1.

Record Nr.

UNINA9911018808203321

Autore

Ryan Stephen G

Titolo

Financial instruments and institutions : accounting and disclosure rules / / Stephen G. Ryan

Pubbl/distr/stampa

Hoboken, N.J., : John Wiley & Sons, c2007

ISBN

9786610839377

9781119196723

1119196728

9781280839375

1280839376

9780470139578

0470139579

Edizione

[2nd ed.]

Descrizione fisica

1 online resource (530 p.)

Disciplina

657/.76

Soggetti

Financial instruments - Accounting

Financial institutions - Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Financial Instruments and Institutions; Contents; Preface; WHY I WROTE THE BOOK; ENRON, SARBANES-OXLEY, AND CHANGES IN FINANCIAL REPORTING RULES FOR STRUCTURED FINANCE TRANSACTIONS; TOPICAL COVERAGE AND STRUCTURE OF THE BOOK; SIGNIFICANT CHANGES FROM THE FIRST EDITION; Acknowledgments; Chapter 1: Financial Instruments and Institutions; MAIN INGREDIENTS OF THE ANALYSIS OF FINANCIAL INSTRUMENTS; ACTIVITIES AND RISKS OF FINANCIAL INSTITUTIONS; VALUATION OF FINANCIAL INSTITUTIONS IN PRACTICE; NOTES; Chapter 2: Nature and Regulation of Depository Institutions; ACTIVITIES OF DEPOSITORY INSTITUTIONS

BANK REGULATIONBANK SUBTYPES; RECENT TRENDS; NOTES; Chapter 3: Thrifts; FINANCIAL STATEMENT STRUCTURE; MAIN RISK-RETURN TRADE-OFFS AND FINANCIAL ANALYSIS ISSUES; NOTES; Chapter 4: Interest Rate Risk and Net Interest Earnings; VIEWS OF INTEREST RATE RISK; INTEREST RATE RISK CONCEPTS; ANALYSIS OF NET INTEREST EARNINGS; RATE-VOLUME ANALYSIS; REPRICING GAP DISCLOSURES;



NOTES; Chapter 5: Credit Risk and Losses; ECONOMICS OF CREDIT RISK; ACCOUNTS FOR LOANS AND LOAN LOSSES; ACCOUNTING AND DISCLOSURE RULES FOR UNIMPAIRED LOANS; ACCOUNTING AND DISCLOSURE RULES FOR IMPAIRED LOANS

LOAN PORTFOLIO QUALITY AND LOAN LOSS RESERVE ADEQUACYRESEARCH ON BANKS' LOAN LOSS RESERVES; APPENDIX 5A: SUNTRUST BANKS-AFTER THE RESTATEMENT; NOTES; Chapter 6: Fair Value Accounting for Financial Instruments: Concepts, Disclosures, and Investment Securities; FAIR VALUE ACCOUNTING FOR FINANCIAL INSTRUMENTS; DISCLOSURES OF THE FAIR VALUE OF FINANCIAL INSTRUMENTS; INVESTMENT SECURITIES; APPENDIX 6A: WASHINGTON FEDERAL'S BIG GAP; NOTES; Chapter 7: Mortgage Banks; MORTGAGE BANKING INDUSTRY, MAJOR PLAYERS, AND ACTIVITIES; FINANCIAL STATEMENT STRUCTURE

MAIN RISK-RETURN TRADE-OFFS AND FINANCIAL ANALYSIS ISSUESACCOUNTING FOR FEES AND COSTS; NOTES; Chapter 8: Securitizations; WHY AND WHAT?; SECURITIZATION STRUCTURES; SFAS NO. 140; FINANCIAL ANALYSIS ISSUES; EMPIRICAL RESEARCH ON SECURITIZATIONS; SERVICING RIGHTS AND PREPAYMENT-SENSITIVE SECURITIES; APPENDIX 8A: DORAL FINANCIAL'S INTERESTING INTEREST-ONLY STRIPS; NOTES; Chapter 9: Elements of Structured Finance Transactions; SPECIAL-PURPOSE/VARIABLE-INTEREST ENTITIES; RELATED TRANSACTIONS; HYBRID FINANCIAL INSTRUMENTS; FINANCIAL GUARANTEES

RECENT SEC DECISIONS REGARDING STRUCTURED FINANCE TRANSACTIONSNOTES; Chapter 10: Commercial Banks; BALANCE SHEET; INCOME STATEMENT; CASH FLOW STATEMENT; NOTES; Chapter 11: Derivatives and Hedging; DERIVATIVES; HEDGING; SFAS NO. 133 (1998), AS AMENDED; FRAMEWORK FOR ASSESSING FINANCIAL INSTITUTIONS' DERIVATIVES AND HEDGING; NOTES; Chapter 12: Market Risk Disclosures; OVERVIEW OF FRR NO. 48 (1997); TABULAR FORMAT; SENSITIVITY APPROACH; VALUE-AT-RISK APPROACH; COMPARISON OF DISCLOSURE APPROACHES; EFFECT OF SUNTRUST'S DERIVATIVES AND HEDGING ON ITS MARKET RISK; RESEARCH

APPENDIX 12A: BANK OF AMERICA'S DERIVATIVES, HEDGING, AND MARKET RISK

Sommario/riassunto

This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a "fair value" perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.



