Search results for " DEB"

Fiscal and regulatory federalism in the European Union

1995

This contribution summarizes some quantitative results and presents relevant policy-oriented conclusions obtained from research program No. PBS91-0363. It is mainly supported by the Inter-ministerial Committee on Science and Technology of the Spanish government, which was carried out at the Public Finance and Public Sector Economics Research Unit of University of Valencia (Spain) to analyze, from a fiscal and regulatory point of view, the dynamic characteristics of federalism in the European Union. The research was performed in order to contribute to the establishment of the basis for the acceleration of the economic European integration and the future constitution of the United States of E…

Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits

2019

Despite the extensive research on audit fees, few studies have examined the effect of audit fees on the cost of debt. Based on the credence goods theory, we examine whether the effect of audits on the cost of debt is affected by the type of audit (voluntary or mandatory) and the audit fees, as well as whether there is a combined effect of voluntary audits and audit fees, so that the effect of voluntary audits on the cost of debt is affected by audit fees. Using a sample of Spanish SMEs, we find an asymmetric effect of audit fees on the cost of debt: higher audit fees are associated with a lower cost of debt for voluntarily audited companies, while the association is not significant for mand…

Debitoru parādu vadība

2015

Bakalaura darba mērķis: analīzes pamatā, noteikt debitoru parādu stāvokli, rast efektivitāi debitoru parādu vadīšanā, kas veicinātu uzņēmuma SIA „RHS” finansiālā stāvokļa uzlabošanu kopumā (uz SIA „RHS” piemērā). Pētījuma odjekts: Uzņēmums SIA „RHS”. Pētījuma priekšmets: Uzņēmuma debitoru parādi 2013. gadā, to attīstības tendences salīdzināšana ar 2012. gada rādītājiem. Bakalaura darbs sastāv no 3. nodaļām. 1. nodaļā ir izpētīta un savākta teorētiskā bāze par debitoru parādu vadību, uzskaites un novērtēšanas metodēm. 2. un 3. nodaļā ir veikts uzņēmuma debitoru parādu novērtējums. Novērtējuma veikšanai tiek izmantota uzņēmuma dokumentācija: par 2012. – 2013.gadu. Atslēgvārdi: debitoru parādi…

Two Democracies Work Better Together. French and Italian decision-making processes for the Turin-Lyon railway project.

2013

The Pan-European Corridor V railway line connects Lisbon and Kiev and touches many European countries. The paper present focuses on the Turin-Lyon section where French and Italian authorities jointly work on this huge infrastructure project while applying different approaches. While there are provisions for a public debates on such issues in France, there is no similar institutional framework in Italy. Hence, the analysis allows to compare the dynamics of the public debate in two democratic systems with different public decision-making systems and political cultures. While the French case evidences that public institutions can activate participation by providing “invited spaces” for collect…

Revolutionary concepts and languages in the Sister Republics of the late 1790s

2014

Dialoghi fra storia e disegno: il progetto di Enrico Del Debbio per la Casa del Balilla di Enna

2022

Attraverso il rapporto dialogico tra due diverse discipline afferenti al campo dell’architettura, come la storia e il disegno, in questo saggio si tenterà di indagare un’opera sconosciuta di Enrico Del Debbio, realizzata difformemente rispetto all’ipotesi progettuale: la Casa del Balilla per la città di Enna. Il progetto originario dell’architetto carrarese sarà ricostruito digitalmente a partire dall’esaustiva documentazione grafico-progettuale ritrovata presso il MAXXI di Roma. Un processo esegetico durante il quale si porterà alla luce un frammento finora inedito, quantunque infinitesimale della storia dell’architettura italiana, mediante l’applicazione combinata degli strumenti della Sc…

Comparative genomic and phylogenetic analyses of gammaproteobacterial glg genes traced the origin of the Escherichia coli glycogen glgBXCAP operon to…

2015

© 2015 Almagro et al. Production of branched α-glucan, glycogen-like polymers is widely spread in the Bacteria domain. The glycogen pathway of synthesis and degradation has been fairly well characterized in the model enterobacterial species Escherichia coli (order Enterobacteriales, class Gammaproteobacteria), in which the cognate genes (branching enzyme glgB, debranching enzyme glgX, ADP-glucose pyrophosphorylase glgC, glycogen synthase glgA, and glycogen phosphorylase glgP) are clustered in a glgBXCAP operon arrangement. However, the evolutionary origin of this particular arrangement and of its constituent genes is unknown. Here, by using 265 complete gammaproteobacterial genomes we have …

Commenti agli artt. 543-566

2019

Espropriazione forzata - pignoramento presso terzi - pignoramento immobiliare Commentary of civil procedure code articles ruling a) seizure in the hands of a third person; b) seizure of immoble assets of the debtor

Claustre Obert: El futur de la universitat pública espanyola

2013

La taula redona 'La universitat pública espanyola i el seu futur. Un debat obert en el context de l'informe Wert' se celebra hui dilluns dia 15 d'abril a les 18:30 hores en l'Aula Magna del Centre Cultural La Nau de la Universitat de València. Estarà moderada pel rector de la Universitat de València, Esteban Morcillo. Participaren Juan Julià, vicepresident de la Conferència de Rectors de les Universitats Espanyoles (CRUE) i rector de la Universitat Politècnica de València, i Francesc Xavier Grau i Vidal, rector de la Universitat Rovira i Virgili i autor de l'informe 'La universidad pública en España'.

Debating Europe: Effects of the “Eurovision Debate” on EU Attitudes of Young German Voters and the Moderating Role Played by Political Involvement

2016

In the run-up to the elections to the European Parliament in 2014, EU citizens had the unprecedented opportunity to watch televised debates between the candidates running for president of the European Commission. The most important debate was the so-called "Eurovision debate", which was broadcasted in almost all EU member states. In this study we explore the responses of a sample of 110 young German voters, who watched this debate, to the candidates' messages and whether exposure to the debate caused a shift in the respondents' attitudes towards the EU. Combining data from a quasi-experiment, real-time response data, and data from a content analysis of the debate, we find that respondents' …