Search results for " value"
showing 10 items of 3662 documents
Ethnic diversity in the construction of life stories in Latvia
2017
Ethnic diversity in the construction of life stories in Latvia Latvian society is ethnically diverse and has the largest proportion of ethnic minorities of the three Baltic States. The article draws upon life-story research with respondents from Russian and Romany communities in Latvia. These communities have different social, historical and cultural experiences, thereby allowing them to be contrasted and compared. Ethnic diversity can be considered one of the benefits of Latvia’s cultural identity because it provides the opportunity not only to become acquainted with the characteristics and uniqueness of each culture but also to establish which traits unite these cultures, thereby creating…
River-bed erosion due to changing boundary conditions: performance of a protective measure
2018
Abstract. Due to the introduction of man-made sediment barriers along a river, the amount of sediment load entering the downstream river reach is different to that leaving the reach, and erosion processes occur downstream of the barrier itself. Designers are often required to take into account the scouring process and to include adequate protective measures against the local scour. This paper addresses the performance of bio-engineering protective measures against the erosion process. In particular, a green carpet, realized with real flexible vegetation, has been used as the protective measure against erosion processes downstream of a rigid bed. Analyses are based on experimental work carri…
"The Influence of Accountancy Data on the Transfer Pricing Policy in Romania"
2020
When adopting the transfer pricing policy, tax affects not only the company, but also the main indicators of performance, cash flow and business strategy. Through the transfer pricing policy, which is actually a commercial policy of the company in relation to related parties, methods for determining prices in the future are established, related party transactions, complying with the principle of market value. This article also presents practical elements on the harmonization and fiscal accounting principles in the field of related party transactions, so as to ensure a better management of tax risk. Also, it seeks clarification of conceptual and practical aspects of transfer pricing, welcome…
A Financial Perspective on Value Creation
2018
The recent financial crisis, together with the economic bubbles and cycles of explosions have all proved us that creating, evaluating and maintaining value represent not only a competitive advantage, but also a requirement in uncertain situations. And when also the interests are not intercorrelated within the groups, the only way to effectively employ the available resources and to help the economy is by seeking to achieve long lasting value development. The principles used in establishing the value, followed by measurement techniques have stood the test of time. In a world where short-termism still remains a topic open to debates, it is mandatory to be able not to think of creating value f…
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…
The valuation error in the compound values
2013
In appraising the “valore di trasformazione” the valuation error is composed by the error on market value and the error on construction cost. In appraising the “valore complementare” the valuation error is composed by the error on market value of complex real property and on market value of the residual part. The final error is a function of the partial errors and it can be studied using estimative and market ratios. The application of the compounds values to real estate appraisal misleads unacceptable errors if carried out with the expertise.
Soil Cadastre in Italy for Sustainable Development: the Urban Soil Cadastre (the Second Branch)
2020
The description of the second branch of the Land Cadastre concludes with the description of the structure of the new inventory Land Cadastre. The principles applied are always the same: computer node where all the information present in the various municipal, regional, state, reclamation consortia and research centres can be entered. The scheme used in each branch of the structure is that of the current Cadastre. In this work the guide is the Urban or Buildings with the two elements the Particle Map Sheet and the Cadastral Certificate. The cultural intensification is the first step and concerns both the cartographic part and the areas of the condominiums outside the buildings, and the parti…
Multiplicity results for asymmetric boundary value problems with indefinite weights
2004
We prove existence and multiplicity of solutions, with prescribed nodal properties, to a boundary value problem of the formu″+f(t,u)=0,u(0)=u(T)=0. The nonlinearity is supposed to satisfy asymmetric, asymptotically linear assumptions involving indefinite weights. We first study some auxiliary half-linear, two-weighted problems for which an eigenvalue theory holds. Multiplicity is ensured by assumptions expressed in terms of weighted eigenvalues. The proof is developed in the framework of topological methods and is based on some relations between rotation numbers and weighted eigenvalues.
The relation between human values and perceived situation characteristics in everyday life
2018
Values refer to abstract beliefs which serve as guidelines in peoples’ life and affect the way people and events are evaluated. Simultaneously, unlike attitudes, values transcend specific actions, and situations. While recent research showed that values are related to the attention and interpretation of situational information in standardized laboratory settings, up to date hardly any empirical work investigated how values relate to situation perception in daily life. In our study, we assessed the relation between the endorsement of human values and situation characteristics (i.e., the 8 DIAMONDS). Using the Day Reconstruction Method in two samples (German and US-American), we found that es…
Nurses' Experiences of Caring for Older Persons in Transition to Receive Homecare: Being Somewhere in between Competing Values
2013
Older persons in transition to need professional care in their homes will constitute a large group in municipalities in the future. The aim of this study was to obtain insight into nurses' experiences and perceptions of caring for patients in transition to receive homecare. Eleven home nurses divided into two focus groups were interviewed, and a phenomenological hermeneutical design was used. Four interpretations closely related to each other were revealed: it is essential to have an understanding of the patients' transition history; the nurse' repertoire is challenged in the transition process; care must be adapted to the patients' life world; the excellence of care is threatened by the co…