The objective of IAS 36 is to guide a company on how to apply procedures to ensure that its assets are carried at no more than their recoverable amount. The standard IAS 36 is however obscure and full of gaps to be filled with assumptions made by the CFO. Considering the obscurity of IAS 36, the audit of goodwill impairment tests and possible write downs can have different outcomes depending on the relationship between the auditor and CFO. This paper contributes to the literature by investigating how the auditor-CFO relationship influences the audit of goodwill impairment tests and possible write downs. The primary data consist of eight semi-structured interviews with four auditor-CFO pairs, in four Swedish listed companies. The auditor- CFO relationship and related negotiations are found to highly influence the audit of goodwill impairment tests and possible write downs. The findings indicate that the respondents view the auditor-CFO relationship as being proactive. Depending on what role the auditor is ascribed in the relationship by the CFO, the goodwill impairment tests and possible write downs have a different outcome, where optimistic values of the impairment tests are either upheld by implementation of relevant strategies or write downs are conducted.

Durante su trayectoria histórica, la disciplina de trabajo social siempre se identificó con la intervención con las familias, aplicando una visión general e integradora con el objetivo de favorecer su empoderamiento para eliminar los obstáculos que impiden la consecución y cobertura de sus derechos sociales. La familia, a su vez, ha vivido diversas transformaciones en su organización y en su estructura. Una de las funciones familiares es proteger y distribuir bienestar, y el desarrollo de esta responsabilidad es dividido con el Estado. Actualmente muchas políticas públicas tienen en cuenta a la familia, especialmente en el ámbito de los servicios sociales; y los trabajadores sociales, mayoritariamente, son los profesionales responsables de la ejecución de las acciones y los programas derivados de esas políticas. Como ejemplos, se citan: la Ley 12/2007, de Servicios Sociales de Catalunya, y la Política Nacional de Asistencia Social de Brasil. El presente estudio tiene como objetivo principal conocer las similitudes y diferencias entre la intervención de los trabajadores sociales con las familias en el ámbito de las políticas públicas de España y de Brasil. Se ha acotado la investigación a los servicios sociales de atención primaria, por ser estos la puerta de entrada al sistema de servicios sociales en los dos países. Para poder profundizar en los diversos aspectos del objeto de estudio, se optó por trabajar con el método de estudio de casos, eligiendo dos ciudades (Barcelona-España y Fortaleza-Brasil) y un único centro de servicios sociales de cada ciudad. Las principales preguntas a las que se contesta son ¿Cómo intervienen los trabajadores sociales con las familias en los centros de servicios sociales de atención primaria en Barcelona y en Fortaleza? ¿Cuáles son modelos, las metodologías, las técnicas e instrumentos utilizados? ¿Qué impacto genera la intervención en el fortalecimiento de la unidad de convivencia familiar y en la autonomía de sus miembros? Para responderlas se optó por la utilización de una metodología cualitativa, que tuvo como instrumentos de recogida de datos la observación participante en cada uno de los centros, las entrevistas individuales a los miembros de los equipos y las entrevistas en grupo a las personas atendidas por los trabajadores sociales. Los resultados son innovadores y presentados a partir de la triangulación de las diferentes fuentes: el marco teórico de referencia, los registros del diario de campo y los discursos de los profesionales y familias atendidas. Se ha podido constatar que, pese a las diferencias entre los dos contextos sociales, hay considerables similitudes en la intervención de los trabajadores sociales con las familias en los dos países; y las familias atendidas en los centros de servicios sociales de Barcelona y de Fortaleza reconocen la importancia de la intervención de los trabajadores sociales, valorándola muy positivamente. En base a los resultados y las conclusiones del estudio se hacen recomendaciones para fortalecer la disciplina de trabajo social en España y Brasil. / The social work has been always identified with the intervention with families. The family has suffered several modifications expressed in the social policies, as the National Police of Social Assistance (Brazil) and the New Catalan Law of Social Services (Catalonia). This investigation presents a comparative study about how the social workers are working with the families in the primary care of social services (CSS-Barcelona y CRAS-Fortaleza). The methodology used is a qualitative approach; as a research method the case study; and the instruments were the participant observation, the individual interview to professionals and the group interview to the families attended. As the results it presents the similarities and differences between the public policies and the social work (in primary care) in the two countries. It has been shown that, despite the difference between the two social contexts, there are considerable similarities in the intervention of social workers with families; and the families recognize the importance of their intervention. Based on the results and conclusions of the study we propose recommendations to strengthen the social work in Spain and Brazil.

