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1
McFarlane, S., and E. Cooper. "Postnatal development of voltage-gated K currents on rat sympathetic neurons." Journal of Neurophysiology 67, no. 5 (May 1, 1992): 1291–300. http://dx.doi.org/10.1152/jn.1992.67.5.1291.
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1. We have investigated the developmental expression of three voltage-gated K currents on neonatal rat superior cervical ganglion (SCG) neurons in vivo and in culture: a rapidly inactivating current (IAf), a slowly inactivating current (IAs), and a noninactivating current (IK). 2. On postnatal day 1 neurons (P1), mean peak IAs is 67 +/- 4 (SE) pA/pF, peak IAf is 27 +/- 3 pA/pF, and IK is 14 +/- 3 pA/pF. Over the next wk, there is a switch in the expression of these currents: IAs drops by 40%, whereas IAf increases by greater than 100%; there is no change in IK. On P14 neurons, IAs is 38 +/- 2 pA/pF, IAf is 64 +/- 5 pA/pF, and IK is 12 +/- 1 pA/pF. 3. The change in expression of K currents on SCG neurons over the first 2 postnatal wk is unaffected by preganglionic innervation or by innervation of the targets. 4. To learn more about the factors that affect K current expression on these neurons, we grew SCG neurons in culture without other cell types for various times, and we measured the expression of IAf, IAs, and IK. In culture, the currents remained at their P1 levels for the first 4-7 days. Thereafter, both IAs and IAf decreased to low levels over a period of 2-3 wk. These results suggest that an epigenetic factor(s) is necessary for the expression of IAf and IAf in vivo and that this factor is missing in culture. 5. When IAs and IAf decreased on neurons in culture, we observed a compensatory increase in IK. After 4 wk in culture, IK is fourfold greater than on neurons in vivo. This result suggests that these neurons have intrinsic mechanisms that coordinate the expression of different voltage-gated K currents.
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Al‐Yaseen, Bashar S., and Husam Aldeen Al‐Khadash. "Risk relevance of fair value income measures under IAS 39 and IAS 40." Journal of Accounting in Emerging Economies 1, no. 1 (February 18, 2011): 9–32. http://dx.doi.org/10.1108/20421161111107831.
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Burkhardt, Katja, and Dirk Hachmeister. "Bilanzierung von Investment Properties nach den Vorschriften des IAS 40." Controlling & Management 50, no. 6 (December 2006): 354–59. http://dx.doi.org/10.1365/s12176-006-0570-7.
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Glavind, E. B., A. Forman, G. Madsen, and A. Tottrup. "Effects of transmural field stimulation in isolated smooth muscle of human rectum and internal anal sphincter." American Journal of Physiology-Gastrointestinal and Liver Physiology 272, no. 5 (May 1, 1997): G1075—G1082. http://dx.doi.org/10.1152/ajpgi.1997.272.5.g1075.
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Smooth muscle preparations from the circular muscle layer of the most distal rectum and the proximal and distal human internal anal sphincter (IAS) mounted in organ baths to record isometric tension developed spontaneous tension. Transmural electrical field stimulation (TMS) induced frequency- and impulse duration-dependent relaxations sensitive to tetrodotoxin in the stimulation range of 0.5-40 Hz and 0.04-0.6 ms. Poststimulus contractions were most frequent and prominent in rectal preparations. Maximal relaxations were comparable in the three locations and were achieved at 10 Hz and 0.4 ms. The frequency inducing half-maximal response was lower in rectal strips compared with IAS. Phentolamine (10-(6) M) enhanced relaxations and diminished off-contractions at 40 Hz in distal IAS. N omega-nitro-L-arginine (L-NNA) concentration dependently inhibited both relaxations and off-contractions (10 Hz, 0.4 ms). The pD2 values (-log EC50) of L-NNA were lower in rectal muscle compared with those in IAS. L-Arginine (10-(4) M) inhibited the blocking effect of L-NNA. In one-half of the preparations, L-NNA reversed the relaxations to duration contractions (15-40 Hz), which were inhibited by atropine in rectal preparations and by phentolamine in IAS. In conclusion, excitatory innervation of the IAS is alpha-adrenergic and cholinergic in the rectum. A product of the L-arginine-nitric oxide pathway mediates the TMS-induced inhibition of the muscle and is also involved in poststimulus contractions.
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Pratama, Habib Arizal, and Abdul Kadir Usri. "METODE PENGUKURAN PROPERTI INVESTASI BERDASARKAN PSAK NOMOR 13 (ADOPSI IAS 40) VS US GAAP." El Muhasaba: Jurnal Akuntansi 6, no. 1 (December 30, 2016): 82. http://dx.doi.org/10.18860/em.v6i1.3893.
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<p><strong>Abstract</strong><br /><br />The measurement of property held to find out the value of property investment. There is a fair value method and cost method which based on PSAK13 (adoption of IAS 40) and historical cost which based on US GAAP to measure investment property. The purpose of this research is to know the difference in the application of method of measurement of investment property based on PSAK 13 (adoption of IAS 40) and US GAAP and to know the impact of the differences in comparison the application of the method of measurement based on property investment PSAK 13 (adoption IAS 40) and US GAAP against operating profit PT Lippo General Insurance, Tbk in 2013. This research is using a descriptive qualitative approach. Data were collected using document methods. Data analysis was done by means of measuring the property with all methods, both fair value method, cost method and historical cost method. After measured, measurement results are compared and summed up the application of the method where the most profitable PT Lippo General Insurance, Tbk. The results showed that there is a difference between fair value and cost method based on PSAK 13 (adoption of IAS 40) and the historical cost method based on US GAAP. Application of fair value method is to do repeated measurements without depreciate investment properties each year . Application of cost method is to do a revaluation and depreciate investment properties each year . While in application of the historical cost method is to depreciate the investment property without the ways are re-evaluated every year . By applying different measurement methods, it would have an impact on the value of investment properties, thenumber of operating profit and performance of PT Lippo General Insurance, Tbk. Based on the measurement of property investment with all those methods, method of measurement of investment properties that provide the greatest impact against the value of investment properties, the number of operating profit and the company’s performance is by applying fair value method.</p><p><strong>Abstrak</strong></p><p>Pengukuran properti dilakukan untuk mengetahui nilai properti investasi. Terdapat metode nilai wajar dan metode biaya yang berdasarkan PSAK 13 (Adopsi IAS 40) dan metode nilai historis berdasarkan US GAAP untuk mengukur properti investasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP dan untuk mengetahui dampak dari perbedaan perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk pada tahun 2013. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan dengan metode dokumetasi. Analisis data dilakukan dengan cara mengukur properti dengan semua metode, baik metode nilai wajar, metode biaya maupun metode biaya historis. Setelah diukur, hasil pengukuran dibandingkan dan disimpulkan penerapan metode mana yang paling menguntungkan PT Lippo General Insurance, Tbk. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara metode biaya dan nilai wajar berdasarkan PSAK 13 (Adopsi IAS 40) dan metode biaya historis berdasarkan US GAAP. Penerapan metode nilai wajar adalah dengan melakukan pengukuran ulang tanpa mendepresiasi properti investasi setiap tahunnya. Penerapan metode biaya dalam melakukan pengukuran adalah dengan melakukan revaluasi dan mendepresiasi properti investasi setiap tahunnya. Sedangkan dalam penerapan metode biaya historis adalah dengan cara mendepresiasi properti investasi tanpa direvaluasi setiap tahunnya. Dengan menerapkan metode pengukuran yang berbeda, hal tersebut berdampak terhadap nilai properti investasi, jumlah laba operasi dan kinerja PT Lippo General Insurance, Tbk. Berdasarkan pengukuran properti investasi dengan semua metode, metode pengukuran properti investasi yang memberikan dampak terbesar terhadap nilai properti investasi, jumlah laba operasi dan kinerja perusahaan adalah dengan menerapkan metode nilai wajar.<strong><br /></strong></p>
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Johansen, Erik Wallace, and Morten Grevle. "Virkelig verdi av investeringseiendom etter IAS 40 – møtes markedets informasjonsbehov?" Praktisk økonomi & finans 27, no. 01 (April 13, 2011): 65–74. http://dx.doi.org/10.18261/issn1504-2871-2011-01-08.
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Soldatkina, O. A. "ACCOUNTING AND VALUATION OF INVESTMENT PROPERTY: IAS 40 AND FSA 6/2020 ." Вестник Алтайской академии экономики и права 1, no. 5 2022 (2022): 114–19. http://dx.doi.org/10.17513/vaael.2184.
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Kvello, Lene. "Verdsettelse av investeringseiendom etter IAS 40 – hvordan gjennomføres dette i praksis?" Praktisk økonomi & finans 30, no. 01 (May 13, 2014): 23–33. http://dx.doi.org/10.18261/issn1504-2871-2014-01-04.
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Smit, Anet, Beitske Van der Niet, and Martin Botha. "Evaluating The Effect of Fair Value Adjustments to Investment Property Based on Profitability Ratios." Journal of Accounting and Investment 23, no. 2 (May 31, 2022): 330–47. http://dx.doi.org/10.18196/jai.v23i2.14404.
