Search results for "Comparability"
showing 10 items of 50 documents
Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
2014
ResumenEl trabajo analiza las interrelaciones entre las normas contables y la información financiera que elaboran las empresas y las instituciones y los incentivos empresariales a fin de contribuir al debate sobre el futuro de las Normas Internacionales de Información Financiera (NIIF). Se destaca que las diferencias en las instituciones —y en concreto en el control de la aplicación de las normas— hacen muy difícil la comparabilidad de la información, lo que impide lograr todas las ventajas que podría conllevar la adopción de las NIIF. Se ilustra esta problemática a través del proceso que sigue la normativa contable española para el sector financiero, proceso en el que el Banco de España de…
Aligning Inner Peripheries with rural development in Italy: Territorial evidence to support policy contextualization
2021
Abstract Inner Peripheries is a recent concept based on both peripherality and marginality features, thus far from the commonly adopted geographical notion of periphery. Inner Peripheries are fragile territories covering rural Europe, which suffer from depopulation, low economic potential, and weak territorial cohesion. However, these territories are extremely important for the provision of goods and services, and the stewardship of natural and semi-natural environments. Such dichotomous condition poses several challenges for planning in the EU context, particularly regarding the implementation of the Rural Development Policy. Therefore, current planning needs to contextualize the policy im…
A consumer-based measurement of tourism innovation
2006
SUMMARY The present paper reviews the innovation literature related to tourism and examines the twin problems of operational definitions and measurement of innovation in the tourism sector. A conceptual model is then proposed by which the most relevant aspects of innovation and the most relevant aspects of the “tourism experience” can be integrated conceptually, and which can guide the development of related operational definitions and measurements and lead to a standardization of, and therefore an ability to aggregate, tourism innovation statistics across products, providers, markets and geopolitical regions. The model first categorizes innovations along two dimensions: an “invention-adopt…
Prevalence of intimate partner violence against women in Sweden and Spain: A psychometric study of the 'Nordic paradox'.
2019
The high prevalence of intimate partner violence against women (IPVAW) in countries with high levels of gender equality has been defined as the "Nordic paradox". In this study we compared physical and sexual IPVAW prevalence data in two countries exemplifying the Nordic paradox: Sweden (N = 1483) and Spain (N = 1447). Data was drawn from the European Union Agency for Fundamental Rights Survey on violence against women. To ascertain whether differences between these two countries reflect true differences in IPVAW prevalence, and to rule out the possibility of measurement bias, we conducted a set of analyses to ensure measurement equivalence, a precondition for appropriate and valid cross-cul…
Between context and comparability: Exploring new solutions for a familiar methodological challenge in qualitative comparative research
2020
Finding the balance between adequately describing the uniqueness of the context of studied phenomena and maintaining sufficient common ground for comparability and analytical generalisation has widely been recognised as a key challenge in international comparative research. Methodological reflections on how to adequately cover context and comparability have extensively been discussed for quantitative survey or secondary data research. In addition, most recently, promising methodological considerations for qualitative comparative research have been suggested in comparative fields related to higher education. The article’s aim is to connect this discussion to comparative higher education rese…
A tabu thresholding algorithm for arc crossing minimization in bipartite graphs
1996
Acyclic directed graphs are commonly used to model complex systems. The most important criterion to obtain a readable map of an acyclic graph is that of minimizing the number of arc crossings. In this paper, we present a heuristic for solving the problem of minimizing the number of arc crossings in a bipartite graph. It consists of a novel and easier implementation of fundamental tabu search ideas without explicit use of memory structures (a tabu thresholding approach). Computational results are reported on a set of 250 randomly generated test problems. Our algorithm has been compared with the two best heuristics published in the literature and with the optimal solutions for the test proble…
Measuring innovation in tourism from the Schumpeterian and the dynamic-capabilities perspectives
2012
This paper offers a diagnosis of the “state of the issue” regarding the measurement of innovation in the tourism industry at the company level, and some recommendations for overcoming identified problems. The study addresses two central issues: how existing secondary databases of innovative activity define the boundaries of the tourism industry, and the degree to which these databases reflect the particular characteristics of this economic activity. It is concluded that these analyses present serious biases and anomalies hindering the understanding of the situation at the micro level and complicating the issue of international comparability, and the analyses do not capture the internal hete…
Standardizing the analysis of conditioned fear in rodents: a multidimensional software approach
2013
Data comparability between different laboratories strongly depends on the individually applied analysis method. This factor is often a critical source of variation in rodent phenotyping and has never been systematically investigated in Pavlovian fear conditioning paradigms. In rodents, fear is typically quantified in terms of freezing duration via manual observation or automated systems. While manual analysis includes biases such as tiredness or inter-personal scoring variability, computer-assisted systems are unable to distinguish between freezing and immobility. Consequently, the novel software called MOVE follows a semi-automatized approach that prefilters video sequences of interest for…
A comparison between paper and pencil and computer based assessment
2015
International audience; In this study, we describe two tools designed for comparing paper and computer assessment modalities: a " comparison table " to control migratory process from paper to computer modality and vice versa and a " grid for observation of students " to codify students' behaviours in solving process.
GRANADA consensus on analytical approaches to assess associations with accelerometer-determined physical behaviours (physical activity, sedentary beh…
2021
This study was conducted under the umbrella of the ActiveBrains and the SmarterMove projects supported by the MINECO/FEDER (DEP2013-47540, DEP2016-79512-R, RYC-2011-09011) and the CoCA project supported by the European Union's 2020 research and innovation programme (667302). JHM is supported by a grant from the Spanish Ministry of Education, Culture and Sport (FPU15/02645). AR is supported by the NIHR Leicester Biomedical Research Centre, and the Collaboration for leadership in Applied Health Research and Care (CLAHRC) East Midlands. SS is supported by the French National Research Agency (ANR-19-CE36-0004-01). RW is supported by a Medical Research Council Industrial Strategy Studentship (MR…