Search results for "FRS"
showing 10 items of 58 documents
The impact of mandatory IFRS adoption, investor protection and culture on timely loss recognition: Evidence from the European Union
2019
International audience
Massive Open Online Courses for IFRS Education: A Point of view of Spanish Accounting Educators
2016
Abstract This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and iii) the opinions regarding the interest of MOOCs on IFRS. The overall opinion of educators is positive because, although the majority has never taught or participated in a MOOC, over 80% consider it useful in the learning process. Flexibility is considered the main advantage of MOOCs as well as its valuable potential for autonomous lear…
The MITOS system predicts long-term survival in amyotrophic lateral sclerosis
2015
ObjectiveThe choice of adequate proxy for long-term survival, the ultimate outcome in randomised clinical trials (RCT) assessing disease-modifying treatments for amyotrophic lateral sclerosis (ALS), is a key issue. The intrinsic limitations of the ALS Functional Rating Scale-Revised (ALSFRS-R), including non-linearity, multidimensionality and floor-effect, have emerged and its usefulness argued. The ALS Milano-Torino staging (ALS-MITOS) system was proposed as a novel tool to measure the progression of ALS and overcome these limitations. This study was performed to validate the ALS-MITOS as a 6-month proxy of survival in 200 ALS patients followed up to 18 months.MethodsAnalyses were performe…
Plasma cortisol level in amyotrophic lateral sclerosis
2015
Background. Amyotrophic Lateral sclerosis (ALS) is associated with a significant distress, being linked to changes in hypothalamic-pituitary-adrenal axis activity. A loss of cortisol circadian rhythmicity in ALS patients was suggested, while more recently an increased plasma cortisol level in the disease has been reported. Objective. To assay the circadian plasma cortisol level in ALS and to study its relationship with the clinical phenotype and the rate of disease progression. Patients and methods. 135 ALS patients (Bulbar, 33; Spinal, 102; M/F = 1.73) and 110 controls (not affected by neurological or psychiatric disorders, free of drugs; M/F = 1.75) were recruited. Disease progression was…
PASSAGE OBLIGATOIRE AUX NORMES COMPTABLES IAS/IFRS, CONTRAINTES EN LIQUIDITE ET RATIONNEMENT DU CREDIT : UNE ETUDE EMPIRIQUE DANS L'INDUSTRIE BANCAIR…
2012
Financial theory indicates that banks dependent on external resources and/or financially fragile have more difficulties in refinancing their operations of credit supply, due to the informational problems they face and/or they cause. In this context, this study tests the hypothesis that the mandatory adoption by banks of the IAS/IFRS accounting standards, known to be of higher quality, leads to an increase in the quantity of loans granted by banks constrained in liquidity, all else equal. Based on a sample of European banks, between 2003 and 2008, we obtain results in favour of this hypothesis.
Market risk reporting in banking overcoming the limits of IAS/IFRS and Basel regulation
2017
Market risk in banking activity is becoming a more severe issue day by day for several reasons. Analysing it from a regulatory point of view is fundamental for assessing whether or not banks are in the conditions of disclosing a satisfactory degree of information about their market risk exposure. The two regulatory constraints to consider are International Accounting Standards (IAS/IFRS) and the Basel regulation. Both of them seem to put too many constraints on banks. They turn out to be over-over-regulated. Even if regulators put many efforts in trying to provide a useful regulation for banks' risk reporting and capital adequacy, we are still far from a good regulation. The regulatory proc…
Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation
2019
Abstract The European Commission has recently adopted a new accounting standard for leases that will be implemented in 2019, which requires operating lease contracts to be included in the balance sheet, affecting key ratios, leverage and profitability. We simulate the impact of IFRS 16 using Monte Carlo method, which incorporates the uncertainty of the future value of variables when making predictions. Unlike prior studies based on historical data, our study considers a five-year forecast horizon and, more importantly, contemplates several probable scenarios. Based on the STOXX All Europe 100, our results confirm that, in 2019, liability maturity, liquidity and return on assets will decreas…
First experimental results of a cryogenic stopping cell with short-lived, heavy uranium fragments produced at 1000 MeV/u
2013
A cryogenic stopping cell (CSC) has been commissioned with U-238 projectile fragments produced at 1000 MeV/u. The spatial isotopic separation in flight was performed with the FRS applying a monoenergetic degrader. For the first time, a stopping cell was operated with exotic nuclei at cryogenic temperatures (70 to 100K). A helium stopping gas density of up to 0.05mg/cm(3) was used, about two times higher than reached before for a stopping cell with RF ion repelling structures. An overall efficiency of up to 15%, a combined ion survival and extraction efficiency of about 50%, and extraction times of 24ms were achieved for heavy a-decaying uranium fragments. Mass spectrometry with a multiple-r…
Emerging contaminants related to the occurrence of forest fires in the Spanish Mediterranean
2017
Forest fires can be a source of contamination because, among others, of the use of chemicals to their extinction (flame retardants, FRs), or by the production of Polycyclic Aromatic Hydrocarbons (PAHs) derived from high temperature alteration of organic matter. Up to our knowledge, this study is the first to assess the direct (PAHs 16 on the USA EPA's priority list), and indirect [tri- to hepta- brominated diphenyl ethers (PBDEs), organophosphorus flame retardants (PFRs) and perfluoroalkyl substances (PFASs)] contamination related to forest fires. The abundance and distribution of these contaminants were monitored on two Mediterranean hillslopes, one burned and one unburned, near Azuébar (S…
Le contrôle des risques bancaires. Une approche historique des enjeux et des résistances lors du changement de référentiel comptable de 2005.
2023
Ce chapitre analyse pourquoi et comment l'adoption des normes comptables internationales dans leur forme initiale aurait conduit à une remise en cause de la pratique de la macro-couverture utilisée par les grandes banques françaises pour gérer leur risque de taux. Plus largement il étudie en quoi cette remise en cause était susceptible d'avoir une incidence sur leur modèle économique et leur politique de crédit ainsi que les résistances, notamment politiques, qui ont été à l'œuvre