Search results for "report"

Accrual financial reporting in the public sector: is it a reality?

2014

Although modernization of governmental accounting has led to the implementation of accrual financial reporting, budgets in most continental european countries, including spain, continue to be based on cash or modified cash methods. Consequently, cash-based and accrual- based financial information coexist. this may create problems for the full implementation of accrual financial statements. this paper analyzes the differences in practice between the results disclosed in financial and budgetary statements under both bases of accounting in order to identify to what extent accrual accounting has been implemented and to verify whether budgetary and accrual- based financial figures are significan…

Contactless Nanoparticle-Based Guiding of Cells by Controllable Magnetic Fields

2021

Peter Blümler,1 Ralf P Friedrich,2 Jorge Pereira,3 Olga Baun,1 Christoph Alexiou,2 Volker Mailänder3,4 1Institute of Physics, Johannes Gutenberg-University Mainz, Mainz, 55128, Germany; 2Department of Otorhinolaryngology, Head and Neck Surgery, Section of Experimental Oncology and Nanomedicine (SEON), Else Kröner-Fresenius-Stiftung-Professorship, Universitätsklinikum Erlangen, Erlangen, 91054, Germany; 3Department of Physical Chemistry, Max Planck Institute for Polymer Research, Mainz, 55128, Germany; 4Department of Dermatology, University Medical Center of the Johannes Gutenberg-University Mainz, Mainz, 55131, GermanyCorrespondence: Peter Blümle…

Improving PMMA resin using graphene oxide for a definitive prosthodontic rehabilitation - A clinical report

2019

The use of acrylic resins as a definitive material has shown some advantages comparing to other definitive materials. However, their poor mechanical properties remain a major drawback. In this case report, graphene oxide (GO) was incorporated into polymethyl methacrylate (PMMA) resin for a definitive maxillary rehabilitation, combined with an intraoral digital impression and a three-dimensional facial scan. After 8 months of the placement of the definitive prosthesis, no mechanical, aesthetic, or biologic complications were reported, and the soft tissues showed excellent health and stability. The incorporation of GO in PMMA resins seems to be a suitable option for prosthetic rehabilitation.…

Endodontic management of type II dens invaginatus with open apex and large periradicular lesion using the XP-endo Finisher : a case report

2018

Dens invaginatus (DI) represents an endodontic challenge because of its complex root canal morphology. This case report presents the clinical management of a 22-year-old woman with type II DI in right maxillary lateral incisor with a painful swelling. Pulp testing revealed no response with the tooth. Type II DI with open apex and large periradicular lesion was seen on radiograph. The treatment was planned by using cone-beam computed tomography (CBCT) imaging. Canal treatment was completed in two appointments with the aid of a dental operating microscope. In the first appointment, the internal anatomy was modified using an ultrasonic tip, and chemo-mechanical preparation was performed using …

IFRS Adoption and Unconditional Conservatism: An Accruals-Based Analysis

2020

This paper finds its motivation in the lack of robust results in the literature that analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the Spanish listed companies. We provide new evidence by using, for the first time in this context, a non-market-based measure of unconditional conservatism: the accruals-based measure proposed by Givoly and Hayn (2000). We use econometric panel data techniques applied to a panel of 96 non-financial firms and 10 years. The results show evidence that support a significant reduction of the unconditional conservatism of Spanish listed companies due to the adoption of IFRS.

Latvia. Human Development Report 2015/2016. Mastery of Life and Information Literacy

2017

Comparing student and staff perceptions of the “Educational Climate” in Spanish Dental Schools using the Dundee Ready Education Environment Measure

2017

Objective: To compare the perceptions of students and teachers of the “Educational Climate” (EC) in Spanish public dental schools. Methods: A group of 1064 students and 354 teachers from six Spanish public dental schools responded to the DREEM questionnaire. This has 50 items grouped into five subscales: perception of learning (Learning); perception of teachers (Teachers); academic self-perceptions (Academic); perception of the atmosphere in the faculty (Atmosphere); and social self-perceptions (Social). The DREEM scale provides results for each item, each subscale and the overall EC. Results: The EC scores were 123.2 (61.6%) for the students and 134.1 (67.0%) for the teachers (P<.001). The…

Learning IFRS through MOOC: student and graduate perceptions

2021

This paper provides an overview of the perceptions held by 623 Colombian students and graduates regarding the learning of IFRS through a MOOC. Data was collected through an online survey and the re...

Guanidinoacetate-creatine in secondary progressive multiple sclerosis: a case report.

2022

Acute secondary progressive multiple sclerosis (SPMS) is characterized by escalating neurological disability, with limited disease-modifying therapeutic options. A 48-year-old woman with acute SPMS being treated with interferon beta-1a and oral corticosteroids presented as a clinical outpatient with no disease-modifying effects after treatment. A decision was made to treat her with a combination of guanidinoacetate and creatine for 21 days. She had made clinical progress at follow-up, with the intensity of fatigue dropping from severe to mild. Magnetic resonance spectroscopy revealed increased brain choline, creatine, N-acetylaspartate, and glutathione. Patients with SPMS may benefit from …

Prader–Willi Syndrome with Angelman Syndrome in the Offspring

2021

We report the second case, to the best of our knowledge, of a mother with Prader–Willi syndrome (PWS) who gave birth to a daughter with Angelman syndrome (AS). The menarche occurred when she was 16, and the following menstrual cycles were irregular, but she never took sexual hormone replacement therapy. At the age of 26, our patient with PWS became pregnant. The diagnosis was confirmed by molecular genetic testing that revealed a ~5.7 Mb deletion in the 15q11.1–15q13 region on the paternal allele in the mother with PWS and the maternal one in the daughter with AS, respectively. Both the mother with PWS and the daughter with AS showed peculiar clinical and genetic features of the two syndrom…