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Research aims: The aim of the study was to determine whether fair value adjustments to investment property affect the profitability ratios of listed companies. Design/Methodology/Approach: To investigate the problem, a brief literature overview of performance analysis through ratio calculations, as well as fair value measurement are discussed. These discussions are based on the International Financial Reporting Standards (IFRS), IFRS 13 and International Accounting Standards (IAS), IAS 40. IAS 40 addresses how the value of investment property may be recognised through the fair value model. To determine whether the recognition of fair value adjustments affect the profitability ratios of sampled companies, the Wilcoxon rank test and Cohen’s d-value were used as statistical measures to fulfil this objective. The Top 40 companies as listed on the Johannesburg Stock Exchange (JSE) in South Africa were populated, and judgment sampling was applied to calculate the sampling frame.Research findings: The results demonstrate that 50% to 75% of the sampled companies had profitability ratios, which were impacted by the recognition of fair value adjustments. These findings are relevant to potential investors who need to interpret financial ratios to improve investment decisions. Finally, the study recommends that the prospective investor eliminate fair value adjustments when profitability ratios are calculated.Theoretical contribution/Originality: The contribution of the study is that fair value adjustments (favourable or unfavourable) relating to IAS 40 affect the decisions taken by users of the financial statements. Substantial changes to profit or loss and/or investment property significantly impact ratio analysis outcomes and, therefore, investor decision making. The research contributes to the use of fair value adjustments and its impact on profitability ratios. Practitioner/Policy implications: Regulators may benefit from the findings when considering regulatory reforms of accounting practices as well as the disclosures required that assist the users of financial statements.
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Rodemerk, Jan, Andreas Junker, Bixia Chen, Daniela Pierscianek, Philipp Dammann, Marvin Darkwah Oppong, Alexander Radbruch, et al. "Pathophysiology of Intracranial Aneurysms." Stroke 51, no. 8 (August 2020): 2505–13. http://dx.doi.org/10.1161/strokeaha.120.030590.
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Background and Purpose: The pathophysiology of development, growth, and rupture of intracranial aneurysms (IAs) is only partly understood. Cyclooxygenase 2 (COX-2) converts arachidonic acid to prostaglandin H 2 , which, in turn, is isomerized to prostaglandin E 2 . In the human body, COX-2 plays an essential role in inflammatory pathways. This explorative study aimed to investigate COX-2 expression in the wall of IAs and its correlation to image features in clinical (1.0T, 1.5T, and 3.0T) magnetic resonance imaging (MRI) and ultra-high-field 7T MRI. Methods: The study group comprised 40 patients with partly thrombosed saccular IAs. The cohort included 17 ruptured- and 24 unruptured IAs, which had all been treated microsurgically. Formaldehyde-fixed paraffin-embedded samples were immunohistochemically stained with a monoclonal antibody against COX-2 (Dako, Santa Clara, CA; Clone: CX-294). We correlated Perls Prussian blue staining, MRI, and clinical data with immunohistochemistry, analyzed using the Trainable Weka Segmentation algorithm. Results: Aneurysm dome size ranged between 2 and 67 mm. The proportion of COX-2 positive cells ranged between 3.54% to 85.09%. An upregulated COX-2 expression correlated with increasing IA dome size ( P =0.047). Furthermore, there was a tendency of higher COX-2 expression in most ruptured IAs ( P =0.064). At all field strengths, MRI shows wall hypointensities due to iron deposition correlating with COX-2 expression ( P =0.022). Conclusions: Iron deposition and COX-2 expression in IAs walls correlate with signal hypointensity in MRI, which might, therefore, serve as a biomarker for IA instability. Furthermore, as COX-2 was also expressed in small unruptured IAs, it could be a potential target for specific medical treatment.
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Tsvetkova, Elena, Galin Milchev, Hristina Stefanova, and Rumen Tomov. "Involvement of young people in the citizen science of invasive alien species in Bulgaria." Acta Scientifica Naturalis 9, no. 2 (July 1, 2022): 10–19. http://dx.doi.org/10.2478/asn-2022-0010.
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Abstract Citizen science plays an important role in the early detection of invasive alien species (IAS). The involvement of young people in initiatives related to citizen science in Bulgaria could contribute to better monitoring of IAS because of mobility and digital skills of those people. Based on a questionnaire survey, key aspects of involvement of young people in citizen science initiatives were analysed. Two groups of respondents, including professionals (with an educational background in biology or with professional activities related to the bioresources) and non-professionals (not connected with bioresources) were asked to make judgments about their own level of knowledge about: (1) IAS issues, (2) the level of awareness of citizen science; (3) the motivation and preferable ways to participate in citizen science; and (4) the most appropriate approaches for IAS awareness raising. A total of 337 young people in the age range of 15-30 years were questioned during the period 2019-2021. The results show that there is no significant difference between the responses of the two groups of respondents to the questionnaire - professionals and non-professionals. In both groups, less than 50% of respondents are aware of issues related to IAS. Less than 40% of respondents indicated the correct definition of citizen science. The leading motivation factor to participate in citizen science initiatives is “caring for nature” followed by “to contribute to nature conservation” and “to learn more about nature”. Most of the respondents are interested in additional information related to IAS and prefer online sources for information.
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Lode, Nor Asma, and Christopher J. Napier. "Recognition of Actuarial Gains and Losses under IAS 19 among UK Listed Companies." Jurnal Pengurusan 40 (2014): 15–24. http://dx.doi.org/10.17576/pengurusan-2014-40-02.
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Maia, Maria Clideana Cabral, Natal Antonio Vello, Maurisrael de Moura Rocha, José Baldin Pinheiro, and Nelson Fonseca da Silva Júnior. "Adaptabilidade e estabilidade de linhagens experimentais de soja selecionadas para caracteres agronômicos através de método uni-multivariado." Bragantia 65, no. 2 (2006): 215–26. http://dx.doi.org/10.1590/s0006-87052006000200004.
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Esta pesquisa visou estudar a interação entre genótipos e ambientes (G x E), a adaptabilidade e estabilidade fenotípica, com o uso do modelo biométrico AMMI (Additive Main Effects and Multiplicative Interaction Analysis), para avaliação da produtividade de grãos de linhagens experimentais (F10 e F11) de soja. O material envolveu três populações obtidas a partir de um dialelo parcial 4 x 4 com quatro genitores resistentes a insetos (IAC-100, Crokett, Lamar e D72-9601-1) e quatro cultivares adaptadas (BR-6, IAS-5, Davis, OCEPAR-4). Em F2 foram empregados três procedimentos distintos de seleção de plantas individuais: PCI, população formada a partir de plantas F2 obtidas com controle total de insetos; PRIM e PRIS formadas a partir de plantas F2 selecionadas para resistência a insetos mastigadores e sugadores respectivamente. De F3 a F11 foi praticada seleção entre progênies para produtividade de grãos e tolerância ao fotoperíodo. Foram desenvolvidos 24 experimentos delineados em blocos ao acaso com duas repetições subdivididas em conjuntos experimentais com testemunhas comuns, combinando as três populações e oito ambientes. Os ambientes (E1 a E8) combinaram dois locais (Anhembi, Areão), dois anos agrícolas (1999/2000, 2000/2001) e dois sistemas de manejo (controle intensivo de insetos ou CII e controle ecológico de insetos ou CEI). Os experimentos de 1999/2000 e 2000/2001 incluíram, respectivamente, 40 e 20 linhagens de uma população. Com base na produtividade de grãos, concluiu-se: o método AMMI evidenciou como linhagens F11 estáveis e produtivas, 70% da PCI, 65% da PRIS e 55% da PRIM; o local Anhembi destacou-se como de alta produtividade em todas as situações (três populações, dois anos e dois manejos; para as três populações, dentre os ambientes mais produtivos, o método AMMI destacou E1 (Anhembi, 1999/2000, CII) como de máxima estabilidade e E6 (Anhembi, 2000/2001, CEI) como de máxima instabilidade; para a capacidade de gerar linhagens superiores em adaptabilidade e estabilidade, sobressaíram-se os genitores IAC-100, D72-9601-1, BR-6, Davis e IAS-5; destaques especiais envolveram os cruzamentos do genitor IAC-100 com IAS-5, Davis, OCEPAR-4 e BR-6.
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Hu, Si, NianZu Yu, YiYun Li, Zheng Hao, Zheng Liu, and Mei-hua Li. "A Meta-Analysis of Risk Factors for the Formation of de novo Intracranial Aneurysms." Neurosurgery 85, no. 4 (July 30, 2018): 454–65. http://dx.doi.org/10.1093/neuros/nyy332.
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Abstract BACKGROUND Understanding the risk factors for the formation of de novo intracranial aneurysms (IAs) is important for patients who have ever suffered a cerebral aneurysm. OBJECTIVE To estimate the risk factors for the development of a de novo IA to identify which patients need more aggressive surveillance after aneurysm treatment. METHODS We followed the preferred reporting items for systematic reviews and meta-analyses guidelines and searched the PubMed, CENTRAL, EMBASE, and LILACS databases using the key words cerebral aneurysms, de novo, IAs, risk factors combined using and/or. The search was performed in July 2017.We calculated odds ratios (ORs) and 95% confidence intervals (CIs) using RevMan 5.3 (Cochrane, London, United Kingdom) to evaluate risk factors. Statistical significance was set at P < .05. RESULTS The analysis included 14 studies involving 6389 patients, of whom 197 patients had de novo IAs. The main risk factors for formation included sex (OR = 1.82, 95% CI [1.30,2.56], P = .0005, female vs male), age <40 yr (OR = 2.96, 95% CI [1.76,4.96], P < .0001), family history (OR = 2.05, 95% CI [1.07,3.93], P = .03), smoking history (OR = 2.73, 95% CI [1.81,4.12], P < .0001), and multiple saccular intracranial aneurysms (sIAs) at first diagnosis (OR = 2.10, 95% CI [1.12,3.91], P = .02), internal carotid artery (ICA) as the initial site (OR = 2.58, 95% CI [1.43,4.68], P = .002). Heterogeneous analysis showed that these I2 were less than 50% and the results were reliable. CONCLUSION Observational evidence identified multiple clinical and anatomic risk factors for the formation of de novo IAs, including female sex, age <40 yr, family history, smoking history, multiple sIAs at first diagnosis, and IC as the initial site. More aggressive long-term angiographic follow-up with digital subtraction angiography, computed tomography angiography, or magnetic resonance angiography is recommended for these patients.
