Search results for "tables"
showing 10 items of 324 documents
Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
2006
In many countries, executive stock options (ESOs) have been subject to financial scandals during these last years, that encountered for a deep need of transparency, particularly about this compensation device for managers. The aim of this paper is to present, in a first part, the ways of expensing ESOs in through the European IRFS 2 and the American FAS 123 standards. The second part analyses ESOs accounting and its consequences, namely regarding the requirements about measuring this incentive mechanism at its fair value.
Quelle(s) stratégie(s) de distribution pour les produits équitables ? Le cas français ou la difficile alliance entre logique militante et logique com…
2008
National audience
Estimating Regional Input Coefficients and Multipliers: The Use of FLQ is Not a Gamble
2014
Flegg A. T. and Tohmo T. Estimating regional input coefficients and multipliers: the use of FLQ is not a gamble, Regional Studies. This paper re-examines the Finnish evidence presented by Lehtonen and Tykkylainen on the use of location quotients (LQs) in estimating regional input coefficients and multipliers. They argue that the choice of an LQ-based method is a gamble and that there is no single method that can be recommended for general use. It is contended here that this evidence is erroneous and that the FLQ (Flegg's location quotient) yields results far superior to those from competing formulae, so it should provide a satisfactory way of generating an initial set of input coefficients.…
Il cibo degli dei
2019
L’articolo mette a raffronto le tavole di san Giuseppe salentine con quelle siciliane. In particolare si mostra la probabile origine ebraica delle tavole di san Giuseppe di Salemi per la presenza di elementi che ritroviamo nella festa di sukkot. L'article compare les tables de Saint Joseph dans le Salento avec celles de Sicile. En particulier, l'origine juive probable des tables de Saint Joseph de Salemi est montrée en raison de la présence d'éléments que l'on retrouve dans la fête de Souccot
DEVELOPMENT AND VALIDATION IN A GROUP OF INDUSTRY WORKERS, OF AN APPLICATION FOR AUDIOMETRIC SCREENING: A SOLUTION FOR SOCIAL DISTANCE DURING COVID-1…
2020
In the context of the global COVID-19 pandemic, companies and institutions all over the world are trying to find the best ways to reorganize their activity, minimizing the contagion risk among their employees, so as to protect their health and prevent internal SARS-COV-2 outbreaks. The recent development of new communication technologies, such as smartphones and tablets, has paved the way for the development and implementation of different applications. Starting with the above issues, in this study, we wanted to investigate the efficacy of iAudiometry application developed by our research team for the detection of deficits in the auditory system. Furthermore, we analyzed the precision in de…
Jaunākā pirmsskolas vecuma bērnu intereses sekmēšana rokdarbos
2017
Pētījuma ‘’Jaunākā pirmsskolas vecuma bērnu intereses sekmēšana rokdarbos’’ mērķis ir teorētiski un praktiski izzināt jaunākā pirmsskolas vecuma bērnu intereses sekmēšanas iespējas rokdarbos. Pētījuma pirmajā nodaļā - dažādu pedagogu, psihologu ( J. A. Students, J. Arājs, A. Kovaļovs, L. Žukovs, A. Špona, A. Sorokina, R. Baltušīte, A. Šteinberga u.c.) autoru atziņas par interesēm un to attīstību pirmsskolas vecumā, aprakstīti rokdarbi, pedagogu (A.Ozoliņa,K. Cīrulis, L. Priede, V.Dirnēna, V. Zelmenis u.c.) autoru atziņas par rokdarbiem, to nozīmi bērna vispusīgai attīstībai. Aprakstīts ir autoru viedoklis par skolotāja, kā intereses par rokdarbiem sekmētāja, nozīmi bērna attīstības veicināš…
Improving Estimates Accuracy of Voter Transitions. Two New Algorithms for Ecological Inference Based on Linear Programming
2022
The estimation of RxC ecological inference contingency tables from aggregate data is one of the most salient and challenging problems in the field of quantitative social sciences, with major solutions proposed from both the ecological regression and the mathematical programming frameworks. In recent decades, there has been a drive to find solutions stemming from the former, with the latter being less active. From the mathematical programming framework, this paper suggests a new direction for tackling this problem. For the first time in the literature, a procedure based on linear programming is proposed to attain estimates of local contingency tables. Based on this and the homogeneity hypot…
Effectiveness of a kindergarten-based intervention to increase vegetable intake and reduce food neophobia amongst 1-year-old children: a cluster rand…
2021
Background: Children’s first years of life are crucial to their future health. Studies show that a varied diet with a high intake of vegetables is positive in several domains of health. The present low vegetable intake amongst children is, therefore, a concern. Food neophobia is a common barrier to vegetable intake in children. As most Norwegian children attend kindergarten from an early age, kindergartens could contribute to the prevention of food neophobia and the promotion of vegetable intake. Objective: The aim of this study was to assess the effect of a cluster randomised trial amongst 1-year-old children in kindergarten to reduce food neophobia and promote healthy eating. Methods: Kin…
L’image des légumes
2017
Au sein du vaste champ de recherche qu’est l’alimentation, les légumes et les représentations qu'en ont les mangeurs ont été délaissés malgré la place importante qu'ils occupent dans les discours officiels depuis la mise en place en 2001 du PNNS. Dans un contexte de stagnation de leur consommation, il semble judicieux de tenter de comprendre quels en sont les freins. Notre hypothèse veut que les discours médiatiques sur le sujet, dans la lignée du discours des autorités publiques, présentent les légumes avant tout comme un aliment fonctionnel, dans un pays où le goût et le plaisir restent pourtant des piliers de la culture alimentaire. Pour mettre à l’épreuve ce postulat, notamment à traver…
From soil to soil-less in horticulture: quality and typicity
2013
In this review, the technique of soil-less cultivation of horticultural crops is analysed, the main differences between this and traditional cultivation techniques are described, and the advantages and disadvantages of each method in relation to the others are identified. Soilless cultivation has revolutionised various sectors of vegetable and floriculture production, and recent years have also seen interest being shown by Italian fruit crop producers, particularly those involved in table grape viticulture. The various issues related to the use of this technique are described in relation to the needs of the substrate, water management, and mineral nutrition of the different species, and to …