Search results for "Impact analysis"
showing 10 items of 98 documents
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…
Spaniards’ Secular Ritual
2015
Football is the most popular sport in Spain, and its strong attraction is clearly reflected in its economic dimensions. Recent estimations of the economic influence of Spanish football concluded that it had an effect on production of some €4,000,000,000, almost one per cent of the general Gross National Product (GNP) and about 1.2 per cent of the GNP of the services sector (LFP, 2004). Adding in other indirect effects, such as employee remuneration and the gross operating surplus, the total impact of Spanish football on the Spanish economy climbs to €8,066,000,000, approximately 1.7 per cent of the overall GNP and 2.5 per cent of the GNP of the services sector, and it provides direct or ind…
Energy and economic analysis and feasibility of retrofit actions in Italian residential historical buildings
2016
Abstract The application of retrofit actions to existing building stocks can improve the energy performance of the residential sector. In this context, particular attention should be given to historical buildings, which represent a large part of the Italian building stock. To improve the energy performance of them, adequate retrofit actions must be applied. Many studies and regulations have focused on identifying the best refurbishment measures. However, the selection of these measures is difficult due to restrictive regulations, which are dictated by the Ministry of Cultural Heritage and Activities, high retrofit costs, and variable climate zones. Thus, energy renovations in Italian buildi…
Economic Feasibility of Measures for Energy Efficiency
2014
In this chapter the economic impact of some measures for energy efficiency, both using automation of technical infrastructures (according to EN 15232) as well as implementing passive measures concerning the use of building materials and techniques (according to EN 15271), is studied. The chapter is organized as follows. First, a technical-economical study on the evaluation of the impact on residential buildings of Building Automation Control, BAC, and Technical Building Management, TBM, systems is presented. Then the same assessment of some passive measures that can be employed is carried out using the Passive House Standard for Mediterranean warm climates is shown. Numerical elaborations h…
The Effect of the Covid-19 Lockdown on Air Quality in Three Italian Medium-Sized Cities
2020
Despite the societal and economic impacts of the COVID-19 pandemic, the lockdown measures put in place by the Italian government provided an unprecedented opportunity to increase our knowledge of the effect transportation and industry-related emissions have on the air quality in our cities. This study assessed the effect of reduced emissions during the lockdown period, due to COVID-19, on air quality in three Italian cities, Florence, Pisa, and Lucca. For this study, we compared the concentration of particulate matter PM10, PM2.5, NO2, and O3 measured during the lockdown period, with values obtained in the same period of 2019. Our results show no evidence of a direct relationship between th…
The economic impact of future increase in tropical cyclones in Japan
2009
Published version of an article from the journal:Natural Hazards. Also available from SpringerLink: http://dx.doi.org/10.1007/s11069-010-9522-9 This article estimates the non-first-order economic loss in Japan due to a future increase in tropical cyclones. One possible effect of global warming could be the increase in intensity of tropical cyclones. Using historical storm tracks between the years 1978 and 2007 and altering their intensities due to this potential increase in their intensity, this paper calculates the future potential regional GDP loss in a certain area that is affected by tropical cyclones. Most of the literature is concerned with physical damage and the loss of lives due to…
Medicines of high health and economic impact: The required balance between innovation and sustainability
2019
The Impact of the New Rural Cooperative Medical Scheme on Township Hospitals' Utilization and Income Structure in Weifang Prefecture, China
2017
The New Rural Cooperative Medical Scheme was gradually introduced from 2003 in China. This paper is based on a representative survey of 24 randomly selected township hospitals in Weifang prefecture over the period 2000-2008. Using a generalized form of differences-in-differences model, it aims to assess the effect of the reform on the utilization and income structure of the township hospitals. The estimations provide three main results linked to the effects of the New Rural Cooperative Medical Scheme on the behavior of the key stakeholders (households, health care providers and Health Bureau). Firstly, the reform had positive impacts on the utilization of township hospitals, particularly on…
Impact of building automation control systems and technical building management systems on the energy performance class of residential buildings: An …
2014
Abstract The paper focuses on the evaluation of the impact on residential buildings of building automation control (BAC) and technical building management (TBM) systems. This work shows how the control, monitoring and automation functions considered by the European Standard EN 15232 can considerably influence the energy performance of a single-family test house and, consequently, its energy performance class. The study puts into evidence that the benefit that can be drawn from the installation of BAC and TBM systems depends on the type of technical appliances in the household and on the starting energy performance class. Finally, the economic impact due to the introduction of BACS or TBM fu…
Economic impact of BACS and TBM systems on residential buildings
2013
The paper presents the results of a study on the economic impact of building automation control systems and technical building management systems on residential buildings. The different functions considered by European Standard EN 15232 and having impact on the energy performance of buildings are applied to a test house, varying its energy efficiency class. The economic impact due to the introduction of each BACS or TBM function is evaluated using the BAC factors method, considering the real costs for the purchase and the installation of the components that implement the specific functions and the yearly energy costs of the building before and after their installation.