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Kupčs, Kārlis, Aigars Lācis, Zane Saleniece, and Helmuts Kidikas. "Single-Center Retrospective Series of Intracranial Aneurysms Treated with the Barricade Coil System: Immediate and Six-Month Results." Proceedings of the Latvian Academy of Sciences. Section B. Natural, Exact, and Applied Sciences. 74, no. 3 (June 1, 2020): 181–87. http://dx.doi.org/10.2478/prolas-2020-0029.
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AbstractIntracranial aneurysms (IAs) are most commonly found at the branch points of large arteries that form the circle of Willis. The prevalence of IAs in the adult population is 1–5%. IAs rupture is associated with subarachnoid haemorrhage (SAH) in 6–8 cases per 100 000 population, causing mortality in 40–50%. Aneurysm treatment is used to prevent rupture or rebleeding (for ruptured IAs). Randomised trials demonstrated the superiority of endovascular treatment (EVT) of ruptured aneurysms with coil systems over surgery. The objective of the study was to evaluate the effectiveness of the Barricade coil system in the treatment of intracranial aneurysms. Detachable platinum coils, since their introduction 25 years ago, have become the first choice EVT method for ruptured and unruptured IAs and have shown acceptable mortality (~2%). The retrospective study of intracranial aneurysms treated with the Barricade coil system at Pauls Stradiņš Clinical University Hospital (Rīga, Latvia) conducted in a 20-month period included 95 patients and 97 IAs. Thirty-one (32.6%) males and 64 (67.4%) females with median age 56 ± 15 years underwent endovascular treatment. The minority, 22 (23.16%) patients, were asymptomatic, while 73 (76.84%) patients had neurological symptoms directly associated with aneurysm progression and SAH development. Preoperatively, 52 (53.6%) aneurysms were ruptured, causing SAH, and 24 (25.26%) patients with unruptured IAs had neurological symptoms. Sixty-four (66.0%) IAs were treated using coils without neurovascular stent implantation or balloon assistance, 22 (22.7%) — with coils and stent implantation, and 11(11.3%) aneurysms were embolised with balloon-assisted coiling. The immediate anatomical result of endovascular treatment of IAs and technical success of aneurysm coiling was evaluated using the simplified Raymond scale. In the majority of cases, complete occlusion of the aneurysm was achieved while residual neck of the aneurysm or aneurysm remnant was uncommon. Immediate clinical results were evaluated using the modified Rankin scale (mRs). The majority of patients had favourable immediate clinical outcome (mRs 0–2), but four (4.21%) patients died in 1–6 days after the procedure as a consequence of SAH. In 72 (75.79%), patients no new neurological pathological symptoms developed 2–3 days after endovascular procedure and they were discharged from the hospital. Intraprocedural complications occurred in 4 (4.21%) cases. Technical issues occurred in two (2.1%) patients. In 19 (20%) patients, neurological symptoms remained even after the procedure, six (6.32%) patients had clinical worsening, and we had one case of procedural related mortality. Six-month follow-up evaluation was performed for 58 (61.0%) patients (59 IAs). In the majority of cases, complete occlusion of the aneurysm and favourable clinical outcome (mRs 0–2) was observed. Our experience showed that the treatment of ruptured and unruptured intracranial aneurysms with the Barricade coil system is feasible, effective, clinically safe and has a low risk of intraprocedural complications.
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Ishii, Daizo, Daichi Nakagawa, Mario Zanaty, Jorge A. Roa, Sami Al Kasab, Amir Shaban, Joseph S. Hudson, et al. "Quantitative Susceptibility Mapping and Vessel Wall Imaging as Screening Tools to Detect Microbleed in Sentinel Headache." Journal of Clinical Medicine 9, no. 4 (April 1, 2020): 979. http://dx.doi.org/10.3390/jcm9040979.
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Background: MR-quantitative susceptibility mapping (QSM) can identify microbleeds (MBs) in intracranial aneurysm (IA) wall associated with sentinel headache (SH) preceding subarachnoid hemorrhage. However, its use is limited, due to associated skull base bonny and air artifact. MR-vessel wall imaging (VWI) is not limited by such artifact and therefore could be an alternative to QSM. The purpose of this study was to investigate the correlation between QSM and VWI in detecting MBs and to help develop a diagnostic strategy for SH. Methods: We performed a prospective study of subjects with one or more unruptured IAs in our hospital. All subjects underwent evaluation using 3T-MRI for MR angiography (MRA), QSM, and pre- and post-contrast VWI of the IAs. Presence/absence of MBs detected by QSM was correlated with aneurysm wall enhancement (AWE) on VWI. Results: A total of 40 subjects harboring 51 unruptured IAs were enrolled in the study. MBs evident on the QSM sequence was detected in 12 (23.5%) IAs of 11 subjects. All these subjects had a history of severe headache suggestive of SH. AWE was detected in 22 (43.1%) IAs. Using positive QSM as a surrogate for MBs, the sensitivity, specificity, positive predictive value, and negative predictive value of AWE on VWI for detecting MBs were 91.7%, 71.8%, 50%, and 96.6%, respectively. Conclusions: Positive QSM findings strongly suggested the presence of MBs with SH, whereas, the lack of AWE on VWI can rule it out with a probability of 96.6%. If proven in a larger cohort, combining QSM and VWI could be an adjunctive tool to help diagnose SH, especially in cases with negative or non-diagnostic CT and lumbar puncture.
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Seyfferth, Angelia L., Matt Limmer, and Weida Wu. "Si and Water Management Drives Changes in Fe and Mn Pools that Affect As Cycling and Uptake in Rice." Soil Systems 3, no. 3 (August 28, 2019): 58. http://dx.doi.org/10.3390/soilsystems3030058.
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Arsenic availability to rice is tied to biogeochemical cycling of Fe and Mn in rice soils. Two strategies to minimize As uptake by rice—increasing Si and decreasing water—affect soil Fe and Mn pools. We synthesized data from several soil-based experiments with four rice cultivars across pot and field trials with manipulations of Si, water, or both. Increasing Si alters the mineral composition of Fe plaque more than decreasing water, with the former promoting relatively more ferrihydrite and less lepidocrocite. Nonflooded conditions decrease lepidocrocite but slightly increase goethite compared to flooded rice. Plaque As, which was a mixture of arsenite (15–40%) and arsenate (60–85%), was correlated positively with ferrihydrite and negatively with lepidocrocite and goethite. Plaque As was also positively correlated with F1 and F2 soil As, and F2 was correlated positively with porewater As, total grain As, and grain organic As (oAs). Grain inorganic As (iAs) was negatively correlated with oxalate-extractable Fe and Mn. Our data and multiple linear regression models suggest that under flooded conditions iAs is released by poorly crystalline Fe oxides to porewater mainly as iAs(III), which can either be taken up by the plant, adsorbed to Fe plaque, oxidized to iAs(V) or methylated to oAs. Increasing Si can promote more desorption of iAs(III) and promote more poorly-ordered phases in plaque and in bulk soil. The ultimate effectiveness of a Si amendment to decrease As uptake by rice depends upon it being able to increase exogenous Si relative to As in porewater after competitive adsorption/desorption processes. Our data further suggest that poorly crystalline Fe and Mn soil pools can retain inorganic As and decrease plant uptake, but these pools in bulk soil and plaque control grain organic As.
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Quagli, A., and F. Avallone. "Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry." European Accounting Review 19, no. 3 (September 2010): 461–93. http://dx.doi.org/10.1080/09638180.2010.496547.
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Olusola-makinde, Olubukola Olayemi. "Outdoor Air Quality and Antibiogram Characteristics of Bacterial Isolates of Akure City Abattoirs, Nigeria." International Annals of Science 9, no. 1 (November 16, 2019): 33–40. http://dx.doi.org/10.21467/ias.9.1.33-40.
