Search results for "CONSOLIDATION"
showing 10 items of 218 documents
International experiences in whole of government financial reporting: lesson-drawing for Spain
2009
This article focuses on whole of government accounts from a comparative perspective and identifies key lessons for Spain and other European countries with a continental accounting system. The authors examine the issues involved in whole of government financial reporting in New Zealand, Australia, the UK and North America. They conclude that whole public sector consolidated accounts are not currently feasible in Spain and that consolidation should start at each level of government.
Business Sectors Involved in Social Entrepreneurship
2021
The present chapter offers detailed insights about the characteristics at a microeconomic level of four practical examples of social ventures. After providing a robust theoretical framework about the motivations, challenges and aspirations of social entrepreneurs, it is time to put into practice these conceptions through the lens of real social ventures. The literature encourages the use of case studies to connect the theory groundwork, developed in the academy, to real life. As for this call to study, the present chapter thoroughly covers the ideation and consolidation stages of the selected social ventures, which sheds light for inspiration on a context where social entrepreneurship is in…
Phase II study of bortezomib, cyclophosphamide and dexamethasone as induction therapy in multiple myeloma: DSMM XI trial.
2017
Summary We assessed the safety and efficacy of bortezomib, cyclophosphamide and dexamethasone (VCD) induction therapy in previously untreated multiple myeloma patients. A total of 414 patients received three 21-day cycles of VCD prior to autologous stem-cell transplantation (ASCT). Most common grade ≥3 adverse events were leucopenia (31·4%) and thrombocytopenia (6·8%). The overall response rate (ORR) by investigator-based assessment was 85·4%. Most patients (74%) underwent successful central laboratory-based molecular cytogenetic analysis. No clinically relevant differences in ORR post-induction were seen between patients with or without high-risk cytogenetic abnormalities (86·2% vs. 84·3%)…
Bank competition and multimarket contact intensity
2021
Abstract This paper analyzes the effect of multimarket contact on bank competition. We propose a completely new multimarket contact indicator that not only considers the existence of contacts between banks, but also their intensity, by analyzing the strength–weakness position of banks in terms of branch numbers in comparison to their rivals in the markets where they coincide. We test the new indicator empirically in the context of the Spanish banking sector. The main results suggest a negative relationship between market power and the number of multimarket contacts, rejecting the hypothesis of tacit collusion in the Spanish banking sector. However, the result changes completely when we cons…
Introduction: Continuities, Dislocations and Transformations: 50 Years of Independence in Africa
2010
Many sub-Saharan African countries celebrated 50 years of political independence in 2010. This presented an opportunity for scholars, politicians and journalists, both within and outside of Africa, to take stock. The situation on the African continent has changed fundamentally since 1960. Brief general analyses and reviews can scarcely do justice to the complexity of this development process. The processes of consolidation, differentiation and transformation that have caused African societies today to become significantly more complex than they were at the time of independence are simply too multifaceted. Most of the journalistic attempts to take stock of these developments in recent years …
Life Cycle Assessment of aluminum alloys chips recycling through single and multi-step Friction Stir Consolidation processes
2023
Manufacturing scientists have to find new processes enabling energy and resource efficient circular economy strategies. Solid state recycling processes have proved to be environmentally friendly alternatives to recycle aluminum alloys process scraps like chips. In this paper the environmental characterization of a solid state recycling process named Friction Stir Consolidation (FSC) is presented. A full Life Cycle Assessment (LCA) comparative analysis is developed: the environmental performance of new and different variants of FSC processes and remelting based routes are quantified and compared to one another. Also, different scenarios are analysed to provide guidelines for the correct impl…
One dimensional consolidation of Opalinus Clay from shallow depth
2017
First experimental results on Opalinus Clay from shallow depth (< 30 m depth) are presented and compared to results on cores from Mont Terri Underground Rock Laboratory (~ 300 m depth). Samples were tested in one dimensional condition using an advanced experimental technique. The samples from the two sites show similar properties in terms of geotechnical characterization and one dimensional compressibility/swelling indexes, despite the different source depths.
Populismo municipal y nacionalcatolicismo en la Valencia del general Primo de Rivera: el marqués de Sotelo (1923-1930) = Populism and Municipal Propa…
2016
El presente trabajo pretende explicar las principales características políticas del régimen de Primo de Rivera en la ciudad de Valencia. Desde un análisis de la política municipal, el populismo y la publicidad de la construcción de obras públicas se presentan como los principales pilares para la consolidación del régimen en Valencia. La praxis política del marqués de Sotelo supuso para la ciudad el primer contacto con el nacionalcatolicismo. La figura de este alcalde, además, ocupa buena parte del texto al ser un fiel exponente de las prácticas políticas nacidas tras el golpe de septiembre de 1923.This paper aims to explain the main features of the political regime of Primo de Rivera in the…
SPS-assisted preparation of the Magnéli phase WO2.90 for thermoelectric applications
2013
We describe the preparation and simultaneous consolidation of WO2.90 by spark plasma sintering (SPS). SPS allows for the direct manufacturing of large amounts of consolidated material. Synchrotron powder X-ray diffraction indicates that the material is single phase. Microstructure analysis indicates that the pellet is fully dense, allowing high-temperature thermoelectric properties to be reliably measured. The as-prepared samples of WO2.90 reach a ZT of 0.1 at 1100 K.
A Stackelberg-game approach to support the design of logistic terminals
2014
This paper deals with the design of logistic terminals taking Sicily, in the South of Italy, as a case study. It focuses on consolidation terminals for truckers and addresses the problem of optimising location pattern and public share in investments. This problem is solved through a Stackelberg game between the designer and the collective of road carriers. So a bilevel approach combines a system-optimum problem, at the upper level, with the carrier equilibrium problem, at the lower level. The choice behaviour of the lower-level player is simulated by a random utility model. The output of the game suggests that private companies and society should share the investments and the public contrib…