Browsing by Subject "Soccer players"

Now showing 1 - 3 of 3
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    Comparación de la densidad mineral ósea en futbolistas y árbitros de nivel profesional
    (Universidad de Murcia. Servicio de publicaciones, 2021) López García, Ricardo; Lagunes Carrasco, José Omar; Carranza García, Luis Enrique; Navarro Orocio, Ricardo
    El objetivo de este estudio fue comparar la densidad mineral ósea (DMO) de los futbolistas y árbitros de nivel profesional. Se realizaron mediciones de la densidad mineral del hueso con el equipo de absorciometría dual de rayos X (DEX A) en el cual se evaluaron las regiones de la columna, cadera, costillas, brazos, piernas y cuerpo completo a 27 futbolistas (19.81 ± 1.14 años de edad) y 22 árbitros (24.95 ± 3.54 años de edad) de la segunda división de la liga profesional de fútbol MX de México. Se utilizo el programa estadístico SPSS (21.0), utilizando la prueba para muestras independientes de la t de Student, considerando el valor de significancia de p ≤ .05. Los futbolistas lograron una mayor DMO que los árbitros en la mayoría de las regiones del cuerpo, encontrándose solamente diferencia significativa en las piernas y en la cadera (p ≤ .05). La alta mineralización de las piernas de los futbolistas se debe al alto contacto de repetidas ocasiones con el balón de juego, aunque también se obtuvo un alta DMO en los árbitros que en otros deportes de otros estudios. Concluyendo así que la práctica del arbitraje en el fútbol es positivo para el fortalecimiento del hueso. Sin embargo hacen falta realizar más estudios sobre la DMO en árbitros, réferi y jueces en el fútbol y en otras disciplinas.
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    Critical discussion regarding the valuation of the most relevant assets insoccer clubs: Auditorst’insights
    (Universidad de Murcia, Servicio de Publicaciones, 2024) Martín-Lozano, Francisco Javier; Carrasco-Gallego, Amalia
    This paper proves that under current international accounting standards, the most relevant assets of all professional soccer clubs at year-end, players’ transfer fees, can be measured and disclosed at fair value. Research was based on a triangulation approach. Firstly, a theoretical discussion regarding the feasibility of Fair Value Accounting as opposed to Historical Cost Accounting as currently applied was carried out. Secondly, an extra-accounting assessment technique occasionally used by clubs was analysed in depth. Thirdly, qualitative research work was undertaken which included surveys and interviews with soccer clubs financial auditors. This work shows how unreliable the financial statements figures of these intangible assets in soccer clubs are, and consequently points to the lack of transparency generated by applying the inadequate currently accounting valuation. It also demonstrates the need to apply a valid and feasible ex-ternal valuation technique at fair value complying with IFRS requirements. A new contribution is made using a valuation and disclosure proposal which could avoid current accounting misreporting, thus helping not only the football clubs’ stakeholders in their decision-making process, but also the UEFA with their "Financial Fair Play"1regulation which monitors clubs finances.
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    Relationship between Respiratory Muscle Function and Postural Stability in Male Soccer Players: A Case-Control Study
    (2021-05-29) León Morillas, Felipe; Lozano Quijada, Carlos; Lérida Ortega, Miguel Ángel; León Garzón, Martha Cecilia; Ibáñez Vera, Alfonso Javier; Oliveira Sousa, Silvana Loana de; Fisioterapia
    The important role of postural stability in exercise performance has been determined by several authors. Despite this, few studies have analyzed the relationship between respiratory muscles' strength and postural stability in athletes. For this reason, the aim of this study was to investigate the relationship between postural stability and respiratory muscles' function in male soccer players. A case-control study was conducted over twenty-eight healthy men (18 soccer players; 10 non-athletes). Inspiratory muscle strength (MIP) and respiratory resistance (MVV) were obtained through a digital spirometer. Stability variables were obtained in standing position on a stabilometric platform and in open and closed eyes conditions. The area and length of the center of pressures and displacements in the X and Y range were analyzed. Pearson's coefficient was used to measure the linear correlation between MIP, MVV and stabilometric variables. In the soccer players' group, MIP and MIP % predictive were inversely correlated with length (r = -0.535 and r = -0.585; p < 0.05) and X range (r = -0.527 and r = -0.560; p < 0.05), whereas MVV was directly correlated with length (r = 0.606; p < 0.01) and Y range (r = 0.558; p < 0.05). Our results show that the greater the inspiratory muscle strength, the less displacement of the pressure center, while at higher respiratory rates there is greater displacement.