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Air sampling of Onyearugbulem and FUTA abattoirs was carried out to evaluate their quality. Air sampling was done using the open-settling method on general and selective agar media of the gutter, sleeping bench, slaughtering floor dumpsite, slaughtering table and roof of the abattoirs. Using standard methods, Presumptive identification of the bacterial isolates was carried out. An array of ten (10) conventional antibiotics was used to assay the antibiotic susceptibility characteristics of the bacterial isolates. Multiple antibiotic sensitivity index (MARI) was determined for isolated bacteria. At Onyearugbulem abattoir, the total Escherichia coli count ranged from 3.6×10 cfu/ml from the gutter and slaughtering table to 6.5×10 cfu/ml from the slaughtering floor, while the total bacterial count ranged from 1.34×102 cfu/ml from dumpsite to 2.55×102 cfu/ml from the gutter, the total coliform count ranged from 2.8× 10 cfu/ml from slaughtering floor to 4.1×10 cfu/ml from sleeping bench. Several bacteria were presumptively isolated. These include: Micrococcus sp., Bacillus sp., Staphylococcus aureus, Escherichia coli, Proteus sp., Enterobacter aerogenes and Aeromonas sp. Ciprofloxacin (10 µg) had an inhibitory effect on all the Gram positive bacterial isolates with the highest inhibitory activity on S. aureus at 24.00 mm, and the Gram negative bacteria with the highest inhibitory activity on E. coli at 21.00 mm. Micrococcus sp. had the highest MARI of 0.8. These findings reveal the presence of multiple-antibiotic resistant bacteria in Onyearugbulem and FUTA abattoirs’ atmosphere. There is therefore need for routine environmental sanitation of the slaughterhouses.
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De Villiers, Rikus R., and Sanlie L. Middelberg. "Determining The Impact Of Capitalising Long-Term Operating Leases On The Financial Ratios Of The Top 40 JSE-Listed Companies." International Business & Economics Research Journal (IBER) 12, no. 6 (May 24, 2013): 655. http://dx.doi.org/10.19030/iber.v12i6.7871.
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Operating leases forma great part of companies financing structures in todays economicenvironment. Some accounting standard-setters and other users of financialstatements are of the opinion that the current standard on accounting foroperating leases, IAS 17, does not provide sufficient guidelines on the disclosureof a companys leasing activities. The current accounting standard on leasesprovides companies with the opportunity to classify lease contracts intodifferent classes which leads to off-balance-sheet financing. This problem iscurrently being addressed by the IASB as they are in the process of developingan improved standard on leases.The main focus ofthis paper is to determine the impact of the improved accounting standard onthe financial statements and the resulting financial ratios of theJSETop40 companies when operating leases are accounted for ason-balance-sheet debt. The differences between the current IAS 17 and theExposure draft (ED/2010/9) are identified and the comparison indicatessignificant differences between these two approaches on accounting foroperating lease activities.The focus of the IASBin developing this exposure draft was to provide the users of financialstatements with a universal picture of the leasing activities that the companyis engaged in. The findings include that this objective is achieved as usersare not left uninformed about any of the financing activities that stakeholdersare exposed to if indeed a company is engaged in operating lease activities.The study also revealed that the capitalising of long-term operating leaseswill have a significant effect on the key financial ratios that stakeholdersuse to interpret a companys financial performance.
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Olante, Maria Elena, and Ugo Lassini. "Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe." Advances in Accounting 56 (March 2022): 100568. http://dx.doi.org/10.1016/j.adiac.2021.100568.
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Baazaoui, Hedi, and Mohamed Ali Zaraï. "The Effect of Firm Characteristics on the Disclosure of IAS/IFRS Information: The Cases of Tunisia, France and Canada." International Business and Accounting Research Journal 3, no. 2 (July 1, 2019): 124. http://dx.doi.org/10.15294/ibarj.v3i2.67.
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The effect of firm characteristics on the disclosure of IAS/IFRS information can not be studied in isolation of the national context of the country of nationality or domicile of the firm. Starting from the assumption that the intrinsic characteristics of the firm depend significantly on its size and the country of his nationality, we chose to work on companies belonging to different trading indices and from countries with different cultures and levels of economic development. The selected countries are Tunisia, France and Canada since Tunisia differs from Canada and France mainly by the level of economic development (developing countries) and France differs from Canada by culture. Our sample includes 52 Tunisian companies (40 listed on the first market and 12 on the alternative market), 244 French companies (35 CAC40 Index (top 40 French firms) and 209 CACsmall (index of small Capitalization French firms)) and 223 Canadian companies (36 ^TX60 (first 60 Canadian companies) and 187 ^TX20 Index (Small Capitalization Canadian firms)). Our results showed that the determinants of the disclosure of IAS/IFRS information will vary depending on the nationality of the firm and also showed the importance of the nationality of the firm in explaining disclosed information since the proxy used "country" has significant coefficients.
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Sava, Raluca. "Accounting for Investement Property Under Romanian Accounting System." Studies in Business and Economics 10, no. 1 (April 1, 2015): 113–21. http://dx.doi.org/10.1515/sbe-2015-0010.
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Abstract Investment property, an important component of the current assets, need special attention both in terms of their impact on accounting and well as in reporting the annual financial statements. Internationally their accounting treatment is presented by the IAS 40 Investment property issued in 2000 and being operative for annual periods beginning on or after 1 January 2001 with a number of subsequent amendments.First step in aligning the Romanian accounting system (RAS) to the international accounting and financial reporting standards has manifested in terms of properties starting with 2012 but only for the listed companies - OMFP 1286 which has brought significant changes in the execution way of the individual financial statements of these companies and in terms of the accounting presentation of the investment properties and fixed assets held for sale. In accordance with this order and the Romanian accounting rules recognize investment properties as being a separate component of the fixed assets, applying the provisions of IAS 40.This paper deals with the next step by presenting the occurred legislative changes related to the accounting treatment of the investment property, changes that are applicable to all the Romanian companies, not just those listed on the stock exchange, starting from the financial year 2015.
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Eisenhut, Felix, Manuel Alexander Schmidt, Alexander Kalik, Tobias Struffert, Julian Feulner, Sven-Martin Schlaffer, Michael Manhart, Arnd Doerfler, and Stefan Lang. "Clinical Evaluation of an Innovative Metal-Artifact-Reduction Algorithm in FD-CT Angiography in Cerebral Aneurysms Treated by Endovascular Coiling or Surgical Clipping." Diagnostics 12, no. 5 (May 4, 2022): 1140. http://dx.doi.org/10.3390/diagnostics12051140.
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Treated cerebral aneurysms (IA) require follow-up imaging to ensure occlusion. Metal artifacts complicate radiologic assessment. Our aim was to evaluate an innovative metal-artifact-reduction (iMAR) algorithm for flat-detector computed tomography angiography (FD-CTA) regarding image quality (IQ) and detection of aneurysm residua/reperfusion in comparison to 2D digital subtraction angiography (DSA). Patients with IAs treated by endovascular coiling or clipping underwent both FD-CTA and DSA. FD-CTA datasets were postprocessed with/without iMAR algorithm (MAR+/MAR−). Evaluation of all FD-CTA and DSA datasets regarding qualitative (IQ, MAR) and quantitative (coil package diameter/CPD) parameters was performed. Aneurysm occlusion was assessed for each dataset and compared to DSA findings. In total, 40 IAs were analyzed (ncoiling = 24; nclipping = 16). All iMAR+ datasets demonstrated significantly better IQ (pIQ coiling < 0.0001; pIQ clipping < 0.0001). iMAR significantly reduced the metal-artifact burden but did not affect the CPD. iMAR significantly improved the detection of aneurysm residua/reperfusion with excellent agreement with DSA (naneurysm detection MAR+/MAR−/DSA = 22/1/26). The iMAR algorithm significantly improves IQ by effective reduction of metal artifacts in FD-CTA datasets. The proposed algorithm enables reliable detection of aneurysm residua/reperfusion with good agreement to DSA. Thus, iMAR can help to reduce the need for invasive follow-up in treated IAs.
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Taylor, Angela E., Brian Keevil, and Ilpo T. Huhtaniemi. "Mass spectrometry and immunoassay: how to measure steroid hormones today and tomorrow." European Journal of Endocrinology 173, no. 2 (August 2015): D1—D12. http://dx.doi.org/10.1530/eje-15-0338.
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SummaryThe recent onslaught of mass spectrometry (MS) to measurements of steroid hormones, including demands that they should be the only acceptable method, has confused clinicians and scientists who have relied for more than 40 years on a variety of immunoassay (IA) methods in steroid hormone measurements. There is little doubt that MS methods with their superior specificity will be the future method of choice in many clinical and research applications of steroid hormone measurement. However, the majority of steroid measurements are currently, and will continue to be, carried out using various types of IAs for several reasons, including their technical ease, cost and availability of commercial reagents. Speedy replacement of all IAs with MS is an unrealistic and unnecessary goal, because the availability of MS measurements is limited by cost, need of expensive equipment, technical demands and lack of commercial applications. Furthermore, IAs have multiple well-known advantages that vindicate their continuing use. The purpose of this article is to elucidate the advantages and limitations of the MS and IA techniques from two angles, i.e. promotion of MS and defence of IA. The purpose of the text is to give the reader an unbiased view about the current state and future trends of steroid analysis and to help him/her choose the correct assay method to serve his/her diagnostic and research needs.
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Salve, Gananjay G., Gauri M. Datar, Gopinath Perumal, Aakansha Ajay Vir Singh, Julian G. Ayer, Philip Roberts, Gary F. Sholler, et al. "Impact of High-Risk Characteristics in Hypoplastic Left Heart Syndrome." World Journal for Pediatric and Congenital Heart Surgery 10, no. 4 (July 2019): 475–84. http://dx.doi.org/10.1177/2150135119852319.
