In the absence of amortization goodwill, purpose this study is to identify whether impairment test was applied uniformly between 2005 and 2015 at 45 biggest banks in Europe, during first decade IFRS application. Likewise, an attempt has been made verify such application insufficient late. Through a significant sample, statistical tools already widely used other studies have contrast behavior en...

Introduction: There are growing concerns among European health authorities regarding increasing prices for new cancer medicines, not necessarily linked to gain and the implications sustainability of their healthcare systems.Areas covered: Narrative discussion principally payers advisers potential approaches pricing medicines.Expert opinion: A number discussed including minimum effectiveness lev...

The capital structure of organizations and their influencing factors have been a topic interest discussion in organizational academic scope recent years. In the world composition has explored under various theoretical lenses whose main is to identify what companies do define structure. Thus, present study aimed analyze relationship between EBITDA (Earnings before interest, taxes, depreciation a...

Emissions from heavy-duty vehicles need to be reduced decrease their impact on the climate and meet future regulatory requirements. The use of a cost-optimized thermoelectric generator based total cost ownership is proposed for this vehicle class with natural gas engines. A holistic model environment presented that includes all interactions. Simultaneous optimization heat exchanger modules requ...

Climate change and global warming generate serious consequences disturbances by drastically modifying historical temperature precipitation patterns. Water scarcity is one of the most revealing phenomena these instabilities. This transdisciplinary bibliometric economic–financial research focuses on analyzing two aspects: first, feasibility implementing seawater desalination plants as a solution ...

Housing shortages and urbanization have led to higher house prices levels of household debt. Sweden's Financial Supervisory Authority has introduced several borrower-based, macroprudential tools control debt growth over the last ten years. In 2010, a mortgage loan-to-value (LTV) ratio was introduced, in 2016, amortization 1 percent loan balance mandated by law if mortgage's value than 50 proper...

In the mid-1990s, productivity growth accelerated sharply in the U.S. economy. In this paper, we identify several other industry-level changes that have occurred during the same time and argue that they are consistent with an increased use of information technology (IT). We use case studies to illustrate how IT has enabled firms to more rapidly replicate improved business processes throughout a...

The purpose of this study was to determine the effect of plyometric training of the shoulder internal rotators on proprioception, kinesthesia, and selected muscle performance characteristics in female swimmers. Twenty-four female division I swimmers were evaluated before and after a 6-week plyometric training program. Proprioception and kinesthesia were assessed for internal and external rotati...

As CO2 emissions and sustainable energy production have entered the focus of attention in politics and industry, ecologically advantageous alternatives are strongly promoted. We address virtual power plants from an information technological, economic and legal perspective in order to enable decentralized sustainable generation. For the realization of virtual power plants we draw on a peer-to-pe...