Search results for "CONSOLIDATION"
showing 10 items of 218 documents
Railroad integration and uneven development on the European periphery, 1870-1910
2021
This study explores the relationship between railroad integration and regional development on the European periphery between 1870 and 1910, based on a regional dataset including 291 spatial units. Railroad integration is proxied by railroad density, while per capita GDP is used as an indicator of economic development. The period under study is of particular relevance as it has been associated with the second wave of railroad construction in Europe and also coincides with the industrialization of most of the continent. Overall, we found that railroads had a significant and positive impact on the growth of per capita GDP across Europe. The magnitude of this relationship appears to be relative…
Farmers’ autonomous management or state regulation? The consolidation of local irrigation associations in Spain (nineteenth to twentieth centuries)
2019
AbstractThe collective management of irrigation is an essential factor in agrarian development, both present and past. However, the relationship of irrigation associations with the state remains underexplored, despite the increasingly important role played by water policies in the modern world. The present article examines this relationship in Spain over the last two centuries. Our results suggest that, first, the state played a decisive part in the emergence and evolution of irrigation associations, and this belies the assumption of the traditional origin of these institutions; second, that farmers, despite being subject to the regulatory framework, enjoyed substantial autonomy in the mana…
‘When the animal cannot keep up a good appearance it had better go out of the room’: vivisection and theatricality in the nineteenth and early twenti…
2018
The nineteenth century represents the consolidation of the field of experimental physiology in medical training, first in continental Europe and then in Britain. As vivisection became more widespre...
Does the interaction between the accounting method choice and disclosure affect financial analysts’ information environment? The case of joint ventur…
2017
IAS 31 allowed firms to choose between proportionate consolidation and the equity method to record joint ventures in the consolidated accounts of the venturer. Moreover, this election implied a decision about including information in the primary financial statements or in the notes. This paper investigates if financial analysts perceive accounting information differently depending on the method chosen conditioned to the disclosure of the required information in the notes. We analysed a sample of Spanish firms during 2005–2010. We not only considered earnings forecasts, but also examined target prices and stock recommendations. Furthemore, we look at how this accounting choice affects analys…
INTRODUCTION: RECENT TRENDS IN SOCIAL ECONOMY RESEARCH
2012
ABSTRACT: International research on the social economy has undergone three important changes over the last five years. Firstly, the socioeconomic reality subject of this research has suffered a profound transformation as a result of the impact and the prolongation of the crisis and the expectations created in relation to the role of the social economy. Secondly, the topics under scrutiny by the scientific community have changed gradually over these years adapting to the macro and micromutations being studied. Thirdly, we have witnessed what may be considered the definitive consolidation and institutionalization of research into the social economy and its scientific community. This latter i…
La reliquia nello scrigno / The relic in the casket
2018
Il restauro persegue l’obiettivo di preservare il carattere autentico dell’architettura storica e le sue stratificazioni, rendere distinguibili le aggiunte e proporre un uso compatibile. Questa posizione culturale ha sostenuto l’intervento condotto sui resti dell’ex chiesa Madre a Santa Margherita di Belice in Sicilia, distrutta da un terremoto nel 1968, che oggi ospita il Museo della Memoria. Esclusa l’iniziale proposta di ripristino delle parti crollate, il progetto di restauro è stato indirizzato verso la conservazione critica del frammento autentico, la reintegrazione della fabbrica lacunosa e la ridefinizione dell’involucro architettonico con componenti strutturali dal carattere potenz…
Le forme della conoscenza: test diagnostici preliminari e verifiche a restauro in corso d’opera / Forms of Knowledge: Preliminary diagnostic testing …
2018
Il restauro persegue l’obiettivo di preservare il carattere autentico dell’architettura storica e le sue stratificazioni, rendere distinguibili le aggiunte e proporre un uso compatibile. Questa posizione culturale ha sostenuto l’intervento condotto sui resti dell’ex chiesa Madre a Santa Margherita di Belice in Sicilia, distrutta da un terremoto nel 1968, che oggi ospita il Museo della Memoria. Esclusa l’iniziale proposta di ripristino delle parti crollate, il progetto di restauro è stato indirizzato verso la conservazione critica del frammento autentico, la reintegrazione della fabbrica lacunosa e la ridefinizione dell’involucro architettonico con componenti strutturali dal carattere potenz…
SENZA COMMETTERE UN FALSO STORICO. Il restauro della ex chiesa Madre di Santa Margherita di Belice dopo il terremoto del 1968 / The restoration of th…
2018
Il restauro persegue l’obiettivo di preservare il carattere autentico dell’architettura storica e le sue stratificazioni, rendere distinguibili le aggiunte e proporre un uso compatibile. Questa posizione culturale ha sostenuto l’intervento condotto sui resti dell’ex chiesa Madre a Santa Margherita di Belice in Sicilia, distrutta da un terremoto nel 1968, che oggi ospita il Museo della Memoria. Esclusa l’iniziale proposta di ripristino delle parti crollate, il progetto di restauro è stato indirizzato verso la conservazione critica del frammento autentico, la reintegrazione della fabbrica lacunosa e la ridefinizione dell’involucro architettonico con componenti strutturali dal carattere potenz…
Comunidad, consolidación urbana y políticas de vivienda social. Una mirada desde Colombia y la ciudad de Tunja, Boyacá / / / \ \ \ Community policies…
2020
Resumen: Las ciudades latinoamericanas presentan múltiples problemáticas urbanas, entre ellas el crecimiento a saltos y los vacíos urbanos que deja la autoconstrucción de viviendas, todo en un marco de desigualdad en la distribución del suelo, con soluciones de planeación insuficientes, alejadas de la realidad de las comunidades, y poco eficaces en la mitigación del déficit de calidad de las viviendas y del hábitat urbano. Se estudia el caso de esta ciudad mediana, el análisis a su política urbana y de vivienda social, la mirada de los gestores públicos y la perspectiva que tiene la comunidad, todo con el fin de encontrar propuestas de mejora que procuren una consolidación del entorno urban…
National fiscal consolidations and regional inequality in Europe
2016
Using annual data for 13 European countries over the period 1980-2008, we assess the impact of national fiscal consolidations on the income inequality of European regions. Regional dispersion increases in the outcome of consolidation episodes, particularly, when packages are more severe and implemented through spending cuts rather than tax rises. From a policy perspective, these findings suggest that fiscal consolidations driven by reductions in government spending can exacerbate regional disparities and may ultimately counteract the European policy efforts to promote territorial cohesion. Our results are robust to alternative inequality measures, the occurrence of crisis episodes and the e…