Search results for "pta"
showing 10 items of 4973 documents
LES PUBLICATIONS FRANCAISES EN COMPTABILITE ET CONTROLE DE GESTION SUR LA PERIODE 1994-2003 : UN ETAT DES LIEUX
2005
This study provides results about the French academic production in Financial and Management Accounting. We focus on the most productive authors and institutions and the most influential French scholars. It also relates to the academic journals to evaluate their influence. This study is based on the articles published in the four main French academic journals (Comptabilité Contrôle Audit ; Finance Contrôle Stratégie ; Revue Française de Gestion ; Sciences de Gestion/Economies et Sociétés), between 1994 and 2003 (a ten-year period) and the academic cited works in these articles.
Climate Resilience Pathways of Rural Households. Evidence from Ethiopia
2018
This paper explores the resilience capacity of rural Ethiopian households after the drought shock occurred in 2011. The work develops an original empirical framework able to capture the policy and socio-economic determinants of households’ resilience capacity by making parametric statistical assumption on the resilience distribution. To this end, the analysis employs a two-wave representative panel dataset aligned with detailed weather records while controlling for a large set of household- and community-level characteristics. The analysis shows that the majority of these factors affects significantly resilience capacity only in the group of households affected by the drought shock, suggest…
Resilience between mitigation and adaptation
2020
The relation between architecture and time is the subject of two papers. The first illustrates the variations this relationship can make on the notion of resilience, applying it to architectural design and current experimentations of Design for Disassembly. The second focuses on the important subject of population ageing and on the need to study and develop forward-looking forms of a sustainable elderly-friendly living environment in Bulgaria, suggesting potential directions for future development in the context of a resilient society. Finally, the book includes an essay dealing with the importance of new digital technologies in the transition towards a resilient and sustainable city: the d…
Resiliencia en padres y madres de niños con trastornos del espectro autista
2016
Los programas de Atención Temprana cada vez más tienen en cuenta atender a la familia del niño con trastorno del desarrollo. La familia y el entorno familiar y también social del niño tienen un papel muy activo y determinante en la interacción social que provocará el desarrollo madurativo del cerebro del niño. Desde la Atención Temprana se evalúa a la familia, se le da asesoramiento e información sobre lo relacionado con el trastorno del hijo, se interviene sobre sus dificultades o se promueven grupos de ayuda o redes de apoyo social. Es importante atender la adaptación de la familia y sus miembros a la situación que se produce en el momento del diagnóstico del trastorno y en el desarrollo …
Multilevel Governance for Climate Change Adaptation in Food Supply Chains
2019
The vulnerability of food supply chains to climate change is higher compared to other industries due to its dependency on climatic conditions, temperature and water supply. As a robust response to the vulnerability of food supply chains, it is essential to find ways of linking the concepts of sustainable development, climate change adaptation and risk governance into one paradigm. The risk governance of food supply chains is conducted by and across both private and public spheres. Hence, in this chapter, we introduce a dual system of governance to match the objectives of climate change adaptation, and discuss the multiplicity and potential integration of both corporate-led private governanc…
Expert Opinion on Three Phage Therapy Related Topics: Bacterial Phage Resistance, Phage Training and Prophages in Bacterial Production Strain
2018
Expert Opinion on Three Phage Therapy Related Topics: Bacterial Phage Resistance, Phage Training and Prophages in Bacterial Production Strain
2018
Phage therapy is increasingly put forward as a “new” potential tool in the fight against antibiotic resistant infections. During the “Centennial Celebration of Bacteriophage Research” conference in Tbilisi, Georgia on 26–29 June 2017, an international group of phage researchers committed to elaborate an expert opinion on three contentious phage therapy related issues that are hampering clinical progress in the field of phage therapy. This paper explores and discusses bacterial phage resistance, phage training and the presence of prophages in bacterial production strains while reviewing relevant research findings and experiences. Our purpose is to inform phage therapy stakeholders such as po…
Per la conservazione partecipata, consapevole e diffusa dell'architettura storica e religiosa
2016
Il saggio Per la conservazione partecipata, consapevole e diffusa dell’architettura storica e religiosa è un contributo per meglio conoscere e dunque conservare, facendo fruire, il patrimonio delle preesistenze architettoniche con destinazione religiosa, partendo dal caso delle chiese di Bagheria, ma proponendo un apporto generale sia per la stessa conservazione, ma anche per il dovuto adeguamento liturgico. Infatti, non solamente s‘impone la conservazione del patrimonio storico e religioso, ma unitamente l’adeguamento liturgico secondo il concilio Vaticano II e dei successivi apporti pastorali offerti dalla Conferenza Episcopale Italiana. Nel saggio si sottolinea che qualsiasi nuova aggiun…
Iespējamie risinājumi revīzijas vienkāršošanai maziem vai nesarežģītiem uzņēmumiem
2020
Maģistra darbs “Iespējamie risinājumi revīzijas vienkāršošanai maziem vai nesarežģītiem uzņēmumiem”. Maģistra darba mērķis ir veikt Starptautiskās revīzijas un apliecinājumu standartu padomes (IAASB) publicētā diskusiju dokumenta “Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISAs” un saistošu publikāciju izpēti par speciālu standartu, kas tiks izstrādāts un būs piemērojams mazo vai nesarežģīto uzņēmumu (LCE) revīzijās, lai apkopot informāciju par izaicinājumiem ar kuriem revidenti saskarās savā darbā revidējot uzņēmumus, kas pēc savas struktūras ir mazi vai mazāk sarežģīti uzņēmumi, lai apkopot galvenos ieguvumus un iespējamos risināj…
Uzņēmuma SIA "X" finanšu pārskatu revīzija
2017
Maģistra darba temats ir “Uzņēmuma SIA “X” finanšu pārskatu revīzija.” Maģistra darba mērķis ir balstoties uz analītiskām procedūrām, veikt uzņēmuma SIA „X” finanšu pārskatu revīziju, novērtēt finanšu rādītājus, sniegt atzinumu, izstrādāt secinājumus un priekšlikumus uzņēmuma darbības uzlabošanai. Maģistra darbs sadalīts trīs nodaļās. Darba teorētiskajā daļa ir sniegts finanšu pārskatu revīzijas procesa raksturojums un pamatinformācija par uzņemumu SIA „X”. Praktiskajā daļā darba autore novērtēja revīzijas risku un veica būtiskuma aprēķinu, sastādija revīzijas programmas un analītiskās procedūras, veica uzņēmuma SIA „X” finanšu analīzi un iegūtos rezultātus salīdzināja ar nozares vidējiem r…