Search results for "Differences"

El papel de la información contable del impuesto sobre sociedades para la predicción de los resultados futuros

2023

El reconocimiento contable del impuesto sobre sociedades representa el punto en el que convergen las normas contables y fiscales y a partir del cual se manifiestan las diferencias. El impuesto sobre sociedades devengado ha sido el inicio de esta investigación, motivada en el interrogante sobre su contenido, significado y utilización. La literatura ha utilizado las diferencias entre contabilidad y fiscalidad para relacionarlas con las características del resultado contable, en concreto con su crecimiento y persistencia y con la utilización que el mercado hace de la información sobre impuestos contenida en los informes financieros o para analizar si es utilizada para manipular resultados. Est…

Worldwide trends in blood pressure from 1975 to 2015: a pooled analysis of 1479 population-based measurement studies with 19.1 million participants

2017

Background Raised blood pressure is an important risk factor for cardiovascular diseases and chronic kidney disease. We estimated worldwide trends in mean systolic and mean diastolic blood pressure, and the prevalence of, and number of people with, raised blood pressure, defined as systolic blood pressure of 140 mm Hg or higher or diastolic blood pressure of 90 mm Hg or higher. Methods For this analysis, we pooled national, subnational, or community population-based studies that had measured blood pressure in adults aged 18 years and older. We used a Bayesian hierarchical model to estimate trends from 1975 to 2015 in mean systolic and mean diastolic blood pressure, and the prevalence of rai…

The Clock'N Test as a Possible Measure of Emotions: Normative Data Collected on a Non-clinical Population.

2016

International audience; Objective: At present emotional experience and implicit emotion regulation (IER) abilities are mainly assessed though self -reports, which are subjected to several biases. The aim of the present studies was to validate the Clock'N test, a recently developed time estimation task employing emotional priming to assess implicitly emotional reactivity and IER. Methods: In Study 1, the Clock' N test was administered to 150 healthy participants with different age, laterality and gender, in order to ascertain whether these factors affected the test results. In phase 1 participant were asked to judge the duration of seven sounds. In phase 2, before judging the duration of the…

Economic studies on higher education and productivity

2015

Koulukotisijoitus - nuoren toinen mahdollisuus? : mielenterveyden häiriöiden, oppimisvaikeuksien ja perheongelmien kirjo kehittämishaasteena

2011

Ex-post evaluation of Territorial Integrated Projects in Italy: an empirical analysis at firm level

2013

This paper focuses on the evaluation of an incentive program for firms implemented in southern Italy during the last decade. In the framework of the policy instruments aimed to reduce territorial disparities, and to support local development, territorial integrated projects (TIP) constituted a new operational mode to implement the Regional Operational Programmes. A TIP is defined as a ?set of inter-sectorial actions, closely consistent and linked among them, which converge towards the common objective of territorial development and justify a unitary implementation approach'. The resources allocated for each TIP may be aimed at three types of interventions such as infrastructures, public act…

Association of emotional intelligence with resilience and work engagement in sports coaches

2021

Problem statement. Sports coaching is recognized as a stressful and challenging profession due to several different aspects such as organizational, performance, contextual, interpersonal, and intrapersonal stressors that coaches face. High level of work stress is a risk factor for decreased well-being at work. Sports coaches’ wellbeing not only matters to coaches themselves but plays a significant role in athlete performance and well-being as well. Approach. There is research evidence on sports coaches’ stress and burnout. There is, however, little knowledge on personal resources that enhance sports coach’s well-being at work. Therefore, studies that examine personal resource factors that f…

Switching spatial scale reveals dominance-dependent social foraging tactics in a wild primate

2017

When foraging in a social group, individuals are faced with the choice of sampling their environment directly or exploiting the discoveries of others. The evolutionary dynamics of this trade-off have been explored mathematically through the producer-scrounger game, which has highlighted socially exploitative behaviours as a major potential cost of group living. However, our understanding of the tight interplay that can exist between social dominance and scrounging behaviour is limited. To date, only two theoretical studies have explored this relationship systematically, demonstrating that because scrounging requires joining a competitor at a resource, it should become exclusive to high-rank…

Velocity-based resistance training: do women need greater velocity loss to maximize adaptations?

2021

Abstract Purpose Men and women typically display different neuromuscular characteristics, force–velocity relationships, and differing strength deficit (upper vs. lower body). Thus, it is not clear how previous recommendations for training with velocity-loss resistance training based on data in men will apply to women. This study examined the inter-sex differences in neuromuscular adaptations using 20% and 40% velocity-loss protocols in back squat and bench press exercises. Methods The present study employed an 8-week intervention (2 × week) comparing 20% vs. 40% velocity-loss resistance training in the back squat and bench press exercises in young men and women (~ 26 years). Maximum strengt…

Sex differences in correlates of intermediate phenotypes and prevalent cardiovascular disease in the general population

2015

Background: There are marked sex differences in cardiovascular disease (CVD) manifestation. It is largely unknown how the distribution of CVD risk factors or intermediate phenotypes explain sex-specific differences. Methods and Results: In 5000 individuals of the population-based Gutenberg Health Study, mean age 55 ± 11 years, 51% males, we examined sex-specific associations of classical CVD risk factors with intima-media thickness, ankle-brachial index, flow-mediated dilation, peripheral arterial tonometry, echocardiographic, and electrocardiographic variables. Intermediate cardiovascular phenotypes were related to prevalent CVD [coronary artery disease, heart failure, stroke, myocardial i…