Did fair value accounting play a role in the current financial crisis? This appendix explores the issue. Fair value accounting implies that assets and liabilities get measured and reflected on a firm`s financial statements at their market value, or close substitutes. Extensive academic research done over the past 20 years shows that financial statements that reflect the market values of assets ...

Lovering, Richard M., and William A. Romani. Effect of testosterone on the female anterior cruciate ligament. Am J Physiol Regul Integr Comp Physiol 289: R15–R22, 2005. First published March 24, 2005; doi:10.1152/ajpregu.00829.2004.—Injuries to the anterior cruciate ligament (ACL) result in immediate and long-term morbidity and expense. Young women are more likely to sustain ACL injuries than m...

Injuries to the anterior cruciate ligament (ACL) result in immediate and long-term morbidity and expense. Young women are more likely to sustain ACL injuries than men who participate in similar athletic and military activities. Although significant attention has focused on the role that female sex hormones may play in this disparity, it is still unclear whether the female ACL also responds to a...

CONTEXT Force sense (FS), the proprioceptive ability to detect muscle-force generation, has been shown to be impaired in individuals with functional ankle instability (FAI). Fatigue can also impair FS in healthy individuals, but it is unknown how fatigue affects FS in individuals with FAI. OBJECTIVE To assess the effect of fatigue on ankle-eversion force-sense error in individuals with and wi...

AIM To investigate the association between sports hernias and femoroacetabular impingement (FAI) in athletes. METHODS PubMed, MEDLINE, CINAHL, Embase, Cochrane Controlled Trials Register, and Google Scholar databases were electronically searched for articles relating to sports hernia, athletic pubalgia, groin pain, long-standing adductor-related groin pain, Gilmore groin, adductor pain syndro...

近年来随着人类的活动日益加剧,水体富营养化问题已经严重威胁到湖泊生态安全。为了快速并准确地获取藻华爆发的范围,本文提出浮游藻类指数线性拟合模型 (FAI linear fitting model,FAI-L)。在以往的研究中,NDVI(normalized difference vegetation index)已经广泛应用于藻华的识别中,且采用坡度计算获取NDVI阈值的方法也得到验证,相对于NDVI,FAI对环境条件的改变敏感度较低,且由于FAI增加了短红外波段,能够有效地降低部分大气和薄云的影响,对藻华的识别有较高的精度,但是FAI识别藻华的阈值如何确定的问题没有有效的解决办法。本文通过建立NDVI与FAI的线性拟合方程,利用NDVI阈值确定FAI阈值,能够有效地解决FAI阈值确定问题。通过Landsat8和Sentinel-2的提取结果显示:(1)FAI-L相对于NDVI提取结...

since 2001 the adoption of iran accounting standards has become obligatory. this study by using a sample of companies listed in tehran stock exchange (tse) compares the value relevance of ten selected accounting variables in two periods, before mandatory adaption of accounting standards (1996-1998) and after that (2005-2007). in this study the researchers have tried to control the effect of eco...

Stakeholder inclusion in organizational decision making, and the resulting issue of value creation, is one of the thorny problems that stakeholder theory has sought to address. Yet progress has been slow, we suggest, because present accounting theory and practice does not address the decision-making needs of all stakeholders who are at risk due to the activities of organizations. In this paper ...

Femoroacetabular impingement (FAI) is a relatively new diagnosis ( 1,2 ) that may represent an important cause of hip osteoarthritis in young patients. It has generated intense interest among orthopedists and radiologists specializing in hip disorders and sports-related injuries. FAI continues to be the topic of numerous research investigations, scientifi c papers, and review articles ( 3–12 )....