Search results for "InVEST"
showing 10 items of 2596 documents
Implementation of IFRS in Japan: An Analysis of Voluntary Adoption by Listed Firms
2019
Since 2010 Japanese listed firms can voluntarily use international financial reporting standards for their consolidated financial statements. Using financial and non-financial data, we carry out a comprehensive research into the adopters’ determinants. We employ a multi-period logit model that considers every annual decision made along the period 2010-2019. We find that the having outside networks through subsidiaries and a strong internal corporate governance system are key factors. We also confirm a contagion effect. Finally, our results suggest that goodwill is also relevant, since only Japanese accounting standards require annual amortization.
Key Concept: Criticality
2016
In English language education, the word 'critical' can be used in different ways, qualifying different phenomena. Thus, the development of 'critical thinking' is a goal in some ELT classrooms or teacher education programmes; there is also 'critical pedagogy', which seeks empowerment and social transformation; and 'critical perspectives' can be taken towards the enterprise of ELT itself. Here, we will try to show how these apparently different forms of criticality are linked together.
Uses of Code-Switching in Four-Year-Old Monolingual Children's Second Language Acquisition
2013
Code-Switching is a phenomenon in which ¿speakers rely on juxtaposition of grammatically distinct subsystems to generate conversational inferences¿ according to Gumperz (1982:97). The broad use of code-switching in diverse contexts and with at least two languages in contact has made this linguistic device be one of the most studied behavioural features of bilinguals¿ speech (Gregori and Alcantud.2011). Additionally, code-switching, seems to have an important communicative function, that is why it is a very interesting aspect of sociolinguistics to be researched.Nowadays, the development of educational provision is reaching more and more social strata. This fact, together with a wider use of…
El proyecto mapa escolar de Valencia: Análisis de la zonificación educativa de la ciudad de Valencia
2018
The research project Mapa Escolar de Valencia (School Map of Valencia) was born out of an agreement between the City Council and the University of Valencia in order to carry out an investigation of the compulsory education system of the city and propose, if necessary, modifications to the current school zoning. The project is structured in several research areas. An analysis of the specialized scientific literature and public policies concerning education and schooling has been done, and it is currently analysing the evolution of quantitative and qualitative data on compulsory schooling in Valencia, its school zoning, the representations of education and the school climate in the city schoo…
Foreign Direct Investment in oil-abundant countries: The role of institutions
2019
The present work reassesses the impact of good governance and democracy on Foreign Direct Investment (FDI) in oil-abundant countries. To this end, we estimate the effect of host countries’ institutions on greenfield FDI, using a gravity equation for a dataset that covers 182 countries during 2003-2012. Our findings confirm that compliance to rule of law, lack of corruption, political stability and democracy could boost new FDI links through the extensive margin. Our results could not rule out the “oil curse”, meaning that oil producers attract fewer new greenfield projects than similar countries without oil. Unlike other studies, we show that the impact of institutions is not necessarily un…
La moda civil en la España del siglo XVII: inmovilismo e influencias extranjeras
2008
Este artículo nace como consecuencia del encargo que he recibido por parte del Museo Nacional del Traje de Madrid para impartir una conferencia sobre la moda culta española del siglo XVII el 11 de mayo de 2007 en la sede de dicho museo. Mi intención es presentar la evolución de la Moda culta en la España del siglo XVII tanto femenina como masculina, observando como la estructura interior determina la forma exterior de las prendas. Asimismo pretendo dar a conocer las constantes estilísticas en la Moda española que per-duran del siglo anterior y las influencias extranjeras. Para ello he utilizado fuentes escritas como el diccionario de Sebastián de Covarrubias (1611), el Diccionario de Autori…
Association of plasma markers of cholesterol homeostasis with metabolic syndrome components. A cross-sectional study.
2011
Abstract Background and aims Increased plasma phytosterols, which reflect enhanced cholesterol absorption, have been related to an increased risk of cardiovascular disease (CVD). However, high CVD risk conditions, such as obesity, diabetes and the metabolic syndrome (MetS) have been associated with reduced cholesterol absorption. We investigated associations between plasma noncholesterol sterols and MetS components. Methods and results With a cross-sectional design, we related MetS components to plasma noncholesterol sterol-to-cholesterol ratios measured by gas chromatography in 674 dyslipidemic patients and 361 healthy subjects participating in a prospective cohort study. Plasma phytostero…
Tecnhiques for sentiment analysis in Twitter: Supervised Learning and SentiStrength
2017
[EN] Sentiment analysis on Twitter offers possibilities of great interest to evaluate the currents of opinion disseminated through this medium. The huge volumes of texts require tools able to automatically process these messages without losing reliability. This paper describes two different types of approaching this problem. The first strategy is based on Supervised Learning processes, developed in the field of artificial intelligence. Its application requires some tools from natural language processing along with a classifed corpus as a starting point. The second approach is based on polarity dictionaries. SentiStrength tool is located in this line. It is increasingly applied to studies of…
Técnicas cualitativas de investigación social (2011/2012)
2011
Conocimientos y procesos cognitivos en la resolución de problemas: consecuencias para la enseñanza
2008
Este artículo presenta una visión en conjunto de las investigaciones sobre la base de conocimientos y los procesos cognitivos implicados en la resolución de problemas, y cómo éstos afectan el desempeño de los estudiantes cuando resuelven los problemas. En la base de conocimientos se discute el conocimiento declarativo, el procedimental,el estratégico, el situacional y el esquemático. Entre los procesos cognitivos se habla del razonamiento formal, construcción de modelos mentales, transferencia de conocimientos y metacognición. A partir de todo ello, se sugiere una serie de medidas instruccionales que pueden tener aplicación en el aula de ciencias.