Search results for "CCO"
showing 10 items of 4678 documents
Conceptual changes in lease accounting: Regulatory and academic challenges
2019
El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la literatura previa de lobbying, argumentamos que en un contexto internacional y tras a˜nos de experiencia con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente los preparadores, prevén hacer más efectiva su actividad de lobby…
Social research evolution in management accounting : reflection using Bunge’s theory
2004
Abstract Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface , without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed…
Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis
2013
Since the 2008 global economical and financial crisis, the fair value measurement has acquired a controversial position both within the accounting regulatory committees and the accounting theory. The literature generally examines two opposite central paradigms of evaluation, namely the Fair Value Accounting (FVA) and the Historical Cost Accounting (HCA). The paper, after a literature review through both these opposite sides, suggests a theoretical framework, using the basic concept of “accounting system”, for the choice between the opposite paradigms, considered noteworthy in times of crisis as it should allow to conceptualize a ‘mixed system’, combining FVA and HCA in different ways accord…
Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective
2000
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.
Monitoring stress and recovery states: Structural and external stages of the short version of the RESTQ sport in elite swimmers before championships
2016
Background: Psychological stress and recovery monitoring is a key issue for increasing athletes' health, well-being, and performance. This multi-study report examined changes and the dose–response relationships between recovery–stress psychological states, training load (TL), heart rate (HR), heart rate recovery (HRR), and heart rate variability (HRV) while providing evidence for the factorial validity of a short French version of the Recovery–Stress Questionnaire for Athletes (RESTQ-36-R-Sport). Methods: Four hundred and seventy-three university athletes (Study 1), 72 full expert swimmers (Study 2), and 11 national to international swimmers (Study 3) participated in the study. Data were an…
Accommodative Amplitude in School-Age Children
2017
Abstract In children, intensive near-work affects the accommodation system of the eye. Younger children, due to anatomical parameters, read at smaller distance than older children and we can expect that the accommodation system of younger can be affected more than that of older children. We wanted to test this hypothesis. Some authors showed that the norms of amplitude of accommodation (AA) developed by Hofstetter (1950) not always could be applied for children. We also wanted to verify these results. A total of 106 (age 7-15) children participated in the study. Distance visual acuity was measured for all children and only data of children with good visual acuity 1.0 or more (dec. units) we…
Comparative cytoprotective effects of carbocysteine and fluticasone propionate in cigarette smoke extract-stimulated bronchial epithelial cells
2013
Cigarette smoke extracts (CSE) induce oxidative stress, an important feature in chronic obstructive pulmonary disease (COPD), and oxidative stress contributes to the poor clinical efficacy of corticosteroids in COPD patients. Carbocysteine, an antioxidant and mucolytic agent, is effec- tive in reducing the severity and the rate of exacerbations in COPD patients. The effects of carbocysteine on CSE-induced oxidative stress in bronchial epithelial cells as well as the comparison of these antioxidant effects of carbocysteine with those of fluticasone propionate are unknown. The present study was aimed to assess the effects of carbocysteine (10−4 M) in cell survival and intracellular reactive o…
Smokeless tobacco, sport and the heart
2014
SummarySmokeless tobacco (snuff) is a finely ground or shredded tobacco that is sniffed through the nose or placed between the cheek and gum. Chewing tobacco is used by putting a wad of tobacco inside the cheek. Smokeless tobacco is widely used by young athletes to enhance performance because nicotine improves some aspects of physiology. However, smokeless tobacco has harmful health effects, including cardiovascular disorders, linked to nicotine physiological effects, mainly through catecholamine release. Nicotine decreases heart rate variability and the ventricular fibrillation threshold, and promotes the occurrence of various arrhythmias; it also impairs endothelial-dependent vasodilation…
Effectiveness of oral health education versus nicotine replacement therapy for tobacco cessation- a parallel randomized clinical trial.
2015
Background: India has millions of tobacco users. It is the leading cause of deaths due to oral cancer and hence needs effective strategies to curb it. Hence the aim of present study was to evaluate and compare the effectiveness of Oral Health Education (OHE) and Nicotine Replacement Therapy (NRT) in tobacco cessation. Material and Methods: The clinical trial consisted of Manohar Lal Kapoor (MLK) factory workers (n= 40) giving history of tobacco consumption (smoking/smokeless) within past 30 days. They were randomized into OHE (n=20) and NRT (n=20) groups. Baseline evaluation (demographic, smoking/ smokeless behaviour) was done. Fagerstrom test was used for Nicotine Dependence (FTND) and to …
Ankle muscle strength discriminates fallers from non-fallers
2014
International audience; It is well known that center of pressure (CoP) displacement correlates negatively with the maximal isometric torque (MIT) of ankle muscles. This relationship has never been investigated in elderly fallers (EF). The purpose of this study was thus to analyze the relationship between the MIT of ankle muscles and CoP displacement in upright stance in a sample aged between 18 and 90 years old that included EF . The aim was to identify a threshold of torque below which balance is compromised. The MIT of Plantar flexors (PFs) and dorsal flexors (DFs) and CoP were measured in 90 volunteers: 21 healthy young adults (YA) (age: 24.1 +/- 5.0), 12 healthy middle-aged adults (MAA)…