Search results for "Hf"
showing 10 items of 909 documents
Tax burden borne by electricity and mining companies in Peru during 2010-2015 period
2018
O objetivo principal da pesquisa é quantificar a pressão fiscal suportada pelas empresas elétricas e de mineração que operam no Peru, no período 2010-2015, de tal forma que a existência de diferenças entre os dois setores econômicos analisados possa ser avaliada. Para este propósito, é apresentada uma descrição do setor elétrico e de mineração, bem como a evolução e influência que exercem sobre o crescimento econômico do Peru. Como elemento importante da investigação, foi realizada uma análise do arcabouço jurídico tributário que regula as atividades das empresas dos dois setores analisados, em especial, no tocante ao Imposto de Renda. O referencial teórico incorpora as principais referênci…
Implementing Intellectual Property Policies in a Romanian State University
2018
The paper presents a series of contributions on the possibility of implementing intellectual property policies in a Romanian State University. Starting with the worldwide, well-known examples of universities with a tradition in this field of intellectual property protection, the paper presents practical solutions for the implementation of some intellectual property policies taking into account the mentality which currently exists in Romania on this subject. The study is based on the important experience gained by authors in a European research project involving 15 partners from 9 countries, where the results were remarkable. The University must represent a pole of excellence in research, bu…
Isostructural Inorganic–Organic Piperazine-1,4-diium Chlorido- and Bromidoantimonate(III) Monohydrates: Octahedral Distortions and Hydrogen Bonds
2020
Halogenidoantimonate(III) monohydrates of the (C4H12N2)[SbX5]·
Apical root canal transportation of different pathfinding systems and their effects on shaping ability of ProTaper Next
2015
Background: This study aimed to compare glide path preparation of different pathfinding systems and their effects on the apical transportation of ProTaper Next (Dentsply Maillefer, Ballaigues, Switzerland) in mesial root canals of extracted human mandibular molars, using digital subtraction radiography. Materials and Methods: The mesial canals of 40 mandibular first molars (with curvature angles between 25° and 35°) were selected for this study. The specimens were divided randomly into 4 groups with 10 canals each. Glide paths were created in group 1 with #10, #15 and #20 K-type (Dentsply Maillefer, Ballaigues, Switzerland) stainless steel manual files; in group 2 with Path-File (Dentsply M…
CORPORATE BANKRUPTCY AND INSOLVENCY PREDICTION MODEL
2021
In any competitive economy, the risk of bankruptcy is pervasive. The research aims to contribute in improving the predictive power of bankruptcy and insolvency risk among companies by introducing new methods of processing and validation. This paper investigates the extensive application of the Z score model for predicting the economic-financial stability of Romanian companies in the manufacturing and extractive industries. A list of 37 financial indicators determined on the basis of the balance sheet data of 80 companies for the period 2015–2018 was used. Stepwise Least Squares Estimation through the Forward method allowed the identification of the most relevant ones. Canonical discriminant…
Multiscale Particle Method in Solving Partial Differential Equations
2007
A novel approach to meshfree particle methods based on multiresolution analysis is presented. The aim is to obtain numerical solutions for partial differential equations by avoiding the mesh generation and by employing a set of particles arbitrarily placed in problem domain. The elimination of the mesh combined with the properties of dilation and translation of scaling and wavelets functions is particularly suitable for problems governed by hyperbolic partial differential equations with large deformations and high gradients.
Studying students ́satisfaction at music schools in the Valencian Region
2017
[EN] Satisfaction is a key construct but complex to be measured. Within the cultural context and from the discipline of marketing, satisfaction consists of assessing some experiences without considering consumers ́ expectations. From this approach, this paper deals with an empirical research aiming at analyzing satisfaction among students of music conservatoires and schools. The research, qualitative and quantitative in nature, allowed to know users ́ assessment of different variables: studies, teaching staff, information technologies, premises and administration procedures. To do so, a self-administered survey was conducted using a structured questionnaire. Univariate and multivariate anal…
Role of Social Partners for Work-Based Learning: Results of Surveys
2016
Abstract Introduction of work-based learning (WBL) in Latvia has required new approaches in decision making of different stakeholders. Experience from countries with long-standing WBL tradition has shown the numerous advantages but also the challenges this approach presents. One of these challenges is the need for new forms and mechanisms of cooperation among the key stakeholders – policy makers, public administrators, employers, educators and social partners. The current paper analyses the results of scientific research in this field, as well as uses the empirical results of two surveys performed by the authors: a survey of public sector experts and a survey of employers in Latvia. In orde…
Estudio de las publicaciones sobre contabilidad de gestión en Brasil y España
2013
En las últimas décadas, se han producido cambios importantes en la contabilidad de gestión con la inclusión de nuevos temas y métodos de investigación, revistas exclusivas y, en especial, estudios con perspectivas multidisciplinarias. Estos cambios se han detectado con estudios divulgados en publicaciones de revistas importantes. En este contexto surge la siguiente pregunta de investigación: ¿Cuál es el perfil de las investigaciones a respecto de la contabilidad de gestión en España y Brasil? Así, el objetivo del presente trabajo es identificar y analizar los temas y métodos de investigación aplicados en los estudios de contabilidad de gestión en España y Brasil, presentar cómo esas investi…
Electrochemically prepared oxides for resistive switching devices
2018
Redox-based resistive switching memories (ReRAM) based on metal oxides are considered as the next generation non-volatile memories and building units for neuromorphic computing. Using different deposition techniques results however in different structural and electric properties, modulating the device performance. In this study HfO2 and Nb2O5 were prepared electrochemically by anodizing sputtering-deposited Hf and Nb in borate buffer solution. Photoelectrochemical measurements were used to study the solid state properties of the anodic oxides, such as band gap and flat band potential. In the case of anodic HfO2, detected photocurrent is ascribed to optical transitions between localized (gen…