Defining and comparing SICR-events for classifying impaired loans under IFRS 9

Autor: Botha, Arno, Oberholzer, Esmerelda, Larney, Janette, de Jongh, Riaan

The IFRS 9 accounting standard requires the prediction of credit deterioration in financial instruments, i.e., significant increases in credit risk (SICR). However, the definition of such a SICR-event is inherently ambiguous, given its current relian

Externí odkaz: http://arxiv.org/abs/2303.03080

The relationship between sustainability and financial performance of South African companies

Autor: Inge Delport, Merwe Oberholzer, Surika Van Rooyen

Publikováno v: Journal of Economic and Financial Sciences, Vol 17, Iss 1, Pp e1-e15 (2024)

Orientation: Environmental, social and governance (ESG) performance remains crucial information required by stakeholders as they are interested in monitoring whether companies contribute to sustainability or not. Research purpose: The study’s purp

Externí odkaz: https://doaj.org/article/d331ce4f21814f8a9f0b42f4cf673b7b

Onboarding during the COVID-19 and the future of onboarding within a South African municipality

Autor: Jean Oberholzer, Cecile M. Schultz, Karel F. Lessing

Publikováno v: SA Journal of Human Resource Management, Vol 22, Iss 0, Pp e1-e14 (2024)

Orientation: Limited literature on onboarding during COVID-19 and the future of onboarding exists. Research purpose: The purpose of this study was to explore the implementation of employee onboarding during COVID-19, as well as the future of onboard

Externí odkaz: https://doaj.org/article/0314f391bb6c4558880961d5a6f1756f

Search for dark matter annihilation signals from unidentified Fermi-LAT objects with H.E.S.S

