Search results for "Ven"
showing 10 items of 31764 documents
Family Firm Heterogeneity and Tax Aggressiveness: A Quasi-Experimental Analysis of the Impact of Different Family Generations
2021
This paper analyses tax aggressiveness in family firm generations. Moreover, taking into account the heterogeneity in family firms, we check whether the successive generations in control show different tax avoidance behaviour. The empirical evidence, based on the quasi-experiment of the 2012 Spanish thin capitalization rule, reveals that there is a positive relationship between tax aggressiveness and successive generations. Moreover, the founder and second generations follow a similar conservative tax avoidance approach, whereas the third and fourth generations are found to be more tax aggressive.
ANALYSIS OF CORRELATION BETWEEN TAX REVENUES AND OTHER ECONOMIC INDICATORS IN EUROPEAN UNION MEMBER STATES
2014
This paper aims to identify the presence or absence of a connection between some factors that influence the evolution of tax revenue in the EU and to quantify its intensity using Pearson correlation coefficient. Testing the bivariate correlation between tax revenues and a range of 15 causal factors lead to a division of variables that determine the evolution of tax revenues into three categories: significant factors such as GDP, net national income per capita, gross added value, gross salary, current account balance, less significant factors of tax revenue such as the employment rate, public expenditures, public debt, and foreign direct investment, and non-factors of tax revenues such as un…
From social and emotional learning in adolescence to emotional-skill training in teachers = Desde la educación socio-emocional en adolescencia al en…
2019
The idea of introducing social and emotional learning in educational settings is based on the assumption that emotions are an essential element of school life. Emotional competencies are conducive to student learning and well-being, in addition to conveying emotional resources for teachers and educators. The development of such abilities is a prerequisite for students and teachers to engage in productive and enjoyable classroom dynamics. Indeed, well-developed emotional competence enhances students’ psychological adjustment, self-esteem, adaptive coping with stress at school and academic success. However, engaging in disruptive behaviors and school violence (bullying) may be attributed to a…
Reducing Relationship Conflict in Virtual Teams With Diversity Faultlines: The Effect of an Online Affect Management Intervention on the Rate of Grow…
2020
The aim of this study was to analyze the effect of an online affect management intervention on relationship conflict through the rate of growth of team resilience in virtual teams with diversity faultlines. Fifty-two 4-person teams participated in a randomized controlled trial design with repeated measures (i.e., three measurement occasions). Teams were randomly assigned to either an intervention designed to help them manage emotions in virtual teams or a control condition. Our findings showed that affect management can reduce the level of relationship conflict in virtual teams with diversity faultlines and that this effect can be explained by the pattern of change in team resilience in re…
Espacio FAN-FAN. Escuela/Teatro
2011
Proyecto profesional para crear un centro de formación, promoción y difusión de las áreas de la expresión artística para la infancia y la juventud en la ciudad de Madrid. Se presenta como un espacio de encuentro para las familias en los procesos de creación y educación artística. Projecte professional per a crear un centre de formació, promoció i difusió de les àrees de l'expressió artística per a la infància i la joventut en la ciutat de Madrid. Es presenta com un espai de trobada per a les famílies en els processos de creació i educació artística.
Contributions to risk injury evaluation of human skin contact caused by welding technology in mechanical engineering a company
2017
Assembly by welding is a very important pollutant technological process, mainly of the atmosphere and soil. The formation of gas in welding process is the result of electrodes, fluxes burning, formation of fused bath and welded seam. A large number of human operators feels different adverse effects on health. Most problems appears in respiratory system and include bronchitis, respiratory irritation, fever caused by smoke, changes in lung function, decreased immunity to infection and a possible increase of lung cancer risk. Very little information are available about effects on the organism and skin after exposure to fumes from welding, therefore. In this order, this paper do a risk assessme…
La publicidad actual: retos y oportunidades
2012
El entorno publicitario ha cambiado considerablemente en los últimos años: nuevos medios y herramientas, nuevos soportes, nuevos comportamientos de los consumidores, nuevas necesidades de los anunciantes… Estos y otros factores del macro entorno están obligando a los agentes implicados en el sector publicitario a emprender nuevos caminos y estrategias con las que alcanzar de forma más eficaz sus objetivos. Las agencias de publicidad en concreto han tenido que evolucionar considerablemente en los últimos años para poder satisfacer unas necesidades crecientes de sus clientes. La optimización de recursos, incluidos los económicos, la especialización o la capacidad para ofrecer nuevos servicios…
SPACE AND MATTER. A SOLID VOID FOR A WEAK MONUMENTALITY
2020
Following this essay one can say that the immaterial icon of the building perpetuated over the last three decades, characterized by a shiny and evanescent materiality, seems to reflect a deep tiredness today, featuring an increasingly rapid obsolescence of its image. As a result, there is a need for a major review of the interpretation process of the requests coming from the market and geared toward a new exegesis of the tectonic detail for a formal and material interpretation of the soundness of a financial system looking for vali-dation. This condition, while proposing a healthy come-back toward a conscious control of the tectonic dimension of the building, re-interprets, in its typologic…
Suomen suuriruhtinaskunta
1840
Perceived threat and prejudice towards immigrants and Russian minorities living in Finland
2017
This study is an attempt to better understand the relationship between Finns and Russian minorities living in Finland. This study considers the role of perceived threats to the attitudes of Finnish adolescents towards Russian minorities. The theoretical framework for this study was the integrated threat theory (ITT). Even though ITT has been revised and threats have been reduced to two major threats (realistic and symbolic threats) (Stephan et al., 2015), this study utilized the original conceptualization of ITT which stipulates that prejudice and negative attitudes towards minorities can be explained by four types of threats that are: realistic threats, symbolic threats, negative stereotyp…