Search results for "CCR"
showing 10 items of 574 documents
Seasonality in Tourism: Do Senior Programs Mitigate It?
2021
Seasonality is a widely recognised and accredited phenomenon known to cause an imbalance in tourism activity throughout the year, prompting tourist destinations, both public and private, to consider how best to plan the use of their resources. One way of mitigating the economic imbalances that seasonality can cause is to find strategies for seasonal adjustment, such as travel programmes aimed at the elderly. This paper analyses the seasonality of tourism activity in some EU countries, and in particular in Spain. Different indicators are used to compare the results and carry out a sensitivity analysis. The study then focuses on tourism programmes for the elderly in Spain to see whether this …
Ca. 750–1100 Ma magmatic events and Grenville-age deformation in Sri Lanka: relevance for Rodinia supercontinent formation and dispersal, and Gondwan…
2003
Abstract Large volumes of ∼880–1100 Ma calc-alkaline granitoid rocks in the Wanni and Vijayan crustal provinces of Sri Lanka make it likely that these domains were produced in active margin settings, probably Grenville-age magmatic arcs. We report new single zircon evaporation ages and Nd isotopic systematics for dioritic to granodioritic gneisses of the Kadugannawa Complex of central Sri Lanka which record a period of magmatic arc activity between 1006 and 881 Ma and show this complex to be part of the Wanni domain. Both provinces were probably generated in arc-related settings at the outer margin of Rodinia, but this cannot be ultimately proven on the basis of the currently available data…
Developments in financial information by local entities in europe
2010
In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the objective of both improving public service management and increasing the transparency and accountability of governments. Reforms of government accounting share a common direction towards the implementation of accrual-based accounting systems. In this context, this paper presents the situation of local government accounting systems in European countries with the aim of showing the degree of uniformity/ heterogeneity that currently exists among the countries considered and why differences persist nowadays, trying to classi…
The Application of the IPSAS in Spain
2021
Governmental accounting was adapted to IPSAS in Spain in 2010, following the reform in the business accounting system to adapt it to IFRS. However, the budget maintains the modified cash criteria and there is an integrated system that includes financial and budgeting accounting. This chapter analyses the normative process and the main challenges and benefits that the new system has had at the three levels of government: central, regional, and local. In order to understand the experience of practitioners, a survey for accountants and financial directors has been carried out at each government level. The results show that budgetary reporting is considered still more useful than accrual financ…
The puzzling case of the accreting millisecond X-ray pulsar IGR J00291+5934: flaring optical emission during quiescence
2017
We present an optical (gri) study during quiescence of the accreting millisecond X-ray pulsar IGR J00291+5934 performed with the 10.4m Gran Telescopio Canarias (GTC) in August 2014. Despite the source being in quiescence at the time of our observations, it showed a strong optical flaring activity, more pronounced at higher frequencies (i.e. the g band). Once the flares were subtracted, we tentatively recovered a sinusoidal modulation at the system orbital period in all bands, even if a significant phase shift with respect to an irradiated star, typical of accreting millisecond X-ray pulsars is detected. We conclude that the observed flaring could be a manifestation of the presence of an acc…
OBSERVATIONS OF THE LENSED QUASAR Q2237+0305 WITH CANARICAM AT GTC
2016
We present new mid-IR observations of the quadruply lensed quasar Q2237+0305 taken with CanariCam on the Gran Telescopio Canarias. Mid-IR emission by hot dust, unlike the optical and near-IR emission from the accretion disk, is unaffected by the interstellar medium (extinction/scattering) or stellar microlensing. We compare these "true" ratios to the (stellar) microlensed flux ratios observed in the optical/near-IR to constrain the structure of the quasar accretion disk. We find a half-light radius of $R_{1/2}=3.4_{-2.1}^{+5.3}\sqrt{\langle M \rangle/0.3\,\rm{M_{\odot}}}$ light-days at $\lambda_{rest}=1736$ {\AA}, and an exponent for the temperature profile $R \propto \lambda^{p}$ of $p=0.7…
Morbidly adherent placenta: evaluation of ultrasound diagnostic criteria and differentiation of placenta accreta from percreta
2013
Objectives To evaluate the diagnostic accuracy of two-dimensional (2D) gray-scale and color Doppler and three-dimensional (3D) power Doppler sonographic criteria for morbidly adherent placenta (MAP), and to identify criteria to help distinguish placenta accreta from placenta percreta. Methods We enrolled 187 patients with placenta previa and history of uterine surgery and performed transabdominal and transvaginal ultrasound examination for early detection of MAP. With 2D gray-scale transabdominal and transvaginal ultrasonography, we investigated loss/irregularity of the echolucent area between the uterus and the placenta (‘clear space’), thinning or interruption of the hyperechoic interface…
Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs
2021
Previous literature shows mixed evidence on the effect of discretionary accruals and auditing on the cost of debt. We hypothesize that, in the SMEs setting, auditing can act as a substitute for accruals quality, and thus audits may mitigate the effect of discretionary accruals on the cost of debt. Using a sample of Spanish SMEs, we find that auditing is negatively related with the cost of debt, while higher discretionary accruals are related with a lower cost of debt. Nonetheless, this effect is lower than that one observed for audits. When considering the combined effect of both variables, the effect of discretionary accruals is replaced by that of auditing. These results suggest that, am…
On the peculiar long-term orbital evolution of the eclipsing accreting millisecond X-ray pulsar SWIFT J1749.4-2807
2022
We present the pulsar timing analysis of the accreting millisecond X-ray pulsar SWIFT J1749.4-2807 monitored by NICER and XMM-Newton during its latest outburst after almost eleven years of quiescence. From the coherent timing analysis of the pulse profiles, we updated the orbital ephemerides of the system. Large phase jumps of the fundamental frequency phase of the signal are visible during the outburst, consistent with what was observed during the previous outburst. Moreover, we report on the marginally significant evidence for non-zero eccentricity ($e\simeq 4\times 10^{-5}$) obtained independently from the analysis of both the 2021 and 2010 outbursts and we discuss possible compatible sc…
Outflows and spectral evolution in the eclipsing AMXP SWIFT J1749.4–2807 with NICER, XMM-Newton, and NuSTAR
2022
The neutron star low-mass X-ray binary SWIFT J1749.4–2807 is the only known eclipsing accreting millisecond X-ray pulsar. In this manuscript, we perform a spectral characterization of the system throughout its 2021, 2-week-long outburst, analysing 11 NICER observations and quasi-simultaneous XMM-Newton and NuSTAR single observations at the outburst peak. The broad-band spectrum is well-modelled with a blackbody component with a temperature of ∼0.6 keV, most likely consistent with a hotspot on the neutron star surface, and a Comptonization spectrum with power-law index Γ ∼ 1.9, arising from a hot corona at ∼12 keV. No direct emission from the disc was found, possibly due to it being too cool…