Search results for "(FLEX)"
showing 10 items of 1677 documents
Los efectos de la adopción de las NIIF en los estados financieros: Evidencia para distintos contextos, Europa y Latinoamérica
2018
Sin duda, la adopción en distintas jurisdicciones de las Normas Internacionales de Información Financiera (NIIF), elaboradas por el International Accounting Standards Board (IASB), constituye una innovación histórica sin precedentes en la regulación contable (Ball, 2016) que ha generado contextos únicos para estudiar los efectos de la adopción del modelo IASB, y cómo éstos difieren según las características de cada país (De George, Li y Shivakumar, 2016). A pesar de que son numerosos los estudios realizados, los resultados de la literatura sobre los efectos de la adopción de esta normativa no son concluyentes, y todavía quedan muchas preguntas sin respuesta (ver Brüggemann, H…
Disguised Employment - The Nature of Forced Entrepreneurship
2007
Present labor markets are in the wind of change. A widely made distinction between employees and individual contractors has been challenged. The study discusses abductively, i.e. both conceptually and empirically, the nature of being a responsible employer. Consequently, the two central concepts are: a) responsibility and b) employment relationship. The empirical research task is: Why does disguised employment exist? Question of the research is: What is disguised employment as forced entrepreneurship? The approach is qualitative and abductive, which in this case means a two-way dialogue between the findings gained from literature and interviews. For this exploration, twelve open and unstruc…
Promoting the Flexibility of Thermal Prosumers Equipped with Heat Pumps to Support Power Grid Management
2023
The increasing share of renewable energy sources in energy systems will lead to unpredictable moments of surplus/deficit in energy production. To address this issue, users with heat pumps can provide support to power grid operators through flexible unit operation achieved via Demand Response programs. For buildings connected to low-temperature heating networks with ensured third-party access, further room for flexibility can be explored by investigating the production of surplus heat that can be sold to the network. A key aspect lies in the identification of the energy pricing options that could encourage such flexible operation of a heat pump by “thermal prosumers”. To this aim…
The Risks of WiFi Flexibility: Enabling and Detecting Cheating
2013
Flexibility is an important paradigm for future WiFi networks. However, it also opens the possibility for diverse methods of cheating, which users can perform to increase their throughput. Therefore, it is important to develop the necessary tools to mitigate such efforts. In this paper we first discuss the risks of flexibility in terms of misbehaviour. We then propose an architecture to detect misbehaviour and react by punishing the cheaters. The proposed architecture utilizes advanced passive monitoring, flexible WiFi software, and appropriate reasoning to detect cheating. We validate its performance and discuss means of punishment
Effects of ICT Connectedness, Permeability, Flexibility, and Negative Spillovers on Burnout and Job and Family Satisfaction
2011
This study investigates the effects of information and communication technologies (ICTs), permeability, flexibility, and spillovers of work into home and home into work on job burnout and job and family satisfaction. Results from a random sample of 612 office workers show that individuals who reported being satisfied with their jobs tended to feel that the Internet could help them accomplish work-related tasks, that traditional media could help them relax after work, and had a highly permeable boundary between their home domain and a highly flexible work environment. On the other hand, people who experienced low job satisfaction faced high work spillovers into home life and high burnout. Th…
STUDY OF SAGITTAL SPINAL ROM IN ELDERLY WOMEN AFTER A SPECIFIC FLEXIBILITY-TRAINING PROGRAM
2013
The reduction of spinal mobility is one luckless consequence of the aging process. In particular, scarcity of exercise appears to be the principal reason of aging-related spinal dysfunction syndrome, which is characterized by adaptive shortening of soft tissue and a partial loss of range of spinal motion (1). Several recommendations promoting the spinal flexibility in elderly people are based on stretching programs that include static and ballistic exercises and PNF techniques (2). Several studies showed that specific training programs could improve body balance (3), bodyweight distribution on feet (4), muscle strength and flexibility (5) in elders. In particular, Imagama et al. (2011) show…
De la distanciation sociale du/au travail
2022
International audience
Dynamics and toxicity of proteins with a high homology of sequences: approach by molecular dynamics and ab-initio calculations
2008
The elucidation of the structure and the biological function of proteins is a major stake for its implications in the biomedical research as well as in biotechnologies. In addition, there is a glass or dynamical transition for the proteins which occurs at around 200K: it has been observed by Neutron Scattering, X-ray diffraction and Mossbauer spectroscopy for different proteins. Above the transition temperature, the biological function is activated as the protein may diffuse between conformational sub-states. The microscopic origin of this transition is still debated in spite of significant advances in recent years showing the significant role of hydration. By using all-atoms classical mole…
La gestion de la flexibilité au travail : pratiques et marges de manœuvre des RRH
2006
National audience