Search results for "Counts"
showing 9 items of 59 documents
Governmental Accounting in Spain and the European Monetary Union: A Critical Perspective
2000
During the last twenty-five years, the changes in Spanish accounting have been radical and significant, especially since 1986 when Spain joined the European Union. Those changes were first introduced in business accounting, following the patterns of the Fourth Directive, but governmental accounting has also been affected by structural reforms that have modified the financial reporting system, the accounting standards and the accounting principles to be applied. However, the governmental accounting system needs further improvement, particularly given the EMU framework and the relationship between governmental accounting and national accounting.
Influence of artificial blood contamination of the analysis of cerebrospinal fluid
1981
The influence of artificial blood contamination on the quantitative values obtained in the routine examination of the CSF was investigated. On the basis of dilution series from CSF and blood, the correlation between the number of added erythrocytes and the results of leukocyte counts, protein, glucose and IgG estimation was studied. In addition, the influence of the time between CSF sampling and investigation on erythrocytes and leukocytes, IgG, glucose, pH value and ammonia content in CSF contaminated with blood was investigated. The following data relevant to routine examinations resulted: there are linear correlations between the number of erythrocytes artificially added to the CSF and t…
Effect of seasonality on physico-chemical and microbiological properties of nicastrese milk and artisanal cheese
2021
ABSTRACT Nicastrese is an indigenous Italian goat breed reared in the Calabria region under semi-extensive practices. From January to June, the milk yield of 400 multiparous Nicastrese goats was evaluated. In addition, tank milk and ripened cheese samples were subjected to physico-chemical and microbiological analyses with the aim to assess the effect of the seasonality on quality parameters. The volatile organic compounds profile of the ripened Nicastrese cheese samples was evaluated. Results showed that the seasonality had a significant effect on milk fat, lactose, urea, citric acid contents and acidity. Microbiological analysis of tank milk samples revealed variability among the differen…
Overcoming Essentialism? Students’ Reflections on Learning Intercultural Communication Online
2022
The fields of intercultural communication (IC) and intercultural education are in flux and the paradigmatic shift is away from essentialist approaches on culture and interculturality towards seeing IC and interculturality as flexible, fluid, contradictory, political, and ideological constructs. This study presents a virtual exchange project, a joint introductory course on IC between a Finnish university and a French university. One of the objectives of the course was to provide students with a more critical, non-essentialist perspective on interculturality. This study presents an analysis of 32 students’ texts (learning logs) that are processed qualitatively using content analysis to find a…
Claims secured by a registered pledge in sanation proceedings
2019
This study concerns the legal situation of a receivable secured by a registered pledge in a debtor’s sanation (restructuring) proceedings. The registered pledgee has a special position in the course of such proceedings. The study discusses the rules of subjecting the receivable secured by the arrangement, the rules of preparing and contesting the list of receivables, and finally the rules of satisfying the pledgee.
BEMOD: A DSGE Model for the Spanish Economy and the Rest of the Euro Area
2006
In this paper we present the theoretical foundations and the simulation results obtained with a new dynamic general equilibrium model developed at the Banco de España for the Spanish economy and the rest of Euro area. The model is designed to help in simulating the effect of alternative shocks on the main aggregate variables. The main contributions of this work from a theoretical perspective are the modelling of a monetary union composed of two regions, the inclusion of housing as a durable good with its own sector of production and the degree and detail of the disaggregation considered for each country in the model, which replicates the Quarterly National Accounts. On the empirical side, t…
Identity Use and Misuse of Public Persona on Twitter
2016
Social media sites have appeared during the last 10 years and their use has exploded all over the world. Twitter is a microblogging service that has currently 320 million user profiles and over 100 million daily active users. Many celebrities and leading politicians have a verified profile on Twitter, including Justin Bieber, president Obama, and the Pope. In this paper we investigate the '‘hundreds of Putins and Obamas phenomenon’ on Twitter. We collected two data sets in 2015 containing 582 and 6477 profiles that are related to the G20 leaders’ profiles on Twitter. The number of namesakes varied from 5 to 1000 per leader. We analysed in detail various aspects of the Putin and Erdogan rela…
Displaying agency problems at the outset of psychotherapy
2016
In order to present him- or herself at the outset of psychotherapy as a credible client, the person needs to, on one hand, formulate a sense of lost agency in accounts of his/her life situation, and on the other, to present him- or herself as willing and able to take part in conversational self-exploration. In this study, we looked in detail at how one person, seeking psychotherapy, constructed accounts that served this double function. We sought to develop the usefulness of the concept of agency as an integrative theoretical construct of core processes in therapy and introduced a model of five aspects of agentic vs. non-agentic presentation, developed and applied in an earlier study on cli…
L'économie matérielle de la France (1830-2015). L'histoire d'un parasite ?
2018
This article explores the long-term dynamics of material use in France over a period of 185 years. It is based on material flow accounts that are perfectly consistent with the standards of Material Flows Analysis at the national economic scale. This work - which covers domestic extraction, imports and exports - is the first long-term study of material flows for France, with annual and national data for most of the period. Our database allows us to study the evolution of French metabolism during the industrialization of the country, together with the increasing dependence on abiotic materials. We highlight a singular metabolic trajectory: that of a state that benefits from successive world-s…