Economic development and advancements in information technology contributed to the shift on accounting objective from commission responsibility view to decision-making useful view. The decision-making useful view claims that the accounting measurement methods should be changed to improve the usefulness of accounting information, to enable information users to make correct decisions. In addition...

in an effort to reduce the growing prevalence of overweight and obesity, food taxes have been introduced in several european countries, the so-called ‘obesitax’. as yet little evidence is at hand, policy measures are being taken to counterweight the consumption of unhealthy food or the increasing diet-related diseases. several questions need to be discussed, starting from a general perspective:...

Purpose: Postural balance deficit is one of the common post-stroke disabilities. Providing visual biofeedback while balance activities are performed is a way to improve postural balance disorders following stroke. But among the research published, there is incoherency about the positive effects of visual biofeedback therapy. The purpose of this study was to investigate the effects of usin...

In the conditions of an accelerated increase inflation rate last year and current geopolitical pressures, a problem arises as to whether using most relevant measurement basis reflecting economic reality supporting decision-makers in decision-making process. This paper analyzes controversies regarding effect measuring items financial statements based on historical cost over value, with emphasis ...

STUDY DESIGN Clinical Measurement, Correlation, Reliability OBJECTIVES To assess the relationship between the Single Leg Balance (SLB), modified Balance Error Scoring System (mBESS), and modified Star Excursion Balance (mSEBT) tests and secondarily to assess inter-rater and test-retest reliability of these tests. BACKGROUND Ankle sprains often result in chronic instability and dysfunction. ...

BACKGROUND For the purpose of understanding the Food and Drug Administration's (FDA's) concerns regarding online promotion of prescription drugs advertised directly to consumers, this study examines notices of violations (NOVs) and warning letters issued by the FDA to pharmaceutical manufacturers. METHODS The FDA's warning letters and NOVs, which were issued to pharmaceutical companies over a...

PURPOSE To examine relationships among age, gender, anthropometrics, and dynamic balance. METHODS Height, weight, and arm and foot length were measured in 160 children with typical development aged 5 to 12 years. Dynamic balance was assessed using the Timed Up and Go (TUG) test, Pediatric Reach Test (PRT), and Pediatric Balance Scale (PBS). RESULTS Moderate to good positive relationships (r...