Tumor necrosis factor-alpha (TNF-α) is a proinflammatory cytokine that has been linked to breast cancer development. Estrogen metabolic pathway is also involved in breast carcinogenesis and DNA ...adducts formation. In this study we investigated the effect of TNF-α on the estrogen metabolic pathway in MCF-7, a breast cancer cell line. Capillary liquid chromatography/mass spectrometry (LC/MS) and High performance liquid chromatography (HPLC) were used for analysis of estrogen metabolites and estrogen-DNA adducts levels respectively. Reporter gene assay, Real time reverse transcription polymerase chain reaction (real time RT-PCR) and Western blot were used to assess the expression of estrogen metabolizing genes and enzymes. TNF-α significantly increased the total EM and decreased the estrone (E1) / 17-β estradiol (E2) ratio. Moreover, it altered the expression of genes and enzymes involved in E2 activation and deactivation pathways e.g. Cytochrome P-450 1A1 (CYP1A1), Cytochrome P-450 1B1 (CYP1B1), Catechol-O-methyl transferase (COMT) and Nicotinamide adenine dinucleotide phosphate-quinone oxidoreductase 1 (NQO1). In addition, there were increased levels of some catechol estrogens e.g. 4-hydroxy-estrone (4-OHE1) and 2-hydroxyestradiol (2-OHE2) with decreased levels of methylated catechols e.g. 2-methoxy estradiol (2-MeOE2). DNA adducts especially 4-OHE1-2-1-N3 Adenine was significantly increased. TNF-α directs the estrogen metabolism into more hormonally active and carcinogenic products in MCF-7. This may implicate a new possible explanation for inflammation associated breast cancer.
Különböző okok arra ösztönzik a magyar vállalatokat, hogy a klasszikus banki finanszírozás mellett más, egyéb likviditást fokozó eszközök után nézze-nek. Az agrárcégek esetében hatványozottan ...jelentkezik ez az igény, hiszen szá-mukra mindig is nehezebb volt a banki finanszírozáshoz való hozzájutás a szek-torra jellemző speciális kockázatok, vagy éppen az elégtelen fedezet megléte mi-att. Az alternatív megoldások – faktoring mellett ilyen a forfaiting és a lízing is – keresése esetükben még inkább sürgető. A közel évtizedes banki kereskedelem-finanszírozási tapasztalatok azt mutatják, hogy a belföldi szállítások esetén ér-demesebb a faktoring szolgáltatásokat igénybe venni az export faktoring költsé-ges volta miatt (a hazai faktor külföldi faktort is bevon az ügyletbe), míg export esetén a forfaiting tűnik kedvezőbb megoldásnak.
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For a number of reasons Hungarian companies are impelled to seek, besides classical banks, other sources of finance allowing enhanced liquidity. In the case agricultural enterprises this need occurs with increased strength, because avail-ability of bank finance for them is scarce due to the special risks characterizing the sector or to a lack of adequate collaterals. The search for alternative sources in our case such as factoring, forfeiting and leasing is even more urgent. Nearly a decade experience with merchant bank financing shows that it is well worth to take up factoring services for domestic deliveries because of the expensive nature of export factoring (domestic factors involves also foreign factors) and forfeiting seems to be a more favorable solution for export deliveries.
Lizing kao oblik financiranja ima određene prednosti koje mogu bili značajne za hotelijersku djelatnost, a posebno za hotelska poduzeća sa sezonskim karakterom poslovanja. Rezultati istraživanja ...prezentiraju postojeće stanje korištenja lizinga u hotelijerskun poduzećima u Hrvatskoj, vrste imovine koje se koriste na lizing te način računovodstvenog evidentiranja lizinga kao i oblik i učestalost prezentiranja informacija o lizingu internim i eksternim korisnicima.
Lizing se javlja kao oblik financiranja kojim davatelj lizinga prenosi na korisnika lizinga pravo na korištenje određene imovine u određenom vremenskom razdoblju.
Računovodstveno obuhvaćanje lizinga, ...od vrlo mnogo vrsta lizinga koje postoje u praksi koristi podjelu na financijski i operativni lizing, Njihove karakteristike definirane su
prvenstveno nacionalnim zakonima, općim postavkama civilnog i trgovačkog prava, međunarodnim standardima od kojih su u Europskim zemljama prihvaćeni Međunarodni računovodstveni standardi MRS (International Accounting Standards - IAS), a u SAD USGAAP (United States - Generally Accepted Accounting Principles). Različita klasifikacija lizinga koja proizlazi iz ovih propisa ima utjecaj na temeljne financijske izvještaje.
Különböző okok arra ösztönzik a magyar vállalatokat, hogy a klasszikus banki finanszírozás mellett más, egyéb likviditást fokozó eszközök után nézze-nek. Az agrárcégek esetében hatványozottan ...jelentkezik ez az igény, hiszen szá-mukra mindig is nehezebb volt a banki finanszírozáshoz való hozzájutás a szek-torra jellemző speciális kockázatok, vagy éppen az elégtelen fedezet megléte mi-att. Az alternatív megoldások – faktoring mellett ilyen a forfaiting és a lízing is – keresése esetükben még inkább sürgető. A közel évtizedes banki kereskedelem-finanszírozási tapasztalatok azt mutatják, hogy a belföldi szállítások esetén ér-demesebb a faktoring szolgáltatásokat igénybe venni az export faktoring költsé-ges volta miatt (a hazai faktor külföldi faktort is bevon az ügyletbe), míg export esetén a forfaiting tűnik kedvezőbb megoldásnak.XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXFor a number of reasons Hungarian companies are impelled to seek, besides classical banks, other sources of finance allowing enhanced liquidity. In the case agricultural enterprises this need occurs with increased strength, because avail-ability of bank finance for them is scarce due to the special risks characterizing the sector or to a lack of adequate collaterals. The search for alternative sources in our case such as factoring, forfeiting and leasing is even more urgent. Nearly a decade experience with merchant bank financing shows that it is well worth to take up factoring services for domestic deliveries because of the expensive nature of export factoring (domestic factors involves also foreign factors) and forfeiting seems to be a more favorable solution for export deliveries.
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