Autor: Collaboration, H. E. S. S., Abdallah, H., Aharonian, F., Benkhali, F. Ait, Angüner, E. O., Arcaro, C., Armand, C., Armstrong, T., Ashkar, H., Backes, M., Baghmanyan, V., Martins, V. Barbosa, Barnacka, A., Barnard, M., Becherini, Y., Berge, D., Bernlöhr, K., Bi, B., Böttcher, M., Boisson, C., Bolmont, J., de Lavergne, M. de Bony, Breuhaus, M., Brose, R., Brun, F., Bulik, T., Bylund, T., Cangemi, F., Caroff, S., Casanova, S., Chambery, P., Chand, J. Catalano T., Chen, A., Cotter, G., Curylo, M., Dalgleish, H., Mbarubucyeye, J. Damascene, Davids, I. D., Davies, J., Devin, J., Djannati-Ataï, A., Dmytriiev, A., Donath, A., Doroshenko, V., Dreyer, L., Plessis, L. Du, Duffy, C., Egberts, K., Einecke, S., Emery, G., Ernenwein, J. -P., Feijen, K., Fegan, S., Fiasson, A., de Clairfontaine, G. Fichet, Fontaine, G., Funk, S., Füßling, M., Gabici, S., Gallant, Y. A., Giavitto, G., Giunti, L., Glawion, D., Glicenstein, J. F., Grondin, M. -H., Hattingh, S., Haupt, M., Hermann, G., Hinton, J. A., Hofmann, W., Hoischen, C., Holch, T. L., Holler, M., Hörbe, M., Horns, D., Huang, Z., Huber, D., Jamrozy, M., Jankowsky, D., Jankowsky, F., Joshi, V., Jung-Richardt, I., Kasai, E., Katarzyński, K., Katz, U., Khangulyan, D., Khèlifi, B., Klepser, S., Kluzniak, W., Komin, Nu., Konno, R., Kosack, K., Kostunin, D., Kreter, M., Mezek, G. Kukec, Kundu, A., Lamanna, G., Stum, S. Le, Lemière, A., Lemoine-Goumard, M., Lenain, J. -P., Leuschner, F., Levy, C., Lohse, T., Luashvili, A., Lypova, I., Mackey, J., Majumdar, J., Malyshev, D., Marandon, V., Marchegiani, P., Marcowith, A., Mares, A., Martì-Devesa, G., Marx, R., Maurin, G., Meintjes, P. J., Meyer, M., Mitchell, A., Moderski, R., Mohrmann, L., Montanari, A., Moore, C., Morris, P., Moulin, E., Muller, J., Murach, T., Nakashima, K., Nayerhoda, A., de Naurois, M., Ndiyavala, H., Niemiec, J., Noel, A., Oberholzer, L., O'Brien, P., Ohm, S., Olivera-Nieto, L., Wilhelmi, E. de Ona, Ostrowski, M., Panter, M., Panny, S., Parsons, R. D., Peron, G., Pita, S., Poireau, V., Prokhorov, D. A., Prokoph, H., Pühlhofer, G., Punch, M., Quirrenbach, A., Reichherzer, P., Reimer, A., Reimer, O., Remy, Q., Renaud, M., Rieger, F., Romoli, C., Rowell, G., Rudak, B., Ricarte, H. Rueda, Ruiz-Velasco, E., Sahakian, V., Sailer, S., Salzmann, H., Sanchez, D. A., Santangelo, A., Sasaki, M., Schüssler, F., Schutte, H. M., Schwanke, U., Senniappan, M., Seyffert, A. S., Shapopi, J. N. S., Shiningayamwe, K., Simoni, R., Sinha, A., Sol, H., Spackman, H., Specovius, A., Spencer, S., Spir-Jacob, M., Stawarz, L., Sun, L., Steenkamp, R., Stegmann, C., Steinmassl, S., Steppa, C., Takahashi, T., Tanaka, T., Tavernier, T., Taylor, A. M., Terrier, R., Morgan, C. Thorpe, Thiersen, J. H. E., Tluczykont, M., Tomankova, L., Trichard, C., Tsirou, M., Tsuji, M., Tuffs, R., Uchiyama, Y., van der Walt, D. J., van Eldik, C., van Rensburg, C., van Soelen, B., Vasileiadis, G., Veh, J., Venter, C., Viana, A., Vincent, P., Vink, J., Völk, H. J., Wagner, S. J., Werner, F., White, R., Wierzcholska, A., Wong, Yu Wun, Yassin, H., Yusafzai, A., Zacharias, M., Zanin, R., Zargaryan, D., Zdziarski, A. A., Zech, A., Zhu, S., Zmija, A., Zorn, J., Zouari, S., Zywucka, N.

Publikováno v: Astrophys.J., 918, 17 (2021)

Cosmological $N$-body simulations show that Milky Way-sized galaxies harbor a population of unmerged dark matter subhalos. These subhalos could shine in gamma-rays and be eventually detected in gamma-ray surveys as unidentified sources. We performed

Externí odkaz: http://arxiv.org/abs/2106.00551

Systemic and Mucosal Immunogenicity of Monovalent XBB.1.5-Adapted COVID-19 mRNA Vaccines in Patients with Inflammatory Bowel Disease

Autor: Simon Woelfel, Joel Dütschler, Daniel Junker, Marius König, Georg Leinenkugel, Nicole Graf, Claudia Krieger, Samuel Truniger, Annett Franke, Seraina Koller, Katline Metzger-Peter, Melanie Oberholzer, Nicola Frei, Nora Geissler, Peter Schaub, STAR SIGN Investigators, Werner C. Albrich, Matthias Friedrich, Jan Hendrik Niess, Nicole Schneiderhan-Marra, Alex Dulovic, Wolfgang Korte, Justus J. Bürgi, Stephan Brand

Publikováno v: Vaccines, Vol 12, Iss 7, p 774 (2024)

Recently updated COVID-19 mRNA vaccines encode the spike protein of the omicron subvariant XBB.1.5 and are recommended for patients with inflammatory bowel disease (IBD) on immunosuppressive treatment. Nonetheless, their immunogenicity in patients wi

Externí odkaz: https://doaj.org/article/2fdeebad3bb644b1a2cf47e2eefe19a1