7 research outputs found
Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
No full textThis research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard offers clear technical solutions for fair value determination for financial reporting purposes. We have come to the conclusion that, among respondents, accountants are more reserved than valuators in what regards the IVSC regulating of the fair value measurement. The Anglo-Saxon respondents are more open to accept the IVSC DP as compared to respondents from other countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies, rather than valuation bodies, should have legitimacy to develop fair value measurement standards.fair value, professional standards, valuation techniques, guidance, project acceptation, value hierarchy
University of Nebraska College of Medicine Class of 1972
No full textGeorge Maynard Adam, Adrian Kavan Almquist, David Carleton Anderson, John Ronald Apthorpe, Mark H. Backlund, Barbara J. Berry, Steven Bitters Black, Harold Edward Bland, Jan Michael Bogard, Gail Everett Burbridge, Charles Randolph Burket, David Allen Burnett, Ernest Karl Bussinger, Lance Joshua Caddy, Benito Morena Camacho, Jim Campbell, John Joseph Cannella, Gary Roger Carlton, Charles Thomas Chapin, James William Chapin, James Alan Conroy, Melvin Albert Churchill, Jr., John Willard Cromer, Jr., Jane Brush Dahlke, William M. Dean, David Craig Dennis, Terry Lee Dodge, Max Arthur Elliott, Carol Elese Fetty, Robert John Fonda, Bruce D. Forney, Gary LeRoy Franssen, Mark Robert Frazier, William Clark Fuller, C. Stephen Goetz, Michael J. Guerin, Jr., Roger Albertus Gunn, Bruce Leonard Halbridge, John Charles Hall, Darrel Dean Handke, Gregory L. Hanson, Juliet Ruth Hanson, Gordon James Hrnicek, Daniel Ralph Ireland, David R. James, Jan Venell Jensen, G. Nicholas Johnson, Steven Philip Katz, Thomas Francis Knight, Rodney Keith Koerber, Alan Wayne Langvardt, Robert Henry Laugen, David Vaughn Leaming, Gernon Alfred Longo, Newton Eugene Mack, Paul Raymond Madison, Robert Paul Maixner, Floyd M. McCaffree, David Clark McMaster, Carol Ruth Mischnick, Michael James Moran, Wayne Louis Morton, Curtis William Nelson, John Howard Oakland, Lance Gordon Oberg, James Dean Oggel, David Lee Olson, Edmund Harold Olson, Jeffrey Alan Passer, Bradford Amel Paulson, Samuel Huntington Perry, II, James Andrew Peterson, Jr., Roger Dwight Pumphrey, Gary Lynn Rademacher, Richard Allen Raymond, Herbert Al Saloum, Theodore Jay Sanford, Jr., Frank T. Saulsbury, Lawrence A. Schachner, Leslie Kay Schumacher, Kenneth Randolph Sebby, James Neil Shreck, Boyd Edgar Smith, Michael Lee Songer, David Lloyd Sudduth, George Tom Surber, Harold W. Thaut, Jr., Michael Joseph Thoene, Steve Tom Thomsen, Kenneth Gerald Torrington, Jon Arvid Vanderhoof, Diana Jean Vandersall, Eileen Carol Anthes Vautravers, Angel Francisco Vidal, Gary L. Waddington, John Clark Wilcox, Charles M. Wyman, III, William Frederick Zeman, IIhttps://digitalcommons.unmc.edu/comclass/1052/thumbnail.jp
University of Nebraska College of Medicine Class of 1996
No full textJaime Arturo Altamirano, David Charles Ball, Marcus Wade Baiters, Eileen M. Barto, Jennifer Lynn Bauernfeind, Todd Charles Bean, Jeffrey Reed Berney, Donna Genett Blankenbaker, Christopher John Boes, Paul Kenneth Branch, Gregory Daniel Brooks, William Robert Butz, Elizabeth Ann Cannella Denman, Michael Patrick Clare, Katherine Caroline Clark, Brian Thomas Clarke, William Erick Coady, Linda Marie Westman Collins, Tod Andrew Cramton, Gabriel Matthew Cuka, William Joseph Dasovic, Lynn Alida Davidson-Stroh, Melody Ann Denson, Terry McIntosh Eccles, Rebecca Lynn Eisenmann, Scott Dimino Ellison, Joseph C. Erwin, Gregory Lee Essink, Jonathan Quist Felt, Matthew J. Ficenec, Curtis E. Fox, Jacqueline Ann Frazer, Mary Deegan Gallagher, Allen Lyle Gee, Lori Baumert Gerding, Ashok Kumar Gupta, Josephine Irene Guzman-Wadman, Terrell Shane Hadley, Mary Jo Hanigan, Jeffrey Wayne Hannel, Daniel P Harrahill, Natalie Jeanne