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Background: Management of hypoplastic left heart syndrome (HLHS) presents many challenges. We describe our institutional outcomes for management of patients with HLHS over the past 12 years and highlight our strategy for those with highly restrictive/intact interatrial septum (R/I-IAS). Methods: Eighty-eight neonates with HLHS underwent surgical treatment, divided equally into Era-I (n = 44, April 2006 to February 2013) and Era-II (n = 44, March 2013 to June 2018). Up to 2013, all patients with R/I-IAS were delivered at an adjacent adult hospital and then moved to our hospital for intensive care and management. From 2014, these patients were delivered at a co-located theatre in our hospital with immediate atrial septectomy. The hybrid approach was occasionally used with preference for the Norwood procedure for suitable candidates. Results: One-year survival after Norwood procedure was 62.5% and 80% for Era-I and Era-II ( P = not significant (ns)), respectively, and 41% of patients were categorized as high risk using conventional criteria. Survival at 1 year differed significantly between high-risk and standard-risk patients ( P = 0.01). For high-risk patients, survival increased from 42% to 65% between eras ( P = ns). In the R/I-IAS subgroup (n = 15), 11 underwent Norwood procedure after emergency atrial septectomy. Of these, seven born at the adjacent adult hospital had 40% survival to stage II versus 60% for the four born at the colocated theatre. Delivery in a colocated theatre reduced the birth-to-cardiopulmonary bypass median time from 445 (150-660) to 62 (52-71) minutes. Conclusion: Reported surgical outcomes are comparable to multicenter reports and international databases. Proactive management for risk factors such as R/I-IAS may contribute to improved overall outcomes.
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Lo, Tien N. H., Ha Soo Hwang, and In Park. "Icephobicity of Hierarchically Rough Aluminum Surfaces Sequentially Coated with Fluoroalkyl and PDMS Alkoxysilanes." Polymers 15, no. 4 (February 13, 2023): 932. http://dx.doi.org/10.3390/polym15040932.
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Superhydrophobic surfaces fabricated by grafting 1H,1H,2H,2H-heptadecafluorodecyl trimethoxysilane (FD-TMS) and polydimethylsiloxane triethoxysilane (PDMS-TES) onto a nano-micro hierarchical aluminum (Al) surface are considered to possess substantial anti-icing functionality, with delayed freezing and low ice-adhesion strength (IAS). Verifying the impacts of PDMS and the synergism of PDMS and FD on the anti-icing performance is the goal of this study. Roughness, one of the prerequisites for superhydrophobicity, was obtained by etching Al substrates in aqueous HCl, followed by immersion in boiling water. FD-TMS and PDMS-TES were then coated on the rough Al substrates layer by layer; a congener coated with a single layer was also prepared for comparison. The FD-PDMS1.92 (1.92 wt.%) coating, in which FD-TMS and PDMS-TES were used as primary and secondary coating materials, respectively, exhibited superior icephobicity, with the lowest IAS of 28 kPa under extremely condensing weather conditions (−20 °C and 70% relative humidity, RH) and the longest freezing delay time of 230 min (at −18 °C). These features are attributed to the incorporation of a dense coating layer with a low-surface-tension FD and the high mobility of PDMS, which lowered the contact area and interaction between the ice and substrate. The substrate coated with FD-PDMS1.92 exhibited improved durability with an IAS of 63 kPa after 40 icing/melting cycles, which is far less than that achieved with the FD single-layer coating.
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ALMEIDA, ÁLVARO M. R. "Observação de resistência parcial a Septoria glycines em soja." Fitopatologia Brasileira 26, no. 2 (June 2001): 214–16. http://dx.doi.org/10.1590/s0100-41582001000200018.
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Seleção de genótipos de soja (Glycine max) resistentes à mancha parda foi avaliada em condições de casa de vegetação, inoculando-se plantas de soja com um mês de idade com suspensão de esporos calibrada para 10(6) esporos/ml. A avaliação foi iniciada duas semanas após a inoculação e consistiu em determinar a área abaixo da curva de progresso de lesão, índice de amarelecimento e período necessário para atingir 5% de área foliar necrosada. Nenhum genótipo testado foi imune à mancha parda da soja. No entanto, as cultivares CTS-40, IAS-2, IAS-5, PI PI 230 975 e PI 204 332 exibiram menor porcentagem de área foliar necrosada e apresentaram maior período em dias para atingir 5 % de severidade. Os resultados mostram que o nível de severidade estabelecido baseado no número de dias para atingi-lo é um bom indicador para seleção de genótipos com resistência parcial a Septoria glycines. Os genótipos identificados como tolerantes, neste trabalho, poderão ser utilizados nos programas de melhoramento de soja no Brasil.
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Igel, D. A., D. W. Wallick, P. J. Martin, and M. N. Levy. "Effect of phasic vagal stimulation and atrial pacing site on atrioventricular conduction time." American Journal of Physiology-Heart and Circulatory Physiology 272, no. 5 (May 1, 1997): H2289—H2298. http://dx.doi.org/10.1152/ajpheart.1997.272.5.h2289.
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We tested the hypothesis that the effect of phasic vagal stimulation on atrioventricular (AV) conduction time is affected by the site of atrial pacing in anesthetized dogs. We paced the right atrium at a constant cycle length from the interatrial septum (IAS), superior coronary sinus (SCS), or inferior coronary sinus (ICS) regions, and we evaluated the time-dependent effects of vagal stimulation on AV conduction at each pacing site. When we stimulated the vagi at stimulus (St)-A phases greater than 136 +/- 40 ms and less than the phase that blocked AV conduction (182 +/- 70 ms), IAS pacing prolonged A-V intervals by 8.6 +/- 8.2 ms more than ICS pacing. A change in pacing site affected the A-V intervals by up to 30 ms when we stimulated the vagus at those times that caused the A-V intervals to prolong maximally. Furthermore, the effect of atrial pacing site on A-V intervals was modulated by AV nodal recovery times during the second or third cycles after the vagal stimulus.
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Kirpluk, Izabella, and Anna Bomanowska. "The occurrence of alien species in the settlement areas of the Kampinos National Park and its vicinity (Central Poland)." Biodiversity Research and Conservation 39, no. 1 (September 1, 2015): 79–90. http://dx.doi.org/10.1515/biorc-2015-0019.
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Abstract Studies aimed at the identification of the range and method of spread of alien plant species in settlement areas in Kampinos National Park (KNP) and its immediate vicinity were carried out in years 2012-2014. Special emphasis was put on surveying the sites of invasive alien species (IAS), and diagnosing potential threats posed to the natural and semi-natural vegetation of the national park by the IAS present in rural areas. We found 53 alien vascular plant species, including 40 invasive taxa which may potentially pose a threat to the ecosystems of KNP. Species encroaching from settlement areas to semi-natural and natural communities included: Bidens frondosa, Echinocystis lobata, Impatiens glandulifera, I. parviflora, Juncus tenuis, Lupinus polyphyllus, Reunoutria japonica and Solidago gigantea. Most of them were species from the highest invasiveness (IV and III) classes in Poland. Similarity analysis carried out for all investigated localities with regard to all alien species, and only for invasive ones showed a clear division into separate groups: villages within the boundaries of the national park and villages outside the park.
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Alhusaini, Walid, and Mostafa Elshamy. "Accounting for property investment: an examination of the value relevance of unrealised gains and losses recognised under IAS 40." International Journal of Accounting and Finance 6, no. 2 (2016): 100. http://dx.doi.org/10.1504/ijaf.2016.079087.
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Gupta, R. K., Clive Loveday, U. Kalidindi, M. Lechelt, Celia Skinner, and Chloe Orkin. "Tipranavir/T20-based salvage regimens highly effective and durable against HIV-1 with evidence for genotypic predictability of response in clinical practice." International Journal of STD & AIDS 18, no. 9 (September 1, 2007): 630–32. http://dx.doi.org/10.1258/095646207781568493.
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Escalating drug resistance in treatment-experienced HIV-1-infected patients has made management increasingly difficult. In clinical trials, tipranavir (TPV) has produced potent and durable responses in such patients, although experience in clinical cohorts is limited. A retrospective clinical case review was undertaken of triple-class experienced HIV-1-infected patients receiving optimized boosted TPV-containing regimens and T20 with up to 108 weeks follow-up. Antiretroviral therapy (ART) resistance profiles were characterized using International Aids Society (IAS)-USA scoring and 'TPV resistance score' (TPV-RS) at baseline and failure. Five of 12 patients had undetectable virus (<50 copies/mL) after median 84 weeks (range 60–108), and 1/12 < had 700 copies/mL after 40 weeks. Six of 12 patients failed after 36 (range 12–48) weeks and were more likely to have ≥3 TPV-RS mutations than non-failures ( P = 0.06). Presence of a major IAS-USA mutation at baseline was strongly associated with absence of a 1 log viral load drop at 24 weeks ( P = 0.02). TPV-containing regimens showed impressive efficacy and tolerability in this heavily experienced cohort.
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Sangchan, Pinprapa, Haiyan Jiang, and Md Borhan Uddin Bhuiyan. "The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry." Accounting Research Journal 33, no. 6 (October 21, 2020): 729–47. http://dx.doi.org/10.1108/arj-11-2019-0222.
