Search results for "ACCOUNTING"
showing 10 items of 1961 documents
Energy life-cycle approach in net zero energy buildings balance: operation and embodied energy of an Italian case study
2014
Abstract The paper starts from the results of one of the six case-studies of the SubTask B in the International Energy Agency joint Solar Heating and Cooling Task40 and Energy Conservation in Buildings and Community Systems Annex 52, whose purpose is to document state of the art and needs for current thermo-physical simulation tools in application to Net Zero Energy Buildings. The authors extend the Net Zero Energy Buildings (Net ZEB) methodological framework, introducing the life-cycle perspective in the energy balance and thus including the embodied energy of building and its components. The case study is an Italian building, tailored to be a Net ZEB, in which the magnitude of the deficit…
Moderating Role of Gender in the Performance of Moodle Questionnaires in an Introductory Accounting Course
2016
Abstract The purpose of this paper is to present the results of Moodle questionnaires in an introductory Accounting Course taught in the University of Valencia. This learning platform is new for our University so there is a need to create new resources and plan how to use them in the continuous assessment system. The teacher developed eight questionnaires and assigned 10% of the final mark to the performance of students in these questionnaires. This pioneer experience was carried out in a group of 53 students, 46 of which followed this methodology. Our results show that gender is significantly associated to this fact, i.e. women tend to participate more in this activity and the final exam m…
Concurrent optimization of size and switch-on priority of a multisource energy system for a commercial building application
2015
Abstract In recent years, the governments of most nations have pledged to (i) limit carbon dioxide emissions, (ii) reduce primary energy consumption by increasing production, distribution and end-use efficiency and (iii) increase the utilization of renewable energy sources. In general, these goals are pursued separately by law, by subsidizing renewable energy technologies, reducing the demand or using high efficiency technologies. In this context, multi-source systems for the fulfillment of energy demands are highly advantageous because they are based on different technologies which use renewable, partially renewable and fossil energy sources. However, the main issues of multi-source system…
Dynamics photovoltaic generators: Technical aspects and economical valuation
2010
The strategy adopted from many European nations and not, to entrust the electric energy production to differently energetic sources has determined an increment of the scientific research for the solar resource exploitation. These scientific community activities follows with attention from the entrepreneurial world have concentrated on the innovative techniques and methodologies of the source conversion, solar concentration and the direction's device optimization. This job focuses its attention on the simple application of solar-track device, based on consolidated technologies. The diffused application of these dispositive, could be, shortly, an important increment of electricity generation …
A statistic approach of cables ageing in MV lines on thermal and electrical combined stress
2006
The paper introduces a methodology that through a probabilistic characterisation of load for MV network, and implementing a life model for combined electric and thermal stresses, simulates the process of ageing of the insulating materials evaluating the expected life time of the cable. Such evaluation is necessary to the possibility of assuming less restrictive thermal overloading limits on electrical cables, with the consequential increase on reserve that cables could offer. A numerical example is reported to better explain the methodology
The construction of knowledge from the scientific literature about the theme seaport performance evaluation
2015
Purpose – The purpose of this paper is to know what scientific literature presents about the theme evaluation of seaport performance, thus enabling the construction of knowledge in the researchers and the identification of gaps in the research that will lead to advances in the area from the identification of the characteristics of a portfolio of relevant international publications. Design/methodology/approach – From the basic philosophical (constructivism), of the kind strategy (research-action) and the method used for the accomplishment of such strategy (structured process knowledge development process – constructivist (ProKnow-C)) the current research has a qualitative approach. Findings…
Linguistic Repertoires and Semiotic Resources in Interaction: A Finnish Manager as a Mediator in a Multilingual Meeting
2010
This article examines professional communication in a multilingual meeting in a small company in Finland within ethnographic, sociolinguistic, and discourse analytic frameworks. English is used as a lingua franca by a group of Finnish and Chinese business professionals. The aim is to study how language is used with other semiotic resources to construct meaning in interaction. In particular, with the focus on an individual participant who was the mediator in the meeting, the goal is to analyze participants’ role alignment and interpersonal relationships. The results show that business professionals’ roles are renegotiable in a meeting and by means of language accompanied by embodied actions …
A virtual integration—The management control system in a multinational enterprise
2008
Abstract This paper draws on actor-network-theory, especially Law and Hassard [Law, J., Hassard, J. (Eds.), 1999. Actor Network Theory and After. Blackwell, Malden, MA] and Latour [Latour, B., 2005. Reassembling the Social. An Introduction to the Actor-Network-Theory. Oxford University Press, Oxford] to investigate how a division-wide management control system was created in a multinational enterprise. The empirical findings were gathered from different actors involved in the implementation of enterprise's ABC and ERP projects. Our study focuses on the ontological politics [Mol, A.-M., 1999. Ontological politics. A word and some questions. In: Law, J., Hassard, J. (Eds.), Actor Network Theo…
Rôle des institutions de microfinance dans le financement de l’entrepreneuriat féminin
2020
Microfinance Institutions (MFIs) are responsible for lending money to people who do not have sufficient collateral to access the formal banking system. These organizations participate in the development of entrepreneurship by funding women's projects. Several actors, who intervene around this contractual relationship between MFIs and women, may follow different objectives and interests, which can be a source of inefficiency. This contribution examines the determinants of the credit supply of MFIs intended for female entrepreneurship in the 8 countries of the West African Economic and Monetary Union (UEMOA). Our results show that if the volume of subsidies, equity and indebtedness of MFIs ha…
Alternative Income Sources – Entrepreneurship Development or Households’ Economic Needs after the COVID-19 Crisis?
2021
Purpose: The purpose of this paper is to identify and analyze the COVID-19 pandemic implications for alternative income sources in transition economy with the dispute based on literature and research. Design/Methodology/Approach: The following research methods were used. Desk extensive research and analysis of raw data collected for the study. An original in-depth interview form was developed, and scientific dispute based on subject literature was conducted. A research hypothesis, aimed at verifying the research problem, were formulated. Findings: The study highlights that, aside from passion, the main reason for undertaking additional economic activity is to obtain additional income. Pract…