995 resultados para Instrução Normativa 51
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Revision actual de las Uniones Temporales de Empresas (UTE), con el objeto de constatar si la informacion contable que presentan las empresas asociadas mediante esta formula es fidedigna y cual es su situacion ante la reforma contable. La investigacion consta de una parte teorica y una parte empirica. La parte teorica define la union temporal de empresas, sus caracteristicas y objetivos, el origen historico y la regulacion contable, fiscal y juridica que les afecta. Asimismo, se trata con especial relevancia la adaptacion sectorial del PGC a las Empresas Constructoras (PSEC). Por otra parte, se analizan las Normas Internacionales de Informacion Financiera (NIIF) relacionadas con las UTE. Finalmente, se comparan las normas contables españolas, internacionales y francesas referidas a los contratos de larga duracion. La parte empirica, resulta de un analisis de los estados financieras del periodo 2002-2004 de una poblacion de treinta empresas constructoras que habitualmente realizan UTE, la mayoria de las mismas forman parte del SEOPAN (Asociacion de Empresas Constructoras de ambito nacional).
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Aquest informe té per objecte analitzar com s'interpreta i aplica la normativa comptable europea (el Sistema Europeu de Comptes SEC-95) en el sector sanitari públic, des d'una perspectiva de Dret comparat. Concretament, l'estudi es centra en l'aplicació del SEC-95 als centres sanitaris del Regne Unit, França i Alemanya, amb la finalitat de poder extreure conclusions que resultin d'utilitat en l'àmbit de les Empreses Públiques i Consorcis (EPIC) del Sistema Sanitari Català.
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El presente informe tiene por objeto analizar cómo se interpreta y aplica la normativa contable europea (el Sistema Europeo de Cuentas SEC-95) en el sector sanitario público desde la perspectiva del Derecho comparado. Concretamente, el estudio se centra en la aplicación del SEC-95 en los centros sanitarios del Reino Unido, Francia y Alemania, a fin de poder extraer conclusiones que resulten de utilidad en el ámbito de las Empresas Públicas y Consorcios (EPYC) del Sistema Sanitario Catalán.
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Simular és simplement realitzar mitjançant software ,un anàlisis, que de una manera manual, implicaria massa temps o complicació de càlcul. En el cas d’un edifici la simulació d’evacuació permet estudiar diferents paràmetres de seguretat durant l’evacuació dels seus ocupants. Per altra banda no existeix normativa nacional que reguli els temps d’evacuació en els edificis. Els usos de les simulacions d’evacuació són: Comprovar el compliment de normativa per via prestacional; Eina de suport al desenvolupament conceptual del projecte; Validació o optimització dels dissenys arquitectònics existents; Eina de suport per revisió dels plans d’autoprotecció.
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A snapshot of water resource trends prepared by the Iowa DNR in collaboration with the Iowa Department of Agriculture and Land Stewardship, the U.S. Geological Survey, and The Iowa Homeland Security and Emergency Management Department.
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CIRAS is to enhance the performance of Iowa industry, and associated entities, through education and technology-based services. This newsletter holds information regarding these services.
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PURPOSE OF THE STUDY: Fracture of the tibial pilon is a rare injury and its treatment remains difficult. The aim of this study was to report the complications and long term results of internal fixation using a technique which respects soft tissues and in which little material was used. MATERIAL: From 1985 to 1990, 48 patients with 51 fractures of the tibial pilon were treated by open reduction and internal fixation. All patients were submitted to a clinical and radiological review. METHODS: Both the Rüedi/Allgöwer and the AO-classification were used and determined by standard X-rays. Surgical procedure was performed with a 2 or 3 1/3 tube AO-plates and the peroneus was always fixed if fractured. Intraoperative reconstruction was analyzed. Subjective and objective scoring were used according to Olerud and Molander and the ankle arthritis was scored according to the classification determined by the SOFCOT in 1992. RESULTS: A minimal follow-up of 1 year for all cases was obtained, based on our own files. Thirty-eight patients (40 fractures) were evaluated after an average period of 88 months (56 to 124 months). Five patients developed cutaneous infection, three developed deep infection and four developed superficial skin necrosis. One aseptic non-union necessitated reoperation after 14 months. Two ankles had joint fusion after 19 and 25 months respectively due to severe arthritis. In six cases infectious and non-infectious complications led to surgical revision. According to the Olerud and Molander score, 15 per cent of the results were excellent, 45 per cent were good, 30 per cent were fair and 10 per cent poor. DISCUSSION: Literature shows a wide range of results following this surgical procedure. This is due to the difference in the type of trauma, classification system used, material used for the internal fixation and method of evaluation. The classification system of Rüedi and Allgöwer is the most commonly used but has a rather subjective tendency, especially between type II and type III. Treatment is difficult, especially for comminutive fractures associated with soft tissue damage. In this case, open reduction and internal fixation could increase iatrogenic lesions. For this reason surgical procedure can be delayed for several days, little material is used and soft tissue manipulation is reduced to minimum. In other study reports, the use of external fixation with or without minimal internal fixation have produced less complications without improving long term results. CONCLUSION: Analysis and comparison of study reports are difficult because of the absence of consensus in classification system and evaluation methods. The AO-classification, apparently the most objective, will probably be more and more used in the future. Treatment must be adapted to the bony lesion and soft tissue damage. Open reduction and internal fixation must be reserved for a specific group of lesion.
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CIRAS is to enhance the performance of Iowa industry, and associated entities, through education and technology-based services. This newsletter holds information regarding these services.
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The Iowa Influenza Surveillance Network (IISN) was established in 2004, though surveillance has been conducted at the Iowa Department of Public Health. Schools and long-term care facilities report data weekly into a Web-based reporting system. Schools report the number of students absent due to illness and the total enrolled. Long-term care facilities report cases of influenza and vaccination status of each case. Both passively report outbreaks of illness, including influenza, to IDPH.
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