Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?

Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des Kongruenzprinzips zur Erzielung von Barwertkompatibilität buchwertbasierter Residualgewinne vor. Kapitel III definiert Kongruenzdurchbrechungen bzw. dirty surplus accounting und beschreibt deren Auftreten in den gängigen Rechnungslegungssystemen. Kapitel IV stellt den Kern der Untersuchung dar und zeigt zunächst anhand von Fallbeispielen die aus Kongruenzdurchbrechungen resultierenden Verzerrungen. Diese werden schließlich formalisiert und Ansätze zu deren Korrektur vorgeschlagen. Kapitel V geht der Frage nach, ob dirty surplus accounting den "link between accounting and finance" brüchig werden läßt. Wir werden sehen, daß Kongruenzdurchbrechungen für die empirische Anwendung von Residualgewinnen weit weniger Gefahren bergen, als man zunächst anzunehmen geneigt ist. Kapitel VI faßt zusammen. It is the goal of the paper to determine the impacts of dirty surplus accounting on valuation, net present value calculation, and performance measurement with residual incomes based on book values. The proceeding is as follows: Chapter II introduces the mechanics of the clean surplus relation to assure valuations with residual incomes that are equivalent to those with cash flows. Chapter III defines violations of the clean surplus principle, or dirty surplus accounting respectively, and describes its occurrence in various accounting systems. Chapter IV contains the quintessence of the analysis and identifies on the basis of examples the distortions resulting from dirty surplus accounting. Chapter V goes into the matter if dirty surplus accounting breaks the link between accounting and finance. We will see that violations of the clean surplus relation hold far less pitfalls for empirical applications than previously assumed. Chapter VI concludes.Unternehmensbewertung ; Economic Value Added ; Controlling ; Projektcontrolling ; Investitionsplanung / Controlling ; Investitionsrechnung ; Rechnungslegung; Residualgewinn ; Kongruenzprinzip ; Lücke-Theorem ; Performance-Messung; Residual Income ; clean surplus principle ; valuation ; performance measurement

Effectiveness of psychological interventions for eating disorders in adolescence: An overview of systematic reviews

Eating disorders (EDs) are high prevalent among adolescents with serious consequences. Evidence of effectiveness of psychological interventions for eating disorders in adolescents lacks a systematic synthesis of systematic reviews. The goal of this umbrella review is to summarize evidence from systematic reviews examining effects of psychological interventions for eating disorders targeting adolescents. Web of Science, PsycINFO and Cochrane Database of Systematic Reviews were searched for systematic reviews on effectiveness and/or efficacy of any psychological intervention aiming to treat eating disorders in terms of outcomes in adolescents (improvement of eating-disorder symptoms, weight restoration and treatment retention). The methodological quality of each study was assessed using AMSTAR 2. The original search identified 831 reviews, 9 of which were included in the overview of systematic reviews rated as having a low methodological quality. Predominant psychological interventions for EDs in adolescents are family-based interventions. The efficacy of cognitive behavioral therapy and third-wave treatments has been less researched. Anorexia nervosa and bulimia nervosa are the EDs that have been studied the most. This study provides evidence supporting the positive impact of psychological interventions on eating disorders in adolescents. Family based treatment is the most evidence-based psychological intervention. There is a need for high-quality systematic reviews as well as systematic reviews to examine if psychological interventions are effective for different eating disordersEficacia de las Intervenciones Psicológicas en el Tratamiento de los Trastornos Alimentarios en Adolescentes: Una Meta-Revisión. La prevalencia de los trastornos alimentarios es elevada entre los adolescentes con consecuencias graves. La evidencia de la eficacia de las intervenciones psicológicas para los trastornos alimentarios en adolescentes carece de una meta-revisión de revisiones sistemáticas. El objetivo de esta revisión paraguas es resumir la evidencia de las revisiones sistemáticas que examinan los efectos de las intervenciones psicológicas para los trastornos alimentarios en adolescentes. Se realizaron búsquedas en Web of Science, PsycINFO y Cochrane Database of Systematic Reviews de revisiones sistemáticas sobre la efectividad y/o eficacia de las intervenciones psicológicas para trastornos alimentarios en adolescentes (reducción de síntomas, restauración del peso y retención en el tratamiento). La calidad metodológica de cada estudio se evaluó mediante AMSTAR 2. En la búsqueda inicial se identificaron 831 registros, y 9 revisiones sistemáticas se incluyeron en la meta-revisión con una valoración de calidad metodológica baja. Las intervenciones psicológicas predominantes para los trastornos alimentarios en adolescentes fueron las intervenciones basadas en la familia. La eficacia de la terapia cognitivo-conductual y los tratamientos de tercera generación está menos estudiada. La anorexia nerviosa y la bulimia nerviosa son los trastornos alimentarios con mayor número de estudios. Hay evidencia del impacto positivo de las intervenciones psicológicas para los trastornos alimentarios en adolescentes. El tratamiento basado en la familia es la intervención psicológica con mayor evidencia. Se necesitan revisiones sistemáticas de mayor calidad, así como revisiones sistemáticas para examinar la eficacia de las intervenciones psicológicas para los distintos trastornos alimentario

Translational project of music from Latin America

"La invención de la música latinoamericana" es una investigación de Pablo Palomino publicada en 2021. En cinco capítulos el autor explica cómo culturas tan distantes, pertenecientes a países latinoamericanos, terminan siendo incluidas en un proyecto regionalista exitoso, desentrañando los intereses sobre el concepto de lo latinoamericano y su revisión histórica en el segundo cuarto del siglo XX.This book belongs to a research work done by the historian Pablo Palomino (2021). There are five chapters, in which Palomino tries to explain, that distant cultures that belonged to different countries from Latin America ended up being included to a successful project and to the interests that were behind this, plus, the historical review of the Latin American concept which started being used in the second quarter of the twentieth century.Reseña a Pablo Palomino (2021). La invención de la música latinoamericana. (Trad. L. Palomino e I. de Cousandier). Fondo de Cultura Económica, 287 páginas.Facultad de Arte

