Search results for "IKEA"

Practitioner views of goodwill accounting under US GAAP

2020

PurposeAccounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.Design/methodology/approachStatistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.FindingsThe respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not…

Kultahippuja laskentatoimen takamailta : professori Aila Virtanen 60 vuotta

2013

Johtajien käsitykset sosiaali- ja terveyspalvelujen vaikeista ongelmista sote-uudistuksessa : kompleksisuusteoreettinen näkökulma

2016

Sosiaali- ja terveyspalvelun uudistaminen on yhteiskunnallisesti ajankohtainen aihe. Uudistaminen on ollut työlästä ja kuluttanut valtion ja kuntien työntekijöiden työaikaa ja resursseja. Näin ollen tuli aiheelliseksi selvittää miksi uudistaminen on näin vaikeaa. Pro gradu-tutkielmassani tarkastelen asiantuntijoiden näkemyksiä sosiaali- ja terveydenhuollon vaikeista ongelmista sote-uudistuksessa. Lisäksi tarkastelen miten monimutkaisuus ja kompleksisuus näyttäytyvät sote-uudistuksessa sekä mitä vaikeita ongelmia uudistus mahdollisesti ratkaisee ja tuottaa asiantuntijoiden näkemyksen mukaan. Aineistoni koostuu sosiaali- ja terveyspalvelun asiantuntijoiden (johtajien) puolistrukturoiduista te…

Intensiivisen ryhmäkuntoutuksen yhteys vaikeavammaisen CP-lapsen karkeamotoriikkaan

2011

TIIVISTELMÄ Intensiivisen ryhmäkuntoutuksen yhteys vaikeavammaisen CP-lapsen karkeamotoriikkaan Annakaisa Loiri ja Sirpa Silaste Fysioterapian Progradututkielma Jyväskylän yliopisto Liikunta- ja terveystieteiden tiedekunta, terveystieteiden laitos Syksy 2011 46 sivua ________________________________________________________________________________ Tämän tutkimuksen tarkoituksena oli selvittää intensiivisen moniammatillisen ryhmäkuntoutuksen yhteyttä vaikeavammaisen CP-lapsen karkeamotoriikkaan. Tutkimuksen hypoteesina oli, että intensiivinen moniammatillinen kurssimuotoinen ryhmäkuntoutus on tehokkaampaa kuin kuntoutussuunnitelman mukainen perusterapia vaikeavammaisilla CP-lapsilla. Tutkimus…

Nonverbal synchrony in couple therapy linked to clients’ well-being and the therapeutic alliance

2021

Nonverbal synchrony between individuals has a robust relation to the positive aspects of relationships. In psychotherapy, where talking is the cure, nonverbal synchrony has been related to a positive outcome of therapy and to a stronger therapeutic alliance between therapist and client in dyadic settings. Only a few studies have focused on nonverbal synchrony in multi-actor therapy conversations. Here, we studied the synchrony of head and body movements in couple therapy, with four participants present (spouses and two therapists). We analyzed more than 2000min of couple therapy videos from 11 couple therapy cases using Motion Energy Analysis and a Surrogate Synchrony (SUSY), a procedure us…

Reproducibility of Rolandic beta rhythm modulation in MEG and EEG

2022

The Rolandic beta rhythm, at ∼20 Hz, is generated in the somatosensory and motor cortices and is modulated by motor activity and sensory stimuli, causing a short lasting suppression that is followed by a rebound of the beta rhythm. The rebound reflects inhibitory changes in the primary sensorimotor (SMI) cortex, and thus it has been used as a biomarker to follow the recovery of patients with acute stroke. The longitudinal stability of beta rhythm modulation is a prerequisite for its use in long-term follow-ups. We quantified the reproducibility of beta rhythm modulation in healthy subjects in a 1-year-longitudinal study both for MEG and EEG at T0, 1 month (T1-month, n = 8) and 1 year (T1-ye…

Lähiesimiesten johtamisosaamisen kehittämistarpeet kaupanalalla

2014

Older Age Increases the Amplitude of Muscle Stretch-Induced Cortical Beta-Band Suppression But Does not Affect Rebound Strength

2020

Healthy aging is associated with deterioration of the sensorimotor system, which impairs balance and somatosensation. However, the exact age-related changes in the cortical processing of sensorimotor integration are unclear. This study investigated primary sensorimotor cortex (SM1) oscillations in the 15–30 Hz beta band at rest and following (involuntary) rapid stretches to the triceps surae muscles (i.e., proprioceptive stimulation) of young and older adults. A custom-built, magnetoencephalography (MEG)-compatible device was used to deliver rapid (190°·s−1) ankle rotations as subjects sat passively in a magnetically-shielded room while MEG recorded their cortical signals. Eleven young (age…

Prediction of active peak force using a multilayer perceptron

2017

Both kinematic parameters and ground reaction forces (GRFs) are necessary for understanding the biomechanics of running. Kinematic information of a runner is typically measured by a motion capture system whereas GRF during the support phase of running is measured by force platforms. To analyze both kinematics and kinetics of a runner over several subsequent contacts, an instrumented treadmill or alternatively several force platforms installed over a regulated space are available options, but they are highly immovable, expensive, and sometimes even impractical options. Naturally, it would be highly useful to predict GRFs using a motion capture system only and this way reduce costs and comple…

Cortical networks show characteristic recruitment patterns after somatosensory stimulation by pneumatically evoked repetitive hand movements in newbo…

2022

Abstract Controlled assessment of functional cortical networks is an unmet need in the clinical research of noncooperative subjects, such as infants. We developed an automated, pneumatic stimulation method to actuate naturalistic movements of an infant’s hand, as well as an analysis pipeline for assessing the elicited electroencephalography (EEG) responses and related cortical networks. Twenty newborn infants with perinatal asphyxia were recruited, including 7 with mild-to-moderate hypoxic–ischemic encephalopathy (HIE). Statistically significant corticokinematic coherence (CKC) was observed between repetitive hand movements and EEG in all infants, peaking near the contralateral sensorimotor…