Search results for "EB"
showing 10 items of 15658 documents
The Value Relevance of Operating Lease Liabilities: Economic Effects of IFRS 16
2018
The new IASB and FASB models for leases aim to improve the quality of financial reporting. To this end, both standard setters impose the recognition of assets and liabilities for operating leases. Meanwhile, preparers have been strongly lobbying against these changes, as in their view the new treatment will lead to negative economic consequences. We undertake a value‐relevance study to examine whether as‐if capitalised operating leases are priced by market users in a relatively unexplored setting. We consider Spanish listed firms, and employ hand‐collected data on operating leases disclosed in the notes to the financial statements to constructively capitalise the assets and liabilities. Our…
GIS Infomobility for Travellers
2016
Geographical Information Systems (GIS) are essential systems to support decisions on territorial and environmental aspects. But they not always have been properly used for this purpose. Only in recent years GIS have been getting better used for the planning, management and control of the territory. The application of GIS to the transport sector has become relevant both for management and decision-making in support of Public Administration (PA) and citizens. GIS are particularly useful for roads and routing graphs management capabilities as well as for searching the most suitable path. The results achieved in this research activity aimed to evaluate different road graphs, proprietary and fre…
Would New Zealand adolescents cycle to school more if allowed to cycle without a helmet?
2018
Abstract Introduction The effectiveness of bicycle helmet use in preventing head injuries has been well documented. Mandatory helmet-use legislation is present in multiple countries including New Zealand. However, studies examining the correlates of adolescents' perception that they would cycle to school more often if helmet legislation was repealed are scant. This study examined these correlates in a sample of New Zealand adolescents. Methods Adolescents (n = 774; age: 13–18 years) from all 12 secondary schools in Dunedin, New Zealand, completed an online questionnaire about their cycling to school and cycling in general behaviours and perceptions and opinions about bicycle helmet use as a…
Web based survey to measuring social interactions, values, attitudes and travel behavior
2018
Abstract This paper presents the data collection methodology developed for Minerva research project. The aim of Minerva is to study the influence of values, attitudes and social interactions on travel behavior. For this purpose, a web based survey has been developed, which consists of several questionnaires to collect respondents’ values and attitudes; a two-day activity-travel diary; information about social interactions; and socio-demographic characteristics. To identify the social contacts, it is being used a contact diary methodology together with the activity-travel diary.
Las "cárceles del capital humano": trabajo y vidas precarias en la juventud universitaria
2017
En los últimos treinta años se ha transitado desde una concepción del capital humano como una macromagnitud económica a una idea de capital humano corporeizada en el individuo. Hemos asistido a una progresiva infiltración de dicha ideología del capital humano también en la vida de la juventud precaria. Nos centramos aquí en los jóvenes universitarios, para quienes el capital humano, ya de forma hegemónica, dirige y marca sus recorridos laborales y vitales. El análisis de los discursos de estos jóvenes nos permitirá explorar desde la imposición de la lógica de la movilidad laboral, a la sujeción a las formas de "emprendedor de sí mismo" y a la normalización, como parte del proceso de incorpo…
A One Health perspective on the issue of the antibiotic resistance
2020
For a few years now, the One Health concept has appeared to go hand in hand with the issue of antibiotic resistance as the most comprehensive and global solution. As part of a study comparing the publicization process of the links between antibiotic resistance and food in France and in the United States, this paper retraces the One Health concept's trajectory in terms of significations and (re)definitions, according to the actors adopting this approach as a viable solution. Furthermore, this paper questions the concept's take over impact in antibiotic resistance reframing as well as its expansion in terms of functioning and applicability. Within social sciences research, interest in the iss…
Two Peas in a Pod: Book Sales Clubs and Book Ownership in the Twentieth Century
2017
In the early twentieth century, book sales clubs became popular as an alternative means of book distribution. Corinna Norrick-Ruhl offers a unique comparative approach, synthesizing research about book sales clubs in twentieth-century Germany and the USA. Whereas previous studies have focussed mainly on the recommended literature and the effect on middlebrow reading, Norrick-Ruhl shows how book sales clubs rendered the book as a cultural object available and affordable, filling working-class and middle-class shelves with attractive volumes of “furniture books”. While book sales clubs were enormously successful in the twentieth century, they have recently declined. The author finally underli…
Simplified restructuring proceedings in Poland as an example of anti – crisis regulation due to the COVID-19 pandemic
2020
Summary The study discusses new legislative anti – crisis solutions adopted in Poland in connection with the COVID – 19 pandemic. The Polish legislator decided to introduce the so-called simplified restructuring procedure. This happened in the face of the expectations of both the jurisprudence of law and practice. On the one hand, the simplified restructuring procedure (the fifth independent type of restructuring procedure for an entrepreneur in Poland) allows for a quick, cheap and simplified conclusion of an arrangement with creditors outside the court, then approved by the court. On the other hand, the opening of such proceedings gives the debtor protection against enforcement at the cre…
Multi-Dimensional Acquisition, Representation, and Interaction of Cultural Heritage Tangible Assets
2018
The acquisition, digital representation and interaction of cultural heritage (CH) assets is of high interest for an accurate documentation of our cultural legacy. Detailed studies demand more information on the assets apart from the mere visual appearance or even shape of objects. In this regards, some research works can be found that combine shape with other kind of data, such as radiometric (e.g., IR, thermal radiation, etc.) or semantic information, leading to multi-Dimensional (mD) virtual objects. In this chapter, we review the state of the art of different techniques to deal with mD acquisition of CH tangible assets. We also discuss some representation (e.g., visual, sonic, etc.) and …
Kildare rebellion (1534-1535) in the Annals of the Four Masters
2020
Abstract One of the most important Irish historical sources, which are the Annals of the Four Masters, written in the modern period, provide us with unusually valuable information about the history of the Emerald Island. In addition to data from the ancient or medieval periods, it also contains material from the difficult 16th and 17th centuries for Ireland, when it came under the yoke of English Protestants, who were initially represented by the Tudors and then by the Stuart dynasty. The Annals of the Four Masters also witnesses the resistance of the Irish, both those from Hiberno Normans and Gaelic Irish, to the demands of new authorities, including the rejection of Catholicism and total …