16 resultados para International Federation of Accountants
em Consorci de Serveis Universitaris de Catalunya (CSUC), Spain
Resumo:
In recent years traditional inequality measures have been used to quite a considerable extent to examine the international distribution of environmental indicators. One of its main characteristics is that each one assigns different weights to the changes that occur in the different sections of the variable distribution and, consequently, the results they yield can potentially be very different. Hence, we suggest the appropriateness of using a range of well-recommended measures to achieve more robust results. We also provide an empirical test for the comparative behaviour of several suitable inequality measures and environmental indicators. Our findings support the hypothesis that in some cases there are differences among measures in both the sign of the evolution and its size. JEL codes: D39; Q43; Q56. Keywords: international environment factor distribution; Kaya factors; Inequality measurement
Resumo:
Sports and journalism ethics: the coverage of 2012 London Olympics in the British, North-American and Spanish press is a research focused on analysing the treatment that the quality press of three countries (United Kingdom, United States of America and Spain) will carry out in the London Olympic Games. Through a solid methodological approach based on the combination of the qualitative content analysis and qualitative indepth interviews, the investigation will study if the media provide a quality coverage,that is, if they adequate their pieces to the fundamental principles of journalistic deontology (truth, justice, freedom and social responsibility). Furthermore, the research will assess if the selected media comply with the prescriptions established in the ethical codes, stylebooks, newsroom statutes and national and international recommendations about journalism ethics, ranging from each media’s guidelines to key transnational codes established by the UNESCO, the International Federation of Journalists (IFJ) orthe Council of Europe.
Resumo:
[spa] En primer lugar el autor se pregunta qué es lo que exactamente significa la palabra éxito aplicada al caso de la evolución reciente de la industria catalana del cava. La comparación de las trayectorias seguidas por la industria italiana del spumante y la del más reputado vino espumoso del mundo, el champagne, muestran una trayectoria muy positiva del volumen de producción y de las exportaciones. En segundo lugar el papel se pregunta por el agente responsable de este éxito. ¿Se debe a una empresa en particular o, por el contrario, al distrito en su conjunto, atendiendo que nos hallamos ante un sector muy concentrado geográficamente en torno a Sant Sadurní d’Anoia? La concentración de las exportaciones en más de dos tercios en manos de una sola empresa justificaría atribuir a dicha empresa el éxito. Sin embargo el análisis histórico de la formación del distrito industrial del cava en la zona del Penedés muestra como los productores se han podido beneficiar de las economías externas marshallianas inherentes a este tipo de concentraciones. El papel muestra que el éxito de la empresa exportadora líder se explica por la existencia de este tipo de ventajas invisibles derivadas de la concentración.
Resumo:
[spa] En primer lugar el autor se pregunta qué es lo que exactamente significa la palabra éxito aplicada al caso de la evolución reciente de la industria catalana del cava. La comparación de las trayectorias seguidas por la industria italiana del spumante y la del más reputado vino espumoso del mundo, el champagne, muestran una trayectoria muy positiva del volumen de producción y de las exportaciones. En segundo lugar el papel se pregunta por el agente responsable de este éxito. ¿Se debe a una empresa en particular o, por el contrario, al distrito en su conjunto, atendiendo que nos hallamos ante un sector muy concentrado geográficamente en torno a Sant Sadurní d’Anoia? La concentración de las exportaciones en más de dos tercios en manos de una sola empresa justificaría atribuir a dicha empresa el éxito. Sin embargo el análisis histórico de la formación del distrito industrial del cava en la zona del Penedés muestra como los productores se han podido beneficiar de las economías externas marshallianas inherentes a este tipo de concentraciones. El papel muestra que el éxito de la empresa exportadora líder se explica por la existencia de este tipo de ventajas invisibles derivadas de la concentración.
Resumo:
Objective: The purpose of this paper was to compare the prevalence rates of child sexual abuse reported by [Finkelhor, D. (1994). The international epidemiology of child sexual abuse. Child Abuse & Neglect, 18 (5), 409-417] with those found in recent publications in order to confirm the widespread prevalence of child sexual abuse. Methods: Relevant articles about prevalence of child sexual abuse were identified through searches of computerized databases and a handsearch of Child Abuse & Neglect and the Journal of Child Sexual Abuse. Results: Thirty-eight independent articles were identified, corresponding to 39 prevalence studies; these articles report the prevalence of childhood sexual abuse in 21 different countries, ranging from 0 to 53% for women and 0 to 60% for men. Conclusions: Comparison of the present study with that of [Finkelhor, D. (1994). The international epidemiology of child sexual abuse. Child Abuse & Neglect, 18 (5), 409-417] shows a similarity between prevalence distributions; there appears to be a general pattern that remains more or less constant over the years, especially in women. Practice implications: Twelve years after the first revision study about the international prevalence of child sexual abuse, there is still a need for new data about this topic. The present study shows child sexual abuse is still a widespread problem in the society. In this research, carried out on 38 independent studies, there is new data for 21 countries over the world, being especially relevant the results obtained from other countries different from those pertaining toNorth America or Europe. It is important to point out the high prevalence found in most of the countries, so this information could be a new warning to make society and governments aware of this problem and undertake actions to prevent sexual abuse in childhood.
