Search results for "STANDARDS"
showing 10 items of 394 documents
Achieving Bologna Goals: Where Does Europe Stand Ahead of 2010
2010
Ten years have passed since the signature of the Bologna declaration. Seventeen countries have joined the process; since then, several new action lines have been added and the original action lines have often gained a new and more sophisticated content. The 2009 Bologna Stocktaking exercise included the traditional quantitative indicators, the criteria this time being designed to evaluate the goals set for 2010. In addition, particular emphasis was put on qualitative analysis on this occasion to provide a realistic picture of what has been achieved and which initiatives will take more time than anticipated to implement. The 2009 stocktaking shows that while there has indeed been important …
Does Tourism Consumption Behaviour Mirror Differences in Living Standards?
2016
Based on the theoretical foundation of well-being measurement, the study explores differences in living standards by analysing the distribution of tourism expenditure. A mixture of regression models is used to explore the heterogeneity in tourism consumption by identifying groups of families with similar tourism consumption behaviour as a function of certain socio-demographic and economic factors. The empirical analysis, performed on Italian expenditure data, suggests that there are three different patterns of consumption behaviour conditional to the socio-demographic and economic covariates in the tourism market and that differences in tourism consumption between groups of households mirro…
IFRS adoption and audit and non-audit fees: empirical evidence from Spanish listed companies
2015
We analyse trends in inflation-adjusted audit and non-audit fees from 2003 to 2009 with the aim of identifying the impact of International Financial Reporting Standards (IFRS) in Spain, where (a) the shift from national to international accounting standards represented major changes and (b) the implementation process was conducted in 2005 for group accounts of listed companies and 2008 for the individual accounts. To that end, we build a well-tested audit and non-audit fee model based on 2003 and compare the actual with the predicted values had the accounting reforms not taken place. We report unexpected higher audit fees for the group accounts model in the years 2004, 2005 and 2006. A plau…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Il dovere di riservatezza dei dipendenti delle organizzazioni internazionali
2021
Apesar das diferenças estruturais e regulatórias que caracterizam as organizações internacionais individuais, a doutrina de hoje é unânime em afirmar a capacidade de cada organização de criar seu próprio sistema jurídico interno. A relação de trabalho dentro dessas organizações reproduz claramente muitas das características da relação de trabalho internas a um Estado e, embora haja uma falta de regras internacionais uniformes sobre o emprego, e cada organização internacional tenha absoluta autonomia jurídica e administrativa, é possível identificar certas obrigações e direitos dos funcionários internacionais que se replicam, de forma ampla e homogênea, na maioria das organizações. O artigo …
Overcomplying for profit
2005
To maximize their profit, multinationals can design and implement the same and toughest standard in all locations, regardless of domestic regulations. We discuss this kind of overcompliance and stress its underpinnings. Some potential extensions are suggested.
Analysis of operator human errors in hydrogen refuelling stations: Comparison between human rate assessment techniques
2013
Abstract The use of hydrogen as an energy carrier for road transport appears to be an optimal solution for the reduction of greenhouse gas emissions. Nevertheless, the development of this technology depends on the growth and diffusion of production, storage and refuelling infrastructures together with accurate risk analyses to appropriately design the safety and management systems used in these plants. Moreover, to improve safety standards, it is also important to focus attention on the estimation of hazards related to human factors, as this is one of the major causes leading to accidental events, especially in complex industrial technology. The paper reports a case study relevant to operat…
Bibliometric insights into the spectroscopy research field: A food science and technology case study
2019
The food industry is in need of analytical solutions to maintain high quality and safety standards during the entire food production chain. Spectroscopy applications are targeted as a major solution due to its cost-effective, simple, efficient and multiparametric nature. Bibliometric studies provide a critical evaluation of the status of a research topic through the quantification of measurable outcomes of research activity. The main aim of this study was to use a bibliometric approach to the evaluation of the current status of the spectroscopy research applied to food science and technology. The critical evaluation of the results showed the most commonly used spectroscopy applications as w…
Italian incentive strategy and regulations on small wind power turbines: A critical overview
2016
Small wind power industry in Italy had its kick-start in 2009, after the Government implemented two measures introducing both the simplified regime and incentive rates for small wind power plants. In the last six years, a lot of plants and small wind turbines have been installed in Italy, especially in the South. Aim of this paper is to examine how local standards, incentive policy and regulations have affected the spread of small wind turbines in Italy. After examining national and regional legislation, an analysis of the data on the penetration of wind systems in Italy has been carried out, with particular attention to six Southern regions (Basilicata, Calabria, Campania, Apulia, Sardinia…
A device for PV modules I-V characteristic detection
2013
In this paper an electronic load suitable for the PV module I-V characteristic curve fast detection is presented. This device is designed in agreement with the IEC 82 Techinical Committee Standard since it allows the detection of the characteristic starting from voltage values even lower than 3% of the PV module open circuit voltage. The device main features are short time characteristc detection (2 s), limited ripple of the detected characteristic and low cost. Its validation is carried out by comparing measured data with data from simulations. Simulations are carried out considering two different commercial PV modules and by implementing in Matlab-Simulink environment the four lumped para…