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79.390  Articles
1 of 7.939 pages  |  10  records  |  more records»
This study aims to examine the effect and prove that (1) the higher of the information asymmetry, the higher of the cost of equity capital, (2) the higher of the earning management caused the higher of the cost of equity capital, (3) the higher of the vol... see more

Abstract: At present, the production of certified plants in Italy, which is obtained by using propagating materials verified in terms of varietal trueness-to-type and phytosanitary condition, is guaranteed by the National Service for Voluntary Certificati... see more

The existence of a conflict of interest between the principal and the agent causes information asymmetry. Information asymmetry is the imbalance of information held between the principal and the agent. This information asymmetry can be minimized by the di... see more

Evaluación Funcional del Adulto Mayor: Consultorio Médico 262, Policlínico "Turcios Lima", Julio - Diciembre del 2006 / Functional assessment of the elderly: No-262 Doctor's Office, "Turcios Lima" Teaching Outpatient Clinic, July-December 2006Evaluación Funcional del Adulto Mayor: Consultorio Médico 262, Policlínico "Turcios Lima", Julio - Diciembre del 2006 / Functional assessment of the elderly: No-262 Doctor's Office, "Turcios Lima" Teaching Outpatient Clinic, July-December 2006Se realizó una investigación de Desarrollo Tecnológico, descriptiva, transversal y prospectiva, con el objetivo de evaluar el estado funcional e integral de los adultos mayores pertenecientes al Consultorio Médico No. 262, Grupo Básico de trabajo No.5, Consejo Popular "Capitán San Luís", Policlínico Universitario "Turcios Lima", Municipio Pinar del Río en el período comprendido de julio-diciembre de 2006. El universo está constituido por los 110 ancianos de nuestro consultorio, correspondiéndose con la muestra. Para la recogida de la información se utilizó el análisis de la situación de salud del sector, las historias de salud familiar e individuales, también se aplicó un cuestionario siempre bajo la voluntariedad y aceptación de las personas a participar en nuestra investigación, basado en la Escala Geriátrica de Evaluación Funcional(EGEF), así como en el Índice de Actividades Básicas de la Vida Diaria (ABVD) de Katz y la Escala de Actividades Instrumentadas de la Vida Diaria de Lawton-Brody. Para su análisis estadístico se aplicó el Test de proporción de variables. Los resultados demostraron que el sexo femenino (63.64 %) y las edades de 60-64 años (22.73 %) fueron los que predominaron, constatándose un envejecimiento demográfico. El uso de medicamentos se detectó en el 70 % de los gerontes mientras la movilidad y el equilibrio estaban afectados en el 60.91 % y 56.36 %, respectivamente. La memoria fue el componente de la esfera psicológica más frecuentemente afectado (56.64 %). Las mujeres presentaron mayores dificultades que los hombres en la mayoría de las esferas, y existe en ellas también un predominio de las alteraciones del estado funcional e integral. Los ancianos independientes, activos y satisfechos con la vida que llevan, se presentaron de forma más relevante en el sexo masculino. Palabras clave: evaluación geriátrica, adulto mayor. ABSTRACT Technological Development, descriptive, cross-sectional and prospective research was conducted in order to assess the functional and general conditions of the elderly belonging to No-262 Doctor's Office, No-5 Basic Group of work "Capitan San Luis" Popular Council and "Turcios Lima" Teaching Outpatient Clinic, Pinar del Rio municipality during July-December 2006. The universe was comprised of 110 elderly attending to the Doctor's Office corresponding with the sample. To record the information an analysis of the health situation in the sector was performed, reviewing medical and familial histories, a questionnaire was applied always under voluntary nature, and the agreement of the persons to participate in the research based on the Scale of the Functional Geriatric Assessment (SFGA); as well as in the Katz's Rate of Basic Activities on Daily Life (RBADL), and the Scale of Lawton-Brody to the Instrumental Daily Activities was arranged. To the statistical analysis the Test of proportional variables was used. Results showed that female sex (63.64%) and ages 60-64 years old (22.73%) prevailed, verifying a demographic aging. The use of medications was detected in the 70% of the aged, while mobility and balance were influenced in 60.91% and 56.36%, respectively. Memory was the most affected component in the psychological sphere (56.64%). Women presented more difficulties than men in the majority of the spheres; prevailing in women disorders of the functional and general condition. The independent, active elderly, and those satisfied with their life belonged mainly to male sex. Key words: geriatric assessment, the elderly.

ABSTRACT Technological Development, descriptive, cross-sectional and prospective research was conducted in order to assess the functional and general conditions of the elderly belonging to No-262 Doctor's Office, No-5 Basic Group of work "Capitan San... see more

One of management credibility aspect showed by extent voluntary information disclosed. Management who more credible do  more voluntary disclosure. Management use voluntary disclosure as tools to inform good signal happening to all stakeholders, inclu... see more

Newly public firms are not required to comply with SOX 404 for their initial public offerings. This provides a unique setting in which to investigate the benefits of voluntary disclosure with SOX 404 and the value of information revealed as a consequence ... see more

In the past, adoption of the learning management system (LMS) has been voluntary with a limited amount of training at the micro level within a particular university of technology.  From discussions with academic staff it emerged that across the entir... see more

This study analyzed whether the level of voluntary disclosure in the Brazilian market affects the cost of capital of companies listed on Bovespa during the period covering 2008 through 2012.  The sample was composed of 46 Brazilian non-financial inst... see more

The objective of this paper is to identify the factors that explain voluntary environmental disclosure among potentially polluting Brazilian companies. To this end, an analysis was carried out of the standardized financial statements and sustainability re... see more

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