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Purpose This paper aims to examine the information content of changes in fair values of investment property reported under international accounting standards (IAS) 40 and International Financial Reporting Standards (IFRS) 13 to debtholders. This study further examines the effect of fair value hierarchy inputs, valuer types and the quality of fair value measurement-related disclosure on the information usefulness of changes in fair value. Design/methodology/approach This paper performs a panel regression on the cost of debt capital and changes in fair value of investment properties, and fair value measurement features using data covering periods 2007–2015 from Australian real estate companies. Findings The findings suggest that changes in fair value of investment property are informative about the real estate firm’s future cash flow to debtholders. Also, the findings show that the use of unobservable inputs in an active market (Level 3 inputs) and Level 2 has no different impacts on the cost of debts. Also, this paper documents that employing the directors solely in valuation may lead to a higher cost of debts. Furthermore, this paper reports that an extensive fair value disclosure appears no additional value in the debt decision. Originality/value Collectively, the findings indicate that although the use of unobservable inputs is common in the real estate sector, information on the changes of the fair value of investment properties are informative to debtholders. The findings have important implications for accounting standard setters to consider revisiting the IAS 40 and IFRS 13 on whether the independent valuation should be required and whether the extensive disclosure requirement is worthwhile.
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Faraj, Moneer K., Samer S. Hoz, and Amjad J. Mohammad. "The use of three-dimensional anatomical patient-specific printed models in surgical clipping of intracranial aneurysm: A pilot study." Surgical Neurology International 11 (November 11, 2020): 381. http://dx.doi.org/10.25259/sni_361_2020.
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Background: In the present study, we aim to develop simulation models based on computed tomography angiography images of intracranial aneurysms (IAs) and their parent vessels using three-dimensional (3D) printing technology. The study focuses on the value of these 3D models in presurgical planning and intraoperative navigation and ultimately their impact on patient outcomes. To the best of our knowledge, this is the first report of its kind from a war-torn country, like Iraq. Methods: This is a prospective study of a series of 11, consecutively enrolled, patients suffering from IAs for the period between February and September 2019. The study represents a collaboration between the two major neurosurgical centers in Baghdad/Iraq; Neurosciences Teaching Hospital and Neurosurgery Teaching Hospital. We analyzed the data of eleven patients with IAs treated by microsurgical clipping. These data include patient demographics, clinical, surgical, and outcomes along with the data of the 3D-printed replica used in these surgeries. All cases were operated on by one surgeon. Results: Our study included 11 patients, with a total of 11 aneurysms clipped. The mean age was 44 ± 8, with a median of 42.5 and a range of 35–61 years. About 60% of our patients were female with a female-to-male ratio of 1:5. About 60% of the aneurysms were located at the anterior communicating artery (Acom) while the remaining 40% were equally distributed between the posterior communicating and internal carotid arteries bifurcation. The standard pterional approach was followed in 50% of cases, whereas the other 50% of patients were treated through the lateral supraorbital approach. About 90% (n = 9) of the patients had a Glasgow Outcome Scale (GOS) of 5 and 10% had a GOS of 4. The 3D-printed models successfully replicated the aneurysm size, location, and relation to the parent vessel with 100% accuracy and were used for intraoperative guidance. The average production time was 24–48 h and the production cost was 10–20 US dollars. Conclusion: 3D printing is a promising technology that is rapidly penetrating the field of neurosurgery. In particular, the use of 3D-printed patient-matched, anatomically accurate replicas of the cerebral vascular tree is valuable adjunct to the microsurgical clipping of IAs, and our study conclusions support this concept. However, both the feasibility and clinical utility of 3D printing remain the subject of much, ongoing investigations.
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Souza, Flaida Êmine Alves de, Reiner Alves Botinha, Pablo Rogers Silva, and Sirlei Lemes. "Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies." Revista Contabilidade & Finanças 26, no. 68 (July 10, 2015): 154–66. http://dx.doi.org/10.1590/1808-057x201500580.
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<p>One of the main purposes for adopting the International Financial Reporting Standards (IFRS) is the quest for comparability between financial statements within the same country, over time, and between different countries. IFRS have the feature of allowing accounting choices in most of their standards. However, the existence of such flexibility in the process for recognizing, measuring, and disclosing as sets and liabilities may impact on comparability. IFRS have been criticized both due to their accounting choices and the adoption of the fair value paradigm. This article examines these two issues, investigating the choice of the cost model versus the choice of the fair value model for investment properties (IPs), an option guaranteed under the terms of the International Accounting Standard (IAS) 40. This research aimed to identify the comparability degree and the factors that determine the accounting choices made by managers of IPs, in Brazilian and Portuguese listed companies, within the periods from 2010 to 2012. Comparability, within and between countries, was identified by the T-index and the search for the determining factors of accounting choices made by managers was performed by means of a logistic re gression analysis. As a result, it was found that, despite the accounting choices allowed by IAS 40, there was a mean comparability between the accounting practices of firms in these countries, but showing a decrease in the index over the years. The explanatory factors identified were auditing by one of the big four (PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG, or Ernst & Young), companies' indeb tedness, relative importance of IPs' balance, net profit, and less experience of Brazil in using the fair value method to appraise IPs.</p>
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Haeren, Roel Hubert Louis, Behnam Rezai Jahromi, and Mika Niemela. "Posttraumatic subarachnoid hemorrhage related to concomitant carotid artery dissection and ruptured basilar trunk aneurysm: A case report and literature review." Surgical Neurology International 12 (July 12, 2021): 344. http://dx.doi.org/10.25259/sni_193_2021.
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Background: Carotid artery dissections (CADs) are a relatively rare disorder, whereas intracranial aneurysms (IAs) form a common cerebrovascular pathology. Since both vascular entities share similar risk factors and associations with connective tissue and vascular disorders, a common pathogenesis has been suggested. Here, we present a case of the concomitant occurrence of a CAD and a ruptured basilar trunk aneurysm (BTA). In the discussion, we elaborate on both vascular entities and have reviewed the literature on their concomitant incidence and potential shared pathogenesis. Case Description: We present a case of a 40-year-old female patient who was admitted to our hospital because of subarachnoid hemorrhage following a minor head trauma. Imaging revealed a BTA and unilateral extracranial dissection of the internal carotid artery. Despite coiling of the aneurysm, stenting of the dissection, and antithrombotic therapy, the patient died due to extensive cerebral ischemia sequelae. Conclusion: CAD and BTAs have both been associated with a vascular vulnerability but their concomitant occurrence has not been described previously. The previous studies have suggested an increased incidence of IAs in patients with a CAD and vice versa. However, the number of studies and reports on this mutual increased incidence is limited. Therefore, a shared pathogenesis seems rather speculative. In our case, we suggest that a posttraumatic CAD-induced hemodynamic alterations resulting in rupture of the saccular BTA.
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Nautiyal, Chandra Shekhar, Rudra Deo Tripathi, Amit Kumar, Sanjay Dwivedi, Reshu Chauhan, Preeti Tripathi, Bijan Adhikari, and Madhab C. Dhara. "Characterization of Rice Germplasms for Sufficient Selenium and Low Arsenic Accumulation in Grains." INTERNATIONAL JOURNAL OF PLANT AND ENVIRONMENT 1, no. 01 (August 31, 2015): 31–42. http://dx.doi.org/10.18811/ijpen.v1i1.7112.
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Arsenic (As) contamination of soil is a serious problem limiting the rice grain nutrients production. Aim of this study was to identify the low grain As and sufficient selenium (Se) accumulating cultivars which may be suitable for human consumption and cultivation in As prone areas. Field trials at As contaminated sites of West Bengal, India were conducted to assess total As, inorganic arsenic (iAs) and Se content in rice grains by using HPLC-ICP-MS. Over a period of two years, 89 rice cultivars were cultivated at three different sites in West Bengal (India) having variable soil-As level. Selenium and As content in rice grains of various cultivars revealed that the number of safe cultivars decreased with increasing soil As level and also showed negative corelation (R=-0.997 **) between grain As and Se accumulation. However, total As content showed a positive correlation (R=0.903 *) with grain iAs content, while Se content in rice grains was negatively affected by As uptake. Only ten cultivars viz., IET-4786, CN1646-5, CN1794-2, Dusmix-40, S. Sankar, IR-64, IET-19226, Nayanmoni, CN1643-3 and CN1646-2 accumulating low grain As had sufficient Se. Therefore, cultivation of these ten genotypes may reduce the risk of possible dietary human As exposure and thus may be recommended for the cultivation in As affected areas in India.
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Restle, João, Fabiano Nunes Vaz, Dari Celestino Alves Filho, Leonir Luiz Pascoal, André Nunes de Oliveira, Cristian Faturi, and Miguelângelo Ziegler Arboitte. "Efeito da suplementação energética sobre a carcaça de vacas de diferentes idades, terminadas em pastagem cultivada de estação fria sob pastejo horário." Revista Brasileira de Zootecnia 30, no. 3 suppl 1 (June 2001): 1076–86. http://dx.doi.org/10.1590/s1516-35982001000400023.
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O objetivo deste trabalho foi testar níveis de suplementação energética sobre as características de carcaça de vacas de descarte, de diferentes idades, submetidas ao pastejo horário em pastagem de Lolium multiflorum + X triticosecale. Foram utilizadas 40 vacas de descarte Charolês, divididas em quatro classes em função da idade ao abate (IA), ou seja: 4 (IA4), 5 e 6 (IA5-6), 7 e 8 (IA7-8) ou mais de 8 anos (IA+8), e distribuídas ao acaso em quatro níveis de suplementação energética (NS): 0; 0,3; 0,6; e 0,9% do peso vivo. O suplemento utilizado foi o grão de sorgo triturado. Não houve interação significativa entre nível de suplemento e idade do animal. O incremento do nível de suplemento aumentou linearmente a espessura de gordura subcutânea, segundo a equação: Y = 2,090 + 1,717NS. Os pesos de fazenda e de carcaça fria foram maiores nas vacas IA7-8 do que nas vacas IA4. A espessura de gordura foi de 3,69 mm nas vacas IA+8 e 3,59 mm nas IA7-8, sendo ambas superiores ao das IA4, em que os animais apresentaram 2,22 mm. As vacas com IA4 também foram inferiores às vacas IA5-6 e IA7-8 no comprimento de carcaça, entretanto apresentaram maior porcentagem de traseiro (50,1%) que as IA7-8 (47,5%) e IA+8 (47,6%), mas foram inferiores às outras três idades no percentual de costilhar.
