Search results for " ANN"

showing 10 items of 1343 documents

sub Artt. 2821-2824. Dell'ipoteca volontaria

2019

Il commento descrive la disciplina dell'ipoteca volontaria dall'art. 2821 c.c. all'art. 2824 c.c.

ipoteca su beni altruiipoteca fondiariaipoteca sui beni futuriSettore IUS/01 - Diritto PrivatoIpoteca volontariaipoteca iscritta in base a titolo annullabileconcessione d'ipoteca

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ESTUDIO DEL EFECTO INFORMATIVO DEL ANUNCIO DE BENEFICIOS TRIMESTRALES

2005

In this research we investigate whether quarterly earnings announcements are informative using awide sample of firms listed in the Spanish Stock Market (SIBE). We study the period comprised between thethird quarterly of 2002 and the fourth quarterly of 2003. We analyse whether abnormal returns are related tothe quarter in which the announcement is released, whether the announcement implies good or bad news forthe firm, the source of the information, the size of the firm and whether the firm is followed by analysts.Results show that quarterly earnings announcements are informative. We also obtain evidence of a possibleuse of insider information in the case of the announcements disclosed in t…

jel:G14jel:G19Anuncio de beneficios trimestrales rendimiento anormal información privilegiada Quarterly earnings announcements abnormal returns insider information.jel:G12

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A HUMAN RESOURCE ONTOLOGY FOR RECRUITMENT PROCESS

2009

In this paper we propose a model of ontology for the human resource domain. We emphasize the benefits resulting from the application of Semantic Web technologies in the recruitment process. We use currently available standards and classifications to develop a human resource ontology which gives us means for semantic annotation of job postings and applications. Furthermore, we outline the process of semantic matching which improves the quality of query results. Finally, we propose the architecture of an evaluation system based on Semantic Web technologies.

jel:M15human resource ontology HR-XML e-recruitment semantic annotation.jel:O15Review of General Management

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La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales

2007

The adoption of IASB accounting regulations by the European Union has led to a process of reform in Spanish legislation on corporations, similar to that which occurred at the end of the 1980s. The approval of Law 16/2007 brings with it numerous changes in the legal framework of companies, particularly with regard to their accounts. This paper analyses the most important of the new measures arising from the reform, focusing especially on how they affect social economy enterprises. In particular, a study is carried out to compare the draft of the new General Accounting Plan, which was published last July by the Institute of Accounting and Auditing, and the currently applicable regulations.

jel:M41jel:K22jel:P13IAS/IFRS Accounting company legislation General Accounting Plan Annual accounts SMEs.CIRIEC-España, revista de economía pública, social y cooperativa

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Uncertainties on the determination of the strong coupling αs from the energy evolution of jet fragmentation functions at low z

2014

The QCD coupling alpha_s is determined at NLO*+NMLLA accuracy from the comparison of experimental jet data to theoretical predictions of the energy-evolution of the parton-to-hadron fragmentation function moments (multiplicity, peak, width, skewness) at low fractional hadron momentum z. From the existing e+e- and e-p jet data, we obtain alpha_s(m_Z^2) = 0.1195 +/- 0.0021 (exp.) {+0.0015}_{-0.0} (scale) at the Z mass. The uncertainties of the extracted alpha_s value are discussed.