Resumo:
Objective: The purpose of this paper was to compare the prevalence rates of child sexual abuse reported by [Finkelhor, D. (1994). The international epidemiology of child sexual abuse. Child Abuse & Neglect, 18 (5), 409-417] with those found in recent publications in order to confirm the widespread prevalence of child sexual abuse. Methods: Relevant articles about prevalence of child sexual abuse were identified through searches of computerized databases and a handsearch of Child Abuse & Neglect and the Journal of Child Sexual Abuse. Results: Thirty-eight independent articles were identified, corresponding to 39 prevalence studies; these articles report the prevalence of childhood sexual abuse in 21 different countries, ranging from 0 to 53% for women and 0 to 60% for men. Conclusions: Comparison of the present study with that of [Finkelhor, D. (1994). The international epidemiology of child sexual abuse. Child Abuse & Neglect, 18 (5), 409-417] shows a similarity between prevalence distributions; there appears to be a general pattern that remains more or less constant over the years, especially in women. Practice implications: Twelve years after the first revision study about the international prevalence of child sexual abuse, there is still a need for new data about this topic. The present study shows child sexual abuse is still a widespread problem in the society. In this research, carried out on 38 independent studies, there is new data for 21 countries over the world, being especially relevant the results obtained from other countries different from those pertaining toNorth America or Europe. It is important to point out the high prevalence found in most of the countries, so this information could be a new warning to make society and governments aware of this problem and undertake actions to prevent sexual abuse in childhood.
Resumo:
This work presents an analysis of the assessment tools used by professors at the Universitat Politécnica de Catalunya to assess the generic competencies introduced in the Bachelor’s Degrees in Engineering. In order to conduct this study, a survey was designed and administered anonymously to a sample of the professors most receptive to educational innovation at their own university. All total, 80 professors responded to this survey, of whom 26% turned out to be members of the university’s own evaluation innovation group (https://www.upc.edu/rima/grups/grapa), GRAPA. This percentage represents 47% of the total GRAPA membership, meaning that nearly half of the professors most concerned about evaluation at the university chose to participate. The analysis of the variables carried out using the statistical program SPSS v19 shows that for practically 49% of those surveyed, rubrics are the tools most commonly used to assess generic competencies integrated in more specific ones. Of those surveyed, 60% use them either frequently or always. The most frequently evaluated generic competencies were teamwork (28%), problem solving (26%), effective oral and written communication (24%) and autonomous learning (13%), all of which constitute commonly recognized competencies in the engineering profession. A two-dimensional crosstabs analysis with SPSS v19 shows a significant correlation (Asymp. Sig. 0.001) between the type of tool used and the competencies assessed. However, no significant correlation was found between the type of assessment tool used and the type of subject, type of evaluation (formative or summative), frequency of feedback given to the students or the degree of student satisfaction, and thus none of these variables can be considered to have an influence on the kind of assessment tool used. In addition, the results also indicate that there are no significant differences between the instructors belonging to GRAPA and the rest of those surveyed
Resumo:
The paper examines the international distribution of energy intensities as a conventional proxy indicator of energy efficiency and sustainability in the consumption of resources, by employing some descriptive tools from the analysis of inequality and polarization. The analysis specifically focuses on the following points: firstly, inequalities are evaluated synthetically based on diverse summary measures and Lorenz curves; secondly, different factorial decompositions are undertaken that assist in investigating some explanatory factors (weighting factors, multiplicative factors and decomposition by groups); and thirdly, an analysis is made of the polarization of intensities when groups of countries are defined endogenously and exogenously. The results obtained have significant implications from both academic and political perspectives.
Resumo:
La conferència anual de l'IFLA (International Federation of Library Associations and Institutions) -enguany la 63a- va tenir lloc a Copenhaguen, Dinamarca, entre el 30 d'agost i el 6 de setembre de 1997. Els congressos de l'IFLA tenen un contingut professional que abraça tots els àmbits de la biblioteconomia. Durant la setmana que dura el congrés les diverses seccions, taules rodones i altres grups en què s'organitza l'entitat mantenen reunions tancades en les quals es revisen els objectius del grup i els treballs duts a terme durant l'any, es planifiquen nous projectes i es preparen les properes reunions. Així mateix, cada grup organitza sessions obertes i seminaris en els quals es presenten treballs i es debaten qüestions professionals.
