Search results for "Fin"

Bordón : revista de pedagogía

2013

INTRODUCTION. In this paper we analyze the evolution in the learning approaches of two groups of first-year university students, one excellent and the other average, from a range of eleven degrees and nine colleges of the Polytechnical University of Valencia. These students were selected as excellent or average based on the marks they obtained on their University Entrance Exams. METHODS. We carried out a longitudinal study using quantitative analysis. The students answered the R-SPQ-2questionnaire (Biggs, Kember & Leung, 2001) that measures their learning approaches in three stages throughout the academic year, at the beginning, midway through and at the end of the year. RESULTS. The resear…

Energy analysis of a non-linear dynamic impact using FEM

2014

In the car industry, the Finite Element Method (FEM) is being more and more used to analyze the crashworthiness performance of vehicles. In order to validate the results, these impact simulations are normally compared with real crash footage and acceleration data. This paper studies the deformation- and energy output of a simple dummy model during a non-linear dynamic impact. The dummy model is crashed into an obstacle at three different velocities to observe the energy dissipated through different damping mechanisms. Furthermore, in impact simulations, material damping plays an important role in energy dissipation. However, it can be difficult to determine realistic damping parameter value…

[Spanish funded paediatric research: Contribution of Anales de Pediatría to its dissemination].

2017

Objective: To identify Spanish funded paediatric research published in general paediatric journals included in the Web of Science (WoS) from 2010 to 2014 and those published in Anales de Pediatría. To examine the relationship between funding and the prestige of the journals. To describe the journal conditions to meet the open access criteria. Material and method: Spanish funded paediatric articles (FA) were identified by using the WoS Funding Agency field, and by reviewing the original documents for Anales de Pediatria (AP). For the FA published in AP the number and kind of funding agencies were identified. The possible differences in citations between FA and non-funded was assessed for art…

Do Cross-Country Differences in Accounting Conservatism Explain Variations in the Degree of Investor Diversification?

2009

We show that the level of conditional accounting conservatism of foreign markets is significantly and positively associated with decisions to diversify portfolios internationally. This positive association could be either because conditional conservatism per se is attractive to international investors, or because the un-modelled factors that attract foreign investors to a country also cause these countries to adopt conditionally conservative accounting practices. However, if conditional conservatism serves to alleviate foreign investors’ concerns related to insiders having asymmetric access to information then one would also expect the chosen mode of entry into a foreign market (as foreign …

The influence of conditional conservatism on ownership dispersion: An international analysis

2013

ABSTRACTWe study the influence of conditional accounting conservatism on domestic investor diversification decisions. We argue that a conservative accounting system that promotes the dissemination of bad news and which constrains managers from engaging in opportunistic activities reduces the need for investors to concentrate their ownership, and consequently helps investors to diversify their investments. Through a country-level analysis we show that increased domestic conditional conservatism and higher domestic diversification opportunities lead to higher levels of domestic ownership diversification. Our results are robust to alternative estimates of conditional conservatism, and indicate…

2015

This paper provides a commentary on the academic literature on accounting conservatism with a view to highlighting the insights of that literature that are potentially useful for accounting standar...

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…

Modelling Aspects in Accumulative Roll Bonding process by Explicit Finite Element Analysis

2013

Accumulative Roll-Bonding (ARB) process is a severe plastic deformation (SPD) process, capable of developing grains below 1 μm in diameter and improving mechanical properties of the material. In this study, the authors compared two different FE-codes with respect of its applicability for numerical analysis of the ARB process. Modelling this process was achieved using the explicit code for Abaqus/CAE both in 2D and 3D. The proposed model was used to assess the impact of ARB cycles on the final material properties. The numerical results in 2D and 3D were compared and contrasted. The research work presented in this paper is focused on the simulation optimization based on CPU time minimization.…

Water content of latent fingerprints - Dispelling the myth.

2016

Abstract Changing procedures in the handling of rare and precious documents in museums and elsewhere, based on assumptions about constituents of latent fingerprints, have led the author to an examination of available data. These changes appear to have been triggered by one paper using general biological data regarding eccrine sweat production to infer that deposited fingerprints are mostly water. Searching the fingerprint literature has revealed a number of reference works similarly quoting figures for average water content of deposited fingerprints of 98% or more. Whilst accurate estimation is difficult there is no evidence that the residue on fingers could be anything like 98% water, even…