Search results for " statement"
showing 10 items of 97 documents
Genome-wide association analysis in dilated cardiomyopathy reveals two new players in systolic heart failure on chromosomes 3p25.1 and 22q11.23
2021
Abstract Aims Our objective was to better understand the genetic bases of dilated cardiomyopathy (DCM), a leading cause of systolic heart failure. Methods and results We conducted the largest genome-wide association study performed so far in DCM, with 2719 cases and 4440 controls in the discovery population. We identified and replicated two new DCM-associated loci on chromosome 3p25.1 [lead single-nucleotide polymorphism (SNP) rs62232870, P = 8.7 × 10−11 and 7.7 × 10−4 in the discovery and replication steps, respectively] and chromosome 22q11.23 (lead SNP rs7284877, P = 3.3 × 10−8 and 1.4 × 10−3 in the discovery and replication steps, respectively), while confirming two previously identif…
Obstacles modelling reality: Two exploratory studies on physics defined and undefined problems
2014
For some researchers, and perhaps for many teachers, problem-solving is strongly related to thinking (Mayer, 1983). Several reports highlight the importance of developing suitable skills to solve complex, ill-defined and boundless real-life problems in educated people (NSF Standards, U.S. Department of Labour, ABET engineering accreditation organization, and American Institute of Physics, mentioned in Etkina & Van Heuvelen, 2007; Bureau of Labour Statistics, U.S. Department of Labour, 2014; Competency Model Clearinghouse, 2012). Problem-solving is virtually the core of the professional activity of a physicist (Etkina, Van Heuvelen, White-Brahmia, Brookes, Gentile, Murthy, Rosengrant & Warre…
Familial hypercholesterolæmia in children and adolescents: Gaining decades of life by optimizing detection and treatment
2015
Contains fulltext : 155263.pdf (Publisher’s version ) (Open Access) Familial hypercholesterolaemia (FH) is a common genetic cause of premature coronary heart disease (CHD). Globally, one baby is born with FH every minute. If diagnosed and treated early in childhood, individuals with FH can have normal life expectancy. This consensus paper aims to improve awareness of the need for early detection and management of FH children. Familial hypercholesterolaemia is diagnosed either on phenotypic criteria, i.e. an elevated low-density lipoprotein cholesterol (LDL-C) level plus a family history of elevated LDL-C, premature coronary artery disease and/or genetic diagnosis, or positive genetic testin…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
European vs. American approaches to institutionalisation of business ethics: the Spanish case
2002
This paper reports on a study of the largest Spanish corporations concerning the status of corporate ethics policies. The research project, the first of its kind in Spain, has two parts. First, the types of formal documents the companies use are analysed, including those dealing with ethical values or norms. Three groups of companies are distinguished: the first group has no formal documents dealing with ethical values, and the reasons given for not having any ethical statement are discussed. A second group has one document mentioning ethical values (generally the vision and/or mission statement), and a third group has in place two or more documents (one generic and the other more detailed,…
Changes in determinants of the interest margin in today’s economy
2019
This study examined the interest margin following the significant drop in its contribution to credit institutions’ total income. Balance sheet variables, income statement and annual report variables, and external variables were studied separately. Variables that had not previously been studied in the literature were considered, and determinants that had already been studied were revisited after the reduction in the interest margin. The diversification of investment in associated companies and investment in fixed and variable income are causes of this decrease in the interest margin. Higher fees and commissions offset this decrease. Greater size and market power have reduced the interest mar…
Testing the usability of the Rapid Impact Assessment Matrix (RIAM) method for comparison of EIA and SEA results
2008
Abstract This study examines how the results of Environmental Impact Assessment (EIA) and Strategic Environmental Assessment (SEA) could be compared using the Rapid Impact Assessment Matrix (RIAM) method. There are many tools and techniques that have been developed for use in impact assessment processes, including scoping, checklists, matrices, qualitative and quantitative models, literature reviews, and decision-support systems. While impact assessment processes have become more technically complicated, it is recognized that approaches including simpler applications of available tools and techniques are also appropriate. The Rapid Impact Assessment Matrix (RIAM) is a tool for organizing, a…
Debating Europe: Effects of the “Eurovision Debate” on EU Attitudes of Young German Voters and the Moderating Role Played by Political Involvement
2016
In the run-up to the elections to the European Parliament in 2014, EU citizens had the unprecedented opportunity to watch televised debates between the candidates running for president of the European Commission. The most important debate was the so-called "Eurovision debate", which was broadcasted in almost all EU member states. In this study we explore the responses of a sample of 110 young German voters, who watched this debate, to the candidates' messages and whether exposure to the debate caused a shift in the respondents' attitudes towards the EU. Combining data from a quasi-experiment, real-time response data, and data from a content analysis of the debate, we find that respondents' …
Corporate Investment, Debt and Liquidity Choices in the Light of Financial Constraints and Hedging Needs
2015
We examine firms' simultaneous choice of investment, debt financing and liquidity in a large sample of US corporates between 1980 and 2014. We partition the sample according to the firms' financial constraints and their needs to hedge against future shortfalls in operating income. In contrast to earlier work, our joint estimation approach shows that cash flows affect the corporate decisions of unconstrained firms more strongly than those of constrained firms. Investment-cash flow sensitivities are particularly intense for unconstrained firms with high hedging needs. Investment opportunities (as proxied by Q), however, play a larger role for constrained firms with the effects being strongest…
Performance Reporting – The IASB's Proposed Formats of Financial Statements in the Exposure Draft of IAS 1
2006
ABSTRACT This paper is a response to the exposure draft of proposed amendments to IAS 1 Presentation of Financial Statements published by the International Accounting Standards Board (IASB) in March 2006. The objective is to bring to the standard setter's attention research that is relevant to the issues raised in the exposure draft. We review analytic, empirical and experimental research that addresses the presentation of income and the format of the income statement. Overall, there is some support for a single statement of (total) recognised income and expense. However, net income is on average more relevant than comprehensive income, which may favour a two-statement approach. While this …