Search results for "statement"
showing 10 items of 185 documents
Statement validity assessment: Inter-rater reliability of criteria-based content analysis in the mock-crime paradigm
2005
Methods. Three raters were trained in CBCA. Subsequently, they analysed transcripts of 102 statements referring to a simulated theft of money. Some of the statements were based on experience and some were confabulated. The raters used 4-point scales, respectively, to judge the degree to which 18 of the 19 CBCA criteria were fulfilled in each statement. Results. The analysis of rater judgment distributions revealed that, with judgments of individual raters varying only slightly across transcripts, the weighted kappa coefficient, the product-moment correlation, and the intra-class correlation were inadequate indices of reliability. The Finn-coefficient and percentage agreement, which were cal…
Familial hypercholesterolæmia in children and adolescents: Gaining decades of life by optimizing detection and treatment
2015
Contains fulltext : 155263.pdf (Publisher’s version ) (Open Access) Familial hypercholesterolaemia (FH) is a common genetic cause of premature coronary heart disease (CHD). Globally, one baby is born with FH every minute. If diagnosed and treated early in childhood, individuals with FH can have normal life expectancy. This consensus paper aims to improve awareness of the need for early detection and management of FH children. Familial hypercholesterolaemia is diagnosed either on phenotypic criteria, i.e. an elevated low-density lipoprotein cholesterol (LDL-C) level plus a family history of elevated LDL-C, premature coronary artery disease and/or genetic diagnosis, or positive genetic testin…
Evaluation and management of hemorrhoids: Italian society of colorectal surgery (SICCR) consensus statement
2015
Hemorrhoids are one of the most common medical and surgical diseases and the main reason for a visit to a coloproctologist. This consensus statement was drawn up by the Italian society of colorectal surgery in order to provide practice parameters for an accurate assessment of the disease and consequent appropriate treatment. The authors made a careful search in the main databases (MEDLINE, PubMed, Embase and Cochrane), and all results were classified on the basis of the grade of recommendation (A-C) of the American College of Chest Physicians.
Partial Finitely Generated Bi-Ideals
2016
Partial words have been studied by Blanchet-Sadri et al., but bi-ideals or reccurrent words have been studied for centuries by many researchers. This paper gives a solution for some problems for partial reccurrent words. This paper gives an algorithm for a given finitely generated bi-ideal, how to construct a new basis of ultimately finitely generated bi-ideal, which generates the same given bi-ideal. The paper states that it is always possible to find a basis for a given finitely generated bi-ideal. The main results of this paper are presented in third section. At first, we show that if two irreduciable bi-ideals are different, they will differ in infinitely many places. This led to the st…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Balance sheet versus earnings conservatism in Europe
2004
In this study we extend prior research on the international analysis of accounting conservatism (Joos and Lang, 1994; Ball et al., 2000; Giner and Rees, 2001), by examining the level of accounting conservatism across eight European countries (United Kingdom, Germany, France, Switzerland, the Netherlands, Italy, Spain and Belgium), and assessing the statistical significance of the differences among them. The definitions of conservatism that we use are, on the one hand, the Feltham and Ohlson (1995) definition, which implies a persistent understatement of book value of shareholders' equity (balance sheet conservatism). On the other hand, we use the one proposed by Basu (1997), that is, a time…
On the Persistent Understatement of Shareholder's Equity Around Europe
2003
We examine the existence of balance sheet conservative practices by listed companies in seven European countries, analysing the differences among them. Our results show that in every country under study there are conservative practices that lead to a persistent understatement of operating assets with respect to market value. This understatement could be mainly attributable to the usage of historic cost accounting as well as to the non-recognition of certain intangible assets. We also find that in code-law based countries balance sheet conservative practices are much more pronounced. Additionally, we analyse whether our results are influenced by a different sample composition, and if spuriou…
European vs. American approaches to institutionalisation of business ethics: the Spanish case
2002
This paper reports on a study of the largest Spanish corporations concerning the status of corporate ethics policies. The research project, the first of its kind in Spain, has two parts. First, the types of formal documents the companies use are analysed, including those dealing with ethical values or norms. Three groups of companies are distinguished: the first group has no formal documents dealing with ethical values, and the reasons given for not having any ethical statement are discussed. A second group has one document mentioning ethical values (generally the vision and/or mission statement), and a third group has in place two or more documents (one generic and the other more detailed,…
Changes in determinants of the interest margin in today’s economy
2019
This study examined the interest margin following the significant drop in its contribution to credit institutions’ total income. Balance sheet variables, income statement and annual report variables, and external variables were studied separately. Variables that had not previously been studied in the literature were considered, and determinants that had already been studied were revisited after the reduction in the interest margin. The diversification of investment in associated companies and investment in fixed and variable income are causes of this decrease in the interest margin. Higher fees and commissions offset this decrease. Greater size and market power have reduced the interest mar…
Testing the usability of the Rapid Impact Assessment Matrix (RIAM) method for comparison of EIA and SEA results
2008
Abstract This study examines how the results of Environmental Impact Assessment (EIA) and Strategic Environmental Assessment (SEA) could be compared using the Rapid Impact Assessment Matrix (RIAM) method. There are many tools and techniques that have been developed for use in impact assessment processes, including scoping, checklists, matrices, qualitative and quantitative models, literature reviews, and decision-support systems. While impact assessment processes have become more technically complicated, it is recognized that approaches including simpler applications of available tools and techniques are also appropriate. The Rapid Impact Assessment Matrix (RIAM) is a tool for organizing, a…