Search results for " services"

Estudio comparativo de los recursos y servicios en las bibliotecas universitarias y de investigación de la ciudad de Valencia.

1999

En el presente trabajo se realiza una comparación de los recursos disponibles y de los servicios ofrecidos en las bibliotecas dependientes de la Universidad de Valencia (UV), de la Universidad Politécnica de Valencia (UPV) y del Consejo Superior de Investigaciones Científicas (CSIC), y localizadas geográficamente en la ciudad de Valencia. Asimismo, se pretende evaluar y comparar estos recursos y servicios en el conjunto de las bibliotecas dependientes de las tres instituciones citadas, mediante el empleo de unos ratios. In the present work it is realized a comparison of the provided resources and the services that are offered in the dependent libraries of the University of Valencia (UV), th…

Higiena

1926

Digital services forUniversity - digital archiving, e-publishing, digitization, e-textbooks

2014

Presentation from the workshop "Informational services for research process" (14.-16.04.2014., Riga).

Noves prestacions al Serveis Socials: per a qui? per a què? La Llei Valenciana de Protecció a la Maternitat

2010

The Generalitat Valenciana (Valencia Autonomous Community Authority) approved the maternity protection law one year ago. In this article, we talk about this law, its development and its connection with Valencian social services. We also make a point about the situation of social services faced with longstanding and new social needs to guarantee protection for people and groups in a vulnerability and/ or social exclusion situation. We conclude with the affirmation that this law does not propose any new policy in favour of maternity or anything new for the weak structure of social services.

Customer Views on Problems of Internet Shopping Using Mobile Devices: Results of Recent Survey

2021

Recent developments of information technologies have supported fast development of Internet shopping worldwide and also using mobile devices. Internet shopping creates convenience for customers, bigger selection of goods and services from one side, but also creates several challenges for companies as well as some problems for companies and customers from the other side. Active research on different aspects is done by businesses, academic researchers alone and in co-operation of business and academic researchers. The aim of research is to find recent ideas of customers on Internet shops and problems raised in Internet shopping using mobile devices and to compare the results with other countr…

Audit and Earnings Management in Spanish SMEs

2016

Abstract Evidence about the relation between earnings management and voluntary audits is scarce, and there is no research about the effectiveness of mandatory audits to improve earnings quality. Using a sample of Spanish SMEs, where some companies are mandatorily audited and some are exempt from audit, we examine if audits, either mandatory or voluntary, help to improve accounting quality by constraining earnings management. We also examine differences between voluntary and mandatory audits, as well as the role of Big 4 and Middle-Tier auditors. After controlling for other characteristics that affect earnings management, we find that audited companies have lower absolute discretionary accru…

Le politiche del lavoro e i servizi per l'impiego: eredità passate e opportunità di innovazione

2017

Il programma europeo della Garanzia Giovani rivolto ai giovani Neet rappresenta una potenziale opportunità di innovazione delle politiche attive del lavoro. Tuttavia, la sua attuazione in Italia è stata accolta con molta preoccupazione in ragione dello stato dei servizi pubblici per l’impiego, che nelle regioni del sud non sono mai riusciti ad abbandonare la logica burocratico-certificatoria del vecchio collocamento. Questo lavoro presenta i dati di una ricerca svolta in Sicilia, una fra le regioni italiane più problematiche, con riferimento sia alle condizioni del mercato del lavoro, sia ai rendimenti istituzionali in materia di politiche per il lavoro. Nonostante le premesse tutt’altro ch…

Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate

2016

The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…

Ethical Behaviour and Operating Performance of Insurance Broker Firms

2015

In this research we investigate whether there is a relationship between the ethical behaviour of insurance brokers and their operating performance. Specifically, we focus on the practice of deferring the premiums charged to clients in order to invest them in short–term financial products and, as a result, gain an additional financial return to their traditional sources of income. We consider this practice to be an unethical behaviour since uninformed clients, that is, those who are not aware of the legal process of brokerage, expect the broker to immediately process the policy with the insurance company once the premium has been paid. We find that the better the performance and the larger t…

Self-referral to chest pain units: results of the German CPU-registry

2012

Chest pain units (CPUs) are increasingly established in emergency cardiology services. With improved visibility of CPUs in the population, patients may refer themselves directly to these units, obviating emergency medical services (EMS). Little is known about characteristics and outcomes of self-referred patients, as compared with those referred by EMS. Therefore, we described self-referral patients enrolled in the CPU-registry of the German Cardiac Society and compared them with those referred by EMS.From 2008 until 2010, the prospective CPU-registry enrolled 11,581 consecutive patients. Of those 3789 (32.7%) were self-referrals (SRs), while 7792 (67.3%) were referred by EMS. SR-patients w…