Search results for "HEE"

Zakres informacyjny uproszczonego sprawozdania finansowego jednostki małej

2015

W związku z implementacją zapisów nowej dyrektywy rachunkowości celem artykułu jest prezentacja zmian wprowadzonych w nowelizacji ustawy o rachunkowości z dnia 23 września 2015 r. Autorka określa ich wpływ na zakres informacyjny uproszczonego sprawozdania finansowego jednostki małej. Do rozwiązania przedstawionego problemu badawczego wykorzystano metodę analizy treści regulacji prawnych (krajowych i międzynarodowych) oraz metody porównań i wnioskowania. Nowelizacja ustawy o rachunkowości, wprowadzona w życie 23 września 2015 r., w myśl implementacji dyrektywy 2013/34/UE, ma na celu poprawę warunków wykonywania działalności gospodarczej oraz zniesienie bądź zminimalizowanie barier hamujących…

A girl with inverted triplication of chromosome 3q25.3 → q29 and multiple congenital anomalies consistent with 3q duplication syndrome

2005

We report a newborn girl with intrachromosomal triplication of 3q25.3 --> q29 (mosaicism) who died at the age of 3.5 weeks due to her malformations. She demonstrated disproportionate short stature with short limbs, a prominent and hairy forehead, thick eyebrows, synophrys, small upturned nose, full cheeks, micrognathia, and low set malformed and posteriorly rotated ears, short and webbed neck, hydrocephalus, Dandy-Walker malformation, spina bifida, complex heart defect (ventricular and atrial septal defect, malrotation, and interrupted aortic arch), omphalocele, polycystic kidneys, postaxial polydactyly of left hand, and generalized hirsutism; all signs have been associated with the dup(3q)…

Aina jonkun asialla, vai...? : sitoutumattomat sanomalehdet yhteiskunnallisina vaikuttajina pääkirjoitussivuillaan

2015

Ethical Versus Conventional Banking: A Case Study

2018

The 2008 financial crisis has changed the structure of banking, generating public distrust in the conventional financial system. An alternative has emerged as a result of this lack of confidence. This alternative is known as ethical banking. A growing number of investors, asset managers, and financial intermediaries have incorporated sustainability considerations into their business practices. This paper discusses the origins of ethical banking and describes its primary characteristics. The goal is to determine whether ethical banking can be as profitable as conventional banking despite only investing in projects based on social values. A comparative analysis is performed to identify differ…

The Australian Sheep-Goat Scale: An Evaluation of Factor Structure and Convergent Validity.

2018

The Australian Sheep-Goat Scale (ASGS) is a commonly used measure of belief in the paranormal. The scale contains items that index extrasensory perception (ESP), psychokinesis (PK), and life after death (LAD). Although, research employs the ASGS as both a general (unidimensional) and factorial (multidimensional) measure, few studies have examined the appropriateness of these solutions. Accordingly, the present paper tested the psychometric integrity of the ASGS via two studies. Study 1 assessed ASGS factorial structure using confirmatory factor analysis. To achieve this, merging of ASGS data from previously published studies and ongoing work created a heterogeneous sample of 1,601 responses…

Counterbalancing salt reduction with aromas and consequences on sensory acceptability: A study with real cheese

2014

Introduction and objective: Unbalanced diet with an overconsumption of salt contributes to the development of cardiovascular disease. Several strategies are currently investigated to design low-salt food while maintaining taste and consumer liking. The strategy relying on cross-modal sensory compensation is being tested within the framework of the EU-TeRiFiQ research project. In this context, this study had for aim to examine whether selected aromas could help to maintain salt and fat perception in low-salt real cheese. Methods: Two commercial cheeses, low-salt cheese (LSC) and regular-salt cheese (RSC), were reprocessed by grinding and addition of a sardine aroma associated to salty taste …

Growing Like Germany: Local Public Debt, Local Banks, Low Private Investment

2021

The paper uses a panel of more than 1m German firms over 2010-2016, to provide the first firm-bank level evidence of local crowding out for a developed economy characterized by low interest rates and fiscal austerity. Our mechanism relies on two structural features of Germany's banking landscape: the local segmentation of credit markets for small and medium-sized firms (SME) and the role of local public banks in local public finance. Local public banks dominate lending to small and medium firms in Germany and also have an explicit mandate to lend to the local public sector. With spreads on local government debt at all-time lows, local public banks tried to break even, using their market pow…

Interpretation of the Russian accounting information

2001

Fruit and vegetable consumption among 3–5-year-old Finnish children and their parents : is there an association?

2020

This study investigated the association between the home food environment and the consumption frequency of raw and cooked vegetables, berries and fruit among 3–5-year-old children and their mothers and fathers. The target group consisted of 3–5-year-old children (N=114) attending public early childhood education and care, and their parents (N=100). Cross-sectional data were collected from the parents with questionnaires assessing the home food environment, children and parents’ vegetable, berry and fruit consumption, and food neophobia. Linear mixed-effects models and principal component analysis were used to examine the association of parental consumption and the home food environment with…

Demokratia Putinin retoriikassa

2007

Tutkimukseni tarkastelee Venäjän presidentti Vladimir Putinin demokratiaretoriikkaa ja -käsitystä. Tutkimuksen aineistona ovat presidentti Putinin demokratiasanan sisältävät pu-heet aikaväliltä 31.12.1999–31.12.2006. Puheet olen jaotellut yleisön mukaan kahteen ryhmään: puheet venäläisille ja puheet ulkomaiselle yleisölle. Tämä jaottelu tarjoaa mie-lenkiintoisen näkökulman Putinin demokratiaretoriikan tarkasteluun ja siihen, kuinka Putin on puhuessaan tietoinen yleisöstään. Analyysimenetelmänä käytetään Aristoteleen reto-riikkaa. Lisäksi puheiden analysoinnissa kiinnitetään huomiota aikaperspektiiviin: onko Putinin demokratiakäsitys ja -retoriikka yhtenäistä vai tapahtuuko siinä muutoksia a…