Cutting and Shuffling a Line Segment: Mixing by Interval Exchange Transformations

We present a computational study of finite-time mixing of a line segment by cutting and shuffling. A family of one-dimensional interval exchange transformations is constructed as a model system in which to study these types of mixing processes. Illustrative examples of the mixing behaviors, including pathological cases that violate the assumptions of the known governing theorems and lead to poor mixing, are shown. Since the mathematical theory applies as the number of iterations of the map goes to infinity, we introduce practical measures of mixing (the percent unmixed and the number of intermaterial interfaces) that can be computed over given (finite) numbers of iterations. We find that good mixing can be achieved after a finite number of iterations of a one-dimensional cutting and shuffling map, even though such a map cannot be considered chaotic in the usual sense and/or it may not fulfill the conditions of the ergodic theorems for interval exchange transformations. Specifically, good shuffling can occur with only six or seven intervals of roughly the same length, as long as the rearrangement order is an irreducible permutation. This study has implications for a number of mixing processes in which discontinuities arise either by construction or due to the underlying physics.Comment: 21 pages, 10 figures, ws-ijbc class; accepted for publication in International Journal of Bifurcation and Chao

Validation of the Food Purchase Task (FPT) in a clinical sample of smokers with overweight and obesity

[EN] Obesity is a major health problem associated with disease burden and mortality. In this context, analyzing food as a powerful reinforcer from a behavioral economics framework could be relevant for the treatment and prevention of obesity. The purposes of this study were to validate a food purchase task (FPT) in a clinical sample of Spanish smokers with overweight and obesity and to assess the internal structure of the FPT. We also analyzed the clinical utility of single-item breakpoint (i.e., commodity price that suppresses demand). A total of 120 smokers [% females: 54.2; Mage = 52.54; SD = 10.34] with overweight and obesity completed the FPT and weight/eating-related variables. Principal component analysis was used to examine the FPT structure, and a set of correlations were used to examine the relationship between the FPT, eating and weight-related variables. The FPT demonstrated robust convergent validity with other measures of eating. Higher food demand was related to higher food craving (r = .33), more binge eating problems (r = .39), more weight gain concerns (r = .35), higher frequency of both controlled (r = .37) and uncontrolled (r = .30) grazing, as well as to an eating style in response to emotions (r = .34) and external eating (r = .34). Of the demand indices, Intensity and Omax showed the highest magnitudes of effects. The FPT factors, persistence and amplitude, do not improve individual FPT indices; and the single-item breakpoint was not related to any eating or weight variable. The FPT is a valid measure of food reinforcement with potential clinical utility in smokers with obesity/overweight.S

Analysts’ Forecast Accuracy in Germany:The Effect of Different Accounting Principles and Changes of Accounting Principles

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to US GAAP the forecast accuracy is lower than in other years. The paper contributes to prior research by providing evidence about the usefulness of international accounting data and about the adoption effects of a change to such accounting principles

Durchbrechungen des Kongruenzprinzips und Residualgewinne; Broken Link Between Accounting and Finance?

Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des Kongruenzprinzips zur Erzielung von Barwertkompatibilität buchwertbasierter Residualgewinne vor. Kapitel III definiert Kongruenzdurchbrechungen bzw. dirty surplus accounting und beschreibt deren Auftreten in den gängigen Rechnungslegungssystemen. Kapitel IV stellt den Kern der Untersuchung dar und zeigt zunächst anhand von Fallbeispielen die aus Kongruenzdurchbrechungen resultierenden Verzerrungen. Diese werden schließlich formalisiert und Ansätze zu deren Korrektur vorgeschlagen. Kapitel V geht der Frage nach, ob dirty surplus accounting den "link between accounting and finance" brüchig werden läßt. Wir werden sehen, daß Kongruenzdurchbrechungen für die empirische Anwendung von Residualgewinnen weit weniger Gefahren bergen, als man zunächst anzunehmen geneigt ist. Kapitel VI faßt zusammen

Effectiveness of including weight management in smoking cessation treatments: a meta-analysis of behavioral interventions.

INTRODUCTION: The potential of weight gain after smoking cessation reduces the incentive to quit. This meta-analysis examines the efficacy of behavioral interventions for smoking cessation that also address post-cessation weight gain. METHODS: Medline, Web of Science, PsycINFO, and the Cochrane Central Register of Controlled Trials were searched for randomized controlled trials on behavioral treatments targeting both health outcomes. Six separate meta-analyses were undertaken to assess treatment efficacy on smoking abstinence and weight outcomes at end of treatment (EOT), short-term, and long-term follow-up. Individual and treatment moderators were examined as well as methodological quality and publication bias of studies. RESULTS: A total of 28 studies were included in the meta-analysis. There was a statistically significant positive impact of treatments addressing both targets on smoking outcomes at EOT, but not at follow-ups. Age impacted on EOT abstinence rates while increasing the number of sessions significantly improved EOT abstinence rates. There was no statistically significant impact of these treatments on weight at EOT or follow-ups. There were minimal impacts of publication bias, mostly related to sample size, meaning studies including small sample sizes revealed larger effect sizes on abstinence at EOT. DISCUSSION: Addressing post-cessation weight management in treatments for smoking cessation significantly enhances tobacco abstinence at EOT though it was not found to have a lasting impact after treatment