Partiendo de la exploración de los vínculos que se establecen entre las variables movilidad, pobreza y exclusión social en un contexto de profunda segregación funcional y socioespacial, esta Tesis doctoral analiza, en primer lugar, las relaciones que las personas en situación de pobreza mantienen con el espacio local y con el resto del territorio metropolitano como consecuencia de la estructura urbana y la organización funcional del espacio presente en la ciudad. A partir de ahí y de la detección que estos ciudadanos desarrollan una parte importante de su vida cotidiana fuera del espacio local y que para ello tienen la necesidad de realizar desplazamientos motorizados, se analiza la eficiencia social del sistema de transporte colectivo llegando a la conclusión que para estos ciudadanos éste deviene un importante instrumento de integración y cohesión social. Finalmente, se subraya que, si bien el transporte colectivo representa un importante elemento de inclusión social para la población en situación de pobreza, los elevados costes derivados de su uso cotidiano constituyen un potente elemento de freno a las potencialidades de inclusión y cohesión social de este sistema de transporte urbano. Dicho análisis se realiza en la ciudad de Lima (Perú). / This Ph. D. Thesis starts exploring the links established between the variables of mobility, poverty and social exclusion in a context of profound functional and socio-spacial segregation. At first, it analyses the relations of people living in poverty with the local space and with the rest of the metropolitan territory as a consequence of the urban structure and the functional organization of the space in the city. Given that these citizens develop an important part of their daily life outside their local space, due to which they have to commute, social efficiency of the collective transport system is analyzed. The Thesis concludes that for these citizens, collective transport system becomes an important instrument of social integration and cohesion. Finally, it is underlined that, although collective transport represents an important element of social inclusion for the population living in poverty, the high costs derived from the daily use of transport represent a powerful restrain to inclusion and social cohesion of the urban transport system. The previous analysis is made in the city of Lima (Peru).

En esta investigación se han explorado los cambios experimentados por las parejas con hijos a los que se les ha diagnosticado una cardiopatía congénita. La situación de estrés en el momento del diagnóstico y los cambios profundos que se producen en las vidas de estas parejas, justifican plenamenta la atención prestada. Así, se ha realizado un estudio longitudinal de casos prestando especial atención a los cambios experimentados en las redes personales de estas parejas como un indicador de los cambios psicológicos, sociales y de valores sufridos en el proceso. Los casos han sido seleccionados con la ayuda de la ACIC. Igualmente, se han entrevistado a los propios afectados y se han comparado sus vivencias y testimonios con los de sus padres y otros afectados participantes en los grupos de ayuda de la asociación. Después de una adecuada conceptualización teórica de la enfermedad, la muerte, el proceso de duelo y el apoyo social (incluyendo los grupos de autoayuda) se analizan los diferentes casos y se propone un conjunto de patrones de evolución de estas parejas. Estos patrones se han clasificado en cuatro tipos de redes ideales: la normalizada, la natural, la institucionalizada y la medicalizada. La red “normalizada” es aquélla que no ha sufrido modificaciones en su estructura como consecuencia de la enfermedad. A pesar de ello, sí pueden existir modificaciones en cuanto a la función que los alteri tienen en la misma (normalmente con más funciones de apoyo emocional). La red “natural” es aquélla a la que se incorporan padres, madres y/o afectadas/os por una cardiopatía congénita sin la intervención de ninguna asociación de cardiopatías congénitas. La red “institucionalizada” es aquélla a la que se incorporan distintos alteri relacionados con una asociación de cardiopatías congénitas. Dicha presencia de alteri puede ser mayor o menor en cada caso. En esta situación tales alteri pueden ser tanto personal técnico de la asociación, como padres, madres y afectadas/os cuya relación se establece a través de la propia asociación. En ocasiones pueden darse dos o más asociaciones de cardiopatías congénitas. Por último, la red “medicalizada”, es aquélla a la que se incorpora personal sanitario y social, teniendo una función básicamente de proveedores de información. Estas redes se contraen y se concentran las funciones de apoyo a partir del diagnóstico y recuperan una cierta normalidad con la superación de la operación y el ingreso en la escuela de los niños y niñas afectados/as. Además de estudiar estos cambios y recoger sus testimonios, se proponen medidas de sencilla aplicación que pueden reducir el sufrimiento y mejorar la adaptación de estas parejas a la nueva situación. / In this research we have explored the changes experienced by couples with children who have been diagnosed with congenital heart disease. The stress situation at the time of diagnosis and the profound changes occurring in the lives of these couples, justify widely this investigation. First, we have conducted a longitudinal study of cases with particular attention to changes in personal networks of these partners as an indicator of the psychological, social and value suffered in the process. The cases were selected with the help of the ACIC. Also, they have interviewed the affected people and compared their experiences and testimonies with their parents and other people involved in support groups of the association. After an adequate theoretical conceptualization of illness, death, the grieving process and social support (including support groups) this research discusses the different cases and proposes a set of patterns of evolution of these couples. These patterns were classified into four types of networks ideals: the standard, the natural, the institutionalized and medicalized. The network "standard" is one that has not changed in its structure as a result of the disease. However, there can be changes in the function that alters have in it (usually more emotional support functions). The network "natural" is one which incorporates the parents and / or affected / os for congenital heart disease without the intervention of any association of congenital heart disease. The network "institutionalized" is one which incorporates the various alters related to an association of congenital heart disease. Such presence of alters may be higher or lower in each case. In this situation such alterity can be both technical staff of the association, as parents and concerned / I whose relationship is established through the association itself. Sometimes there are two or more associations of congenital heart disease. Finally, the network "medicalized" is one which incorporates personal and social health, having a basic function of information providers. These networks shrink after the diagnosis and focus on support functions, achieving some normality after the return to the school of the children affected. In addition to studying these changes and collect their testimonies, simple measures are proposed application that can reduce suffering and improve the alignment of these couples to the new situation.

