbazones. The conformational preferences of the thiosemicarbazone system were characterized using theoretical calculations by AM1 method. Selected compounds were converted into complexes of Cu (II) ions. The effect of complexing on anti-tumor activity has been investigated. The copper(II) complexes, with Schiff bases T1, T10, T12, T13, and T16 have been synthesized and characterized by chemical and elemental analysis, FTIR spectroscopy and TGA method. Thermal properties of coordination compounds were studied using TG-DTG techniques under dry air atmosphere. G361, A375, and SK-MEL-28 human melanoma cells and BJ human normal fibroblast cells were treated with tested compounds and their cytotoxicity was evaluated with MTT test. The compounds with the most promising anti-tumour activity were then selected and their cytotoxicity was verified with cell cycle analysis and apoptosis/necrosis detection. Additionally, DNA damages in the form of a basic sites presence and the expression of oxidative stress and DNA damage response genes were evaluated. The obtained results indicate that complexation of thiosemicarbazone derivatives with Cu (II) ions improves their antitumor activity against melanoma cells. The observed cytotoxic effect is associated with DNA damage and G2/M phase of cell cycle arrest as well as disorders of the antioxidant enzymes expression.
Systemic sclerosis (SSc) is an autoimmune connective tissue disease characterised by skin and internal organs fibrosis due to accumulation of extra cellular matrix (ECM) proteins. Tissue inhibitor of ...metalloproteinases 1 (TIMP-1) plays a key role in ECM deposition.
To investigate the role of miR-29a in regulation of TAB1-mediated TIMP-1 production in dermal fibroblasts in systemic sclerosis.
Healthy control (HC) and SSc fibroblasts were cultured from skin biopsies. The expression of TIMP-1, MMP-1 and TGF-β activated kinase 1 binding protein 1 (TAB1) was measured following miR-29a transfection using ELISA, qRT-PCR, and Western Blotting. The functional effect of miR-29a on dermal fibroblasts was assessed in collagen gel assay. In addition, HeLa cells were transfected with 3'UTR of TAB1 plasmid cloned downstream of firefly luciferase gene to assess TAB1 activity. HC fibroblasts and HeLa cells were also transfected with Target protectors in order to block the endogenous miR-29a activity.
We found that TAB1 is a novel target gene of miR-29a, also regulating downstream TIMP-1 production. TAB1 is involved in TGF-β signal transduction, a key cytokine triggering TIMP-1 production. To confirm that TAB1 is a bona fide target gene of miR-29a, we used a TAB1 3'UTR luciferase assay and Target protector system. We showed that miR-29a not only reduced TIMP-1 secretion via TAB1 repression, but also increased functional MMP-1 production resulting in collagen degradation. Blocking TAB1 activity by pharmacological inhibition or TAB1 knockdown resulted in TIMP-1 reduction, confirming TAB1-dependent TIMP-1 regulation. Enhanced expression of miR-29a was able to reverse the profibrotic phenotype of SSc fibroblasts via downregulation of collagen and TIMP-1.
miR-29a repressed TAB1-mediated TIMP-1 production in dermal fibroblasts, demonstrating that miR-29a may be a therapeutic target in SSc.
Celotno besedilo
Dostopno za:
DOBA, IZUM, KILJ, NUK, PILJ, PNG, SAZU, SIK, UILJ, UKNU, UL, UM, UPUK
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