Search results for "sector"
showing 10 items of 1051 documents
Remote work: the necessity of today
2021
Global pandemic COVID-19 has increased the level of digitalization which allows public and private sector organizations in the world to employ people remotely outside office premises and crossing borders of the world. Remote work is one of the new employment forms caused by the impact of digitalization, which keeps conquering and strengthening the positions on our daily professional lives. It means extended use of different new employment forms, including the digital transition of administration processes and business management, improvement of digital skills and competences, contributing to development of areas of services and products with higher benefit (Breaugh, Farabee, 2012). Research…
Strategic Environmental Analysis (SEA) of the building Sector: an Annotated List of Indicators and a Simple Methodology
2003
With respect to the SEA of the town planning scheme of the Sicilian region, we will analyse through the paper the most commonly adopted indicators of sustainability and we will select the most promising of them for the purpose. Moreover, a simplified approach will be introduced for the assessment of the SEA by utilising both simple and aggregate indicators: simple indicators (selected among those proposed in the literature) will lead to the “technical” assessment of the SEA, while aggregate indicators (built up by properly grouping the simple ones) will lead to the “political” assessment of the Sicilian urbanistic sector. Simple indicators will refer to official data, essentially concerning…
IEL.20-21- Unit 9. The European Green Deal
2021
International Environmental Law. Unit 9. The European Green Deal (I). Powerpoint of the Academic course 2020-2021. The European Green Deal (I). 1. Suppliying clean, affordable and secure energy. 1.1. Legal basis. 1.2. Specific provisions. 1.3. Current political framework of Energy policy. 1.4. Governance. 1.5. Thoughts on Hydrogen?. 2. Mobilising industry for a clean and circular economy. 2.1. Changes in the EU industry. 2.2. What is the circular economy about? 3. Accelerating the shift to sustainable and smart mobility. 3.1. GHG within the transport sector. 3.2. Milestones (I). 3.3. Milestones (II).
Landscape management and economic evaluation of the ecosystem services of the vineyards
2021
<abstract> <p>The contribution aims to highlight the relationship between the business economy applied to viticulture and the ecosystem. The concepts of ecosystem services and viticultural biodiversity are seen in order to provide a new perspective for the development of a more sustainable business management. The work contributes to enriching the economic literature by introducing the relationship between ecosystem and business. The new perspective helps to place the company within the wider ecological-social system, favoring a more consistent interpretation of the relationship of exchange (impact and dependence) of resources with nature. The work proposes a methodology for cal…
La investigación empírica en materia de rendición y fiscalización de cuentas públicas.
2017
Keywords: auditing, disclosure, explicative theories, public sectorAbstract. The main objective of this paper is to analyze the theoretical framework to explain the reasons why public and private entities disclose financial information, as well as those applicable to studies of the types of opinion issued audit opinions theories. The existence of a legal regulation makes them the obligation to publish certain information, although some entities disclose more than required by the regulations. Therefore, following the traditional research in accounting online, we review the relevant theories that explain the financial disclosure in the public and private sector. We begin first with analyzing …
Internal Audit and External Audit Cooperation in EU Countries
2017
There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are countries with mandatory regulations of internal and external audit cooperation, in some cases cooperation bases on initiatives, to facilitate the auditing process and avoid duplication of work. The aim of this research is to compare the Latvian public administration internal audit and external audit cooperation approach with approaches of the European countries and evaluate each country’s internal audit relation with external audit. The methodology includes a comparative…
Perceptions about Boards in Sme Sized Family Businesses
2009
This paper reports on a study of the attitudes to the formation and roles of formalised active boards in Australian small to medium sized (SME) family businesses. While the literature on governance includes guidelines for effective boards, many family owned businesses perceive they are functioning adequately without formalising a board structure. This study employed a qualitative approach and explored the board functions of nine family business cases drawing on the Hilmer and Tricker (1994) framework. This framework summarises the roles of boards as: formulating strategy, setting policies, supervising executive management and providing accountability. Cases included those with and without a…
Managerial Capabilities in the Family Tourist Business: Is Professionalization the Key to Their Development?
2021
The main objective of this paper is to analyze the elements of the particular governance structure of the family business and the involvement of the family in the business in order to verify its effects on managerial capabilities. Likewise, professionalization in this type of company will be studied as a moderating variable. To address this analysis, the Resource and Capabilities Based-View and the Agency Theory will be taken as a basis. The empirical study is carried out on a base of 591 Spanish tourism companies using a multiple linear regression analysis. The results show that many of the peculiar characteristics of the family business have a negative effect on their managerial skills, p…
Tratamiento de primera línea en cáncer de pulmón no microcítico estadio avanzado con mutación del EGFR: estudio coste-efectividad
2023
Los estudios de evaluación económica permiten evaluar conjuntamente los resultados obtenidos y los costes necesarios para su consecución, con el objetivo de derivar los recursos económicos disponibles a la financiación de aquellos tratamientos o intervenciones sanitarias que consigan mejores beneficios terapéuticos a partir de la inversión efectuada. El incremento del gasto sanitario en el Sistema Nacional de Salud español debido al progresivo envejecimiento de la población, la cronificación de las enfermedades antes mortales, la comercialización de nuevos tratamientos más eficaces y costosos, así como el incremento de la demanda de la población por el sistema sanitario, obliga a emplear mé…
Inherent information in the prices of options
2018
Esta tesis tiene como objetivo analizar el contenido informacional de los precios observados de las opciones. En este caso particular, teniendo diferentes opciones sobre el mismo subyacente y con la misma fecha de vencimiento, podemos obtener información sobre la función de densidad neutral al riesgo (RND). Éstas son las densidades con las que los agentes valoran los activos derivados, y en definitiva cómo ponen precio a unidades de consumo en diferentes estados de la naturaleza futuros. Esta información implícita en el precio de las opciones es considerada información forward-looking (con miras al futuro). Esta tesis consta de tres capítulos enfocados a analizar diferentes aspectos de los …