Search results for "Positive"

Therapy with non-invasive ventilation in patients with obstructive sleep apnoea: effects on atherogenic lipoprotein phenotype.

2009

Patients with obstructive sleep apnoea are at increased risk of atherosclerotic morbidity and mortality. Abnormalities in lipid metabolism that occur in response to chronic intermittent hypoxia in patients with sleep-disordered breathing may increase the cardiovascular risk in an already susceptible population. Atherogenic lipoprotein phenotype and small, dense LDL have an independent predictive role for future cardio- and cerebro-vascular events in patients with the metabolic syndrome. Therefore, testing the hypothesis that therapy of obstructive sleep apnoea may reduce atherogenic lipoprotein phenotype might have significant clinical implications. We suggest that abolition of obstructive …

Conceptual changes in lease accounting: Regulatory and academic challenges

2019

El objetivo principal de este trabajo es demostrar que el posicionamiento de los emisores de normas contables y el de los grupos de presión es coherente con la Teoría de la Ideología de la regulación y la Teoría Positiva de la Contabilidad de los efectos económicos, respectivamente. Sin embargo, contrariamente a la literatura previa de lobbying, argumentamos que en un contexto internacional y tras a˜nos de experiencia con las Normas Internacionales de Información Financiera (NIIF), todos los agentes, y no solo los emisores de las normas, utilizan aspectos conceptuales y técnicos, ya que los grupos de interés, fundamentalmente los preparadores, prevén hacer más efectiva su actividad de lobby…

Positive Airway Pressure Treatment Reduces Glycated Hemoglobin (HbA1c) Levels in Obstructive Sleep Apnea Patients: Longitudinal Data from the Esada

2019

European-Respiratory-Society (ERS) International Congress -- SEP 28-OCT 02, 2019 -- Madrid, SPAIN

Automatic detection of lung nodules in CT datasets based on stable 3D mass–spring models

2012

We propose a computer-aided detection (CAD) system which can detect small-sized (from 3 mm) pulmonary nodules in spiral CT scans. A pulmonary nodule is a small lesion in the lungs, round-shaped (parenchymal nodule) or worm-shaped (juxtapleural nodule). Both kinds of lesions have a radio-density greater than lung parenchyma, thus appearing white on the images. Lung nodules might indicate a lung cancer and their early stage detection arguably improves the patient survival rate. CT is considered to be the most accurate imaging modality for nodule detection. However, the large amount of data per examination makes the full analysis difficult, leading to omission of nodules by the radiologist. We…

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…

Fair Value Accounting versus Historical Cost Accounting: a theoretical framework for judgment in financial crisis

2013

Since the 2008 global economical and financial crisis, the fair value measurement has acquired a controversial position both within the accounting regulatory committees and the accounting theory. The literature generally examines two opposite central paradigms of evaluation, namely the Fair Value Accounting (FVA) and the Historical Cost Accounting (HCA). The paper, after a literature review through both these opposite sides, suggests a theoretical framework, using the basic concept of “accounting system”, for the choice between the opposite paradigms, considered noteworthy in times of crisis as it should allow to conceptualize a ‘mixed system’, combining FVA and HCA in different ways accord…

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.

2018

Insomnia and obstructive sleep apnea (OSA) are often both present in patients with sleep-disordered-breathing (SDB). The coexistence of the two disorders shows an increase in cumulative morbidity and an overall greater illness severity. There is still considerable controversy regarding management decisions in this group of patients. This systematic review focused on more recent evidence regarding treatment of patients presenting with both clinical entities of comorbid insomnia and OSA (COMISA) in terms of their management, especially using combinations of positive airway pressure [PAP, namely aPAP, cPAP, adaptive servo-ventilation (ASV)] and CBTi as well as each one of these two modalities …

Value of Neurostimulation Plus Laryngeal Palpation to Predict Postoperative Vocal Fold Motility.

2021

ABSTRACT Background The aim of this study was to evaluate the reliability of intraoperative neuromonitoring through recurrent laryngeal nerve stimulation and simultaneous laryngeal palpation (NSLP) in predicting postoperative vocal cord palsy and in providing useful information in the decision to perform a staged surgery in initially planned total thyroidectomy. Materials and Methods A retrospective review was performed involving 552 patients for whom a total thyroidectomy was planned. In all patients, preoperative and postoperative laryngoscopy was performed. The incidence of vocal cord palsy was calculated on 1104 nerves at risk. Results Sensitivity and specificity of NSLP were 0.9411 and…

Management of obstructive sleep apnea in Europe.

2011

Objectives: In Europe, the services provided for the investigation and management of obstructive sleep apnoea (OSA) varies from country to country. The aim of this questionnaire-based study was to investigate the current status of diagnostic pathways and therapeutic approaches applied in the treatment of OSA in Europe, qualification requirements of physicians involved in diagnosis and treatment of OSA, and reimbursement of these services. Methods: Two questionnaires were sent to 39 physicians in 22 countries in Europe. In order to standardize the responses, the questionnaire was accompanied by an example. Results: Sleep centers from 21 countries (38 physicians) participated. A broad consist…