Search results for "ARDS"
showing 10 items of 1705 documents
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
2014
ResumenEl trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España de…
Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case
2014
El trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España desempeña…
How Did I Become a Good Teacher? Implications for Teacher Education
2017
Abstract The professional standards for teachers provide the competences needed for this occupation, in function of the level of education and of the career stages. This study aims to discover the most important training factors which contribute to the acquisition of teacher competences and to establish the implications for teacher education. We have used a mixed-method design as the procedure for collecting, analyzing, and combining both quantitative and qualitative data. To detect the main agents in the teacher competences’ achievement, we applied a questionnaire and we asked the personal opinion of the teachers regarding their evolution in the career. The findings indicated that the prin…
Conduit dynamics and post explosion degassing on Stromboli: A combined UV camera and numerical modeling treatment.
2016
Abstract Recent gas flux measurements have shown that Strombolian explosions are often followed by periods of elevated flux, or “gas codas,” with durations of order a minute. Here we present UV camera data from 200 events recorded at Stromboli volcano to constrain the nature of these codas for the first time, providing estimates for combined explosion plus coda SO2 masses of ≈18–225 kg. Numerical simulations of gas slug ascent show that substantial proportions of the initial gas mass can be distributed into a train of “daughter bubbles” released from the base of the slug, which we suggest, generate the codas, on bursting at the surface. This process could also cause transitioning of slugs i…
Comparing Cybersecurity Information Exchange Models and Standards for the Common Secure Information Management Framework
2021
Cyber threats have increased in spite of formal economic integration in the world. Decision-makers and authorities need to respond to the growing challenge of cyberthreats by increasing cooperation. Information is one of the main facilities when the objective is to prevent hybrid threats at the EU level and between the western countries. The main purpose of the study is to find out separating and combining factors concerning existing cyber information sharing models and information management frameworks in western countries. The aim is also to find out crucial factors, which affect the utilization of a common Early Warning System for the ECHO stakeholders. The main findings are that unclear…
A practical framework for data management processes and their evaluation in population-based medical registries.
2013
We present a framework for data management processes in population-based medical registries. Existing guidelines lack the concreteness we deem necessary for them to be of practical use, especially concerning the establishment of new registries. Therefore, we propose adjustments and concretisations with regard to data quality, data privacy, data security and registry purposes.First, we separately elaborate on the issues to be included into the framework and present proposals for their improvements. Thereafter, we provide a framework for medical registries based on quasi-standard-operation procedures.The main result is a concise and scientifically based framework that tries to be both broad a…
Do cultural differences influence batterer intervention program outcomes?: a study with Spanish and Latin American offenders
2015
En este estudio se analiza, en primer lugar, si existen diferencias entre hombres latinoamericanos inmigrantes y españoles condenados por violencia contra la mujer en las relaciones de pareja, en relación a sus actitudes hacia la violencia (i.e., gravedad percibida, culpabilización de la víctima y aceptabilidad de la violencia), atribución de responsabilidad, sexismo y riesgo de reincidencia al inicio de un programa de intervención con maltratadores. En segundo lugar, se comprueba si existen diferencias al finalizar la intervención en los resultados del programa entre inmigrantes latinoamericanos y nativos. Para ello se utiliza una muestra de 278 participantes que han finalizado un programa…
¿Influyen las diferencias culturales en los resultados de los programas de intervención con maltratadores? Un estudio con agresores españoles y latin…
2015
ResumenEn este estudio se analiza, en primer lugar, si existen diferencias entre hombres latinoamericanos inmigrantes y españoles condenados por violencia contra la mujer en las relaciones de pareja, en relación a sus actitudes hacia la violencia (i.e., gravedad percibida, culpabilización de la víctima y aceptabilidad de la violencia), atribución de responsabilidad, sexismo y riesgo de reincidencia al inicio de un programa de intervención con maltratadores. En segundo lugar, se comprueba si existen diferencias al finalizar la intervención en los resultados del programa entre inmigrantes latinoamericanos y nativos. Para ello se utiliza una muestra de 278 participantes que han finalizado un p…
Aligning Inner Peripheries with rural development in Italy: Territorial evidence to support policy contextualization
2021
Abstract Inner Peripheries is a recent concept based on both peripherality and marginality features, thus far from the commonly adopted geographical notion of periphery. Inner Peripheries are fragile territories covering rural Europe, which suffer from depopulation, low economic potential, and weak territorial cohesion. However, these territories are extremely important for the provision of goods and services, and the stewardship of natural and semi-natural environments. Such dichotomous condition poses several challenges for planning in the EU context, particularly regarding the implementation of the Rural Development Policy. Therefore, current planning needs to contextualize the policy im…
Neural Networks to Determine the Relationships Between Business Innovation and Gender Aspects
2021
Gender aspects of management, innovation and entrepreneurship are gaining more and more importance as cross-cutting issues for researchers, practitioners and decision makers. Extant literature pays a growing attention to the hypothesis that there exists a correlation between the gender diversity of corporate boards of directors and the business attitude to innovation. In this paper we introduce a working framework to test the aforementioned hypothesis and to examine the correlation between board diversity and innovation perception of a business. This framework is based on correlation computation and feed-forward neural networks, and it is used to evaluate whether the gender component may be…