Baker Harvey, Lon Arthur Haskell, David Clark Hatch, Armodios Miltiadis Hatzidakis, Nicholas J. Helwig, Oliver Ellsworth Hoig, Thomas Joseph Huggett, Grant Farley Hutchins, Kari Michelle Hutson, Kimberly Jean Jarzynka, Eric Mathew Johnson, Robert Ray Kahnk, David George John Kaufman, Mark L. Keller, Erika R. Ketteler, David Raymond Kimberly, Darra Diane Kingsley, Tonya Marie Kratovil, Daniel John Kruse, Heather Taggart Lang, Timothy Joe Larsen, Dawn Marie Larson, Keith Winston Lawson, Alan Cyril Linderman, Gernon Matthew Longo, Matthew Brooke Lovato, Christopher C. Madden, Mark Lee Mahloch, Jeffrey Michael Mahoney, Patrick Edmund Matoole, Camille S. McIntosh, William Jon Michael, Yvette Milazzo, Howard Larry Mitchell, Laurie Lee Moore, James Patrick Nealon, Mark Charles Newman, Baolong Nguyen, Devin Reed Nichol, Grant Eugene Nitzel, Jeffrey Joel Nitzsche, Lynn D. O\u27Hanlon, Dawnette Kay Peppler, Christine M. Petricek, Janis Bacon Petzelm, William Lewis Read III, Sudheshna L. Reddy, Danny Redman, Brooke Denise Renard, John C. Reyes, Christopher Jerome Ronkar, Benjamin Gus Ropp, Donald John Schmidt, Bradley Jaems Schroeder, Diane Michelle Schwery, Janet Kruse Sellon, Shawn Dale Semin, Gregory S. Sextro, Emily Ann Sharpe, Frederic C. Siores, Nancy Jeanette Smiley, Gregory Scott Smith, Crista Carol Spears, Douglas Stewart Spurgeon, Richard Charles Starlin, Rebecca Jean Koesters Steinke, Carol Ann Stessman, John Owen Stevens, William Scott Stuart, Jr., Mark Livingston Switzer, Martin A. Tahara, William Earl Thorell, Kimberly Lynn Tjaden, Christopher Wesley Tomhave, Minou Phuong-Lan Tran, Rebecca Sue Urbauer, Bradley Jason Vasa, Ryan Thompson Whitney, Renee Michelle Woehrer, David William Wolken, Kevan S. Zechin, Sr.https://digitalcommons.unmc.edu/comclass/1077/thumbnail.jp
Endovascular Repair of Abdominal Aortic Aneurysm Does Not Improve Survival versus Open Repair in Patients Sixty Years or Younger
No full textCOVID-19: Rapid antigen detection for SARS-CoV-2 by lateral flow assay: A national systematic evaluation of sensitivity and specificity for mass-testing
No full text\ua9 2021 The Author(s)Background: Lateral flow device (LFD) viral antigen immunoassays have been developed around the world as diagnostic tests for SARS-CoV-2 infection. They have been proposed to deliver an infrastructure-light, cost-economical solution giving results within half an hour. Methods: LFDs were initially reviewed by a Department of Health and Social Care team, part of the UK government, from which 64 were selected for further evaluation from 1st August to 15th December 2020. Standardised laboratory evaluations, and for those that met the published criteria, field testing in the Falcon-C19 research study and UK pilots were performed (UK COVID-19 testing centres, hospital, schools, armed forces). Findings: 4/64 LFDs so far have desirable performance characteristics (orient Gene, Deepblue, Abbott and Innova SARS-CoV-2 Antigen Rapid Qualitative Test). All these LFDs have a viral antigen detection of >90% at 100,000 RNA copies/ml. 8951 Innova LFD tests were performed with a kit failure rate of 5.6% (502/8951, 95% CI: 5.1–6.1), false positive rate of 0.32% (22/6954, 95% CI: 0.20–0.48). Viral antigen detection/sensitivity across the sampling cohort when performed by laboratory scientists was 78.8% (156/198, 95% CI 72.4–84.3). Interpretation: Our results suggest LFDs have promising performance characteristics for mass population testing and can be used to identify infectious positive individuals. The Innova LFD shows good viral antigen detection/sensitivity with excellent specificity, although kit failure rates and the impact of training are potential issues. These results support the expanded evaluation of LFDs, and assessment of greater access to testing on COVID-19 transmission. Funding: Department of Health and Social Care. University of Oxford. Public Health England Porton Down, Manchester University NHS Foundation Trust, National Institute of Health Research
