Search results for "RME"

showing 10 items of 6748 documents

Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?

2006

In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.

stock-optionsrémunération des dirigeantsjel:G30normes comptables[ SHS.ECO ] Humanities and Social Sciences/Economies and financesnormes comptables;stock-options;rémunération des dirigeants.[SHS.ECO] Humanities and Social Sciences/Economics and Finance[SHS.ECO]Humanities and Social Sciences/Economics and Financejel:M40
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Clinicopathological analysis of oral mucous autoimmune disease : a 27-year study

2008

Made available in DSpace on 2022-04-28T20:39:01Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-02-01 Objectives: The aim of the present study was to analyze the main clinical and histopathological features of autoimmune diseases with oral manifestations such as oral lichen planus (OLP); mucous membrane pemphigoid (MMP); pemphigus vulgaris (PV) and erythema multiforme (EM). Study design: Retrospective review of 5770 files from the Oral Pathology Laboratory of São José dos Campos Dental School, São Paulo State University (UNESP) comprising a 27-year period from 1974 to 2000. Results: The cases accounted for 64 (1.10%) of 5770 anatomopathological examinations performed over the study p…

stomatognathic diseasesErythema multiformeAutoimmune diseasesUNESCO::CIENCIAS MÉDICASMucous membraneLichen planus:CIENCIAS MÉDICAS [UNESCO]PemphigoidPemphigus
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Evolución del germen dental trasplantado heterotópicamente en la dermis: un estudio histológico en la rata

2004

En este estudio hemos analizado la potencialidad de desarrollo del germen dental en fase de corona. Para ello, los gérmenes dentales de rata recién nacida fueron trasplantados en las bolsas dérmicas de la oreja de ratas isogénicas. Siete y catorce días después del trasplante, se desarrollaron las estructuras morfológicas dentales típicas, con ameloblastos y odontoblastos bien diferenciados. Ulteriormente, los procesos de reacción inflamatoria del tejido huésped con infiltración celular abocaron a la desaparición de los tejidos dentales. Desde el primer momento de nuestro análisis, los trasplantes desarrollaron una dentina anómala u osteoide cuyo tamaño fue paulatinamente incrementando con e…

stomatognathic diseasesdentinastomatognathic systemtejido osteoideUNESCO::CIENCIAS MÉDICASOdontologíatrasplanteodontoblastoreacción odontoblástica:CIENCIAS MÉDICAS [UNESCO]Ciencias de la saludGermen dental
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An observational study of the frequency of supernumerary teeth in a population of 2000 patients

2007

An evaluation is made of the epidemiological characteristics of supernumerary teeth, with an analysis of the associated clinical-eruptive complications. A longitudinal observational study was made of 2000 patients, with the documentation of demographic data, the presence of supernumerary teeth, their location, mechanical accidents and the presence of associated pathology. The presence of supernumerary teeth was recorded in 1.05% of the study subjects (mean age 20.2 years), with a greater frequency in males. The most frequent location was in the upper maxilla (79.2%), fundamentally in the retromolar zone and at premaxillary level. The presence of mechanical accidents was the most frequent co…

stomatognathic diseasesstomatognathic systemUNESCO::CIENCIAS MÉDICASOdontología:CIENCIAS MÉDICAS [UNESCO]Dientes-Enfermedades
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Enzimas salivales y enfermedad periodontal

2006

Objetivos: Las enfermedades que producen daño tisular producen la liberación de diferentes enzimas relacionadas con la muerte y destrucción celular, como son la aspartato y alanino aminotransferasa (AST, ALT), lactato dehidrogenasa (LDH), creatinin kinasa (CK), alcalina y ácida (ALP, ACP) y gamma glutamil transferasa (GGT). Al tratarse la enfermedad periodontal (EP) de un proceso inflamatorio con afectación de la encía y periodonto, parece lógico pensar que la actividad enzimática debe reflejar los cambios metabólicos secundarios a esta reacción inflamatoria. Diseño del estudio: En este artículo examinamos la actividad de CK, LDH, AST, ALT, GGT, ALP y ACP en la saliva de pacientes con EP, a…

stomatognathic systemenzymesUNESCO::CIENCIAS MÉDICASperiodontal diseaseenzimas:CIENCIAS MÉDICAS [UNESCO]Salivadigestive systemenfermedad periodontaldigestive system diseases
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L’importanza delle strategie di comunicazione nelle banche

2010

strategie comunicazione bancheSettore SECS-P/11 - Economia Degli Intermediari Finanziari
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Structuration thématique et politique de communication du Réseau d’innovation et de recherche sur la Transition socio-écologique

2014

stratégiecommunication[SHS.INFO]Humanities and Social Sciences/Library and information sciences[ SHS.INFO ] Humanities and Social Sciences/Library and information sciencesdemande socialeinnovation sociale[SHS.INFO] Humanities and Social Sciences/Library and information sciencesTransition socio-écologiqueplateforme collaborative
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Elpošanas vingrinājumu ietekme uz stresa sajūtu ķermenī un kodola afektu

2022

Pētījuma mērķis bija noskaidrot, vai elpošanas vingrinājums palīdz izmainīt uztvertā stresa ķermenī sajūtas un kodola afektu ikdienas situācijā. Eksperimentālā dizaina pētījumā piedalījās 96 Latvijas universitātes studenti, 83,5% no tiem sievietes (n=81), kas randomizēti tika sadalīti kontroles grupā (n=47, 85,1% sievietes) un eksperimentālā grupā (n=49, 83,7% sievietes). Pētījumā tika izmantotas skala „Stresa sajūta ķermenī” (Panasina, 2022) un „Zviedru kodola afekta skala” (Swedish Core Affect Scale SCAS, Vastfjall, Friman, Garing, Kleiner, 2002, adaptācija: Vanags, Raščevska, 2015). Ar šo aptauju palīdzību tika veikti divi mērījumi: pēc uzrakstīta kontroldarba un pēc 5 minūtes ilga elpoš…

stresselpošanas vingrinājumssajūtas ķermenīPsiholoģijakodola afekts
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Studio sperimentale dell’evoluzione di strutture turbolente in un canale rettilineo di laboratorio per due condizioni di scabrezza delle pareti

2008

Nella presente memoria sono riportati alcuni risultati sperimentali ottenuti in un canale rettilineo di laboratorio utilizzando misure di velocità locale effettuate al fine di analizzare l’evoluzione di strutture turbolente che nascono in prossimità del fondo. L’analisi è effettuata sia in condizione di pareti lisce che in condizione di pareti scabre. L’evoluzione spazio-temporale delle strutture turbolente è stata analizzata applicando l’analisi dei quadranti ed utilizzando la tecnica della media condizionata.

strutture coerenti forme di fondo analisi dei quadrantiSettore ICAR/01 - Idraulica
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The power of assessment: What (dis)empowers students in their EFL assessment in a Finnish upper secondary school?

2017

Assessment wields a great deal of power over students. Yet, there is little research on how students, either in general or as individuals, experience assessment. Therefore, this study aimed to explore what disempowers or empowers students in EFL assessment. A total of 146 students from one Finnish upper secondary school answered a questionnaire on assessment and feedback in their EFL studies. The study utilises mixed methods: primarily, the questionnaire data was analysed quantitatively (principal component analysis, step-wise regression analysis), secondarily, qualitative data and analysis were also used. The analyses showed that students reacted to assessment in highly individual ways. Wh…

students’ experiencesupper secondary educationassessmentAssessment Empowerment Disempowerment Students' experiences Upper secondary educationEFLeducationvoimaantuminendisempowermentArticleApples - Journal of Applied Language Studies
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