Search results for " statement"
showing 7 items of 97 documents
Metabolic mediators of the effects of body-mass index, overweight, and obesity on coronary heart disease and stroke: a pooled analysis of 97 prospect…
2014
Summary Background Body-mass index (BMI) and diabetes have increased worldwide, whereas global average blood pressure and cholesterol have decreased or remained unchanged in the past three decades. We quantified how much of the effects of BMI on coronary heart disease and stroke are mediated through blood pressure, cholesterol, and glucose, and how much is independent of these factors. Methods We pooled data from 97 prospective cohort studies that collectively enrolled 1·8 million participants between 1948 and 2005, and that included 57 161 coronary heart disease and 31 093 stroke events. For each cohort we excluded participants who were younger than 18 years, had a BMI of lower than 20 kg/…
Pārliecinošu valodas līdzekļu lietojums uzņēmumu misiju apgalvojumos
2019
Šajā bakalaura darbā tiek analizēti pārliecinošie valodas līdzekļi un to izmantošana uzņēmumu misiju apgalvojumos klientu uzmanības piesaistīšanai. Pētījuma mērķa sasniegšanai tika izmantotas dīvas metodes: atbilstošās literatūras izpēte un diskursa analīze. Pētījuma datu kopums sastāv no trīsdesmit naftas kompāniju misiju apgalvojumiem. Tika secināts, ka misiju apgalvojumos izmantotie pārliecinošie valodas izteiksmes līdzekļi ietekmē lasītāju piesaistot to uzmanību. Turklāt, pētījums atklāj, ka izvēlētajā korpusā visbiežāk izmantotie pārliecinošās valodas līdzekļi ir: īpašības vārds (26%), iekļaujošā valoda (19%), vietniekvārdi (18%), atkārtošanās (17%), aliterācija (12%).
Reputation and financial reporting in Finnish public organizations
2021
PurposeThis article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting.Design/methodology/approachFor data, we combine three data sets: financial statement information of eight anonymous Finnish public organizations, the results of a reputation survey among their key stakeholders (N = 914) and a sample of the social media sentiment around the organizations.FindingsOur findings suggest that a decrease in spending and, surprisingly in the nonprofit sector, an increase in the…
La parifica dei rendiconti regionali: un caso ancora aperto
2022
The extension of the financial audit to the Regions reveals a physiological distortion between the function and legal regime of the institution that arises several relevant issues: on the one hand, in terms of the legal nature of this form of judgment; on the other hand, on a systematic level, with regard to its insertion in a constitutional structure at least formally characterized by a strong regionalism and a related apparatus of guarantees. In the case law of the Court of Auditors, in particular, it has not been clarified whether the financial audit is a real form of financial control or, in the light of the guidelines of the Constitutional Court, a form of jurisdiction. In the absence …
Aristóteles entre doxografía y biografía: sobre Diógenes Laercio V 31
2019
Se pretende llamar la atención sobre un par de frases que aparecen justo hacia la mitad de la controvertida doxografía de Aristóteles que se puede leer en las Vidas y doctrinas de los filósofos más ilustres de Diógenes Laercio V 31, y que desde luego no corresponden a ningún sistema doxográfico conocido. Como sucede no pocas veces en la obra laerciana, la misma apreciación sobre si el filósofo debe o no enamorarse y contraer matrimonio se repite idéntica en otras doxografías completamente distintas: la cirenaica (DL II 91), la estoica (DL VII 129) y la epicúrea (DL X 118). Cabe plantearse, pues, el origen de este interés, en varias doxografías, por la vida sentimental, podríamos decir, de l…
A CRITICAL STUDY CONCERNING THE PREPARATION OF THE STATEMENT OF CASH FLOWS THROUGH THE INDIRECT METHOD IN ROMANIA
2012
Although not bound by law, by option, small and medium entities from Romania can prepare the statement for the modifications within their equity and / or the statement of cash flows. When companies select this option, any decision made by the consumer of accounting information is better founded, from the perspective of information sources that it uses, rather than the opposite, because the users of accounting information about a company are almost always interested by the way in which the company generates and uses cash and cash equivalents. In this paper we present the particularities implied in Romania by the preparation of the statement of cash flows using the indirect method.
Sprawozdanie finansowe jednostki mikro a potrzeby informacyjne użytkowników
2016
W związku z implementacją zapisów nowej dyrektywy rachunkowości nr 2013/34/UE celem artykułu jest prezentacja zmian wprowadzonych w nowelizacji ustawy o rachunkowości z dnia 11 lipca 2014 roku. Autorka określa ich wpływ na zakres oraz wartość informacyjną uproszczonego sprawozdania finansowego jednostki mikro w aspekcie potrzeb ich użytkowników. Jednostki mikro są nowo powstałą kategorią podmiotów, która została wprowadzona do regulacji krajowych w związku z implementacją dyrektywy 2013/34/UE. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy treści regulacji prawnych (krajowych i międzynarodowych) oraz metody porównań i wnioskowania. Wprowadzone zmiany w znowel…