Search results for "Hf"
showing 10 items of 909 documents
The difficulty of applying exclusion criteria in ethical portfolios
2018
A main problem for socially responsible investors is deciding which companies should be included in their investment portfolio. Small investors may decide not to invest in companies they know are not behaving responsibly. Therefore, discredited companies will not be included in their portfolios, as they will understand those companies cannot be defined as ethical. To implement this procedure properly and apply it to big portfolios is a complex exercise which requires big amounts of information and the problems faced by investors applying such exclusion criteria to select their portfolio.
La investigación empírica en materia de rendición y fiscalización de cuentas públicas.
2017
Keywords: auditing, disclosure, explicative theories, public sectorAbstract. The main objective of this paper is to analyze the theoretical framework to explain the reasons why public and private entities disclose financial information, as well as those applicable to studies of the types of opinion issued audit opinions theories. The existence of a legal regulation makes them the obligation to publish certain information, although some entities disclose more than required by the regulations. Therefore, following the traditional research in accounting online, we review the relevant theories that explain the financial disclosure in the public and private sector. We begin first with analyzing …
Conventional Theory’s Relevance: Evidence from Japan
2019
Abstract The formidable surge in the volume of international trade after 1960 stimulated surveys designed to ascertain to what degree the commercial flows among nations reflected the structure of their economies, in other words, how tight was the correlation between international exchanges and the specific attributes of participating nations. In fact, scholars were keen to test the relevance of the conventional Heckscher-Ohlin theory, that is, to what extent did nations’ exports reflect their endowment with factors of production, more specifically, whether their exports used their abundant factors intensively. I try to show that, although most of the tests reached their purpose in that they…
Social Media Marketing Efforts of Luxury Brands on Instagram
2019
Social media offers marketers a broad set of instruments to connect to targeted customers in a personalized and interactive manner. Different social media platforms enable different innovative strategies for an organization’s social media presence. In this framework, Instagram has become a popular social media platform for luxury fashion brands. This paper explores the area of luxury fashion brands on Instagram by focusing on key practices that should be implemented in a social media marketing strategy. The main objectives of this study are: (1) the present the concept of luxury brands, (2) to examine the social media marketing of luxury brands aimed at driving consumer engagement, (3) to a…
The Fiscal Councils – Independent Fiscal Institutions for Ensuring Fiscal Discipline
2017
Ensuring the sustainability of public finances can only be achieved through substantial and relevant analysis and evaluation of the problems faced by the fiscal and budgetary fields. Thus, through independent tax institutions, based on opinions and recommendations issued, can be identified those decisions designed to ensure a responsible fiscal and budgetary policy. Without claiming an exhaustive approach, through this article we will identify basic principles of Fiscal Councils, the main features of the Fiscal Councils from the IMF member states and we will try to highlight the best practices. By identifying best practices, we will highlight the role of Fiscal Councils in the prudent manag…
Tyytyväisyys työaikapankkiin
2009
Tutkimuksessa tarkasteltiin työaikapankkiin tyytyväisyyttä ennustavia tekijöitä. Tutkimus perustuu yhdeksässä työorganisaatiossa tehdyn kyselyn aineistoon (N = 268). Analyysit suoritettiin polkuanalyysina, jolloin selittäjien kausaalinen järjestys ja keskinäinen riippuvuus pystyttiin ottamaan huomioon. Selvä enemmistö vastaajista oli tyytyväisiä työaikapankkiin. Tyytyväisyyttä lisäsivät mahdollisuus kokonaisen vapaa-päivän viettämiseen säästetyistä tunneista, korkea asema organisaatiossa sekä työntekijöiden organisaation johdolta saama tuki. Tyytyväisyyttä heikensivät ongelmat säästettyjen vapaiden käytössä sekä työaikatilin saldorajojen huono mitoitus suhteessa työtehtävien vaativuuteen. K…
Understanding Mediterranean‐Californian disjunctions: molecular evidence from Chenopodiaceae‐Betoideae
2006
Chenopodiaceae subfam. Betoideae is distributed in both western Eurasia (four genera) and western North America (one genus). To understand the origin of this disjunction, the phylogeny of the subfamily was reconstructed and dated using ndhF, matK/trnK, tmL-trnF spacer, and ITS sequence variation, penalized likelihood and Langley-Fitch, and calibration with three different fossils. Maximum Parsimony and Maximum Likelihood analyses of the molecular data show that Betoideae are monophyletic, but that relationships of the Himalayan Acroglochin, traditionally included in Betoideae because of the shared possession of a circumscissile capsule, are uncertain. Among the betoidean genera, Beta (excl.…
The behavior of Rare-Earth Elements, Zr and Hf during biologically-mediated deposition of silica-stromatolites and carbonate-rich microbial mats
2015
Abstract Venere Lake, in the Pantelleria Island thermal system (Central Mediterranean Sea) consists of a mix of seawater and hydrothermal volcanic fluids containing high levels of dissolved SiO 2 . Close to the lake's thermal springs, siliceous stromatolites are deposed under high bacterial activity conditions whereas roughly interlaminated Ca-carbonates and microbial mats are widely scattered in the lake. The dissolved REE speciation in lake waters is dominated by [REE(CO 3 ) 2 ] − , [REE(CO 3 )] + and [REE(H 3 SiO 4 )] 2 + complexes. On the contrary the most abundant Zr and Hf species are hydroxyl- and fluoride-complexes. The behavior of REE Zr and Hf in the Venere lake waters is controll…
High-temperature metamorphism and crustal melting at ca. 3.2 Ga in the eastern Kaapvaal craton, southern Africa
2018
Abstract The question of whether high-grade metamorphism and crustal melting in the early Archaean were associated with modern-style plate tectonics is a major issue in unravelling early Earth crustal evolution, and the eastern Kaapvaal craton has featured prominently in this debate. We discuss a major ca. 3.2 Ga tectono-magmatic-metamorphic event in the Ancient Gneiss Complex (AGC) of Swaziland, a multiply deformed medium- to high-grade terrane in the eastern Kaapvaal craton consisting of 3.66–3.20 Ga granitoid gneisses and infolded greenstone remnants, metasedimentary assemblages and mafic dykes. We report on a 3.2 Ga granulite-facies assemblage in a metagabbro of the AGC of central Swazi…
Tidal currents in the Malta - Sicily Channel from high-frequency radar observations
2015
Two years of sea surface current measurements acquired since August 2012 by High-Frequency SeaSonde radars over the relatively shallow shelf area dividing the Maltese Islands from Sicily (the Malta - Sicily Channel), are used to characterize the surface tidal currents in the region. Tidal currents are generally weak and concentrated in the semidiurnal and diurnal bands, barely exceeding 3cms-1 in the semidiurnal band (M2, S2), and below 6cms-1 in the diurnal band (K1, O1). In the middle part of the basin, the M2 currents oscillate along the main Channel axis; on the contrary the S2 oscillations are oriented along the energetic Atlantic Ionian Stream (AIS) flow. Diurnal tides have a more cir…