Search results for "ARDS"
showing 10 items of 1705 documents
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
The CEO autonomy–stewardship behavior relationship in family firms: The mediating role of psychological ownership
2014
Abstract This study investigates the relationship between a family business CEO's autonomy and stewardship behavior. Building on psychological ownership theory, we argue that psychological ownership mediates the autonomy–stewardship relationship. In contrast to prior studies, we differentiate between individual-oriented and collective-oriented psychological ownership as two distinct dimensions of individual psychological ownership. Our results reveal that CEO autonomy is an important determinant of stewardship behavior and that this relationship is only mediated by individual-oriented psychological ownership. Moreover, both individual-oriented and collective-oriented psychological ownership…
The importance of consecutive spells of poverty: a path-dependent index of longitudinal poverty
2011
In this paper we propose a new index of individual poverty in the longitudinal perspective, taking into account the way poverty and non-poverty spells follow one another along individual life courses. The Poverty Persistence Index (PPI) is based on all the pairwise distances between the waves of poverty. The PPI is normalized and it assigns a higher degree of (longitudinal) poverty to people who experience poverty in consecutive, rather than separated, periods, for whom the distances from the poverty line are larger along time and moreover, when the worst years are consecutive and/or recent. We also propose an aggregate index of persistence in poverty (APPI) in order to measure the distribu…
Decentralization and growth: what if the cross-jurisdiction approach had met a dead end?
2013
International audience; The relationship between decentralization and economic growth is generally studied from a perspective stressing universal or quasi-universal regularities across jurisdictions. That approach has generated many insights but seems to reach its limits. The paper explains why it allows contrasting positions with regard to the benefits of decentralization even among proponents of free and competitive markets. And it seems from the empirical literature that no robust and economically significant cross-jurisdiction relation between decentralization and economic performance or growth, except perhaps their independence, has been found. The absence of a relation valid across ju…
Il dovere di riservatezza dei dipendenti delle organizzazioni internazionali
2021
Apesar das diferenças estruturais e regulatórias que caracterizam as organizações internacionais individuais, a doutrina de hoje é unânime em afirmar a capacidade de cada organização de criar seu próprio sistema jurídico interno. A relação de trabalho dentro dessas organizações reproduz claramente muitas das características da relação de trabalho internas a um Estado e, embora haja uma falta de regras internacionais uniformes sobre o emprego, e cada organização internacional tenha absoluta autonomia jurídica e administrativa, é possível identificar certas obrigações e direitos dos funcionários internacionais que se replicam, de forma ampla e homogênea, na maioria das organizações. O artigo …
Motivations, adoption and impact of voluntary environmental certification in the Italian Forest based industry: The case of the FSC standard
2017
Abstract Over the past few years several private voluntary schemes have been developed worldwide to address the environmental issues in the forest based industry. Using survey data, this study analyse the main factors motivating companies operating in the Italian forest based industry to implement FSC (Forest Stewardship Council) standard, as a tool to promote responsible forest management and traceability of derived products, and the impact of this standard on the economic and organisational results. The findings provide evidences that signalling mechanisms drive the entrepreneurs towards the adoption of FSC certification, followed by moral and ethical reasons. In terms of impact, emerges …
Overcomplying for profit
2005
To maximize their profit, multinationals can design and implement the same and toughest standard in all locations, regardless of domestic regulations. We discuss this kind of overcompliance and stress its underpinnings. Some potential extensions are suggested.
La vulgarisation scientifique et les doctorants : mesure de l'engagement, exploration d'effets sur le chercheur
2018
We ask two questions: what are the factors that influence researchers’ public engagement activities (PEA)? And what are the impacts of these activities on the researcher? After presenting a historical overview of PEA, we analyze 20 surveys carried out between 1967 and 2014. We identify some global trends: PEA is generally positively perceived, researcher’s engagement is occasional but robust. Besides those trends some differences appear between studies based on theoretical models and empirical studies: the latter report complaints such as lack of time or lack of recognition, whereas theoretical-based ones challenge these statements.To further explore our two questions, we used two approache…
Scientific response to the 2021 eruption of Nyiragongo based on the implementation of a participatory monitoring system
2022
AbstractThe development of a resilient society is a major challenge for growing human population faced with abundant natural hazards. During and after the May 22, 2021 eruption of Nyiragongo, the local population was surprised and scared by the subsequent seismicity and associated surface fracturing, coupled with the alert of a possible new eruptive vent opening in Goma (Democratic Republic of Congo) and/or Gisenyi (Rwanda). The creation of a toll-free phone number enabled the population to record fractures and gas/thermal anomalies affecting the area. Such work was fundamental in enabling scientists and authorities to assess the associated risks. Crucially, gas data showed that the degassi…
Elektronisko norēķinu attīstības analīze
2016
Pasaulē šobrīd elektronisko norēķinu veidi ir plaši pieejami, arī Latvijas bankas aktīvi izplata elektronisko norēķinu palīgrīkus, piedāvājot internetbankas un maksājuma karšu komplektus. Darba autors noskaidro Latvijas elektrisko norēķinu tirgus gatavību pāriet no skaidrās naudas maksājumiem uz elektroniskiem norēķiniem, analizē elektronisko norēķinu attīstības tendences. Autors vispirms aplūko elektronisko norēķinu vēsturisko pusi. Pievērš uzmanību spēkā esošo likumu normatīviem regulējumiem. Veic elektronisko norēķinu tirgus analīzi, atklāj nākotnes attīstības tendences. Sniedz informāciju par elektronisko norēķinu riskiem, norēķinu drošības un risku novēršanas pasākumiem Uz darba gaitā …