Search results for "Spar"

Prudential supervisors' independence and income smoothing in European banks

2019

[EN] We investigate the role of prudential supervisors' independence in affecting income smoothing behavior in European banks. Powerful national supervisors are predicted to influence the accounting practices of their supervised entities, shaping the properties of the accounting numbers they prepare. In particular, we study whether greater independence of powerful supervisors from the government and from the industry is associated with lower income smoothing. We use the mandatory adoption of a single set of accounting standards in Europe as a shock to the influence of prudential supervisors over national banks' accounting practice. Our results confirm that political and industry independenc…

The Relationship Between Ethical Organisational Culture and Organisational Innovativeness : Comparison of Findings from Finland and Lithuania

2016

The paper explores the interrelations between ethical organisational culture and organisational innovativeness in two different socio-cultural contexts, Finland and Lithuania. According to the Global Innovation Index 2013, Finland ranked 6th and Lithuania 40th in terms of the national capacity to produce innovations. Prior research by Riivari and Lamsa (J Business Ethics 124:1–17, 2014) and Riivari et al. (Eur J Innov Manag 15:310–331, 2012) argues the importance of the ethical dimension of organisational culture in fostering the organisational capacity to innovate. In this paper, a different context is taken to test hypothesised differences between the two multidimensional phenomena. The p…

Space-time analysis of GDP disparities among European regions : a Markov chains approach

2004

The purpose of this paper is to study the evolution of the disparities between 138 European regions over the 1980-1995 period. We characterize the regional per capita GDP cross-sectional distribution by means of nonparametric estimations of density functions and we model the growth process as a first-order stationary Markov chain. Spatial effects are then introduced within the Markov chain framework using regional conditioning (Quah, 1996b) and spatial Markov chains (Rey, 2001). The results of the analysis indicate the persistence of regional disparities, a progressive bias toward a poverty trap and the importance of geography to explain the convergence process.

Equity: a cornerstone in designing national education policies

2014

DT 2014-02, avril 2014; This paper aims to cover some at least of the most significant dimensions that can help document, based on a sampling of countries, the issues surrounding equity and children's right to attend school, to stay in school long enough and to receive appropriate education services to ensure access to adult life with the basic knowledge and skills that will give them a chance at a decent economic and social life. Above and beyond its quantitative observations, this analysis identifies connections with various active or passive education policies found in national education systems. Additionally,to the extent that they provide a better understanding of the situation and poi…

Les inspections primaires de l'éducation nationale : dotations, pratiques et effets sur le fonctionnement des écoles et les acquis des élèves

1997

This article analyses first the variety in the characteristics of local school inspectorates both in the quantitative (number of teachers) and in the qualitative (social background and geographic dispersion) dimensions. In relation to these, the article examines tne level of endowment (staffing and material) of the inpectorates and concludes to the lack of relationship between the resources mobilized and the needs at the local level. Then the practises of the inspectors and of their teams are described and here again a wide variety does exist across the different inspectorates in the administrative, relational and pedagogical dimensions of their activity (this variety in practices shows no …

Il miglioramento delle performance energetiche nella civile abitazione: analisi tecnico-economica di un caso studio

2009

An Advanced Numerical Model in Solving Thin-Wire Integral Equations by Using Semi-Orthogonal Compactly Supported Spline Wavelets

2003

Abstract—In this paper, the semi-orthogonal compactly sup- ported spline wavelets are used as basis functions for the efficient solution of the thin-wire electric field integral equation (EFIE) in frequency domain. The method of moments (MoM) is used via the Galerkin procedure. Conventional MoM directly applied to the EFIE, leads to dense matrix which often becomes computation- ally intractable when large-scale problems are approached. To overcome these difficulties, wavelets can be used as a basis set so obtaining the generation of a sparse matrix; this is due to the local supports and the vanishing moments properties of the wavelets. In the paper, this technique is applied to analyze elec…

A weakly-interacting many-body system of Rydberg polaritons based on electromagnetically induced transparency

2020

We proposed utilizing a medium with a high optical depth (OD) and a Rydberg state of low principal quantum number, $n$, to create a weakly-interacting many-body system of Rydberg polaritons, based on the effect of electromagnetically induced transparency (EIT). We experimentally verified the mean field approach to weakly-interacting Rydberg polaritons, and observed the phase shift and attenuation induced by the dipole-dipole interaction (DDI). The DDI-induced phase shift or attenuation can be viewed as a consequence of the elastic or inelastic collisions among the Rydberg polaritons. Using a weakly-interacting system, we further observed that a larger DDI strength caused a width of the mome…

Surface Coatings Based on Polysilsesquioxanes: Solution-Processible Smooth Hole-Injection Layers for Optoelectronic Applications

2009

Optoelectronic devices usually consist of a transparent conductive oxide (TCO) as one electrode. Interfacial engineering between the TCO electrode and the overlying organic layers is an important method for tuning device performance. We introduce poly(methylsilsesquioxane)-poly(N,N-di-4-methylphenylamino styrene) (PMSSQ-PTPA) as a potential hole-injection layer forming material. Spin-coating and thermally induced crosslinking resulted in an effective planarization of the anode interface. HOMO level (-5.6 eV) and hole mobility (1 × 10(-6)  cm(2)  · Vs(-1) ) of the film on ITO substrates were measured by cyclovoltammetry and time-of-flight measurement demonstrating the hole injection capabili…

Chapter 8: EPR in glass ceramics

2019

The development of novel materials requires a profound understanding of the relationship between a material's performance and its structural properties. Electron paramagnetic resonance (EPR) is a well-established technique for a direct detection and identification of paramagnetic defects in solids. This chapter provides an overview of the applicability of continuous wave EPR spectroscopy in the studies of glass ceramics focusing on transition metal (Mn2 +, Cu2 +, Cr3 +) and rare earth (Gd3 +, Eu2 +, Er3 +, Yb3 +) ion local structure analysis. EPR spectra features of the above-mentioned paramagnetic probes in glasses and glass ceramics are compared and discussed in detail. The chapter also s…