Legitimacy and Convergence in International Accounting Regulation

Originally formed as a method for quantifying wealth, accounting changed in line with the evolution of economic phenomena, reaching its peak by developing a general framework for reporting at the international level, in response to increased globalization trends that characterize modern society. The International Accounting Standards Board has successfully gained the status of reference transnational standardization organism, but its democratic deficit allows questions to be asked on its procedural legitimacy. This study aims to emphasize that achieving its goals as an international normaliser depends firstly on the manner in which this body of standardization will be able to fulfil the construction of its procedural legitimacy, and secondly on the completion of the IASB and FASB convergence process as one of the most challenging projects conducted on the financial reporting field. The scientific approach seeks to reveal the accomplishments regarding the development of IASB’s due process and also to analyze the degree of convergence achieved by the most important transnational bodies in accounting regulation

Las estrategias emocionales y persuasivas en las campañas audiovisuales de la DGT

La publicidad institucional de la Dirección General de Tráfico ha cobrado cada vez más fuerza en los últimos años. La tarea histórica de la entidad de disminuir la siniestralidad vial y por consiguiente la mortalidad en accidentes de tráfico constituye un gran reto en la actualidad. En este trabajo se analizará el discurso de las campañas audiovisuales de la Dirección General de Tráfico entre 2011 y 2017, correspondientes al Plan Estratégico de Seguridad Vial 2011-2020. En el análisis se atenderá al impacto emocional y la dimensión persuasiva que este tipo de producto audiovisual presenta y a los efectos que puede generar en el espectador

THE MEDIATION IN THE MEDICAL MALPRAXIS

The conflict has been defined over time in many forms. Dispute, disagreement, fight, litigation, divergence are common terms that we hear every day and that talk about the existence of conflict situations. When there is a clash of interests, concepts or egos of people, we are dealing with a conflict.            The medical malpraxis is a topic that throughout the last years has raised many controversies

Estrategias persuasivas y emocionales en las campañas audiovisuales de la DGT en el periodo 2011-2019

La publicidad institucional de la Dirección General de Tráfico ha cobrado cada vez más fuerza en los últimos años. La tarea histórica de la entidad de disminuir la siniestralidad vial y por consiguiente la mortalidad en accidentes de tráfico constituye un gran reto en la actualidad. Este trabajo se plantea con el fin de extraer una serie de resultados y conclusiones cuantitativas y cualitativas atendiendo a las características y dimensiones del discurso audiovisual que la DGT ha mantenido en sus campañas en el periodo 2011-2019. La acotación temporal responde al periodo de vigencia del segundo Plan Estratégico de Seguridad Vial (2011-2020) que sienta las bases de la actuación de la DGT y supone la hoja de ruta en su misión de disminuir la siniestralidad vial. Específicamente se trata de averiguar cuáles son los factores emocionales y persuasivos que encierran estas campañas y cómo se manifiestan, cuáles son los soportes y mensajes utilizados y qué impacto o alcance tienen en el público espectador. Los resultados muestran que en el discurso audiovisual de la DGT a lo largo de la recopilación de las 74 piezas audiovisuales del periodo 2011-2019 predomina una línea negativa que apuesta por campañas de alto impacto emocional a través de mecanismos de persuasión efectivos

An exploratory and comparative assessment of the tourist circulation at the level of some countries of the South-Eastern European union in the current pandemic context

The coronavirus epidemic (COVID19) has affected the global economy and the services sector. Quarantine measures related to travel restrictions have led to an unprecedented decline in the tourism industry with repercussions on tourism service providers, transport companies and state budgets. Travel is necessary for tourism, therefore, any factor that prevents travel can have a profound impact on the tourism industry. In the current pandemic context, the forecast in the field of tourist travel has played an important role in supporting the revival of this sector. In this study, econometric and interpretive methods were combined to predict the demand. In this study we approached a prediction model that is based on the seasonal stationary and adjustment of observed and FFT data. Experimental results show that the proposed prediction model has demonstrated a good medium-term forecast and can be used successfully in short and medium periods of time. For a certification of the exploratory evaluation of tourism forecasts there were comparatively analyzed the results obtained for three countries in south-eastern Central Europe, countries with similar natural and anthropic tourist resources (Bulgaria, Croatia and Romania)

