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Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article focuses on reform of the General Accounting Plan in the model of recognition and valuation of income from ordinary activities and recognition of income. It mentions financial information of the new accounting standards and need to preserve reasonable homogeneity between both financial reporting frameworks. It also mentions recycling of income and expenses recognized in equity in the portfolio of securities.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Author-supplied Abstracts.)

The article focuses how to obtain goodwill, its accounting treatment and the importance of the latter in the merger that we met a few weeks ago between Caixabank and Bankia. It mentions shareholders of Bankia will receive Caixa shares in exchange Bank and annual financial statements and Bankia's capital. It also mentions National accounting regulations, based on the International Financial Reporting Standard and benefit will be reflected in the financial statements of the year 2021.

The article reports on the role and importance of chief data officer (CDO). Topics discussed include why CDO comes in the first executive line of companies as an ally for the financial director; CDO's resposibility to enforce the rules and regulations of information protection for customers; how CDO facilitates new business opportunities through the use of strategic of the millions of data that exist in all areas and activities.

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses financial management, with specific reference to valuation through the cash flow discount. Topics discussed include a practical case of valuation of a geriatric services company in Spain; the Guide of Business Valuations from the Register of the Accounting Expert of Spain; and how the cash flow discount is completed with a comparison with multiples of listed companies and similar transactions.

Objective. To identify, assess, and compare existing policies on noncommunicable diseases (NCDs) in the Caribbean, gaps in policy responses, and the factors influencing successful policy development and implementation following the Port of Spain Declaration of 2007. Specifically, to examine policies that target the upstream determinants of two NCD risk factors--unhealthy diets and physical inactivity. Methods. A total of 76 semi-structured interviews with 80 relevant stakeholders in government, the private sector, and civil society were complemented by policy document analysis. Interviews were analyzed pragmatically, framed by the CARICOM government commitments, the WHO NCD Action Plan, a Multiple Streams framework approach, and realist evaluation ideas. Results. The most widely-reported policy successes involved health promotion activities (e.g., school meal programs) that leveraged multisectoral collaboration among government ministries, such as Health, Education, and Agriculture. Large policy gaps still exist around creating legislative, physical, and social environments to support healthy eating and physical activity at the population level. Multisectoral NCD commissions successfully reached across sectors, but had limited influence on policy development. Different policy levels emerged with national-level policies considered a lengthy process, while "On-the-ground" programming was considered faster to implement than national policies. External barriers included a reliance on food imports enabled by international trade agreements limited availability, quality, and affordability of healthy foods. International pushback limited legislation to reduce food imports and the absence of an international/regional framework, similar to the Framework Convention on Tobacco Control, further impedes efforts. Conclusions. Regional collaboration and political support across sectors are essential to accelerating the pace of action to support healthy eating and active living environments. Policy "blueprints" could accelerate the process of development. Regional "NCD champions" could spearhead such responses and approaches. [ABSTRACT FROM AUTHOR]

Objectives. To determine clusters of individuals who present similar health behaviors in terms of diet, physical activity, and sedentarism, in four countries of the Americas: Brazil (2013), Chile (2009), Mexico (2012), and the United States of America (2013). This makes it possible to determine which of these behaviors occur simultaneously, as well as the demographic and sociodemographic characteristics associated with each cluster. Methods. The individual-level data analyzed were drawn from national health interviews and health examination surveys in Brazil, Chile, Mexico, and the United States, for different time periods. Using international physical activity guidelines and national dietary guidelines, the health behaviors of each individual were assessed. A latent class analysis was conducted to classify individuals into clusters based on these behaviors, and was followed by multinomial regressions to determine the characteristics of those in each class. Results. Overall, most individuals belonged to the classes characterized by average or unhealthy diets but sufficient amounts of physical activity. However, large differences exist across countries and population groups. Men with higher socioeconomic characteristics were globally more likely to belong to the least healthy class in each country. Conclusions. Findings from this analysis support the implementation of more refined policy actions to target specific unhealthy behaviors in different population groups, defined by gender, age group, socioeconomic status, and, to some extent, place of residence. The at-risk populations identified through this paper are those that should be targeted by upcoming interventions. [ABSTRACT FROM AUTHOR]

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Author-supplied Abstracts.)

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Author-supplied Abstracts.)

Physical inactivity is one of the most important risk factors contributing to morbidity and mortality in the world, although sedentary behavior (SB), low-intensity physical activity (LIPA), and shorter sleep duration have also been associated with various chronic diseases and physiopathological conditions that may affect health, irrespective of one's level of physical activity (PA). Current methods to evaluate and classify the PA level in the population appear to be limited, as they primarily focus on time spent performing moderate- to-vigorous PA (MVPA). The aim of this article is to analyze the scientific literature in regard to various combinations of patterns among sleep, SB, LIPA, and MVPA, in order to propose a more integrative PA classification in apparently healthy children, adolescents, and adults. In general, the most common classification is composed of four categories that combine MVPA with SB level as follows: i) "physically active" or "physically inactive" (meets or does not meet weekly MVPA recommendations) and ii) "high SB" or "low SB" (depending on amount of accumulated sedentary time per day). There is a consensus regarding the classification of physically active or not, but agreement has not been reached on the classification of a high SB or low SB level. This new, integrative approach appears to be an appropriate methodological proposal for categorizing the level of PA, with the aim of providing health professionals and researchers a more comprehensive vision of PA behaviors among the population. [ABSTRACT FROM AUTHOR]