2.

Record Nr.

UNINA9911019648703321

Autore

Rayman Margaret

Titolo

Nutrition and arthritis / / Margaret Rayman, Alison Callaghan

Pubbl/distr/stampa

Oxford ; ; Ames, Iowa, : Blackwell Pub., 2006

ISBN

9786610748105

9781280748103

1280748109

9780470760796

0470760796

9780470775011

0470775017

9781405172875

1405172878

Descrizione fisica

1 online resource (282 p.)

Altri autori (Persone)

CallaghanAlison

Disciplina

616.7/220654

Soggetti

Arthritis - Nutritional aspects

Arthritis - Diet therapy

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Contents; 8.6.2 Iron status in OA and RA patients; Acknowledgements; Abbreviations; 1 Introduction; 1.1 The range of rheumatic diseases; 1.2 Rheumatoid arthritis (RA):description; 1.3 Osteoarthritis (OA):description; 1.4 Incidence and prevalence; 1.5 Mortality; 1.6 Morbidity; 1.7 Economic cost of arthritis; 1.8 The aim of this book; 2 Classification,pathology and measures of disease assessment; 2.1 Classification of OA; 2.2 Classification of RA; 2.3 Pathology of OA; 2.3.1 General features of OA; 2.3.2 Structure of cartilage; 2.3.3 Pathogenesis of OA; 2.3.3.1 Cartilage degradation

2.3.3.2 Nitric oxide synthesis damages chondrocytes2.3.3.3 Sulphation pattern of GAGs in articular cartilage; 2.3.3.4 Bone changes; 2.3.3.5 Inflammation; 2.3.3.6 Angiogenesis; 2.3.3.7 Oxidative stress; 2.4 Pathology of RA; 2.4.1 General features of RA; 2.4.2 Immunopathogenesis and production of inflammatory mediators; 2.4.3



Autoantibodies:rheumatoid factor; 2.4.4 Glycosylation patterns of immunoglobulins and complement activation; 2.4.5 Dietary lectins,gut translocation and the shared epitope; 2.4.6 Abnormal gut microflora

2.4.7 Reactive oxygen and nitrogen species involved in damage to the rheumatoid joint2.4.7.1 Phagocytosis; 2.4.7.2 Hypoxia reperfusion injury and joint pH; 2.4.7.3 Involvement of nitric oxide and peroxynitrite; 2.4.7.4 Consequences of the production of reactive oxygen and nitrogen species in the RA joint; 2.4.8 Lipid abnormalities and cardiovascular risk in RA; 2.4.8.1 C-Reactive Protein (CRP); 2.4.8.2 Dyslipidaemia; 2.4.8.3 Endothelial dysfunction; 2.4.8.4 Oxidised LDL in the joint and the formation of fatty streaks; 2.4.8.5 Adhesion molecules; 2.4.8.6 Haemostatic changes

2.4.8.7 Elevated homocysteine and low vitamin B6 status2.4.8.8 Elevated homocysteine and impaired sulphur metabolism; 2.4.8.9 Insulin resistance; 2.4.9 Angiogenesis; 2.4.10 Osteoporosis; 2.5 Assessment of severity of RA and OA; 2.5.1 Outcome measures for RA; 2.5.1.1 Patient 's global assessment; 2.5.1.2 Pain; 2.5.1.3 Disability; 2.5.1.4 Swollen and tender joint counts; 2.5.1.5 Acute phase reactants; 2.5.1.6 RA quality of life index; 2.5.1.7 Radiological assessment; 2.5.2 Some outcome measures for OA; 2.5.2.1 Patient global assessment; 2.5.2.2 Pain score; 2.5.2.3 New joint score

2.5.2.4 Severity score2.5.2.5 Disability; 2.5.2.6 Radiological assessment; 3 Aetiology and risk factors for osteoarthritis and rheumatoid arthritis; 3.1 Introduction; 3.2 Genetic risk factors; 3.3 Age; 3.4 Gender; 3.5 Biomechanical factors as risk factors for OA; 3.5.1 Occupation,sport and physical activity; 3.5.2 Joint trauma and surgery; 3.5.3 Load distribution and malalignment; 3.5.4 Muscle weakness; 3.6 Obesity; 3.7 Smoking; 3.8 Dietary factors; 3.8.1 Olive oil; 3.8.2 Fish and n-3 polyunsaturated fatty acid (PUFA); 3.8.3 Meat; 3.8.4 Fruit and vegetables; 3.8.5 Antioxidants

3.8.6 Vitamin C

Sommario/riassunto

Arthritis affects millions of people throughout the world and while its treatment is usually medical or surgical, there exists an increasingly large body of evidence concerning the positive effects of nutrition on the condition.  There are over two hundred forms of rheumatoid disease, with conditions varying in prevalence. In this important title the authors have focussed on osteoarthritis (OA) and rheumatoid arthritis (RA), the most common arthritic diseases with the largest body of dietary data. Including coverage of disease incidence and prevalence, pathology, aetiology and meas