Search results for "CCR"

Preliminary Findings: 25(OH)D Levels and PTH Are Indicators of Rapid Bone Accrual in Pubertal Children

2007

The objective of this study was to evaluate the role of serum levels of 25(OH)D and PTH on the accumulation of whole body bone mass in a cohort of children.This was a longitudinal study (1.98 +/- 0.07 y) of sixty-nine children (89% Caucasian, 44% male) enrolled in a calcium supplementation trial. Bone area, bone mineral content (BMC) and density (BMD) of the whole body and radius were assessed using a QDR 2000 (Hologic, Inc) dual energy x-ray absorptiometer. Serum PTH and 25(OH)D were measured using radioimmunoassays.Vitamin D stores were inversely related gain in bone area (p0.002), BMC (p0.002) BMD (p0.027), as well as to PTH levels (p0.0001). Compared to those with adequate vitamin D sto…

Asymptomatic erythematous hardened plaque on the scalp

2018

Accrual financial reporting in the public sector: is it a reality?

2014

Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…

IFRS Adoption and Unconditional Conservatism: An Accruals-Based Analysis

2020

This paper finds its motivation in the lack of robust results in the literature that analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the Spanish listed companies. We provide new evidence by using, for the first time in this context, a non-market-based measure of unconditional conservatism: the accruals-based measure proposed by Givoly and Hayn (2000). We use econometric panel data techniques applied to a panel of 96 non-financial firms and 10 years. The results show evidence that support a significant reduction of the unconditional conservatism of Spanish listed companies due to the adoption of IFRS.

La Bibliometría en la evaluación de la actividad científica

2018

El análisis y la evaluación de la información y el conocimiento resultante de la actividad científica es un elemento imprescindible para todos los programas de investigación pública, tecnología y desarrollo que se implementan en una sociedad; y es allí donde la Ciencia de la Información brinda una ayuda inestimable, al desarrollar técnicas e instrumentos para medir la producción de conocimiento y su transformación en bienes.La cuantificación de las publicaciones es el elemento básico de la mayor parte de los estudios bibliométricos, mientras que la de las citas puede usarse directamente como medida de la repercusión o importancia de una publicación, o de las publicaciones de una persona, in…

The Mediterranean Coast of Andalusia (Spain): Medium-Term Evolution and Impacts of Coastal Structures

2019

This paper shows coastal evolution along the Andalusia Region (Spain) and the impacts on it of coastal structures. The study area was divided into 47 units to calculate the erosion/accretion/stability (or evolution) rates by using the DSAS extension of ArcGIS software. Evolution rates were divided into different classes from &ldquo

Return Dispersion and Cross-Sectional Asset Pricing Anomalies

2015

Recent research finds that cross-sectional return dispersion provides a risk-based explanation for some investment anomalies, including accrual, investment, and momentum strategies. This study extends the analyses of return dispersion to a broad set of anomalies by testing whether the state of return dispersion is associated with anomalous returns. Empirical results for 12 well-known anomalies indicate a robust link between good and bad states of return dispersion and most anomalies. Also, return dispersion helps to explain a number anomalies regardless of their association with investor sentiment. We conclude that market risk related to return dispersion plays an important role in many inv…

Swings between rotation and accretion power in a binary millisecond pulsar

2013

It is thought that neutron stars in low-mass binary systems can accrete matter and angular momentum from the companion star and be spun-up to millisecond rotational periods1, 2, 3. During the accretion stage, the system is called a low-mass X-ray binary, and bright X-ray emission is observed. When the rate of mass transfer decreases in the later evolutionary stages, these binaries host a radio millisecond pulsar4, 5 whose emission is powered by the neutron star’s rotating magnetic field6. This evolutionary model is supported by the detection of millisecond X-ray pulsations from several accreting neutron stars7, 8 and also by the evidence for a past accretion disc in a rotation-powered milli…

SOLAR MODELS WITH ACCRETION. I. APPLICATION TO THE SOLAR ABUNDANCE PROBLEM

2011

We generate new standard solar models using newly analyzed nuclear fusion cross sections and present results for helioseismic quantities and solar neutrino fluxes. We discuss the status of the solar abundance problem and investigate whether nonstandard solar models with accretion from the protoplanetary disk might alleviate the problem. We examine a broad range of possibilities, analyzing both metal-enriched and metal-depleted accretion models and exploring three scenarios for the timing of the accretion. Only partial solutions are found: one can bring either the depth of the convective zone or the surface helium abundance into agreement with helioseismic results, but not both simultaneousl…

Adaptación y validación en población española del PROM: una medida objetiva del razonamiento moral prosocial [Adaptation and validation of prom in a …

2002

The assessment of pro-social moral reasoning through objective measurement is considered an important attainment in pro-social development research in recent decades. Based on N. Eisenberg's theory, PROM (Carlo et al., 1992) can objectively measure reasoning cognitive processes related to pro-social behaviour. This paper presents the adaptation and accreditation of this instrument for a Spanish adolescent population. The randomisation of the selected sample, its wide scope, and the reliability and validity of the results obtained make PROM a suitable instrument for evaluating the different pro-social reasoning types related to aid conduct amongst adolescents.