Search results for "COU"
showing 10 items of 14566 documents
Claridad y calidad de las notas explicativas en estados financieros bajo IFRS. Un estudio de brechas de Expectativas Gaps para normas contables (NIC …
2018
Este análisis situacional de la claridad y calidad de las notas explicativas en los estados financieros bajo IFRS (Obligatory Disclosure), pretende entregar claridad acerca de la calidad de la información entregada en las notas explicativas para 4 normas de Información Contable, claves en la información financiera en los países de la región, que son la NIC 2; Notas referente a Inventarios, NIC 16; Notas referente a Propiedad Planta y Equipos, NIC 37; Notas referente a Provisiones, y NIC 38; Notas referente a Activos Intangibles. Adicionalmente, este trabajo estudia la brecha de expectativas (Expectation Gaps) que existe en la información entregada en las notas de los estados financieros par…
Audit and Earnings Management in Spanish SMEs
2016
Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…
Investor Sentiment and Accruals Anomaly
2017
This paper examines whether investors’ sentiment affectsaccruals anomaly across 15 European countries. In line with recent evidence for the U.S., we find that sentiment causes accruals mispricing across European countries. The effect is pronounced for stocks whose valuations are highly subjective and difficultto arbitrage. Our results also reveal evidence in favor of managers' opportunistic disclosure behavior. The accruals reported are higher in high sentiment periods as compared with low sentiment periods. Our cross-country analysisprovidesevidence that sentiment influences accruals anomaly in countries with weaker outside shareholder rights, lower legal enforcement, lower equity market d…
GEOV1: LAI, FAPAR essential climate variables and FCOVER global time series capitalizing over existing products. Part 2: Validation and intercomparis…
2013
International audience; This paper describes the scientific validation of the first version of global biophysical products (i.e., leaf area index, fraction of absorbed photosynthetically active radiation and fraction of vegetation cover), namely GEOV1, developed in the framework of the geoland-2/BioPar core mapping service at 1 km spatial resolution and 10-days temporal frequency. The strategy follows the recommendations of the CEOS/WGCV Land Product Validation for LAI global products validation. Several criteria of performance were evaluated, including continuity, spatial and temporal consistency, dynamic range of retrievals, statistical analysis per biome type, precision and accuracy. The…
A comparative study on sample preparation procedures for supplementary foods by ICP-OES: Green chemistry considerations
2015
An inductively coupled plasma optical emission (ICP-OES) method was developed for the simultaneous determination of major, minor and trace elements in food. Preliminary studies focused on selecting suitable operational conditions in order to provide the highest sensitivity and to maximize the number of analytes to be determined without spectral or matrix interference. Ruthenium and rhenium were evaluated as internal standards and samples were analyzed at different dilution levels. Furthermore, a comparative study was carried out by using three sample digestion methods, microwave-assisted digestion with HNO3/H2O2, dry ashing and dry ashing with Mg(NO3)2/MgO as an ashing aid. Adequate precisi…
Producing SI-traceable reference values for Cd, Cr and Pb amount contents in polyethylene samples from the Polymer Elemental Reference Material (PERM…
2000
The present paper describes the certification of the amount content of Cd, Cr and Pb in two different polyethylene materials within the third phase of the Polyethylene Elemental Reference Material (PERM) project. The analytical procedure to establish the reference values for Cd, Cr and Pb amount contents in these materials is based on isotope dilution mass spectrometry used as a primary method of measurement. Cd and Pb were measured with inductively coupled plasma-mass spectrometry and Cr with positive thermal ionization-mass spectrometry. The decomposition of the polymer matrix was carried out using a high pressure asher. Reference values for amount content, traceable to the SI-system, hav…
Objective Amplitude of Accommodation Computed from Optical Quality Metrics Applied to Wavefront Outcomes
2009
Purpose: We studied the accuracy and precision of 32 objective wavefront methods for finding the amplitude of accommodation obtained in 180 eyes. Methods: Ocular accommodation was stimulated with 0.5 D steps in target vergence spanning the full range of accommodation for each subject. Subjective monocular amplitude of accommodation was measured using two clinical methods, using negative lenses and with a custom Badal optometer. Results: Both subjective methods gave similar results. Results obtained from the Badal optometer where used to test the accuracy of the objective methods. All objective methods showed lower amplitude of accommodation that the subjective ones by an amount that varied …
230Th/U-dating of a late Holocene low uranium speleothem from Cuba
2010
We present 22 U-series ages for a stalagmite from north-western Cuba based on multi-collector inductively coupled plasma mass spectrometry (MC-ICPMS) and thermal ionisation mass spectrometry (TIMS). Our results reveal that the stalagmite continuously grew within the last ~1400a. Low uranium content of the sample and thus, extremely low 230Th concentrations limit the precision and accuracy of 230Th/U-dating by TIMS. Samples measured by MC-ICPMS show a high variability of 232Th content along the growth axis with some sections significantly affected by initial 230Th from a detrital phase. An a-priori bulk earth ratio for (238U/232Th) cannot be used to accurately account for this initial 230Th.…
Anticoagulant Activity of the Enantiomers of Acenocoumarol in Man
1978
For the mono-coumarin derivatives warfarin and phen-procoumon it was shown that in man and rats the S(−) enantiomer is several times more potent as anticoagulant than the R(+) enantiomer. These stereoselective differences in the anticoagulant potency reflect differences in the affinity for the receptor site rather than differences in the pharmacokinetics.
A controlled clinical study of periodontal health in anticoagulated patients : assessment of bleeding on probing
2017
Background According to the Spanish Society of Cardiology, 700,000 patients receive oral anticoagulants, and in these cases bleeding on probing (BOP) could be altered. However, no studies have analyzed the periodontal status of these patients and the effects anticoagulants may have upon BOP. A study was made of the possible relationship between plaque index, probing depth, INR (International Normalized Ratio) and acenocoumarol dose versus the clinical signs of BOP in a sample of anticoagulated patients. Likewise, an analysis was made of oral hygiene habits and attitude towards bleeding in these patients. Material and Methods A controlled observational clinical study was made in La Ribera Ho…