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Maia, Maria Clideana Cabral, Natal Antonio Vello, Lúcio Borges de Araújo, Carlos Tadeu dos Santos Dias, Luis Cláudio de Oliveira, and Maurisrael De Moura Rocha. "Interação genótipo-ambiente em soja via análise de componentes principais com múltiplas matrizes de dados." REVISTA AGRO@MBIENTE ON-LINE 8, no. 1 (May 2, 2014): 104. http://dx.doi.org/10.18227/1982-8470ragro.v8i1.1369.
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O melhoramento da soja (Glycine max) está avançado, porém, não se obteve atingir o seu limiar produtivo, a despeito de sua base genética restrita é esperado avanço significativo com o melhoramento genético na obtenção de novos cultivares com altos níveis produtivos. Objetivou-se com este trabalho investigar a interação genótipo x ambiente em soja por meio da análise de componentes principais com múltiplas matrizes de dados. Foram avaliados 44 e 23 genótipos, nos anos agrícolas 2000 e 2001, respectivamente. Utilizou-se o delineamento de blocos aos acaso, com duas repetições estratificadas em três conjuntos experimentais com testemunhas comuns (IAC 100, Ocepar 4, IAS 5 e Primavera). Os fatores considerados para a análise foram: genótipos (G1, G2, G3..., G44), ambientes (combinação dos locais Anhembi-AN e Areão-AR com o controle intensivo-COM e ecológico-SEM de insetos) e atributos (produção e componentes). O estudo foi implementado por meio de análise de componentes principais com arranjo de três entradas (genótipo x ambiente x variáveis). Os genótipos 2, 3, 23, 28, 36, 38 e 44 apresentam tolerância a percevejos e boa produtividade no ambiente AN_COM. Os genótipos 7, 17, 21, 29, 35, 37 e 40 interagem positivamente com o ambiente AR_SEM com adaptabilidades e estabilidades específicas redundando em produtividades elevadas.
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Dana, Elías D., Juan García-de-Lomas, Filip Verloove, and Montserrat Vilà. "Common deficiencies of actions for managing invasive alien species: a decision-support checklist." NeoBiota 48 (July 16, 2019): 97–112. http://dx.doi.org/10.3897/neobiota.48.35118.
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Despite the increasing number of invasive species, protocols devoted to assess the feasibility (i.e., probability of success or failure) of management actions in the field are scarce, yet success depends on a broad scope of issues beyond the biology of species and the ecosystem to be managed. In this paper we make a retrospective analysis of 90 actions and management proposals developed in Andalusia (southern Spain) in 2004 to 2018. Actions included 59 terrestrial and aquatic taxa. We identified items that in case of deficiency were responsible for either the rejection of action proposals (n = 44) or failure of implemented actions for which the goal was not achieved (n = 22). The most frequent deficiencies included the absence of funding during the necessary time to achieve the goals, the risk of reinvasion and an insufficient removal rate to achieve the specific objective. Based on the deficiencies found, we built a comprehensive, broad-scope compliance checklist to assist decision-makers to identify deficiencies before action. In addition, implemented actions for which the goal was achieved (n = 24) were used for validating the checklist. The checklist contains 40 items related to IAS features, administrative features, methodology effectiveness, efficiency and impacts of the action, and invaded ecosystem features. The checklist is valid across all taxa and habitats. The use of this checklist will help reduce the degree of arbitrariness and subjectivity of actions aimed at managing IAS, and a more efficient use of resources.
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Samuroff, S., R. Mandelbaum, and T. Di Matteo. "Testing the impact of satellite anisotropy on large- and small-scale intrinsic alignments using hydrodynamical simulations." Monthly Notices of the Royal Astronomical Society 491, no. 4 (November 14, 2019): 5330–50. http://dx.doi.org/10.1093/mnras/stz3114.
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ABSTRACT Galaxy intrinsic alignments (IAs) have long been recognized as a significant contaminant to weak lensing-based cosmological inference. In this paper we seek to quantify the impact of a common modelling assumption in analytic descriptions of IAs: that of spherically symmetric dark matter haloes. Understanding such effects is important as the current generation of IA models are known to be limited, particularly on small scales, and building an accurate theoretical description will be essential for fully exploiting the information in future lensing data. Our analysis is based on a catalogue of 113 560 galaxies between z = 0.06 and 1.00 from massiveblack-ii, a hydrodynamical simulation of box length $100 \, h^{-1}$ Mpc. We find satellite anisotropy contributes at the level of $\ge 30\!-\!40{{\ \rm per\ cent}}$ to the small-scale alignment correlation functions. At separations larger than $1 \, h^{-1}$ Mpc the impact is roughly scale independent, inducing a shift in the amplitude of the IA power spectra of $\sim 20{{\ \rm per\ cent}}$. These conclusions are consistent across the redshift range and between the massiveblack-ii and the illustris simulations. The cosmological implications of these results are tested using a simulated likelihood analysis. Synthetic cosmic shear data are constructed with the expected characteristics (depth, area, and number density) of a future LSST-like survey. Our results suggest that modelling alignments using a halo model based upon spherical symmetry could potentially induce cosmological parameter biases at the ∼1.5σ level for S8 and w.
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Liu, Yin Gang, Miao Quan Li, and Xiao Ling Dang. "Effect of Heating Temperature and Heating Rate on Austenite in the Heating Process of 300M Steel." Materials Science Forum 749 (March 2013): 260–67. http://dx.doi.org/10.4028/www.scientific.net/msf.749.260.
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The growth behavior of 300M steel was investigated on a Gleeble-3500 simulator at the heating temperatures ranging from 1273 K to 1453 K and the heating rates ranging from 0.83 K/s to 40 K/s. The grain size of austenite was measured by using SISC IAS V8.0 image analysis software on Olympus PMG3 microscope. The experimental results showed that the coarse grains of austenite occurred at the heating temperature above 1413 K and the grain size of austenite increased with the increasing of heating temperature and decreased with the increasing of heating rate. The grain boundaries of austenite became flat and the angel of grain boundaries tended to 120˚ with the increasing of heating temperature. The grain boundaries of austenite increased and changed from flat to bend with the increasing of heating rate.
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Rangkuti, Hartati Zuraidah, Aditya Rachmawati, and Erliera Sufarnap. "Relationship between premolar extraction on the dimension of upper airway and tongue posture in skeletal class II malocclusion." Majalah Kedokteran Gigi Indonesia 8, no. 2 (November 24, 2022): 137. http://dx.doi.org/10.22146/majkedgiind.74688.
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Correction of skeletal Class II malocclusion with camouflage orthodontic treatment generally requires the extraction of the maxillary first premolars to provide space for retraction of the maxillary incisors. Retraction of incisors changes the position of the incisors and the dimensions of the dental arch, which can cause changes in tongue posture and affect the upper airway. The purpose of this study was to determine the relationship between premolar extraction on the dimensions of upper airway and tongue posture in skeletal Class II malocclusion. This study was designed as a retrospective cohort using lateral cephalometric radiographs before and after orthodontic treatment. The samples in this study consisted of 44 samples of adult patients (n = 44) aged 18-40 years, who were divided into 2 groups: 22 subjects treated without premolar extraction and 22 subjects treated with premolar extraction. Lateral cephalometric radiographic analysis were used to measure the dimensions of the upper airway by analyzing superior posterior airway space (SPAS), middle airway space (MAS), inferior airway space (IAS), vertical airway length (VAL), and tongue posture (tongue length and height tongue) using imageJ software. No Statistically significant different changes were observed as seen from the following results: SPAS (p = 0.709), MAS (p = 0.365), IAS (p = 0.562), (p = 0.401), tongue length (p = 0.578), tongue height (p = 0.086) in the sample group without extraction premolar. No significant alterations in the upper airway and tongue posture measurement were observed in the sample group with extraction premolar. Premolar extraction with retraction on upper incisors did not affect upper airway dimensions and toung posture in skeletal Class II malocclusion.
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Patel, D. G., C. K. Patel, and Rabari Kiranbhai. "Effect of Nitrogen and Phosphorus Levels on Yield of Marvel Grass (Dichanthium-Annulatum L) in Irrigated Condition Under N-W Agro Climatic Zone." International Annals of Science 12, no. 1 (October 11, 2022): 16–21. http://dx.doi.org/10.21467/ias.12.1.16-21.
