Search results for "InVEST"
showing 10 items of 2596 documents
A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
2022
[EN] This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were…
La e-Evaluación del aprendizaje a través de la plataforma Aula Virtual de la Universitat de València
2013
Este articulo presenta y analiza la innovacion experimentada en distintas asignaturas de la Universitat de Valencia en torno al concepto de la e- Evaluacion y su aplicacion a traves de la plataforma de formacion Aula Virtual. Por un lado, se presentan los aspectos teoricos mas relevantes del incipiente movimiento “ e -Evaluacion orientada al aprendizaje” y, por otro, se senalan los procedimientos evaluativos establecidos con objeto de experimentar dicho cambio en diferentes titulaciones y grupos de estudiantes de dicha Universidad. La investigacion presentada, Eval-Aula, se enmarca en los Proyectos de Innovacion Educativa implementados en la Universitat de Valencia durante los cursos academ…
External investigations and disciplinary sanctions against auditors: the impact on audit quality
2015
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms and their engagement partners. The disciplinary sanctions resulted from external investigations, which revealed misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying low-quality auditors and (b) the effectiveness of the disciplinary system in improving the quality of subsequent statutory audits performed by the sanctioned auditors. We employ two earnings management indicators as proxies for audit quality: loss avoidance through extraordinary items and abnormal accruals. And we compare these measu…
Drivers affecting the adoption and effectiveness of social media investments: The Italian wine industry case
2019
Purpose The purpose of this paper is twofold: first, to identify distinct organisational models in a sample of firms operating in the wine industry; and second, to identify the main internal resources that characterise those firms most motivated towards the adoption of social media (SM) tools and those that perceive SM investment as more effective. Design/methodology/approach The empirical investigation was carried out by administering an online questionnaire to a sample of 82 Sicilian wineries. The principal component analysis was used to identify latent factors that drive managers to invest in SM technologies and to measure the impact perceived by managers. Subsequently, a cluster analys…
Política nacional de agroecología y producción orgánica: productores de café en el sur de Minas Gerais: Brasil.
2017
Resumen El crecimiento del consumo de café robusta (originario de Vietnam) en España, las estrategias del mercado de cafés especiales procedentes de Etiopía, Panamá y Guatemala para ampliar sus márgenes de mercado en España y la evidente reducción de la participación del café brasileño en el mercado español me han motivado a hacer el estudio sobre evaluación de la Política Nacional de Agroecología y Agricultura Orgánica- PLANAPO en el sector de café. La PLANAPO es una política pública del gobierno brasileño creada para extender e implementar acciones para el desarrollo rural sostenible. En el trabajo de investigación, el objetivo general ha sido analizar los efectos globales y de largo plaz…
An application of Matlab c on Dimensional Nonlinear Programming
2014
[EN] Nonlinear Programming (NLP) is a widely applicable tool in modeling real life problems applied to business, economics and engineering. Is to maximize or minimize a scalar field whose domain is given as a set of constraints given by equalities and/or inequalities not necessarily linear. In this paper we present a virtual laboratory to study the PNL graphically and numerically in the case of two variables
Financial Sustainability and Morphogenesis of Urban Transformation Project
2015
The urban transformation projects are very complex and have to be examined from several points of view (socio-cultural, environmental, infrastructural, administrative, and economic-financial) to determine their sustainability. This study aims to test the financial analysis as a tool for outlining the morphogenesis of the project’s characteristics and exploring the frontiers of the financial feasibility especially when the urban projects, according to Italian laws, involve Public Private Partnerships (PPPs). A financial model is applied to a case study (the transformation of an abandoned railway area) in which the absence of an adequate returns on investment, because of the crisis of the rea…
Paisaje e ingeniería: Lo natural y el artificio
2007
Uno de los campos actuales de investigación es el análisis del territorio: se trabaja en el territorio como espacio construido y como legado y recurso cultural, donde los vestigios materiales nos proporcionan una visión histórica del devenir de nuestra historia, y su análisis y lectura nos dejan entrever una organización del territorio, un orden diseñado según los intereses y directrices sociales, políticas y económicas de cada periodo. Una visión extensiva tanto de las obras públicas construidas como de las propias redes o sistemas en las que están inmersas. Como veremos este análisis territorial con una metodología propia ha derivado hacia otros campos de igual interés: la importancia de …
Unitat didàctica : Unió Europea : fortificació o cooperació?
2012
Les reflexions sobre l'educació i les consideracions didàctiques presentades en aquest TFM, són resultat d'un any de treball al Màster de Professorat en l'UV. Reflexions necessàries abans d'entrar a un aula ja què plantjar-se quin és el paper del professor en l'educació no sempre ha estat tasca obligatòria, almenys a nivell formal. Cal saber allò que volem, quins són els objectius de l'educació per a utilitzar el mètode que facilite aconseguir-los. I aquest no és altre que el mètode constructivista i què podrà aplicar-se de manera general si aconseguim introduir la innovació educativa a les escoles. Aquest treball de reflexió s'ha intentat aplicar en aquesta unitat didàctica sobre la “Unió …
Minimizing weighted earliness-tardiness on parallel machines using hybrid metaheuristics
2015
We consider the problem of scheduling a set of jobs on a set of identical parallel machines where the objective is to minimize the total weighted earliness and tardiness penalties with respect to a common due date. We propose a hybrid heuristic algorithm for constructing good solutions, combining priority rules for assigning jobs to machines and a local search with exact procedures for solving the one-machine subproblems. These solutions are then used in two metaheuristic frameworks, Path Relinking and Scatter Search, to obtain high quality solutions for the problem. The algorithms are tested on a large number of test instances to assess the efficiency of the proposed strategies. The result…