Search results for "Standard"
showing 10 items of 3299 documents
National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process
2014
As the IASB’s due process sustains, the national standard-setters play a key role in the development of IFRS. There is still much to learn, however, about their lobbying practices, which arguments they use and when they do it. This chapter focuses on the accounting of share-based payments that were under-regulated before IFRS 2. To analyze lobbying behavior of this relevant group of stakeholders, we conduct a content analysis of the 27 comment letters addressing the documents issued by the G4+1 and the IASB that preceded IFRS 2. Consistent with institutional theory, our analysis of lobbying activity by national standard-setters shows that participation increased at the end of the process, a…
Growth and convergence profiles in the Spanish provinces (1965-1997)
2005
. Economic performance in Spanish provinces has led to a considerable improvement in standard of living of their populations. Intense capital accumulation since the 1950s played a key roll in this process. Provincial inequalities may increase or decrease as a result of this growth pattern. This study analyzes the evolution of the disparities by means of distribution dynamics techniques. It explicitly considers economic size of each province and whether spatial spillovers exist. Results indicate that the convergence process has been especially intense for labor productivity, total factor productivity, and capital intensity, while for per capita income the patterns of convergence are less ma…
Electromagnetic spectrum and color vision
2004
In most of occasions the maps, drawings and printed images are elaborated thinking that the observer will visualize them with illuminants like the light of the day. With these illuminants, for example the CIE D/sub 65/, we can distinguish the great quantity of colors that it is capable the human eye. But if the illuminant has a very different spectrum than the light of day, for example the light of acetylene, the number of colors that we are able to distinguish can decrease drastically.
INNOVATION AS A KEY FACTOR IN THE INTERNATIONAL COMPETITIVENESS OF THE EUROPEAN UNION
2013
There is international scientific consensus that economic progress will be driven by innovation, namely the invention and application of new technologies. Research and Development (R&D) is one category of spending that develops and drives these new technologies. From the perspective of competiveness, private sector firms are prone to focus their R&D on “applied” projects and many government-sponsored technological advances have been instrumental in driving economic growth and rising living standards. According to the published literature, it is expected that countries engaging in R&D activities have a comparative advantage in export of products, and countries with the “largest” R&D expendit…
Tailoring a Fashionable Self: Sartorial Practices in an Emerging Market Context
2015
Abstract This study consists in a quantitative analysis of fashion preferences, examining various factors influencing clothing personalization. The first part of the paper sets out the theoretical framework, discussing the historical relationship between the emergence of modernity and the configuration of fashion industry. The study proceeds with detailing the regional context where the empirical research is grounded, paying particular attention to the development and current status of the region’s clothing industry. After presenting the data and the methodology, the paper discusses the empirical findings followed by their interpretation. Based on the results we argue that the level of educ…
Transcarotid approach for TAVI: an optimal alternative to the transfemoral gold standard
2017
CARACTERÍSTICAS MOTIVACIONALES DE PREESCOLARES CON BAJO RENDIMIENTO MATEMÁTICO
2016
El presente trabajo pretende profundizar en la motivación hacia el aprendizaje y el estilo atribucional de preescolares con bajo rendimiento matemático en relación a dos grupos de referencia: rendimiento medio y riesgo de Trastorno Específico de Aprendizaje con Dificultad Matemática (TEAP-DM). Participaron en el estudio 209 preescolares categorizados en función de su nivel de rendimiento aritmético mediante una prueba estandarizada. Se evaluaron los constructos de competencia-motivación, atención-persistencia y actitud hacia el aprendizaje, relacionadas con la motivación hacia el aprendizaje, y de internalidad, estabilidad y globalidad del estilo atribucional. Los resultados mostraron difer…
Stochastic seismic analysis of offshore towers
1984
After a brief review of the main problems and the most common analysis methods for offshore structures, a method of analysis for offshore towers submerged in water and subjected to strong earthquake motions is proposed. Nonlinear drag effects as well as random non-stationary seismic excitations are considered by means of a linearization technique based on a particular step-by-step procedure. Using a discrete lumped-mass model, the standard deviations of nodal displacements and velocities are evaluated. The probability of not exceeding a defined threshold of nodal displacements is also computed.
Physically-consistent parameterization in the modeling of solar photovoltaic devices
2011
This research tests the standard one-diode model of a crystalline-Si photovoltaic cell, focusing on the physical accuracy. In particular, the (apparent) shunt resistance and the diode ideality factor are studied. Current-voltage characteristics of illuminated crystalline-Si photovoltaic modules are analyzed, and some limits of applicability of the standard model are given. Typical values of the ideality factor for crystalline-Si devices are derived from own experimental data as well as from recently published literature. It is shown that the contribution of the apparent shunt resistance is only significant for cell voltages below about 0.45 V, and depends on irradiance. This result is consi…