Millepertuis, corticoïdes, cocaïne, alcool ... et un premier épisode maniaque. Femme, 36 ans, artiste [St. John's Wort, corticosteroids, cocaine, alcohol ... and a first manic episode].

We describe an alcohol and cocaine abusing female patient who developed a first manic episode in the context of a corticosteroid prescription. The differential diagnoses are discussed on the basis of the available literature on secondary manias.

[Archives de la parole]. , [Quand la bergère s'en va t'aux champs] : [chanson] / [Ferdinand Brunot], collecteur ; [Alexandre Bussière, 36 ans, journalier, musicien], chant. [Virginie les larmes aux yeux] / [Pierre Appaire, 49 ans, cornemuseux], cornemuse ; [Bertrand Appaire, 51 ans, vielleux], vielle ; [Pierre Gerbaud, 61 ans, vielleux], vielle

[Traditions. France. Berry]

De València a Vannes: culte, devoció i relíquies de Sant Vicent Ferrer

Saint Vicent Ferrer’s personality (1350-1419) has been tackled by researchers in different points of view, and this has meant a proliferation of very diverse studies. There isn’t much, however, the works which has done analysis relating to popular piety and devotion. In this sense, the different hagiographic sources puts us faced with a saint with a very widespread cult in some areas, for instance, the Crown of Aragon and Castille, but also in other european places. As for the last, we detect an import focus of devotion in Brittany, where the saint arrived to preach after being called by Jean V. He died at Vannes (1419), the political capital of the duchy of Brittany, and he was buried in Saint Pierre’s cathedral. Previously to his canonization, his fame as a miracle worker during his life was the reason for his tomb became a real locus sanctus, a place where pilgrims arrived to venerate his relics. These relics had healing and prophylactic properties. Apart from these ones, we have many references of “contact relics” with properties of this kind.

Liikearvon arvonalentumistestaus IAS 36:n mukaan

The main object of this Master´s Thesis was to study the goodwill impairment testing under IAS 36. The aim was also to study the process of impairment testing in companies. The definition, treatment and impairment testing of goodwill were based on the interpretative literature of the standard, articles in trade papers and in international journals. Research methodology was descriptive, qualitative and normative. The empirical data was gathered from focused interviews of companies, consultant and auditor. In the impairment testing of goodwill under IAS 36 carrying amount of cash-generating unit is compared with unit´s recoverable amount, which is defined by either fair value less costs to sell or value in use. Value in use, which is based on unit´s net present value of the future cash flows, is clearly more generally used. The greatest black spots of testing are determination of cash-generating units and allocation of goodwill to them and determination of the discount rate. These black spots enable covering-up goodwill impairment. Companies testing processes differed, which makes comparison more difficult. The documentation of testing should also be invested more in companies.

Implementing IAS 2 and IAS 36. Case: Eimo Oyj

Tutkimuksen päätavoitteena oli tutkia IFRS -standardiston vaikutuksia esimerkkiyrityksessä. Tutkimuksen kohteena olivat varastot sekä omaisuuserien arvonalentuminen. Varastojen käsittelyn osalta työn tarkoituksena oli luoda malli valmistuksen yleismenojen aktivointia varten. Omaisuuserien arvonalentumista koskevassa osassa tarkoituksena oli selvittää arvonalentumistestauksen tärkeimmät vaiheet sekä ehdottaa rahavirtaa kerryttäviä yksiköitä esimerkkiyritykselle. Tutkimusmenetelmänä on laadullinen case-tutkimus. Empiiristä tutkimustietoa kerätään osallistuvan havainnoinnin, haastattelujen ja keskustelujen avulla. Tutkimuksen tuloksena todettiin, että IFRS -standardien vaikutukset ovat laajasti koko esimerkkiyritystä koskevia. Varastoja koskevassa osassa todettiin, että valmistuksen yleismenot tulee allokoida muovitehtaille ruiskupuristustuntien perusteella ja muottitehtaille miestyötuntien perusteella. Omaisuuserien arvonalentumista koskien todettiin liiketoiminnan nopeasti muuttuvan luonteen vaikeuttavan ennusteiden laatimista. Rahavirtaa kerryttäviksi yksiköiksi ehdotettiin tehdastasoa.