Introduction: Chronic obstructive pulmonary disease (COPD) is a chronic disease that causes illness and death over the whole world. There are a little available data about COPD patients in Vietnam and how the disease affects their health related quality of life (HRQL). Aim: The aim of this study was to examine HRQL among patients with COPD in Ho Chi Minh City, Vietnam, and investigate differences in HRQL between men and women with COPD. Method: This was a descriptive study with a cross-sectional design. The method was quantitative by using a questionnaire. The study was performed at the respiratory department at Cho Ray Hospital in Ho Chi Minh City, Vietnam. The sampling was made through a consecutive sample. The questionnaire was based on Short Form 36 (SF-36) which is a widely used questionnaire to measure HRQL. The answers from the questionnaires were turned into a scale where 0 represent the lowest possible HRQL and 100 represent the highest possible HRQL. Results: The results showed that patients with COPD have a low HRQL. Mean value for HRQL in the total group of respondents was 22.42.The result also showed that women suffering from COPD have a significant lower HRQL than men concerning total HRQL (P-value= 0.04), general health (P-value= 0.02) and pain (P-value= 0.05). Conclusion: Patients suffering from COPD in Ho Chi Minh City have a low score of HRQL. Better routines and knowledge about the symptoms and caring for these patients are needed. Keywords: Chronic Obstructive Pulmonary Disease, Health related quality of life, Vietnam, SF-36

Measurement invariance (MI) is a prerequisite to conduct valid comparisons of Health-related quality of life (HRQOL) measures across distinct populations. This research investigated the performance of estimation methods for testing MI hypotheses in complex survey data using a simulation study, and demonstrates the application of these methods for a HRQOL measure. Four forms of MI were tested using confirmatory factory analysis. The simulation study showed that the maximum likelihood method for small sample size and low intraclass correlation (ICC) performed best, whereas the pseudomaximum likelihood with weights and clustering effects performed better for large sample sizes with high ICC to test configural invariance. Both methods performed similarly to test other forms of MI. In the numeric example, MI of one HRQOL measure in the Canadian Community Health Survey was investigated and established for Aboriginal and non-Aboriginal populations with chronic conditions, indicating that they had similar conceptualizations of quality of life.

No description available.

In this thesis, chemically reacting flows are studied mainly for detonation problems under 1D, cylindrical and spherical symmetry conditions. The mathematical formulation of chemically reacting, inviscid, unsteady flows with species conservation equations and finite-rate chemistry is described. The Euler equations with finite-rate chemistry are discretized by Finite-Volume method and solved implicitly by using a time-spliting method. Inviscid fluxes are computed using Roe Flux Difference Splitting Model. The numerical solution is implemented in parallel using domain decomposition and PVM library routines for inter-process communication. The solution algorithm is validated first against the numerical and experimental data for a shock tube problem with and without chemical reactions and for a cylindrical and spherical propagation of a shock wave. 1D, cylindrically and spherically symmetric detonations of H2:O2:Ar mixture are studied next.

This thesis evaluates the performance of service differentiation with different class of services namely protection, reservation and the best effort services on the NxN meshed torus and the ring topology, which are established as survivable all&amp / #8208 / optical WDM networks. Blocking probabilities are measured as performance criteria and the effects of different number of wavelengths, different type of services and different topology size with wavelength selective lightpath allocation schemes are investigated by simulations with respect to increasing load on the topologies.

Contemporary workflow management systems are driven by explicit process models, i.e., a completely specified workflow design is required in order to enact a given workflow process. Creating a workflow design is a complicated time-consuming process and typically there are discrepancies between the actual workflow processes and the processes as perceived by the management. Therefore, new techniques for discovering workflow models have been required. Starting point for such techniques are so-called &ldquo / workflow logs&quot / containing information about the workflow process as it is actually being executed. In this thesis, new mining technique based on time information is proposed. It is assumed that events in workflow logs bear timestamps. This information is used in to determine task orders and control flows between tasks. With this new algorithm, basic workflow structures, sequential, parallel, alternative and iterative (i.e., loops) routing, and advance workflow structure or-join can be mined. While mining the workflow structures, this algorithm also handles the noise problem.