Search results for " difference"
showing 10 items of 1369 documents
El papel de la información contable del impuesto sobre sociedades para la predicción de los resultados futuros
2023
El reconocimiento contable del impuesto sobre sociedades representa el punto en el que convergen las normas contables y fiscales y a partir del cual se manifiestan las diferencias. El impuesto sobre sociedades devengado ha sido el inicio de esta investigación, motivada en el interrogante sobre su contenido, significado y utilización. La literatura ha utilizado las diferencias entre contabilidad y fiscalidad para relacionarlas con las características del resultado contable, en concreto con su crecimiento y persistencia y con la utilización que el mercado hace de la información sobre impuestos contenida en los informes financieros o para analizar si es utilizada para manipular resultados. Est…
Mapping productivity and essential biophysical parameters of cultivated tropical grasslands from sentinel-2 imagery.
2020
Nitrogen (N) is the main nutrient element that maintains productivity in forages
Koulukotisijoitus - nuoren toinen mahdollisuus? : mielenterveyden häiriöiden, oppimisvaikeuksien ja perheongelmien kirjo kehittämishaasteena
2011
Ex-post evaluation of Territorial Integrated Projects in Italy: an empirical analysis at firm level
2013
This paper focuses on the evaluation of an incentive program for firms implemented in southern Italy during the last decade. In the framework of the policy instruments aimed to reduce territorial disparities, and to support local development, territorial integrated projects (TIP) constituted a new operational mode to implement the Regional Operational Programmes. A TIP is defined as a ?set of inter-sectorial actions, closely consistent and linked among them, which converge towards the common objective of territorial development and justify a unitary implementation approach'. The resources allocated for each TIP may be aimed at three types of interventions such as infrastructures, public act…
The CHRONOS Real-World Evidence of Biologic Treatments in Psoriatic Arthritis in Italy: A Post Hoc Gender Analysis
2022
: Background: Phenotypic features and outcome differences between sexes have been reported in psoriatic arthritis (PsA). However, little is known about sex differences in effectiveness of biologics in clinical practice. Methods: Post hoc gender analysis of the CHRONOS, a multicenter, noninterventional, retroprospective Italian real-world study assessing 6-month and 1-year effectiveness of biologics for PsA. Results: Eligible patients were 399, 43.1% men. Sociodemographic characteristics, type of arthritis, baseline Disease Activity Score 28 joints (DAS28), and duration of biologic treatment were rather homogeneous. More men were overweight/obese and naive to biologics. The most frequently u…
Like Parents, like Teenagers: A Romanian Youth Smoking Overview
2015
AbstractThis paper estimates how family model influences youth's smoking behaviors and describes smoking behavior in Romania nowadays. A questionnaire-based survey was used and data was collected from a national sample (1,364 people: 536 male and 828 female; average age 22,71 years and SD=3,128). The paper analyses only the items relevant for smoking behavior.Using a quasi-experimental design, we found a significant difference determinated by father's model (ρ(1364)= 0,158, p < 0,05), mother's model (ρ(1362)=0,155, p < 0,05), and brothers/sisters’ model (ρ(1362)=0,219, p < 0,05), regarding smoking behavior.Keywords: smoking behaviour, Romanian teenagers, parental model, Health Psychology
Determinants of the interannual relationships between remote sensed photosynthetic activity and rainfall in tropical Africa
2007
International audience; The response of photosynthetic activity to interannual rainfall variations in Africa South of the Sahara is examined using 20 years (1981-2000) of Normalised Difference Vegetation Index (NDVI) AVHRR data. Linear correlations and regressions were computed between annual NDVI and annual rainfall at a 0.5° latitude/longitude resolution, based on two gridded precipitation datasets (Climate Prediction Center Merged Analysis of Precipitation [CMAP] and Climatic Research Unit [CRU]). The spatial patterns were then examined to detect how they relate to the mean annual rainfall amounts, land-cover types as from the Global Land Cover 2000 data set, soil properties and soil typ…
Generalized wave propagation problems and discrete exterior calculus
2018
We introduce a general class of second-order boundary value problems unifying application areas such as acoustics, electromagnetism, elastodynamics, quantum mechanics, and so on, into a single framework. This also enables us to solve wave propagation problems very efficiently with a single software system. The solution method precisely follows the conservation laws in finite-dimensional systems, whereas the constitutive relations are imposed approximately. We employ discrete exterior calculus for the spatial discretization, use natural crystal structures for three-dimensional meshing, and derive a “discrete Hodge” adapted to harmonic wave. The numerical experiments indicate that the cumulat…
TISSBERT: A benchmark for the validation and comparison of NDVI time series reconstruction methods
2018
[EN] This paper introduces the Time Series Simulation for Benchmarking of Reconstruction Techniques (TISSBERT) dataset, intended to provide a benchmark for the validation and comparison of time series reconstruction methods. Such methods are routinely used to estimate vegetation characteristics from optical remotely sensed data, where the presence of clouds decreases the usefulness of the data. As for their validation, these methods have been compared with previously published ones, although with different approaches, which sometimes lead to contradictory results. We designed the TISSBERT dataset to be generic so that it could simulate realistic reference and cloud-contaminated time series …
Association of emotional intelligence with resilience and work engagement in sports coaches
2021
Problem statement. Sports coaching is recognized as a stressful and challenging profession due to several different aspects such as organizational, performance, contextual, interpersonal, and intrapersonal stressors that coaches face. High level of work stress is a risk factor for decreased well-being at work. Sports coaches’ wellbeing not only matters to coaches themselves but plays a significant role in athlete performance and well-being as well. Approach. There is research evidence on sports coaches’ stress and burnout. There is, however, little knowledge on personal resources that enhance sports coach’s well-being at work. Therefore, studies that examine personal resource factors that f…