Search for light long-lived neutral particles that decay to collimated pairs of leptons or light hadrons in pp collisions at √s = 13 TeV with the ATLAS detector

A search for light long-lived neutral particles with masses in the O(MeV-GeV) range is presented. The analysis targets the production of long-lived dark photons in the decay of a Higgs boson produced via gluon-gluon fusion or in association with a W boson. Events that contain displaced collimated Standard Model fermions reconstructed in the calorimeter or muon spectrometer are selected in 139 fb−1 of √s = 13 TeV pp collision data collected by the ATLAS detector at the LHC. Background estimates for contributions from Standard Model processes and instrumental effects are extracted from data. The observed event yields are consistent with the expected background. Exclusion limits are reported on the production cross-section times branching fraction as a function of the mean proper decay length cτ of the dark photon, or as a function of the dark-photon mass and kinetic mixing parameter that quantifies the coupling between the Standard Model and potential hidden (dark) sectors. A Higgs boson branching fraction above 1% is excluded at 95% CL for a Higgs boson decaying into two dark photons for dark-photon mean proper decay lengths between 10 mm and 250 mm and dark photons with masses between 0.4 GeV and 2 GeV

A search for R-parity-violating supersymmetry in final states containing many jets in pp collisions at √s=13TeV with the ATLAS detector

A search for R-parity-violating supersymmetry in final states with high jet multiplicity is presented. The search uses 140fb−1 of proton-proton collision data at √s=13TeV collected by the ATLAS experiment during Run 2 of the Large Hadron Collider. The results are interpreted in the context of R-parity-violating supersymmetry models that feature prompt gluino-pair production decaying directly to three jets each or decaying to two jets and a neutralino which subsequently decays promptly to three jets. No significant excess over the Standard Model expectation is observed and exclusion limits at the 95% confidence level are extracted. Gluinos with masses up to 1800 GeV are excluded when decaying directly to three jets. In the cascade scenario, gluinos with masses up to 2340 GeV are excluded for a neutralino with mass up to 1250 GeV

P3‐209: Impact of Biomarkers On Diagnostic Confidence in Clinical Assessment of Patients with Suspected Alzheimer's Disease and High Diagnostic Uncertainty: An EADC Study

Background: NIA-AA and IWG diagnostic criteria for Alzheimer's Disease (AD) include core structural, functional, and CSF biomarkers. The impact of core biomarkers in clinical settings is still unclear. This study aimed at measuring the impact of core biomarkers on the diagnostic confidence of uncertain AD cases in a routine memory clinic setting. // Methods: 356 patients with mild dementia (MMSE = 20) or Mild Cognitive Impairment possibly due to AD were recruited in 17 European Alzheimer's Disease Consortium (EADC) memory clinics. The following variables were collected: age; sex; MMSE; neuropsychological evaluation including long term memory, executive functions, language and visuospatial abilities. Core biomarkers were collected following local practices: Scheltens’s visual assessment of medial temporal atrophy (MTA) on MR scan; visual assessment of hypometabolism/hypoperfusion on FDG-PET/SPECT brain scan; CSF Aß1-42, tau and phospho-tau levels. At diagnostic workup completion, an estimate of confidence that cognitive complaints were due to AD was elicited from clinicians on a structured scale ranging from 0 to 100. Only cases with uncertain diagnoses (confidence between 15% and 85%) were retained for analysis. Generalized linear models were used to describe the relationship between the collected measures and the diagnostic confidence of AD. // Results: Neuropsychological assessment was carried out in almost all cases (98% of the cases). Medial temporal atrophy ratings were done in 40% of cases, assessment of cortical hypometabolism/hypoperfusion in 34%, and CSF Aß and tau levels in 26%. The markers that better explained the variability of diagnostic confidence were CSF Aß1-42 level (R2=0.46) and hypometabolism/hypoperfusion (R2=0.45), followed by CSF tau level (R2=0.35), MTA assessment (R2=0.32) and. All figures were highly significant, at p<<0.001. The diagnostic confidence variability due to neuropsychological tests for different domains was lower: MMSE (R2=0.29); long term memory (R2=0.23); executive functions (R2=0.05); language (R2=0.02); visuospatial abilities (R2=0.04) even if significant (p<0.01). // Conclusions: The use of core biomarkers in the clinical assessment of subjects with suspected AD and high diagnostic uncertainty is still limited. However, when assessed, these biomarkers show a higher impact on diagnostic confidence of AD than the most widespread clinical measures

