4 resultados para Campeche Bank
em Universidad de Alicante
Resumo:
Este trabajo se ha llevado a cabo en el marco del proyecto FOMIX CONACYT-Gobierno del Estado de Campeche: "Influencia del entorno urbano en los procesos de degradación de edificios militares y religiosos de la época colonial en la ciudad de Campeche", clave: CAMP2005-C01-028.
Resumo:
Background: To develop and validate an item bank to measure mobility in older people in primary care and to analyse differential item functioning (DIF) and differential bundle functioning (DBF) by sex. Methods: A pool of 48 mobility items was administered by interview to 593 older people attending primary health care practices. The pool contained four domains based on the International Classification of Functioning: changing and maintaining body position, carrying, lifting and pushing, walking and going up and down stairs. Results: The Late Life Mobility item bank consisted of 35 items, and measured with a reliability of 0.90 or more across the full spectrum of mobility, except at the higher end of better functioning. No evidence was found of non-uniform DIF but uniform DIF was observed, mainly for items in the changing and maintaining body position and carrying, lifting and pushing domains. The walking domain did not display DBF, but the other three domains did, principally the carrying, lifting and pushing items. Conclusions: During the design and validation of an item bank to measure mobility in older people, we found that strength (carrying, lifting and pushing) items formed a secondary dimension that produced DBF. More research is needed to determine how best to include strength items in a mobility measure, or whether it would be more appropriate to design separate measures for each construct.
Resumo:
San Roque church (Campeche, Mexico) was built at the end of the 17th century with a micritic limestone and lime mortar in baroque style. In 2005 the church exhibited heavy biodeterioration associated with the development of extensive dark green phototrophic-based biofilms. Several cyanobacteria belonging to the order Chroococcales and lichenized fungi (Toninia nordlandica, Lobaria quercizans, Lecanora subcarnea, Cystocoleus ebeneus) were predominant in the dark biofilm samples, as revealed by DNA-based molecular techniques. In 2009, a cleaning and restoration intervention was adopted; however, after few months, microbial recolonization started to be noticeable on the painted church walls, representing an early phototrophic-based recolonization. According to molecular analysis, scanning electron microscopy observations and digital image analysis of cross sections, new phototrophic-based colonization, composed of cyanobacteria and bryophytes, developed mainly beneath the restored mortars. The intrinsic properties of the mortars, the tropical climate of Campeche and the absence of a biocide treatment in the restoration protocol influenced the recolonization of the church façades and enhanced the overall rate of deterioration in a short-term period.
Resumo:
Several studies have analyzed discretionary accruals to address earnings-smoothing behaviors in the banking industry. We argue that the characteristic link between accruals and earnings may be nonlinear, since both the incentives to manipulate income and the practical way to do so depend partially on the relative size of earnings. Given a sample of 15,268 US banks over the period 1996–2011, the main results in this paper suggest that, depending on the size of earnings, bank managers tend to engage in earnings-decreasing strategies when earnings are negative (“big-bath”), use earnings-increasing strategies when earnings are positive, and use provisions as a smoothing device when earnings are positive and substantial (“cookie-jar” accounting). This evidence, which cannot be explained by the earnings-smoothing hypothesis, is consistent with the compensation theory. Neglecting nonlinear patterns in the econometric modeling of these accruals may lead to misleading conclusions regarding the characteristic strategies used in earnings management.