Search results for " valor"
showing 10 items of 416 documents
Factores que determinan los honorarios de auditoría: Análisis empírico para México
2012
La escasa investigación internacional sobre auditoría en el ámbito latinoamericano ha motivado el desarrollo de esta investigación. El objetivo de este trabajo es analizar empíricamente los factores que influyen en el monto de los honorarios de auditoría en México, partiendo de una muestra de 59 empresas que cotizan en la Bolsa Mexicana de Valores (BMV), durante el período de 2002 a 2008. La metodología empleada, en línea con los estudios previos, se basa en un modelo de regresión múltiple, a partir de un conjunto de hipótesis relacionadas con diversos factores que afectan la determinación de los honorarios, vinculados a la empresa auditada y a la firma auditora, recolectados de la base de …
Andamento dei valori fondiari in Italia ed in Sicilia
2013
The present study has two aims, to provide a further contribute to the literature on land market, and to highlight the possible relationships between some macroeconomic factors affecting the land values trend in Italy and in Sicily. The data obtainable from the available information sources in the field were collected and processed. More in detail, in the first part of the paper a reference scenario is described through the presentation of the general features of agricultural land market, relying upon the specific scientific literature. Hereinafter, some time series at national and Sicilian level were built by using average agricultural land values, inflation rates and agricultural value ad…
Ocnos : revista de estudios sobre lectura
2007
Resumen basado en el de la publicación Título, resumen, palabras clave en español e ingles Se presenta la investigación que se está llevando a cabo en la Fundación para el Fomento de la Lectura Fundalectura (Bogotá. Colombia) sobre el funcionamiento de los comités que evalúan los libros para niños y jóvenes tanto literarios como informativos. En la primera parte, se describe el funcionamiento de los comités y los criterios de clasificación de los libros. En la segunda parte, la metodología que se utiliza para recoger los datos necesarios de la investigación. Por último, se presenta la finalidad de la investigación. ESP
Socios o clientes: educación para la participación ciudadana en el Tercer Sector
2019
La participación ciudadana es clave para desarrollar sociedades democráticas y garantizar una educación para todos. En este sentido, el Tercer Sector de acción social y educativa es un escenario imprescindible. Sin embargo, existen problemas en su funcionamiento procedentes de la aplicación de evaluaciones externas sobre la excelencia y calidad de los servicios. Dichos problemas han sido analizados para definir el estado actual del Tercer Sector y sus implicaciones educativas, ofreciendo soluciones y orientaciones para la práctica. Se ha abordado el reparto de responsabilidades para el bienestar, la influencia de la evaluación externa en el Tercer Sector, las carencias de capacidad ciudadan…
In tema di valore normale degli immobili ai fini fiscali
2014
A seguito della procedura di infrazione avviata dalla Commissione Europea nei confronti dello Stato italiano, il legislatore nazionale ha modificato le disposizioni relative alla determinazione della base imponibile nelle cessioni immobiliari, ripristinando la disciplina antecedente all’emanazione del decreto n. 223/2006 (c.d. decreto Bersani) ed eliminando la possibilità di recuperare a tassazione un maggiore imponibile attraverso il ricorso ad una presunzione legale relativa. Nell’articolo vengono esaminate le conseguenze che la modifica normativa – introdotta con la legge n. 88/2009 - ha prodotto sui poteri di rettifica dell’amministrazione finanziaria in materia di IVA e di imposte sui …
Environmental assessment of energy valorisation of residual agrofood industry biomass in Sicily: a life cycle approach
2020
Anaerobic digestion (AD) uses biomass to produce biogas to generate heat and/or electricity. Several studies have reported that the adoption of AD may not necessarily lead to sustainable practices. For example, energy crops may cause significant impact due to the requirement of intensive agricultural practices. Then, residual biomasses are starting to be considered as alternative biomass for energy valorisation trough AD. In this context, this study assesses the potential environmental impacts related to the energy valorisation of agro-food industry waste though the Life Cycle Assessment methodology (ISO 14040). The system examined consists of a real anaerobic digester coupled with a combin…
Luce per rivivere… Alla scoperta di Baetulo, Catalogna / Light to relive…Discovering Baetulo, Catalonia
2013
L'illuminazione artificiale deve rientrare a pieno titolo nelle competenze di quanti siano impegnati ad affrontare la questione della valorizzazione dei siti archeologici, specialmente nell’area mediterranea. Negli ultimi decenni, infatti, abbiamo assistito a una progressiva apertura e proiezione verso il mondo esterno di quelli che possiamo definire i “luoghi della memoria”. Artificial lighting needs to return with full titles in the expertize of those committed to tackle the issue of enriching archeological sites, especially in the mediterranean area. As a matter of fact, in the last ten years, we have aided an openminded progression towards the external world of those who we can call “pl…
Luce per comunicare. I colori in tre importanti siti archeologici della Catalogna
2011
La volontà di restituire alla collettività la lettura storica della città del passato ha fatto sì che nei siti archeologici della Catalogna la luce fosse utilizzata per consentire ai cittadini di riappropriarsi della propria identità e ai turisti di comprenderne la storia. Ai visitatori tutti, in generale, è data la possibilità di godere delle rovine delle città, non solo per quanto riguarda il valore estetico aggiunto, ma anche, e soprattutto, per l’aspetto didattico del tipo d’intervento realizzato.
Les stratégies de développement touristique des territoires de l’espace Rhin-Rhône : une nouvelle cohérence impulsée par le TGV
2012
International audience; The eastern branch of the Rhine-Rhône highspeed line was opened on 11th December 2011. It offers new connections in France and in Europe. Relationships between transport and economic development has often been studied in the literature. This article is an analysis of the relationship between transport, tourism and territory based on the promotion campaigns and the tourism development strategies in the territories newly connected by the high-speed line. Local projects have been catalogued and regional players have been interviewed in order to show how this new infrastructure can be appropriated to enhance the territorial reputation. An analysis of the current cooperat…
ION EXCHANGE MEMBRANE CRYSTALLIZER FOR MAGNESIUM RECOVERY FROM SEAWATER AND INDUSTRIAL BRINE
2020
The treatment and valorisation of waste brines deriving from industrial processes raised in the last years a strong interest in order to promote the whole process sustainability both in terms of minimisation of environmental impacts and raw materials recovery within a circular economy approach. With this respect, magnesium recovery from brines can be an interesting and practical example. In this work, a novel ion exchange membrane crystallizer (CrIEM1) is presented. In a CrIEM reactor, the presence of an Anion Exchange Membrane, separating a brine and an alkaline solutions, allows the passage of hydroxyl ions from the alkaline to the brine compartment, where crystallization of magnesium hyd…