Search results for " rev"
showing 10 items of 3376 documents
Contratos de permuta financiera ante el impuesto sobre el valor añadido
2021
El estudio de la tributación en el impuesto sobre el valor añadido de los contratos de permuta financiera, exige el previo conocimiento de estos derivados financieros. Para ello acudimos a la jurisprudencia del Tribunal de Justicia de la Unión europea y a las nociones de la Contabilidad internacional
The Uses of Analogies in Seventeenth and Eighteenth Century Science
2011
The object of this paper is to look at the extent and nature of the uses of analogy during the first century following the so-called scientific revolution.Using the research tool provided by JSTOR we systematically analyze the uses of “analog” and its cognates (analogies, analogous, etc.) in the Philosophical Transactions of the Royal Society of London for the period 1665–1780. In addition to giving the possibility of evaluating quantitatively the proportion of papers explicitly using analogies, this approach makes it possible to go beyond the maybe idiosyncratic cases of Descartes, Kepler, Galileo, and other much studied giants of the so-called Scientific Revolution. As a result a classifi…
Priorities and gaps in Mediterranean bat research evidence: a systematic review for the early twenty-first century
2022
Bat conservation is one of the top global concerns for research today; however, conservation efforts may still be limited and impotent due to inadequacy and scarcity of data. Hence, identifying research trends, threatening factors, species status, and geographical priorities is an essential tool for future conservation, protection and prioritization. Here we conduct a comprehensive systematic review to identify current research priorities, trends, general patterns and gaps regarding Mediterranean bat researches. A total of 97 studies were found in the years spanning between 2000 and 2021. There were 18 studies with sufficient data for qualitative statistical analysis to investigate the impa…
ORGANIZATIONAL STIGMA: A SYSTEMATIC REVIEW AND SYNTHESIS
2022
This systematic review aims to individuate the main theories, types and levels in organizational stigma studies, in order to fix the state of the art about the topic and propose a synthesis of the perspectives re- viewed. Indeed, literature about organizational stigma is growing but suffers of a lack of categorization of the different theoretical frameworks, stigma types classifications and levels of analysis. So, this systematic review includes reviews about organizational stigma and original studies about stigma types and levels. After individuating eight main theoretical frameworks on which organizational stigma is based, we found eight organizational stigma’s classifications of types an…
Seeking Technical Debt in Critical Software Development Projects : An Exploratory Field Study
2016
In recent years, the metaphor of technical debt has received considerable attention, especially from the agile community. Still, despite the fact that agile practices are increasingly used in critical domains, to the best of our knowledge, there are no studies investigating the occurrence of technical debt in critical software development projects. The results of an exploratory field study conducted across several projects reveal that a variety of business and environmental factors cause the occurrence of technical debt in critical domains. Using Grounded Theory method, these factors are categorized as ambiguity of requirement, diversity of projects, inadequate knowledge management, and res…
In-Flow Peer Review
2014
Peer-review is a valuable tool that helps both the reviewee, who receives feedback about his work, and the reviewer, who sees different potential solutions and improves her ability to critique work. In-flow peer-review (IFPR) is peer-review done while an assignment is in progress. Peer-review done during this time is likely to result in greater motivation for both reviewer and reviewee. This workinggroup report summarizes IFPR and discusses numerous dimensions of the process, each of which alleviates some problems while raising associated concerns.
Fault-proneness of open source software: Exploring its relations to internal software quality and maintenance process
2013
The goal of this study is to explore how fault-proneness of open source software (OSS) could be explained in terms of internal quality attributes and maintenance process metrics. We reviewed earlier studies and performed a multiple case study of eight Java-based projects based on data available in the Source Forge repository. Overall, we studied 342 re- leases of those systems. As is usual, software quality was regarded as a set of internal and external quality attributes. A to- tal of 76 internal quality attributes were measured from the source code of the selected systems via the tool SoftCalc. Two external quality attributes contributing to fault-proneness were in turn obtained from the …
100+ Metrics for Software Startups : A Multi-Vocal Literature Review
2018
Operator Revenue Analysis for Device-to-Device Communications Overlaying Cellular Network
2018
Device-to-device (D2D) communications has recently gathered significant research interest due to its efficient utilization of already depleting wireless spectrum. In this article, we considered a scenario where D2D users communicate in the presence of cellular users in an overlay network setup. In order to analyze the revenue of service providers in monetary terms, the paper provides exact expressions of operator profit for both D2D and cellular users. More specifically, we take into account different network parameters including user density, transmit power and channel variations to understand their impact on the total revenue of the operator. Finally, we derive the balancing value of freq…