Search results for "porat"
showing 10 items of 1595 documents
Market Determinants of Voluntary Disclosure of Macroeconomic Effects on Corporate Performance
2012
The macroeconomic environment is an important determinant of firm performance. Nevertheless, many firms are simplistic in the approach they use to identify, analyze and create strategies for managing the vital relationship between intrinsic competitiveness and macroeconomic fluctuations. Few firms disclose this information to outside stakeholders, which means they are prevented from understanding the intrinsic performance. We analyze the effects of the implementation/development of IFRS/IAS 1 on voluntary macroeconomic information disclosure with a focus on information content and market determinants. We base our analysis on a sample of the 100 largest public European firms in the period 20…
Determinants of internet‐based corporate governance disclosure by Spanish listed companies
2008
PurposeThe purpose of this paper is to analyse the corporate governance information disclosed by Spanish listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of information voluntarily disclosed.Design/methodology/approachThe study took as its reference the existing literature on the examination of the quality of web sites and the importance of content as a key variable in determining web site quality. To quantify the corporate governance information disclosed by Spanish listed companies, three transparency indexes were designed. To contrast which variables determine the information provided online, …
Latvijas Universitātes vēsturiskais karogs
2021
The article is focused on a fundamental issue of the History of the University of Latvia - the origins and symbolic importance of the flag of the University of Latvia. A critical analysis is made about the complex history of the origins of the UL flag and its conflicting assessments among the academic lifetime organizations of UL students about its use on the November 18 march to the Riga Cemetery of Brethren, which erupted immediately after the creation of the UL flag in 1938. A comparison is also made between the original from 1938 and the copy of the historical UL flag from 1991, distinguishing the common and the different.
Innovative Compact Solar Air Conditioner based on Fixed and Cooled Adsorption Beds and Wet Heat Exchangers
2014
Abstract In this work, a new all-in-one compact solar air conditioner concept is presented. The system is mainly based on a new DEC process which utilises fixed and cooled adsorption beds operating in a batch process and two wet heat exchangers. The proposed innovative adsorption bed is a fin and tube heat exchanger commonly used in the air conditioning sector, wherein the spaces between the fins are filled with silica gel grains. The main feature of this component is to allow simultaneous dehumidification and cooling of air. Furthermore, since the component hosts a considerable amount of adsorption material, solar energy can be efficiently stored in the desiccant media in terms of accumula…
Comparative Analysis Between France and Italy
2016
In this chapter, the role of river contracts in European and national water policies has been analyzed, by observing the two paradigmatic contexts of France and Italy. The comparative analysis undertaken both with respect to the experiences of water management policies and river contracts, allows to more deeply assess the governance processes of water resources and understand their political, legal and socio economic scopes. In addition, the comparison of these two national contexts has highlighted the opportunities for actual integration between practices of urban and territorial planning, and water management policies. The analysis has been specifically focused on the respective normative…
Final Considerations and Open Scenarios
2016
European river contract experiences demonstrate a growing integration between these contractual agreements and the other instruments of water resources management, and urban and territorial planning. Therefore, river contracts represent innovative places for a new governance of river ecosystems and territories, also in compliance with subsidiarity principle. The twofold nature of these contractual agreements—technical dimension and concertative approach—together with their expected wide evolution, allow to identify river contracts not only as sectoral tools for water resource protection and management, but also as catalysts of a new culture of water, recalling the deep interrelationships ex…
An assessment of the BEST procedure to estimate the soil water retention curve: A comparison with the evaporation method
2018
The Beerkan Estimation of Soil Transfer parameters (BEST) procedure is an attractive, easy, robust, and inexpensive way for a complete soil hydraulic characterization but testing the ability of this procedure to estimate the water retention curve is necessary as relatively little information is available in the literature. In this investigation the soil water retention curve was predicted for four differently textured soils by applying three existing BEST algorithms (i.e., slope, intercept and steady) and the results compared with those measured by the standard Wind evaporation method. A sensitivity analysis of the infiltration constants, beta and gamma, was also carried out and their impac…
Water stable isotope data set in temperate, lowland catchment, two years of monthly observations, River Salaca, Latvia
2020
Highlights • Two years of monthly water stable isotope ratios from temperate lowland catchment. • Hourly water table, temperature and electrical conductivity monitoring. • Distinct isotope ratios for raised bog, groundwater and rivers.
The Impact of CSR/ESG Reporting on the Cost of Capital: An Example of US Healthcare Entities
2021
PURPOSE: Identifying the direction and strength of the relationship between individual elements of ESG and ESG as a whole and the cost of capital (weighted average, equity, and debt) in the healthcare industry.
The formation of feed-in tariffs and the emergence of wind power in Finnish routine corporatism: favoring the economics of large-scale energy product…
2021
We explore the role and influence of the Finnish energy elite’s inner circle in the process of transition to renewable energy. Finland is a corporatist country where economic interest groups have p...