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The experiment was undertaken during Kharif season of 2019, 2020 and 2021 at Regional Research Station, S. D. Agricultural University, Kothara (Gujarat). The treatments comprised of three levels of nitrogen (N1: 10 kg N/ha, N2: 20 kg N/ha and N3: 30 kg N/ha) and three levels of phosphorus (P1: 0, P2: 20, P3: 40 kg P2O5/ha) was laid out in a factorial randomized block design with three replications. Effect of different nitrogen levels on Marvel green forage yield was found significant in pooled analysis. Application of 30 kg nitrogen/ha (N3) recorded significantly the highest plant height (135.68 cm), effective tillers/tussock (47.44), green and dry forage yield @ 811.18 and 347.87 q/ha, Crude fibre content (38.36 %) and Crude protein content (5.21 %), while application of phosphorus has no impact significantly on yield of marvel grass in pooled as well as individual year of analysis.
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Franceschi, G., and M. Nicolosi. "IAS SpA Priolo Associated Biological Plant for Domestic and Petrochemical Wastewaters in Priolo (Italy): Experience and Results after 5 Years' Management." Water Science and Technology 20, no. 10 (October 1, 1988): 271–82. http://dx.doi.org/10.2166/wst.1988.0146.
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Priolo Associated Biological Plant, designed and constructed for the treatment of 1200 1/s ± 20% (about 4300 m3/h) of industrial and domestic wastewaters, occupies a site of about 40 000 m2 near Siracusa (Italy), It is very important in the Siracusa Industrial Area where, within the space of about 20 years, uncontrolled industrialization occurred. The main users of the plant are the big petrochemical factories of the area (Montedison, Enichem, and Exxon) and small towns such as Melilli, Priolo, and Belvedere. The wastewaters are transported to the plant via a glass fibre reinforced plastic (GRP) pipe 40 km long, laid in a north-south direction. The treated effluent is discharged into the sea through a submerged outfall 1600 m long and 35 m deep. The plant is provided with large waterproof basins (75 000 and 25 000 m3) were toxic and harmful wastes can be held. Plant management is carried out by IAS SpA (Siracusa Water Industry), a company which is both public and private. This paper gives some data on the characteristics of the treated wastewater, tests performed, process efficiency, type of management, and running costs. The results of research conducted using a pilot plant are briefly discussed. From May 1987, this research has enabled the biological plant to treat about 14 tons per hour of untreated sulphuric soda effluent sent directly from a petrochemical plant. The constant research activities implemented by the management have given the users of the plant the opportunity of reducing their highly expensive pretreatments to a minimum.
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Sundgren, Stefan, Juha Mäki, and Antonio Somoza-López. "Analyst Coverage, Market Liquidity and Disclosure Quality: A Study of Fair-value Disclosures by European Real Estate Companies Under IAS 40 and IFRS 13." International Journal of Accounting 53, no. 1 (March 2018): 54–75. http://dx.doi.org/10.1016/j.intacc.2018.02.003.
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Huhtaniemi, Ilpo T., Abdelouahid Tajar, David M. Lee, Terence W. O'Neill, Joseph D. Finn, György Bartfai, Steven Boonen, et al. "Comparison of serum testosterone and estradiol measurements in 3174 European men using platform immunoassay and mass spectrometry; relevance for the diagnostics in aging men." European Journal of Endocrinology 166, no. 6 (June 2012): 983–91. http://dx.doi.org/10.1530/eje-11-1051.
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BackgroundThe limitations of serum testosterone and estradiol (E2) measurements using non-extraction platform immunoassays (IAs) are widely recognized. Switching to more specific mass spectrometry (MS)-based methods has been advocated, but directly comparative data on the two methods are scarce.MethodsWe compared serum testosterone and E2 measurements in a large sample of middle-aged/elderly men using a common platform IA and a gas chromatography (GC)–MS method, in order to assess their limitations and advantages, and to diagnose male hypogonadism. Of subjects from the European Male Aging Study (n=3174; age 40–79 years), peripheral serum testosterone and E2 were analyzed using established commercial platform IAs (Roche Diagnostics E170) and in-house GC–MS methods.ResultsOver a broad concentration range, serum testosterone concentration measured by IA and MS showed high correlation (R=0.93, P<0.001), which was less robust in the hypogonadal range (<11 nmol/l; R=0.72, P<0.001). The IA/MS correlation was weaker in E2 measurements (R=0.32, P<0.001, at E2 <40.8 pmol/l, and R=0.74, P<0.001, at E2 >40.8 pmol/l). Using MS as the comparator method, IA ascertained low testosterone compatible with hypogonadism (<11 nmol/l), with 75% sensitivity and 96.3% specificity. The same parameters with IA for the detection of low E2 (<40.7 pmol/l) were 13.3 and 99.3%, and for high E2 (>120 pmol/l) 88.4 and 88.6%.ConclusionA validated platform IA is sufficient to detect subnormal testosterone concentrations in the diagnosis of male hypogonadism. The IA used for E2 measurements showed poor correlation with MS and may only be suitable for the detection of high E2 in men.
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Seshu, D., and N. R. D. Murthy. "A study on fl y ash cement mortar as brick masonry." Cement Wapno Beton 25, no. 2 (2020): 45–51. http://dx.doi.org/10.32047/cwb.2020.25.1.5.
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The influence of cement replacement by fly ash in brick masonry strength was experimentally verifi ed in the paper. The obtained results have shown that the replacement in rich in cement mortars is possible up to 40%, without unfavorable effect on mortars properties. However, this replacement can have unfavorable infl uence on mortar strength in the case of leaner cement mortars and the replacement in these mortars must be limited and hence the fl y ash addition may not be useful. The use of high strength bricks allows the use of mortar mixes with higher level of cement replacement by fly ash as well ias n rich and lean mixes. A minimum 20% of cement can be replaced by fl y ash. The use of high strength bricks in combination with rich mortar mixes the cement can be replaced with fly ash to the maximum extent, without affecting the strength of brick masonry. In this case the replacement can be about 40 %. The application of fl y ash in masonry has a very favorable effect on environment because it is a useful developed of this waste.
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Lubenchenko, О. Е. "Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International Standards." Statistics of Ukraine 89, no. 2-3 (November 24, 2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.
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Financial reporting releases the information requiring disclosure in accordance with national or international accounting and reporting standards. This information is usually released in the notes to the financial reporting, intended for a broader range of users. The notes are the most informative document, by which a user of the reporting can assess the company’s solvency, financial viability or business activity, can be informed about the terms of transactions with related parties, can make assumptions and receive data on management accounting, which are laid as the basis for the management strategy building. The released information is subject to obligatory disclosure, as its content is to be analyzed by national and international regulators and auditors in a way similar to the principal forms of financial reporting. An auditor assesses the received audit evidence in view of its sufficiency and reliability. Results of audit procedures can be summarized and documented. Because the International Standards on Auditing do not provide examples of documenting, the working document “The auditor’s testing of disclosure of the information attached to the financial reporting compiled by IFRS” has been formed, to support the process of documenting audit procedures with respect to the information given in the notes to the financial reporting. Using this working document, an auditor is able to obtain detailed information about a company and indicators of its financial reports, about its items and transactions that, not being subject to recognition in the reporting, are important for the management, about the accounting foundations and the opinions of management on which a company relied in compiling the reports. Depending on the operation specifics of a company, the working document can be supplemented by the following sections: IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”, IFRS 8 “Operational Segments”, IAS 19 “Employee Benefits”, IAS 37 “Provisions, Contingent Liabilities and Contingent Assets”, IAS 40 “Investment Property” etc. The test, which is a unified working document, can be used by any audit firm. The auditor’s opinion on the information disclosure in the notes to the financial reporting is vitally important bearing in mind that not all the users of financial reports have deep knowledge of the International Accounting and Reporting Standards, but all of them need unbiased and complete data about the company status and performance.
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Lubenchenko, О. Е. "Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International Standards." Statistics of Ukraine 89, no. 2-3 (November 24, 2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.
Full textAbstract:
Financial reporting releases the information requiring disclosure in accordance with national or international accounting and reporting standards. This information is usually released in the notes to the financial reporting, intended for a broader range of users. The notes are the most informative document, by which a user of the reporting can assess the company’s solvency, financial viability or business activity, can be informed about the terms of transactions with related parties, can make assumptions and receive data on management accounting, which are laid as the basis for the management strategy building. The released information is subject to obligatory disclosure, as its content is to be analyzed by national and international regulators and auditors in a way similar to the principal forms of financial reporting. An auditor assesses the received audit evidence in view of its sufficiency and reliability. Results of audit procedures can be summarized and documented. Because the International Standards on Auditing do not provide examples of documenting, the working document “The auditor’s testing of disclosure of the information attached to the financial reporting compiled by IFRS” has been formed, to support the process of documenting audit procedures with respect to the information given in the notes to the financial reporting. Using this working document, an auditor is able to obtain detailed information about a company and indicators of its financial reports, about its items and transactions that, not being subject to recognition in the reporting, are important for the management, about the accounting foundations and the opinions of management on which a company relied in compiling the reports. Depending on the operation specifics of a company, the working document can be supplemented by the following sections: IFRS 5 “Non-current Assets Held for Sale and Discontinued Operations”, IFRS 8 “Operational Segments”, IAS 19 “Employee Benefits”, IAS 37 “Provisions, Contingent Liabilities and Contingent Assets”, IAS 40 “Investment Property” etc. The test, which is a unified working document, can be used by any audit firm. The auditor’s opinion on the information disclosure in the notes to the financial reporting is vitally important bearing in mind that not all the users of financial reports have deep knowledge of the International Accounting and Reporting Standards, but all of them need unbiased and complete data about the company status and performance.