Copyright of Técnica Contable y Financiera is the property of Wolters Kluwer Espana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective. To quantify the prevalence of obesity and obesity-related factors in a crosssectional, observational study of Caribbean students using the results of three recent surveys of health behavior among undergraduates in Barbados, Grenada, and Jamaica. Methods. A total of 1 578 Caribbean undergraduate students from Barbados, Grenada, and Jamaica (ages 18-30 years) completed questionnaires and had physical measurements recorded. Multivariable logistic regression was used to estimate odds ratios (ORs) for the association of nutrition behaviors with prevalence of obesity (body mass index ≥ 30 kg/m2 ); elevated waist-toheight ratio (W/ht) (> 0.50); and high waist circumference (WC) (> 88 cm in females, > 102 cm in males). Models were adjusted for age, year in university, socioeconomic status, and sex. Results. There was a higher prevalence of obesity (13% versus 10%), high WC (21% versus 7%), and high W/ht (35% versus 25%) in females relative to males. Compared to females, males had reduced odds of obesity (OR 0.46), high WC (OR 0.22), and high W/ht (OR 0.61) (P < 0.05 for all). Both females (46%) and males (24%) reported high levels of physical inactivity. Fruit and vegetable consumption was low (approximately two servings per day). Many students reported avoiding fatty foods (40%); this behavior was associated with high W/ht (OR 1.68), obesity (OR 1.90), and high WC (OR 1.82) (P < 0.05 for all). Irregular breakfast consumption, age, and year of study were also positively associated with obesity. Physical activity was not significantly associated with any obesity measure. Conclusions. There was a low prevalence of healthy behaviors and a high prevalence of obesity in this sample of Caribbean young adults. [ABSTRACT FROM AUTHOR]

Objective. Evaluate the effect of an intervention with rumba dance and nutrition education on the cardiovascular risk factors in a group of people with metabolic syndrome in a rural area of Colombia. Methods. Controlled, randomized clinical trial that included 59 people between 30 and 60 years of age with metabolic syndrome. The intervention group (n = 30) participated in a 12-week exercise program of aerobic rumba (60 minutes, 3 days per week) and muscle-strengthening work (30 minutes, twice a week). Each week the group also received two hours of nutrition education. The control group (n = 29) continued with conventional care. An assessment was made of the effect on the cardiovascular risk factors (physiological, metabolic, anthropometric, and nutritional) in the intervention group. Results. The intervention group showed a reduction in systolic blood pressure (-10.0 mmHg; CI95%: -14.3 to -5.6, P < 0.001), diastolic blood pressure (-4.8 mmHg; CI95%: -8.4 to -1.1, P < 0.05) and overall cardiovascular risk at 10 years (-1.5%; CI95%: -2.7 to -0.3, P < 0.05). Furthermore, there was an increase in peak oxygen consumption (1.7 ml O2∙kg-1∙min-1; CI95%: 0.1 to 3.3, P < 0.05) and muscular strength (P < 0.001). Positive changes were also observed in body composition, caloric intake, and consumption of macro and micronutrients (P < 0.05). No differences were detected between metabolic variables in the two groups or in inflammatory markers (P < 0.05). Conclusions. An exercise program with rumba and muscular strengthening, combined with nutrition education, favorably modifies cardiovascular risk factors in people with metabolic syndrome. [ABSTRACT FROM AUTHOR]

Objective. Evaluate a conceptual model that suggests an association between socio­economic status (SES), perception of neighborhood environment, physical activity behavior, and self-rated health status (SRHS) among women living in low-resource neighborhoods of Bogotá, Colombia. Methods. A secondary source analysis of the first measurement of a community cluster trial was used to evaluate a program to encourage a higher consumption of fruits and vegetables and increase physical activity levels among homemakers in Bogotá. Analyses were done using a multivariate multilevel logistic model to identify associations and confirm the mediations proposed in the conceptual model. Results. The adjusted models revealed that individual-level SES and neighborhood perception are inversely and significantly associated with suboptimal SRHS, while the association between physical activity and SRHS was not significant. Conclusions. The study findings underscore the importance of individual SES in assessment of health status and strengthen the evidence on the independent role of perception of neighborhood environment in the SRHS of women. [ABSTRACT FROM AUTHOR]