Translation of the Fugl-Meyer assessment into Romanian: Transcultural and semantic-linguistic adaptations and clinical validation

PurposeThe Fugl-Meyer Assessment (FMA) scale, which is widely used and highly recommended, is an appropriate tool for evaluating poststroke sensorimotor and other possible somatic deficits. It is also well-suited for capturing a dynamic rehabilitation process. The aim of this study was to first translate the entire sensorimotor FMA scale into Romanian using the transcultural and semantic-linguistic adaptations of its official afferent protocols and to then validate it using the preliminary clinical evaluation of inter- and intra-rater reliability and relevant concurrent validity.MethodsThrough three main steps, we completed a standardized procedure for translating FMA's official afferent evaluation protocols into Romanian and their transcultural and semantic-linguistic adaptation for both the upper and lower extremities. For relevant clinical validation, we evaluated 10 patients after a stroke two times: on days 1 and 2. All patients were evaluated simultaneously by two kinesi-physiotherapists (generically referred to as KFT1 and KFT2) over the course of 2 consecutive days, taking turns in the roles of an examiner and observer, and vice versa (inter-rater). Two scores were therefore obtained and compared for the same patient, i.e., being afferent to an inter-rater assay by comparing the assessment outcomes obtained by the two kinesi-physiotherapists, in between, and respectively, to the intra-rater assay: based on the evaluations of the same kinesi-physiotherapist, in two consecutive days, using a rank-based method (Svensson) for statistical analysis. We also compared our final Romanian version of FMA's official protocols for concurrent validity (Spearman's rank correlation statistical method) to both of the widely available assessment instruments: the Barthel Index (BI) and the modified Rankin scale (mRS).ResultsSvensson's method confirmed overall good inter- and intra-rater results for the main parts of the final Romanian version of FMA's evaluation protocols, regarding the percentage of agreement (≥80% on average) and for disagreement: relative position [RP; values outside the interval of (−0.1, 0.1) in only two measurements out of the 56 comparisons we did], relative concentration [RC; values outside the interval of (−0.1, 0.1) in only nine measurements out of the same 56 comparisons done], and relative rank variation [RV; all values within an interval of (0, 0.1) in only five measurements out of the 56 comparisons done]. High correlation values were obtained between the final Romanian version of FMA's evaluation protocols and the BI (ρ = 0.9167; p = 0.0002) for FMA–upper extremity (FMA-UE) total A-D (motor function) with ρ = 0.6319 and for FMA-lower extremity (FMA-LE) total E-F (motor function) with p = 0.0499, and close to the limit, with the mRS (ρ = −0.5937; p = 0.0704) for FMA-UE total A-D (motor function) and (ρ = −0.6615; p = 0.0372) for FMA-LE total E-F (motor function).ConclusionsThe final Romanian version of FMA's official evaluation protocols showed good preliminary reliability and validity, which could be thus recommended for use and expected to help improve the standardization of this assessment scale for patients after a stroke in Romania. Furthermore, this endeavor could be added to similar international translation and cross-cultural adaptations, thereby facilitating a more appropriate comparison of the evaluation and outcomes in the management of stroke worldwide

ECOLOGICAL COMPENSATION OF CARBON DIOXIDE FROM THE ENVIRONMENT, DUE TO THE HEATING OF BUILDINGS CASE STUDY: ENERGY EFFICIENCY AT THE FACULTY OF SCIENCES

The aim of this paper is to find a green way to reduce the carbon dioxide released into the environment due to the heating system for buildings. The amount of carbon dioxide is 10500 kg per year for University of Pitesti. For compensation this is necessary to plant trees around the building of Faculty of Sciences. We studied about the advantages of Paulownia trees in terms of absorption of carbon dioxide and quick-growing speed. In the first three years they reach maturity and have a height of about 20 meters. Our researches estimate that a number of 40 Paulownia trees could eliminate this pollution