Search results for "standards [Biological Assay]"
showing 10 items of 32 documents
Audit Reports on Financial Statements Prepared According to IASB Standards: Empirical Evidence from the European Union
2004
This paper examines the audit report of 147 firms from the European Union that prepare their financial statements in compliance with the standards developed by the International Accounting Standards Board. Bearing in mind that the consolidated accounts of listed companies will follow IAS from 2005 onwards, the purpose of this paper is to provide some insight into the current outcome of the statutory audit on this information. Interesting conclusions are drawn from this empirical study with regard to the auditing standards applied, the wording used and the differences observed between reports produced by auditors from the big firms and reports from different European countries. The need to h…
MASked-unconTrolled hypERtension management based on office BP or on ambulatory blood pressure measurement (MASTER) Study: a randomised controlled tr…
2018
Introduction Masked uncontrolled hypertension (MUCH) carries an increased risk of cardiovascular (CV) complications and can be identified through combined use of office (O) and ambulatory (A) blood pressure (BP) monitoring (M) in treated patients. However, it is still debated whether the information carried by ABPM should be considered for MUCH management. Aim of the MASked-unconTrolled hypERtension management based on OBP or on ambulatory blood pressure measurement (MASTER) Study is to assess the impact on outcome of MUCH management based on OBPM or ABPM. Methods and analysis MASTER is a 4-year prospective, randomised, open-label, blinded-endpoint investigation. A total of 1240 treated hyp…
Cultural adaptation of the Smiling is Fun program for the treatment of depression in the Ecuadorian public health care system: A study protocol for a…
2021
Background Depression is one of the world's major health problems. Due to its high prevalence, it constitutes the first cause of disability among the Americas, where only a very low percentage of the population receives the adequate evidence-based psychological treatment. Internet-Based Interventions (IBIs) are a great alternative to reduce the treatment gap for mental disorders. Although there are several studies in low-and middle-income countries proving IBIs' feasibility and acceptability, there is still little evidence of the effectiveness in diverse social and cultural contexts such as Latin America. Methods Two studies will be described: Study 1 is focused on the cultural adaptation o…
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
2014
ResumenEl 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 de…
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…
Precision luminosity measurements at LHCb
2014
Measuring cross-sections at the LHC requires the luminosity to be determined accurately at each centre-of-mass energy $\sqrt{s}$. In this paper results are reported from the luminosity calibrations carried out at the LHC interaction point 8 with the LHCb detector for $\sqrt{s}$ = 2.76, 7 and 8 TeV (proton-proton collisions) and for $\sqrt{s_{NN}}$ = 5 TeV (proton-lead collisions). Both the "van der Meer scan" and "beam-gas imaging" luminosity calibration methods were employed. It is observed that the beam density profile cannot always be described by a function that is factorizable in the two transverse coordinates. The introduction of a two-dimensional description of the beams improves sig…
Assessing the competence learning to learn: a methodological proposal
2012
En este artículo se presenta un procedimiento para diseñar instrumentos para evaluar la competencia de Aprender a Aprender. Analizamos la secuencia de trabajo y los conceptos implicados. Se trata de una línea de trabajo que pretende diseñar instrumentos de evaluación referidos a estándares, para evaluar las competencias básicas en la educación obligatoria, y las genéricas o transversales en las titulaciones de grado universitarias (el sistema de instrumentos para universitarios se denomina ESCOGE). Se ilustra la reflexión acerca de esta propuesta con la definición teórica realizada para el diseño de instrumentos que permitan evaluar esta competencia en egresados universitarios del área de C…
Determining a healthy reference range and factors potentially influencing PRO-C3 – A biomarker of liver fibrosis
2021
Background & Aims Progressive fibrosis has been identified as the major predictor of mortality in patients with non-alcoholic fatty liver disease (NAFLD). Several biomarkers are currently being evaluated for their ability to substitute the liver biopsy as the reference standard. Recent clinical studies in NAFLD/NASH patients support the utility of PRO-C3, a marker of type III collagen formation, as a marker for the degree of fibrosis, disease activity, and effect of treatment. Here we establish the healthy reference range, optimal sample handling conditions for both short- and long-term serum storage, and robustness for the PRO-C3 assay. Methods PRO-C3 was measured in 269 healthy volunteers…
The Dynamics of (De)Stigmatization : Boundary construction in the nascent category of organic farming
2020
This study finds that it is possible for organizations in emerging categories to resist stigmatization through discursive reconstruction of the central and distinctive characteristics of the category in question. We examined the emerging market of organic farming in Finland and discovered how resistance to stigmatization was both an internal and an external power struggle in the organic farming community. Over time, the label of organic farming was manipulated and the practice of farming was associated with more conventional and familiar contexts, while the stigma was diverted at the same time to biodynamic farming. We develop a process model for removal of stigma from a nascent category t…
Systematic review of chewing simulators : reality and reproducibility of in vitro studies
2020
Background The aim of this systematic review was to analyze the types of human chewing simulator described in scientific literature. Material and Methods An electronic search was conducted in the databases PubMed, Embase and Scopus. The search strategy included 10 search terms: “in vitro”; “dental materials”; “shear strength”; “fatigue fracture”; “bite force”; “prosthetic materials”; “chewing simulator”; “chewing machine”; “simulated mastication”; and “dental wear simulator.” Two researchers worked independently to assess the titles and abstracts of the articles. The quality of the in vitro trials selected was evaluated by means of the Consolidated Standards of Reporting Trials scale. Resul…