Search results for "fair"

Un estudio exploratorio sobre los presupuestos participativos infantiles en el ámbito local español

2022

Esta nota metodológica adelanta datos valiosos sobre una investigación en curso, cuyo objetivo fundamental es comprobar la validez de una serie de variables que sirvan para el estudio del fenómeno de presupuestos participativos infantiles en España durante un periodo comprendido entre el 2015 y el 2021. Al igual que ocurre con esta experiencia participativa en el ámbito adulto, su definición es complicada dada la adaptación de la metodología al entorno en el que se implementa. Para su conformación, se han realizado encuestas de pregunta abierta (35 respuestas válidas) que han sido estudiadas a través de un análisis de datos cualitativos y el uso del programa MAXQDA. La realización de este e…

La protection pénale du secret des affaires : quelles perspectives ?

2017

International audience

L'affaire Doize (1861-1862). Du trou noir d'Hazebrouck à la réforme de la procédure pénale

2004

Rūdolfs Blaumanis, the Dreyfus Affair and the Anglo-Boer War: Colonial difference and identity construction infin-de-siècleLatvian society

2017

This article offers an insight into the social and cultural scene in Latvia at the end of the nineteenth century. The territory of this Baltic state was then still part of the Russian Empire, divided among several of its provinces. However, this was also a period when the cultural aspirations of the rising Latvian middle class were represented by the gradual attempts to raise the self-esteem of the entire local population. The article focuses on the role that Latvian writer Rūdolfs Blaumanis (1863–1908) played in encouraging Latvians to understand themselves as a self-confident people during the fin-de-siècle period. The first part examines articles published by Blaumanis in the Latvian pre…

Le maillage territorial comme levier de la transition socio-écologique : Mise en récit d’expérimentations en Bourgogne Franche-Comté

2022

Ce document constitue une mise en récit du projet de recherche action participative Bourgogne-Franche-Comté (BFC) en transition coordonné par la Direction régionale de l’environnement, de l’aménagement et du logement BFC, la Maison des sciences de l’homme de Dijon, le Centre d’études et d’expertise sur les risques, l’environnement, la mobilité et l’aménagement, l’association Belfortaine In’Terre ActiV et l’expérimentation Territoire zéro chômeur de longue durée des Bertranges.Retrouvez également l'article scientifique :https://doi.org/10.4000/norois.12812

EUIPO Boards of Appeal in the Light of the Principle of Fair Trial

2022

The EUIPO’s Boards of Appeal are called upon to decide on appeals against decisions by the bodies of ‘first instance’. However, their judicial function has always been denied. Conversely, the essay tends to place the Boards of Appeal of the EUIPO in any case within the concept of ‘court’, as defined by the ECtHR, within the framework of Article 6 ECtHR, because it assesses their independence, impartiality, and in general the guarantees required by the ‘fair trial’, until concluding that it is a paradigmatic model in the overall administration and judicial system. EUIPO Boards of Appeal, European Court of Human Rights, Court of Justice of the Eurpean Union, EU Charter of Fundamental Rights, …

Software-Based EDF Message Scheduling on CAN Networks

2006

In this paper, a CAN-based communication system has been used to transmit data between different kinds of sensors and the drive control of an electrical vehicle. Software-based earliest deadline first (EDF) scheduling has been applied to order the data, making possible that more relevant measures meet with their delivery time and, discarding, if necessary, less relevant ones are discarded. The messages use their time-to-deadline as their priority level. With this mechanism, alongside with the discard of data that has lost its deadline, is it possible to deal with saturated that would require a bus utilization well above 100%.

Management in the 24/7-society raises concerns of fairness and social responsibility

2018

Purpose Despite the pressure on work-family polices arising from the increase in nonstandard working times in various sectors, only a few studies have addressed management practices in 24/7 workplaces. This paper aims to investigate the challenges Finnish managers face in meeting the various tensions stemming from nonstandard working hours and services operating 24/7. Two typical 24/7 work contexts are focused: the hospitality and retail industries and flexibly scheduled early childhood education and care (ECEC) services. The emphasis is on management practices relating to the planning of work shifts and children’s care schedules. Design/methodology/approach Study 1 comprises focus group i…

Empirical evidence of the effect of European accounting differences on the stock market valuation of earnings and book value

2002

Recently, a new dimension has been added to research in accounting harmonization by studying the effects of accounting practices and regulations on share price and return movements. Although there is an agreement of mutual recognition in the European stock markets of financial statements adapted to the directives, the differences between the European countries are still great. The objective of this study is to investigate the value relevance of alternative accounting measures (earnings and book value) constructed under different accounting systems in Europe. We investigate the differences in accounting practices through the relationship between earnings and book value, and the stock market …

How fair-value accounting can influence firm hedging

2012

Published version of an article in the journal: Review of Derivatives Research. Also available from the publisher at: http://dx.doi.org/10.1007/s11147-012-9084-y The potential influence of accounting regulations on hedging strategies and the use of financial derivatives is a research topic that has attracted little attention in both the finance and the accounting literature. However, recent surveys suggest that company hedging can be substantially influenced by the accounting for financial instruments. In this study, we illustrate not only why but also how the accounting regulations may affect hedging behavior. We find that under mark-to-market accounting, most firms concerned with earnings…