Search results for "Finance"
showing 10 items of 4676 documents
Social research evolution in management accounting : reflection using Bunge’s theory
2004
Abstract Actually Management Accounting is considered for an important group of researchers as a social science. This is a consequence of an evolution from an economic view to social-oriented perspectives. Following Mario Bunge’s theory, we establish that break point in 1980s. Until 1980s, the accounting research was dominated by an economic analysis with both utilitarian and cognitive objectives. The scientific growth was in surface , without any relevant change in the foundations of Management Accounting. The development of new concerns regarding social implications promotes a growth in-depth in the 1980s. Socio-economic analysis, both in interpretative and critical research, is developed…
Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective
2000
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.
A Multivariate Age-Structured Stochastic Model with Immunization Strategies to Describe Bronchiolitis Dynamics
2021
Bronchiolitis has a high morbidity in children under 2 years old. Respiratory syncytial virus (RSV) is the most common pathogen causing the disease. At present, there is only a costly humanized monoclonal RSV-specific antibody to prevent RSV. However, different immunization strategies are being developed. Hence, evaluation and comparison of their impact is important for policymakers. The analysis of the disease with a Bayesian stochastic compartmental model provided an improved and more natural description of its dynamics. However, the consideration of different age groups is still needed, since disease transmission greatly varies with age. In this work, we propose a multivariate age-struct…
Patterns of care and cost profiles of women with breast cancer in Italy: EPICOST study based on real world data
2020
Objectives To estimate total direct health care costs associated to diagnosis and treatment of women with breast cancer in Italy, and to investigate their distribution by service type according to the disease pathway and patient characteristics. Methods Data on patients provided by population-based Cancer Registries are linked at individual level with data on health-care services and corresponding claims from administrative databases. A combination of cross-sectional approach and a threephase of care decomposition model with initial, continuing and final phases-of-care defined according to time occurred since diagnosis and disease outcome is adopted. Direct estimation of cancer-related cost…
5037Drug treatment with beta-blockers and long-term outcome in patients with takotsubo syndrome: results from the takotsubo Italian network
2019
Abstract Background Although generally considered a benign disease, Takotsubo syndrome (TTS) has recently been associated to a substantially comparable long-term outcome than acute coronary syndrome (ACS). The use of beta-blockers (BB) has been advocated in these patients for secondary prevention after the index event, considering the presumed role of catecholamine in TTS pathophysiology. However, the effect of BB on long-term outcome remains controversial due to the paucity of data and the lack of evidence from randomized studies. Purpose To investigate the impact of BB therapy on long-term outcome in patients with TTS. Methods The study included all TTS patients enrolled in the Takotsubo …
Optimal savings and health spending over the life cycle
2010
This paper investigates the relationship between saving and health spending in a two-period overlapping generations economy. Individuals work in the first period of life and live in retirement in old age. Health spending is an activity that increases quality of life and longevity. Empirical evidence shows that both health spending and saving behave as luxury goods but their behaviour differs markedly according to the level of per capita GDP. The share of saving on GDP has a concave shape with respect to per capita GDP, whereas the share of health spending on GDP increases more than proportionally with respect to per capita GDP. The ratio of saving to spending is nonlinear with respect to in…
Gender and Age Group Differences in Stereotypes about Mental Health Care Providers
2013
Mental health care providers play a significant role in the prevention of mental health problems and promotion of well-being. The aim of the study was to explore gender and age group differences in stereotypes about helping professionals in the mental health care field. The data were derived from 338 Latvian-speaking adults aged 18 to 87. They rated stereotypic characteristics of five typical helping professionals (a family doctor, a psychologist, a psychiatrist, a clergyman, and an astrologer) on a seven-point Likert-type scale. The stereotype content model was used to measure warmth and competence stereotypes (Fiske, Xu, Cuddy, & Glick, 1999). Gender differences show that women rate a typ…
New Perspective to Improve Care of Patients with Infected Diabetic Foot Ulcer: Early Economic Impact of the Use of Photodynamic Therapy with RLP068 (…
2021
Valentina Lorenzoni,1 Agatina Chiavetta,2 Vincenzo Curci,3 Giuseppe Della Pepa,4 Carmelo Licciardello,5 Felicia Pantò,6 Alessia Scatena,7 Giuseppe Turchetti1 1Institute of Management, Scuola Superiore Sant’Anna, Pisa, Italy; 2A.O. Cannizzaro, Catania, Italy; 3Centro per La Cura del Piede Diabetico, Ospedale Costantino Cantù di Abbiategrasso, Milan, Italy; 4Department of Clinical Medicine and Surgery, Federico II University, Naples, Italy; 5Unit of Metabolic and Endocrine Diseases, Centro Catanese di Medicina e Chirurgia, Catania, Italy; 6Section of Endocrinology, Biomedical Department of Internal and Specialist Medicine, University of Palermo, Palermo, Italy;…
The sleep EEG's microstructure in depression: alterations of the phase relations between EEG rhythms during REM and NREM sleep
2002
Abstract Objective : We investigated the microstructure of sleep electroencephalograms (EEGs) of 13 unmedicated depressive inpatients and 13 healthy controls matched in sex and age, hypothesizing that depressives depict an alteration of certain EEG oscillations across the night. Methods : We digitized the sleep EEGs with a sampling rate of 100Hz (bipolar derivation C z –P z , 1440 single sweeps; 2048 data points each), calculated the time course of delta (1–3.5Hz), theta (3.5–7.5Hz), alpha (7.5–15Hz), and beta (15–35Hz) activity over the night, and determined the correlation coefficients of these different EEG rhythms separately for rapid eye movement (REM) and non-rapid eye movement (NREM)…
F9 missense mutations impairing factor IX activation are associated with pleiotropic plasma phenotypes.
2022
Background Circulating dysfunctional factor IX (FIX) might modulate distribution of infused FIX in hemophilia B (HB) patients. Recurrent substitutions at FIX activation sites (R191-R226, >300 patients) are associated with variable FIX activity and antigen (FIXag) levels. Objectives To investigate the (1) expression of a complete panel of missense mutations at FIX activation sites and (2) contribution of F9 genotypes on the FIX pharmacokinetics (PK). Methods We checked FIX activity and antigen and activity assays in plasma and after recombinant expression of FIX variants and performed an analysis of infused FIX PK parameters in patients (n = 30), mostly enrolled in the F9 Genotype and PK HB …