This paper presents a framework for addressing normative accounting issues for reporting to shareholders. The framework is an alternative to the emerging Conceptual Framework of the International Accounting Standards Board and the Financial Accounting Standards Board. The framework can be broadly characterized as a utilitarian approach to accounting standard setting. It has two main features. F...

BACKGROUND Autonomic dysfunction (AD) is highly prevalent in hemodialysis (HD) patients and has been implicated in their increased risk of cardiovascular mortality. OBJECTIVE To correlate heart rate variability (HRV) during exercise treadmill test (ETT) with the values obtained when measuring functional aerobic impairment (FAI) in HD patients and controls. METHODS Cross-sectional study invo...

UNLABELLED Femoroacetabular impingement (FAI) is a clinical syndrome characterized by subtle abnormal morphology of the proximal femur and/or the acetabulum that leads to abnormal contact between the femoral neck and the acetabular rim during the hip range of motion. Traditionally, FAI has been managed safely and effectively with surgical hip dislocation; less invasive arthroscopic techniques a...

In seeking to meet the objectives of financial reporting stated in the IASB’s Conceptual Framework, the current ‘balance-sheet’ approach is necessary but not sufficient. Critical, but largely overlooked in the Framework, is the role of uncertainty, which we argue defines the role of accrual accounting in providing useful information to investors. This role is in some sense paradoxical: on the o...

Background: Femoroacetabular impingement (FAI) syndrome, or hip impingement, is a musculoskeletal condition affecting the joint. It involves motion- position-related pain originating from an abnormal, premature contact between femoral head-neck junction (femur) and acetabular rim (rim around socket). Cumulative repetitive mechanical overloads at joint appear to contribute development of FAI. Ho...

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PURPOSE To compare the inflammatory profile of hip synovial tissue in those with atraumatic microinstability to patients with femoroacetabular impingement (FAI). METHODS Patients with cam and mixed-type FAI (FAI group) and patients with hip instability underwent sampling of the anterolateral synovium. Demographic data, intraoperative measurements, and functional outcome scores (International ...

This study determined the value relevance of assets and liabilities after the adoption of IFRS among listed Nigerian firms. Ohlson Model (1995) model of stock price regressions tested the relationship between assets and liabilities with the stock price, which has been widely adopted by accounting researchers. A sample of 126 firms listed in Nigeria stock market is used for the study. Data is co...

PURPOSE The purpose of this study was to determine the prevalence of symptomatic femoroacetabular impingement (FAI) in athletic patients. MATERIALS AND METHODS From July 2003 to May 2013, 388 patients (422 hips) who underwent arthroscopic surgery for FAI were evaluated demographic characteristics. The patients' age, gender, diagnosis, and type of sports were analyzed using medical records and...

AIMS Femoroacetabular Junction Impingement (FAI) describes abnormalities in the shape of the femoral head-neck junction, or abnormalities in the orientation of the acetabulum. In the short term, FAI can give rise to pain and disability, and in the long-term it significantly increases the risk of developing osteoarthritis. The Femoroacetabular Impingement Trial (FAIT) aims to determine whether o...