Search results for "Fin"

Shareholder Wealth Creation in Response to Announcements of Acquisitions of Unlisted Firms: Evidence from Spain

2011

We investigate shareholder value creation of Spanish listed firms in response to announcements of acquisitions of unlisted companies and compare this experience to the purchase of listed firms over the period 1991–2006. Similar to foreign markets, acquirers of listed targets earn insignificant average abnormal returns, whereas acquirers of unlisted targets gain significant positive average abnormal returns. When we relate these results to company and transaction characteristics our findings diverge from those reported in the literature for other foreign markets, as our evidence suggests that the listing status effect is mainly associated with the fact that unlisted firms tend to be smaller …

Pulmonary actinomycosis. Fine needle aspiration diagnostic.

2011

Atículo publicado en: Invest Clin 52(4): 356 - 360, 2011 Se presentan 4 casos de actinomicosis pulmonar en pacientes mayores de 55 años, 2 de ellos con enfermedad pulmonar obstructiva crónica (EPOC), que mostraron un aumento de la tos productiva, episodios de disnea, hemoptisis y fiebre de larga evolución. En las radiografías de tórax de rutina se observaban imágenes segmentarias de consolidación aérea, sugestivas de cuadros neumónicos no resueltos o neoplasia. La tomografía axial computarizada (TAC) mostró hallazgos similares a los anteriores. Los cultivos de esputo y las pruebas de Mantoux fueron repetidamente negativos. Debido a la mala evolución de los pacientes y a los hallazgos radiol…

The pedagogical development of an international teacher in the cultural context of Finnish CLIL home economics

2016

This thesis draws on content and language integrated learning (CLIL) as a methodological innovation in language education. In order to become competent CLIL teachers in 21st century, however, teachers should not merely have expertise knowledge in their own teaching fields but take pedagogical tact into consideration. The aim of this qualitative action research is to understand: (1) How an international teacher from Taiwan utilized the theoretical framework of CLIL 4Cs and (2) How 4Cs were used as a support to develop pedagogical tact in CLIL home economics classes in a Finnish lower secondary school. The action research approach and process were conducted in two cycles that included plannin…

Free riding as méchanism

1998

Free-riding is methodologically puzzling. It is at the same time important and often not observed as an actual phenomenon. The paper explores the possibility of treating free riding as an underlying or causal mechanism. As such, free riding is to be treated as part of the real world rather than of the world of models or theories. However, the free riding mechanism is particularly prone to operate not in isolation but together with other mechanisms. This feature has consequences on issues such as empirical content, testability or relevance. These questions are discussed in the light of some recent work in philosophy of science and with special attention given to the development of experiment…

La réinsertion professionnelle des femmes

1973

THE REFERENCE SITE COLLABORATIVE NETWORK OF THE EUROPEAN INNOVATION PARTNERSHIP ON ACTIVE AND HEALTHY AGEING

2019

International audience; Seventy four Reference Sites of the European Innovation Partnership on Active and Healthy Ageing (EIP on AHA) have been recognised by the European Commission in 2016 for their commitment to excellence in investing and scaling up innovative solutions for active and healthy ageing. The Reference Site Collaborative Network (RSCN) brings together the EIP on AHA Reference Sites awarded by the European Commission, and Candidate Reference Sites into a single forum. The overarching goals are to promote cooperation, share and transfer good practice and solutions in the development and scaling up of health and care strategies, policies and service delivery models, while at the…

Calculations of organic-solvent dispersions of single-wall carbon nanotubes

2005

The aqueous solubility Sw and 1-octanol–(Po), cyclohexane–(Pch), and chloroform–(Pcf) water partition coefficients are calculated. The properties of single-wall carbon nanotubes (SWNT) are related to the indices (n, m) designating the chiral vector. SWNTs are classified in zigzag (n, 0), armchair (n, n), and chiral (n, m). These properties permit classifying SWNTs according to (n, m). Correlations between (n2 + nm + m2)1/2, log Sw, log Po, log Pch, and log Pcf show that (n, m) are adequate indices. The (10,10) is the most abundant SWNT, presenting consistency between great kinetic stability, small Sw, and great {Po, Pch, Pcf}. The room temperature solubility of SWNTs is investigated in a va…

Reaching professional skills with the Final Master Thesis: Collaboration towards actual solutions

2019

[EN] In order to motivate the student through a professional experience, and to improve the teaching-learning process by letting the student gain experience, we implement a collaborative learning-through-service methodology. This method increases the student involvement level and the deep understanding of the tools. As a matter of example, we present the implementation of this method in the Final Master Thesis (FMTh) of the Master on Corporate Finance at the University of Valencia (UV). In these FMTh, students have to valuate an actual innovation developed by UV researchers (on chemistry, in this case) with the goal of helping them to transfer (sell) this innovation to the industry. This co…

Die Herausbildung von Zufriedenheits-urteilen bei Alternativenbetrachtung

1999

Traditional elements of competitive differentiation are declining. As industries and firms worldwide face increasing competition, slower growth rates, and price pressures, greater attention is being placed on customer satisfaction. However the research in satisfaction never consider alternatives, when customer satisfaction is formed. It has been the approach of this paper to present an extension for this circumstance. Therefor the regret theory, a diversion of the expectation utility theory, is used to explain the phenomena. According to this theory, each outcome has associated with it the evaluation of the difference between the outcome and the outcome that would have been received had a d…

Bank Loan Loss Accounting: Research Implications for the Post-Crisis Debate

2016

The IASB and the FASB have recently re-evaluated the current model underlying loan loss accounting (the ‘incurred loss’). Taking into consideration the G20‘s advice on using more forward-looking information, they introduce a new approach (the ‘expected loss’ model). This paper reviews the academic literature to shed some light on the new expected loss models when applied to the financial industry. The accounting literature discussed in this study outlines both general theoretical findings and empirical evidence that help to infer the potential impact of the new models. Given the link between loan loss impairment and accounting conservatism as well as earnings management, we explore these co…