Resumo:
Type 1 diabetic patients depend on external insulin delivery to keep their blood glucose within near-normal ranges. In this work, two robust closed-loop controllers for blood glucose regulation are developed to prevent the life-threatening hypoglycemia, as well as to avoid extended hyperglycemia. The proposed controllers are designed by using the sliding mode control technique in a Smith predictor structure. To improve meal disturbance rejection, a simple feedforward controller is added to inject meal-time insulin bolus. Simulations scenarios were used to test the controllers, and showed the controllers ability to maintain the glucose levels within the safe limits in the presence of errors in measurements, modeling and meal estimation
Resumo:
En los tiempos que corren la robótica forma uno de los pilares más importantes en la industria y una gran noticia para los ingenieros es la referente a las ventas de estos, ya que en 2013, unos 179.000 robots industriales se vendieron en todo el mundo, de nuevo un máximo histórico y un 12% más que en 2012 según datos de la IFR (International Federation of Robotics). Junto a esta noticia, la robótica colaborativa entra en juego en el momento que los robots y los seres humanos deben compartir el lugar de trabajo sin que nos veamos excluidos por las maquinas, por lo tanto lo que se intenta es que los robots mejoren la calidad del trabajo al hacerse cargo de los trabajos peligrosos, tediosos y sucios que no son posibles o seguros para los seres humanos. Otro concepto muy importante y directamente relacionado con lo anterior que está muy en boga y se escucha desde hace relativamente poco tiempo es el de la fabrica del futuro o “Factory Of The Future” la cual intenta que los operarios y los robots encuentren la sintonía en el entorno laboral y que los robots se consideren como maquinaria colaborativa y no como sustitutiva, considerándose como uno de los grandes nichos productivos en plena expansión. Dejando a un lado estos conceptos técnicos que nunca debemos olvidar si nuestra carrera profesional va enfocada en este ámbito industrial, el tema central de este proyecto está basado, como no podía ser de otro modo, en la robótica, que junto con la visión artificial, el resultado de esta fusión, ha dado un manipulador robótico al que se le ha dotado de cierta “inteligencia”. Se ha planteado un sencillo pero posible proceso de producción el cual es capaz de almacenar piezas de diferente forma y color de una forma autónoma solamente guiado por la imagen capturada con una webcam integrada en el equipo. El sistema consiste en una estructura soporte delimitada por una zona de trabajo en la cual se superponen unas piezas diseñadas al efecto las cuales deben ser almacenadas en su lugar correspondiente por el manipulador robótico. Dicho manipulador de cinemática paralela está basado en la tecnología de cables, comandado por cuatro motores que le dan tres grados de libertad (±X, ±Y, ±Z) donde el efector se encuentra suspendido sobre la zona de trabajo moviéndose de forma que es capaz de identificar las características de las piezas en situación, color y forma para ser almacenadas de una forma ordenada según unas premisas iníciales.
Resumo:
Aquest estudi té com a objectiu principal analitzar les transformacions que s'esdevenen al voltant de la incorporació d'innovacions tecnològiques de l'entorn de les TIC en els processos d'atenció al ciutadà per part de les administracions públiques. Les transformacions que hem analitzat tenen a veure amb tres dimensions que hem considerat bàsiques. D'una banda, ens hem centrat en els canvis que es produeixen en la forma en què els ciutadans (com a principals, tot i que no únics, usuaris) i l'administració es relacionen entre sí. De l'altra hem analitzat les transformacions que s'esdevenen en el funcionament intern i en la pròpia organització de l'administració arran de les transformacions dels canals de comunicació amb els usuaris. Per últim, hem considerat els canvis en la forma de gestionar (dissenyar, planificar, organitzar i dur a terme) el canvi i la innovació, tenint en compte especialment els rols dels diferents actors (no només públics) que hi participen. La recerca es recolza en un ampli estudi empíric sobre la Generalitat de Catalunya i en un estudi compartiu internacional sobre el Quebec, Emillia-Romagna i Escòcia.
Resumo:
External knowledge is an important input for the innovation process of firms. Increasingly, this knowledge is likely to originate fromoutside of their national borders. This explains the preoccupationof policymakers with stimulating local technology transfers coming from international firms. We find that firms that have access to the international technology market are more likely to transfer technology to the local economy. In doing so, we qualify the traditional assertion that multinational firms are more likelyto transfer technology to the local economy. Once controlled for the superior access to the international technology market that multinationals enjoy, we find that these firms are not more likelyto transfer technology to the local economy compared to exportingor local firms that have access to the international technology market. In summary, the main result of this paper is that it isnot so much the international character of the firms, but rathertheir access to the international technology market that is important for generating external knowledge transfers to the local economy.
Resumo:
The International Pluridisciplinary Archaeological Expedition in Bactria (IPAEB) was created in 2006.The name underlines the international character of the team (which includes Uzbeks, Spanish, French, British and Greek members), the presence of specialists from various fields apart from archaeology and the fame of Bactria1.