Search results for "report"
showing 10 items of 2364 documents
Institutions and conflicts of interests in the international accounting regulation: The Spanish financial industry case
2014
El trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España desempeña…
A Novel Web Service for Mammography Images Indexing
2013
Medical community needs to extract precise information from a large amount of data. These data are a collection of different types such as text documents, images and video. Currently medical technology do not provide an intelligent methodology for documents recovery and classification of such documents based on their content. In this work the radiological structured reports are analysed with the corresponding mammographic images. The presented system is composed of an Indexing Engine and a Searching Engine, based on innovative methods for IR (Information Retrieval). The proposed work is useful for physicians as support diagnosis system, for students as learning support system, and finally, …
La información no financiera en el sector público : alternativas, tendencias y oportunidades
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen…
Intellectual capital information in sustainability reports: an analysis of Italian banking sector
2014
In a knowledge-based economy Intellectual Capital is a main source for companies to gain competitive advantage. This study focuses on banking sector, which is one of the most knowledge-intensive industries. The aim of this paper is to examine empirically the level and the extent of Intellectual Capital (IC) information in the sustainability reports over the years 2006 and 2012. Several empirical studies have examined the quantity and the nature of IC information disclosure in annual reports in different industries and countries, but few studies have analyzed the ICD in the financial sector. Banks policies regarding how they contribute to the conservation of energy and natural resources and …
Il test IE-ACCME:la misurazione dell'abilità, conoscenza e consapevolezza meta-emotiva in preadolescenti e adolescenti.
2011
Cyclic adenosine monophosphate is a key component of regulatory T cell–mediated suppression
2007
Naturally occurring regulatory T cells (T reg cells) are a thymus-derived subset of T cells, which are crucial for the maintenance of peripheral tolerance by controlling potentially autoreactive T cells. However, the underlying molecular mechanisms of this strictly cell contact–dependent process are still elusive. Here we show that naturally occurring T reg cells harbor high levels of cyclic adenosine monophosphate (cAMP). This second messenger is known to be a potent inhibitor of proliferation and interleukin 2 synthesis in T cells. Upon coactivation with naturally occurring T reg cells the cAMP content of responder T cells is also strongly increased. Furthermore, we demonstrate that natur…
Internal Hernia Masquerading As Necrotizing Enterocolitis
2017
In extremely preterm infants, acute abdominal emergencies are fortunately less common with improving care. Spontaneous intestinal perforation and necrotizing enterocolitis are conditions where emergency surgery is most often needed. Conservative medical management and placement of temporary drain are often used in the initial management. Internal hernia (IH) is an uncommon cause of bowel obstruction in neonates, is difficult to diagnose and unfortunately are found only at autopsy. The presentation in preterm infants, distinction between these conditions, and the need for early diagnosis of IH are discussed.
Massive Open Online Courses for IFRS Education: A Point of view of Spanish Accounting Educators
2016
Abstract This paper is based on a survey of 103 accounting educators from different universities of Spain on the use of MOOC, especially as regards teaching IFRS. The results show significant differences in three areas of opinion: i) the importance of the use of Internet and some Web tools for academic use; ii) general knowledge and perception of MOOCs; and iii) the opinions regarding the interest of MOOCs on IFRS. The overall opinion of educators is positive because, although the majority has never taught or participated in a MOOC, over 80% consider it useful in the learning process. Flexibility is considered the main advantage of MOOCs as well as its valuable potential for autonomous lear…
Un análisis empírico del impacto de la regulación contable en el mercado de auditoría
2017
El objetivo de la presente tesis se centra en el estudio de la estructura del mercado de la auditoría así como en analizar el impacto económico que la regulación contable ejerce sobre determinados elementos del mercado de auditoría (honorarios y rentabilidad de las firmas de auditoría). A partir de la publicación del Reglamento europeo 1606/2002 se requirió a los grupos cotizados que formulasen sus estados financieros consolidados desde el 1 de enero de 2005, conforme a las Normas Internacionales de Información Financiera o NIIF. En España, la adaptación de las NIIF al resto de empresas, no se llevó a cabo hasta la aprobación del Nuevo Plan General Contable (NPGC) y del plan para pequeñas y…
The periodic reporting procedure of the United Nations System and the human right to water: opportunities and challenges
2020
A água é fundamental para a vida. Contudo, foi apenas nos anos 70 que o acesso a este bem começou a ser discutido, a nível internacional, como um direito humano. Antes disso, algumas Convenções e Tratados das Nações Unidas reconheciam, de alguma forma, o direito à água, mas tal direito tinha que ser inferido de outros direitos ou estava limitado à uma determinada categoria de pessoas. Independentemente das suas limitações, estes textos podem reforçar a aplicação do direito humano à água, especialmente através dos seus mecanismos de monitoramento: os relatórios periódicos e os casos litigiosos. Assim, o objetivo deste artigo é analisar em que medida o mecanismo de relatórios periódicos pode …