Search results for "Extern"
showing 10 items of 646 documents
Changes and Challenges Facing the Audit Profession in Latvia
2014
Abstract The history of certified auditing and audit services in the Latvian market has now existed for twenty years. It is not a long period of time when compared to other countries and the history of the audit profession. However, during these twenty years the audit profession in Latvia has experienced dynamic development along with a positive trend in the Latvian audit market. The main purpose of this paper is to describe the audit profession in Latvia and assess the expected impact of changes on the audit market by evaluating audit quality management, mainly focusing on the situation since Latvia's accession to the EU, with particular reference to the problems related to the development…
Status współczesnego nauczyciela – raport z badań
2014
This paper addresses the issues concerning the professional status of the contemporary teacher. The first part of the article presents both the requirements for those working in the teaching profession and the changes that influence the role of the teacher in the teaching process. The second part of the paper presents the results of the research concerning the professional status of teachers. In most cases, the results were consistent with the results included in the report on the state of education 2013.
What is the origin of the Scottish populations of the European endemic Cherleria sedoides (Caryophyllaceae)?
2015
Cherleria sedoides L. (Minuartia sedoides (L.) Hiern) is a montane perennial which, with some species in Minuartia sect. Spectabiles, is more closely related to Scleranthus than to other Minuartia species and is therefore best restored to the reinstated and redefined genus Cherleria. Reconstruction of the ancestral area of the clade containing C. sedoides suggests that it evolved in the Alps or the Balkan peninsula. The species now has an unusual distribution, being present in the mountains of southern Europe and Scotland but absent from the Arctic. Three historical scenarios that might have led to the presence of the species in Scotland are outlined and tested by a molecular analysis compa…
Sub-central Governments and Debt Crisis in Spain over the Period 2000–2011
2013
This chapter studies the quantitative evolution of sub-central sovereign debt in Spain over the period 2000–2011 and compares it with the evolution of central debt. As an intense process of political and fiscal decentralization has taken place since the mid eighties, the paper examines whether this drive to decentralization has been paralleled by any fiscally undisciplined behavior on the part of Spanish sub-central governments over the period considered. Some key formal legal rules and informal behavioral norms present at sub-central politics in Spain are examined, including legal controls on borrowing by sub-central governments. The empirical analysis will be based on the internationally …
Multi-Destination Trips and Tourism Statistics: Empirical Evidences in Sicily
2012
Abstract The knowledge of the actual magnitude and main features of tourism flows in a given destination is an essential prerequisite for the evaluation of tourism impacts and externalities. Indeed, many pleasure trips are often characterized by the visit to more than a single destination. Although the topic is well-documented in literature, the empirical results are limited to a few pioneering studies. The lack may be attributable to the failure of tourism organizations to collect data on multi-destination trip behaviour. This can be seen, for example, in the system of European statistics on tourism (according to the Council Directive 95/57 EC), where information on the average number of v…
Direct and indirect knowledge spillovers and industrial productivity
2016
AbstractThis paper analyses the importance of externalities related to the spread of innovation across sectors. Such spillover effects arise from R&D activities and input–output (IO) linkages among sectors in the country. We borrow Spatial Econometrics techniques to make consistent estimates of the impact of these systematic direct and indirect spillovers on sector’s productivity and the possibility of other types of productivity spillovers in the error term. We find that direct spillovers emanating from IO horizontal linkages determine sector’s productivity, while the indirect effects prove to be negligible. Furthermore, the technological intensity of IO linkages and the productive structu…
A principled approach to network-based classification and data representation
2013
Measures of similarity are fundamental in pattern recognition and data mining. Typically the Euclidean metric is used in this context, weighting all variables equally and therefore assuming equal relevance, which is very rare in real applications. In contrast, given an estimate of a conditional density function, the Fisher information calculated in primary data space implicitly measures the relevance of variables in a principled way by reference to auxiliary data such as class labels. This paper proposes a framework that uses a distance metric based on Fisher information to construct similarity networks that achieve a more informative and principled representation of data. The framework ena…
Legal Scholars Communities and Academic Conferences
2012
Many scientific communities – including those devoted to the study of law – regularly organize academic conferences to which all members of the considered community are called to attend. After describing the goals of these conferences, their types, their social costs and the positive externalities they may produce, this paper analyzes which type of academic conference could be most appropriate in order to maximize social welfare, which the practices of the Spanish legal scholars in this respect are and why such practices do not always seem to be the best ones from a public interest point of view.
Fragebogen zur Messung der psychosozialen Belastungen bei chronisch-entzündlichen Darmerkrankungen (FBCED): Konstruktion und Evaluation
2002
The "Inflammatory Bowel Disease Stress Inventory (IBD-SI)" measures a broad spectrum of disease-specific every day stress factors in patients with inflammatory bowel disease (IBD). Based on a multistage factor analysis on 300 CED patients, the final form comprises 32 items assigned to 8 different domains: depressed mood, doctor-patient relationship, anxiety about loss of bowel control, occupational impairment, worries about deteriovation, stress from medical treatment, impairment of sexuality/partnership and physical complaints. In addition, a global stress score can be obtained. The reliability values of the 8 subscales with 4 items each indicate a good internal consistency (alpha = 0.76 -…
Externalizing Behaviors and Cigarette Smoking as Predictors for Use of Illicit Drugs: A Longitudinal Study Among Finnish Adolescent Twins
2010
We examined whether externalizing problem behaviors (hyperactivity–impulsivity, aggressiveness, and inattention) predict illicit drug use independently, or whether their associations with drug use are mediated through cigarette smoking. We used a prospective longitudinal design within theFinnTwin12-17study among Finnish adolescents with baseline at age 12 and follow-up surveys at ages 14 and 17. Path models were conducted withMplusand included 1992 boys and 2123 girls. The outcome was self-reported ever use of cannabis or other illicit drugs at age 17. The predictors were: externalizing behaviors (hyperactivity–impulsivity, aggressiveness, and inattention) assessed by teachers and parents (…