نتایج جستجو برای: fai value based accounting
تعداد نتایج: 3512050 فیلتر نتایج به سال:
OBJECTIVE To outline the clinical presentation, physical examination findings, diagnostic criteria, and management options of femoroacetabular impingement (FAI). SOURCES OF INFORMATION PubMed was searched for relevant articles regarding the pathogenesis, diagnosis, treatment, and prognosis of FAI. MAIN MESSAGE In recent years, FAI has been increasingly recognized as a potential precursor an...
conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...
Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth earnings. We clarify the role of fair value in accounting for asset securitizations, discuss alternative expl...
We examine IPO underpricing, valuation, and wealth allocation in relation to investor sentiment, information asymmetry, and underwriter reputation. We find that underpricing is significantly higher for overvalued IPOs than for undervalued IPOs, and is positively correlated to investor sentiment. Information asymmetry is also positively correlated to the magnitude of underpricing but only for un...
BACKGROUND Functional ankle instability (FAI) is commonly reported by children and adolescents with Charcot-Marie-Tooth disease (CMT), however,, the specific variables associated with FAI remain unknown. An improved understanding of these variables may suggest interventions to improve ankle stability and possibly prevent the long-term complications associated with ankle instability in this popu...
PURPOSE To determine whether femoroacetabular impingement (FAI) is associated with hip instability. METHODS A systematic search examining FAI and hip instability was conducted according to Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Clinical and basic science studies were included. Instability had to be documented with either a clinical or imaging e...
Femoroacetabular impingement (FAI) is increasingly thought to play a role in the development of hip osteoarthritis, but is difficult to define clinically and on imaging. This study investigates mineralisations of the acetabular labrum (MALs), which are small, discrete foci of dense radio-opacity within the region of the acetabular labrum. The study aims to characterise MALs and test the hypothe...
This IDC Health Insights report discusses the growing importance of cost accounting in U.S. health systems' analytics and IT strategy and important considerations hospitals should make when adopting cost accounting tools. Cost accounting is playing an increasingly important role in U.S. health systems and hospitals, as they make the transformation to value-based care. Cost is one of the key goa...
The use of the alpha angle to help the diagnosis of Femoral Acetabular Impingement (FAI) is common. However, there is currently no standard value available across an asymptomatic pre-arthritic population. We present the first large cohort of Computerised Tomography (CT) based alpha angles in patients with no history of hip pathology, including intra- and interobserver validation. We carried out...
CONTEXT Femoroacetabular impingement (FAI) has been described as a common cause of hip pain in young adults. This leads to abnormal hip joint mechanics and contact pressures. The associated pathomechanics can lead to the development of early osteoarthritis. Better understanding of the anatomy and pathophysiology, biomechanics, and diagnostic and therapeutic advances has led to improved clinical...
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