994 resultados para accounting processes
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Magdeburg, Univ., Fak. für Elektrotechnik und Informationstechnik, Diss., 2012
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Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2012
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Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2012
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Magdeburg, Univ., Fak. für Elektrotechnik und Informationstechnik, Diss., 2013
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Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2012
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Magdeburg, Univ., Fak. für Maschinenbau, Diss., 2013
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Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2014
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Magdeburg, Univ., Fak. für Verfahrens- und Systemtechnik, Diss., 2014
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Magdeburg, Univ., Fak. für Elektrotechnik und Informationstechnik, Diss., 2015
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Otto-von-Guericke-Universität Magdeburg, Fakultät für Naturwissenschaften, Univ., Dissertation, 2015
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Material throughput is a means of measuring the so-called social metabolism, or physical dimensions of a society’s consumption, and can be taken as an indirect and approximate indicator of sustainability. Material flow accounting can be used to test the dematerialisation hypothesis, the idea that technological progress causes a decrease in total material used (strong dematerialisation) or material used per monetary unit of output (weak dematerialisation). This paper sets out the results of a material flow analysis for Spain for the period from 1980 to 2000. The analysis reveals that neither strong nor weak dematerialisation took place during the period analysed. Although the population did not increase considerably, materials mobilised by the Spanish economy (DMI) increased by 85% in absolute terms, surpassing GDP growth. In addition, Spain became more dependent on external trade in physical terms. In fact, its imports are more than twice the amount of its exports in terms of weight.
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We address the question of how a third-party payer (e.g. an insurer) decides what providers to contract with. Three different mechanisms are studied and their properties compared. A first mechanism consists in the third-party payer setting up a bargaining procedure with both providers jointly and simultaneously. A second mechanism envisages the outcome of the same simultaneous bargaining but independently with every provider. Finally, the last mechanism is of different nature. It is the so-called "any willing provider" where the third-party payer announces a contract and every provider freely decides to sign it or not. The main finding is that the decision of the third-party payer depends on the surplus to be shared. When it is relatively high the third-party payer prefers the any willing provider system. When, on the contrary, the surplus is relatively low, the third-party payer will select one of the other two systems accor ing to how bargaining power is distributed.
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This technical background paper describes the methods applied and data sources used in the compilation of the 1980-2003 data set for material flow accounts of the Mexican economy and presents the data set. It is organised in four parts: the first part gives an overview of the Material Flow Accounting (MFA) methodology. The second part presents the main material flows of the Mexican economy including biomass, fossil fuels, metal ores, industrial minerals and, construction minerals. The aim of this part is to explain the procedures and methods followed, the data sources used as well as providing a brief evaluation of the quality and reliability of the information used and the accounts established. Finally, some conclusions will be provided.
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In this paper we compare the resource flows of Chile, Ecuador, Mexico and Peru between 1980 and 2000. In this time span, the domestic extraction of materials increased in the four countries, mainly due to the mining sector in Chile and Peru, biomass and oil in Ecuador and construction minerals in Mexico. Imports and exports increased too, due to the increasing integration in the international markets, prompted by the liberalization policies undertaken by the four countries between the late 1970s and the late 1990s. The four countries had a negative physical trade balance for most of the period analyzed, meaning that their exports exceeded their imports in terms of weight. However, the increase of imports reduced the physical deficit in Chile, Mexico and Peru. Ecuador’s physical deficit was the highest and did not decrease in the period analyzed. Also, a diversification of exports away from bulk commodities could be observed in Chile and Mexico, and to a lesser extent in Peru, whereas in Ecuador the export sector remained mainly based on oil and biomass. More research is needed to explore the environmental effects of this phenomenon. Also, the indirect flows associated to the direct physical flows deserve to be subject to further analysis.