Search results for "lcsh:General Works"
showing 10 items of 77 documents
FISCALITY – RELEVANT FACTOR INFLUENCING THE BUSINESS ENVIRONMENT
2013
Main tool for macroeconomic management - fiscal policy consists in establishing the levels of taxation and spending in order to influence macroeconomic performance. Fiscal policy, promoted by the government authorities of any contemporary state, is directed usually to achieving microeconomic and macroeconomic goals deriving from the roles the state must fulfill in the economy, respectively the allocative role, distributive, regulatory and the stabilizer role. Governmental authorities, through the production and supply of public goods that are financed at the expense of taxes or duties, or on the public debt, affect both individuals’ utility functions and production functions of economic age…
The Countryside and City in Spain at the End of the Century: A Simmelian Reading of Pío Baroja’s El árbol de la ciencia (1911)
2013
The aim of this paper is to reconstruct the dialectical relationship between the countryside and the city —taking the case of Madrid as an example— and in turn Spain at the end of the 19th century from the reading of Pío Baroja’s novel El árbol de la ciencia (1911). To do this, I try to locate the reader in the historical context of the period to then proceed with the analysis of the Barojian view of the relationship between the countryside and the city, taking the personal trajectory of Andrés Hurtado, the autobiographical main character of this novel, as a paradigmatic case.
A Rainfall Simulator Laboratory Approach to Determine the Impact of Ash Depth on Runoff Generation and Soil Losses
2020
Ash cover the forest fire affected soil for some weeks or months and act as a key factor to determine the soil and water losses. Ash depth is researched here to determine how affect the soil detachment and the runoff generation. Seventy rainfall simulation experiments on paired 0.50 m2 plots (five plots with 0, 1, 2, 3, 5, 10, 15- and 30-mm ash depth), and repeated one week later) under thunderstorms of 48 mmh-1 for one hour were carried out under laboratory conditions. In the first experiment, after the bed of ash was applied, the results show that ash depth determines the runoff rates as they reduce the discharge from 23.1% to 13.9%. The sediment concentration increased from 23.8 till 38.…
Re-visitando a Federica Montseny : Una lectura de la Victoria y sus lecturas
2006
This article wants to be a close reading of La Victoria, Federica Montseny’s novel published in 1925, in order to achieve two objectives: on the one hand, to break down the clichés that normally appear in Montseny’s work –her “revolutionary melodrama”- as a perfect example of the eternal “ethic-aesthetic” paradox and, on the other hand, to point out the capability of this kind of study to dynamize the so-called “women’s literature” in the context of the XX Century Spanish literature.
Surface Acoustic Wave Sensors for the Detection of Hazardous Compounds in Indoor Air
2017
Presented at the Eurosensors 2017 Conference, Paris, France, 3–6 September 2017.; International audience; In this work, the authors show the capabilities of Surface Acoustic Wave (SAW) devices coupled with various absorbents to probe the properties of gas sensitive materials for the manufacturing of hazardous gas sensors. The great capabilities of cobalt corroles for the trapping of carbon monoxide (CO) were exploited to produce selective sensors. These corroles were deposited on SAW delay lines surfaces and then exposed to carbon monoxide (CO) in standard conditions. Concentrations of a few hundreds of ppb were measured emphasizing the interest of such sensors for the detection of CO. Anot…
Conducting Polymers for Ammonia Sensing: Electrodeposition, Hybrid Materials and Heterojunctions
2017
International audience; Polyaniline (PANI) with electrodonating and electrowithdrawing substituents were electrodeposited and studied as sensing materials in resistors and heterojunctions. Whereas the dimethoxyaniline leads to a highly conductive material, the tetrafluoroaniline leads to a poor conducting polymer. However, this latter was used in heterojunctions, associated with a highly conductive material, the lutetium bisphthalocyanine LuPc2. Elsewhere, hybrid materials combining polypyrrole (PPy) with ionic macrocycles as counterions were also electrosynthesized and used as sensing material in resistors, for the detection of ammonia. They exhibit a higher sensitivity compared to PPy pre…
La capitalización de los arrendamientos operativos: Análisis del impacto en las empresas del IBEX 35
2018
Purpose: This paper analyzes the consequences of the change in the accounting rules about operating leases in the companies and users of financial information. Design/methodology: We use the constructive capitalization method to estimate the liabilities and leased assets and perform an ex ante analysis of the regulatory impact in the IBEX 35 non-financial companies. Non-parametric tests are employed to examine the effect on certain ratios, and through a multivariate regression we investigate the business characteristics that explain the variation of EBITDA. Findings: The ratios under study are significantly affected by the capitalization of operating leases. The explanatory analysis shows t…
Knowledge construction about port performance evaluation: An international literature analysis
2017
Purpose: This study aims to identify and analyze the characteristics of international scientific research that addresses the segment of literature referring to port performance evaluation, in order to identify the existence of a theoretical alignment between the concept of performance evaluation, as an area of knowledge, and the practical application of port performance evaluation. Design/methodology: For the approach to the problem, this paper makes use of qualitative research, analyzing bibliographical portfolio characteristics related to port performance evaluation. An action research strategy was adopted, according to which the authors selected the bibliographical portfolio based on ana…
Clustering the mediators between the sales control systems and the sales performance using the AMO model: A narrative systematic literature review
2018
[EN] Purpose: To identify all types of sales force control systems in the academic literature, and to cluster the mediators between these controls and the performances, according to the AMO model (abilities, motivations, and opportunities), analysing how each of these three groups of mediators are influenced by control systems, and how they impact on the sales performance, using a systematic literature review. Design/methodology: Scientific papers published during the last 32 years, using as databases: Business Source Premier (EBSCO), Science Direct, Scopus, Web of Science, and Google Scholar. Business, Management and Social Sciences were taken as selection fields. False positives identific…
Testing invariance between web and paper students satisfaction surveys. A case study
2017
[EN] Purpose: This paper studied the measurement invariance (MI) across web-based and paper-based surveys to evidence if both techniques of data collection can be regarded as equivalent. Design/methodology: We develop a multigroup confirmatory factor analysis (MGCFA) with Maximum Likelihood Estimation to asses measurement invariance of the Job Diagnostic Survey (JDS) adapted to teaching, with data collected from paper and web surveys. Sample from paper surveys was constituted by 294 student of a Spanish public university in the academic years 2007-08, 2008-09 and 2009-10. Internet surveys were administered through an open source survey application called Lime Survey. We received 241 complet…