Objective. To identify the highest priorities for research on environmental and policy changes for promoting physical activity (PA) in Brazil; to uncover any gaps between researchers' and practitioners' priorities; and to consider which tools, methods, collaborative strategies, and actions could be useful to moving a research agenda forward. Methods. This was a mixed-methods study (qualitative and quantitative) conducted by Project GUIA (Guide for Useful Interventions for Activity in Brazil and Latin America) in February 2010-January 2011. A total of 240 individuals in the PA field (186 practitioners and 54 researchers) were asked to generate research ideas; 82 participants provided 266 original statements from which 52 topics emerged. Participants rated topics by "importance" and "feasibility;" a separate convenience sample of 21 individuals categorized them. Cluster analysis and multidimensional scaling were used to create concept maps and pattern matches. Results. Five distinct clusters emerged from the concept mapping, of which "effectiveness and innovation in PA interventions" was rated most important by both practitioners and researchers. Pattern matching showed a divergence between the groups, especially regarding feasibility, where there was no consensus. Conclusions. The study results provided the basis for a research agenda to advance the understanding of environmental and policy influences on PA promotion in Brazil and Latin America. These results should stimulate future research and, ultimately, contribute to the evidence-base of successful PA strategies in Latin America. [ABSTRACT FROM AUTHOR]

Objective. Bronfenbrenner's ecological systems theory, a multisystem framework, was used to identify risk and protective factors associated with adolescent mental and physical health (AMPH) in the English-speaking Caribbean. Methods. A structured literature review, using the online databases of Medline, PsychInfo, and Scopus, was conducted to identify peer-reviewed studies published between January 1998 and July 2011 focused on adolescents ages 10-19 years. Results. Sixty-eight articles were examined: 40 on adolescent mental health (AMH), 27 on adolescent physical health (APH), and 1 on both topics. Key individual factors included gender and age. Religiosity and engagement in other risk behaviors were associated with AMH, while the presence of other chronic illnesses affected APH. Significant determinants of AMH in the microsystem included family and school connectedness, family structure, and socioeconomic status. Maternal obesity, parental education, and school environment influenced APH. Studies that investigated macrosystem factors reported few consistent findings related to AMPH. A history of family mental health problems and physical and sexual abuse was significantly associated with AMH in the chronosystem, while a family history of diabetes and low birth weight were associated with APH. Studies did not examine the exosystem or the mesosystem. Conclusions. AMPH in the English-speaking Caribbean is affected by a variety factors in developing adolescents and their surroundings. Gender, family, and early exposure to negative environments are salient factors influencing AMPH and present potential avenues for prevention and intervention. A fuller understanding of AMPH in this region, however, requires scientifically rigorous studies that incorporate a multisystem approach. [ABSTRACT FROM AUTHOR]

Objective. To determine, through the use of a structural equation model, the relationships that exist between physical activity, body fat, perceived physical ability, and three indicators of psychological well-being, in a sample of Spanish university students. Methods. A descriptive cross-sectional study of 639 students 18-29 years of age representative of the universities of Valencia, Spain, during the 2005-2006 term. Physical exercise was rated by taking an inventory of healthy behaviors among students. The following scales were applied: self-perceived physical ability, self-esteem, satisfaction with life, and subjective vitality. Body fat was expressed as the percentage of fat mass (PFM). A theoretical model was devised using six measured variables. Results. The participants' level of physical activity was moderate; they perceived themselves to be physically competent; had high self-esteem; were satisfied with life; and had high vitality. Physical activity was negatively correlated with PFM in men and women alike; and negatively associated with perceived physical ability; while perceived physical ability was positively associated with self-esteem, life satisfaction, and subjective vitality. The effect of physical activity on perceived competence was mediated in part by PFM in men. In women, exercise was directly correlated to PFM, as well as perceived ability, without PFM mediation. Conclusions. Increased physical activity is of great value to public health because, in addition to helping to reduce body fat, it improves psychological well-being and self-image. [ABSTRACT FROM AUTHOR]

Objectives. To analyze the motivators and barriers to physical activity and sports among the population of metropolitan Madrid, as well as any correlations with gender, age, and social status. Methods. A cross-sectional study of a sample of 625 individuals whose data were representative of the whole population, with a ± 4% margin of error and a 95.5% confidence interval (95%CI). The sampling type selected was multistage, utilizing an ad hoc questionnaire. Results. The most frequently cited motivations for exercising were: for fun (29.9%), to stay in shape (26.4%), and health (16.1%), differing according to gender (χ2(8) = 19.635; P = 0.009; 95%CI: 0.007-0.011) and age (χ2(32) = 55.671; P = 0.006; 95%CI: 0.005-0.0080). With regard to activity cessation, the demands of work and family (24.1%) and lack of time (22.2%) were the most common reasons, correlating with age (χ2(24) = 36.955; P = 0.041; 95%CI: 0.037-0.044) and slightly with gender (χ2(6) = 11.753; P = 0.069; 95%CI: 0.063-0.074). The reasons most often cited for never exercising were lack of time (24.4%) and not enjoying it (24.4%), uncorrelated with any of the study variables. Conclusions. Among the study sample, the purpose of sports and exercise was for fun and recreation, aimed at maintaining and improving health and acquiring an attractive figure. Motivators driving activity and discontinuation were correlated with age and gender. Conversely, the reasons for never exercising were independent of the study variables. [ABSTRACT FROM AUTHOR]