Search results for "standardit"
showing 10 items of 35 documents
Is «Social language variation» an operational category for language corpus planning?
2019
Hem constatat les dificultats d’aprofundir les relacions conceptuals entre la variació social i la funcional, que comencen quan ens preguntem quins factors socials són pertinents per descriure el col·loquial. Creiem que cal tenir en compte, en ordre decreixent, les «adscripcions identitàries» que Block (2014) analitza: capital lingüístic, capital cultural, edat, gènere, activitat habitual, «habitus/ideologia/actituds», «classe social», ètnia i religió. En aquest context d’incertesa conceptual, no és estrany que la variació social sigui una dimensió sociolingüística tractada inadequadament en la normativa catalana: Badia (1994) confon els termes diastràtic i diafàsic i llegint els textos nor…
Translation and Validation of a Brief Health Literacy Instrument for School-Age Children in a Danish Context
2022
Low health literacy (HL) is associated with adverse health behaviors and poor health, and brief, high-quality instruments for measuring HL in children are scarce. The Health Literacy for School-Aged Children (HLSAC) instrument is a 10-item theory-based and internationally validated tool for measuring HL. The purpose of this study was to translate and validate the HLSAC instrument among Danish school-aged children. The instrument was translated into Danish by a standardized forward-backward translation process, and then pre-tested for face validity with 61 pupils from four schools. Thereafter, the instrument was tested among 805 pupils in grades 6 to 7 (age 11–14 years) from 15 schools. Whe…
IAS 36 -standardin mukaisen liikearvon arvonalentumistestauksen raportoinnin laatu ja siihen vaikuttavat tekijät suomalaisissa pörssiyhtiöissä tilika…
2014
Tutkielma käsittelee IAS 36 -standardin mukaisen liikearvon arvonalentumistestauksen rapor-tointiohjeistuksen noudattamista ja tätä kautta määriteltävää liikearvoraportoinnin laatua sekä laatuun vaikuttavia tekijöitä. Otoksena ovat suomalaiset pörssiyhtiöt, joiden taseen loppusummasta liikearvo muodosti vähintään 10 prosentin osuuden tilikaudella 2012. Laadun mittaamiseksi muodostettiin pisteytysmittaristo, jonka avulla laatu voitiin esittää asteikolla 0 – 100 %. Laatua mitattiin myös raportoinnin osa-alueittain. Osa-alueita olivat yleiset kysymykset, johdon ennustejakso, terminaalijakso, herkkyysanalyysi sekä raportoinnin tietolähteet. Tutkitut liikearvon arvonalentumistestauksen raportoin…
Kannanottoja kansainvälisten laskentastandardien tarpeellisuudesta pienille ja keskisuurille yrityksille
2006
Comparing Cybersecurity Information Exchange Models and Standards for the Common Secure Information Management Framework
2021
Cyber threats have increased in spite of formal economic integration in the world. Decision-makers and authorities need to respond to the growing challenge of cyberthreats by increasing cooperation. Information is one of the main facilities when the objective is to prevent hybrid threats at the EU level and between the western countries. The main purpose of the study is to find out separating and combining factors concerning existing cyber information sharing models and information management frameworks in western countries. The aim is also to find out crucial factors, which affect the utilization of a common Early Warning System for the ECHO stakeholders. The main findings are that unclear…
Intra- and Interrater Reliability of Sagittal Spinopelvic Parameters on Full-Spine Radiographs in Adults With Symptomatic Spinal Disorders
2018
Background/Aims To evaluate the intra- and interrater reliability (I-IR) of sagittal spinopelvic parameters from digital full-spine plain radiographs with basic software tools in an unselected adult population with degenerative spinal complaints who were evaluated for surgery. Methods Forty-nine adult full-spine digital radiographs were measured twice by 3 independent observers, including an experienced spine surgeon, an experienced radiologist, and a resident orthopedic surgeon. Clinical picture archiving and communication system workstations and software tools were used and landmarks were set manually. The I-IR of the sagittal vertical axis (SVA), pelvic tilt (PT), pelvic incidence (PI), …
Elaboration of NMT and GSM standards : from idea to market
2002
The focus of this study is on elaboration of NMT (Nordic Mobile Telephone) and GSM (Global System for Mobile communications) standards. It seeks to understand the standard-making process from a system's philosophy to market entry.The specific objectives of the study are 1) to reconstruct the original ideas of innovation, 2) to reconstruct standardization processes of NMT and GSM systems, 3) to reconstruct interplay and impact of key players during standardization process, and 4) to explain success of NMT and GSM standards. Analyzing processes of two successful mobile communication standard-making aims to reveal what were the specific Nordic standardization practices and principles, and what…
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…
IFRS-tilinpäätösraportoinnin erot Suomen ja Venäjän välillä
2017
Tutkimuksessa selvitetään, eroavatko suomalaisten ja venäläisten pörssilistattujen yhtiöiden IFRS-tilinpäätökset toisistaan. Tutkimuksen tarkoituksena on tunnistaa eroja ja yhtäläisyyksiä suomalaisessa ja venäläisessä IFRS-tilinpäätösraportoinnissa näkyvien valintojen (eng. overt options) suhteen. Tutkimuksen aineisto muodostuu kahdenkymmenen Helsingin ja Moskovan pörssiin listattujen blue chip -yhtiöiden IFRS-standardien mukaan laadituista tilikauden 2016 tilinpäätöksistä. Tutkimus on luonteeltaan kvantitatiivinen vertaileva tutkimus ja aineistoa analysoidaan ristiintaulukossa khiin neliö -riippumattomuustestillä. Tutkimustuloksista ilmenee, etteivät suomalaiset ja venäläiset IFRS-tilinpää…