Search results for "CAD"
showing 10 items of 5323 documents
From accrued to paid income tax: A review of effective tax rate calculation
2019
Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal. Teniendo en cuenta esta circunstancia y que ya disponemos de inform…
LA IMPLICACIÓN DE LOS INDICADORES DE GESTIÓN EN LAS FACULTADES PRIVADAS DE BRASIL: LA PERSPECTIVA DE LA TEORÍA DE LA CONTINGENCIA
2010
A traves de un estudio multiple de casos, en este trabajo hemos explorado los indicadores de gestion de la Carrera de Contabilidad en cuatro Facultades privadas brasilenas. Por otro lado, se ha buscado en la Teoria Contingente posibles explicaciones sobre las diferencias o igualdades entre estos indicadores. Los factores de contingencia que hemos estudiado son: edad del curso, cantidad de alumnos apuntados y experiencia del coordinador. Adicionalmente hemos verificado si el Balanced Scorecard (BSC) es una metodologia adecuada para estructurar, asi como evidenciar, los resultados de la eleccion de los indicadores. Los resultados han demostrado que en el caso 4 la perspectiva Financiera del…
DEVELOPING A 3D ROAD CADASTRAL SYSTEM: COMPARING LEGAL REQUIREMENTS AND USER NEEDS
2018
Abstract. Road transport has always played an important role in a country’s growth and, in order to manage road networks and ensure a high standard of road performance (e.g. durability, efficiency and safety), both public and private road inventories have been implemented using databases and Geographical Information Systems. They enable registering and managing significant amounts of different road information, but to date do not focus on 3D road information, data integration and interoperability. In an increasingly complex 3D urban environment, and in the age of smart cities, however, applications including intelligent transport systems, mobility and traffic management, road maintenance an…
A VIRTUAL HUB BROKERING APPROACH FOR INTEGRATION OF HISTORICAL AND MODERN MAPS
2016
Geospatial data are today more and more widespread. Many different institutions, such as Geographical Institutes, Public Administrations, collaborative communities (e.g., OSM) and web companies, make available nowadays a large number of maps. Besides this cartography, projects of digitizing, georeferencing and web publication of historical maps have increasingly spread in the recent years. In spite of these variety and availability of data, information overload makes difficult their discovery and management: without knowing the specific repository where the data are stored, it is difficult to find the information required and problems of interconnection between different data sources and th…
What Academic Factors Influence Satisfaction With Clinical Practice in Nursing Students? Regressions vs. fsQCA
2020
Clinical practices are considered one of the cornerstones in nurses' education. This study provides a framework to determine how factors in the academic environment, influence nursing student's satisfaction with their practices. A cross-sectional analytical study was conducted in a convenience sample of 574 nursing students at a private university in Valencia, during the 2016/2017 academic year, 79% (456) were women. Two statistical methodologies were used for data analysis: hierarchical regression models (HRM) and fuzzy sets qualitative comparative analysis (fsQCA). The HRM indicate that the students' mean score influences all dimensions of satisfaction. Furthermore, in the fsQCA, the type…
December 13–14, 2007 in Mainz: Workshop on “Language contact in Ethiopia: Examples from Cushitic, Omotic and Semitic languages”
2012
Conference Review
April 27–30, 2005 in Addis Ababa: Stemming the Tide: Efforts at Preserving Languages
2012
Conference Review
VALUTAZIONI METRICHE DI PIATTAFORME APR PER RILIEVI E MODELLAZIONI 3D
2015
L’articolo descrive le esperienze condotte per la valutazione metrica di blocchi aerei acquisiti con differenti sistemi APR utilizzati nell’ambito del rilievo di BB.CC.. Il lavoro è stato svolto su due siti che differiscono per estensione e caratteristiche morfologiche utilizzando due diverse piattaforme APR, un sistema multi-rotore e un sistema ad ala fissa.
Metodologia GIS per la valutazione ambientale strategica
2007
Il problema di non avere un riferimento normativo nazionale, comporta che le leggi regionali che implicano VAS si differenzino a livello di metodologie, linguaggi e contenuti. La ricerca illustrata di seguito muove proprio da tali premesse: sulla base di un’analisi nazionale è risultato che le regioni Emilia Romagna, Toscana, Lombardia e Piemonte hanno maturato un livello di standardizzazione tale da renderle ottimi esempi in vista di future applicazioni dedicate allo sviluppo del territorio integrate con la valutazione ambientale.
Metals in sediments of lakes in Latvia
1995
Abstract The concentrations and speciation forms of Pb, Cu, Ni, Cd, Zn, and Mn have been determined in sediments from 49 lakes thoroughout Latvia to study the impact of different pollutant sources and to estimate the background pollution level. Regional variation in pollutant distributions of Pb, Cu, and Cd concentrations is due to anthropogenic load. The enrichment of metals in the top layer of sediments is an estimate of the environmental pollution level. In regions with no known pollution sources, this enrichment was not typical. Another factor that determines metal concentrations in sediments is the organic matter production and sedimentation in eutrophic water bodies.