991 resultados para Regional accounting
Resumo:
Gestión del conocimiento
Resumo:
Gestión del conocimiento
Resumo:
Gestión del conocimiento
Resumo:
Gestión del conocimiento
Resumo:
The quartzite microfabric found in the Lorrain Formation was studied across the La Cloche syncline, along a regional north-south transect along highway 6, near Whitefish Falls, Ontario. The complete stratigraphic sequence across the syncline is preserved, and is present on each fold limb. The lithostratigraphic units with the smallest grains size and lowest mica content are located close to the core of the fold, while coarser grained mica and feldspar rich units are situated at the northern and southern most extent of the transect. Deformation mechanisms vary with lithology and with position across the fold. Pressure solution appears to be the dominant deformation mechanism in the feldspathic, micaceous and ferruginous units. In the finer grained, mica poor white medium grained and cherty sandstone units, grain boundary migration (GBM) characteristics show dominance over those of pressure solution and show high amounts of fracturing which cut migrated boundaries and therefore post date GBM. All samples across the fold display a preferred orientation of quartz c-axes. The senses of asymmetry of fabrics are found to be similar across the syncline, with the exception of the ferruginous sandstone unit. Formation of these similar fabrics synmietries can not be the result of strain related to first order folding. The mica content appears to be related to the percentage of quartz lost due to pressure solution as a result of strain; the more mica present, the less quartz was lost. Calculations based on the shape of initial grains suggest that conservatively 30% of the quartz volume has been dissolved out of the Lorrain quartzite, and potentially migrated hundreds of meters to other members of the Huronian Supergroup as there was no meso or macroscopic evidence observed in outcrop.
Resumo:
The thesis assesses the impact of international factors on relations between Greek and Turkish Cypriots during and after the Cold War. Through an analysis of the Cyprus problem it explores both why external actors intervene in communal conflicts and how they influence relations between ethnic groups in plural societies. The analytical framework employed throughout the study draws on contributions of International Relations theorists and students of ethnic conflict. The thesis argues that, as in the global political system, relations between ethnic groups in unranked communal systems are anarchic; that is, actors within the system do not recognize a sovereign political authority. In bipolar communal systems dominated by two relatively equal groups, the struggle for security and power often leads to appeals for assistance from external actors. The framework notes that neighboring states and Great Powers may heed calls for assistance, or intervene without a prior request, if it is in their interest to do so. The convergence of regional and global interests in communal affairs exacerbates ethnic conflicts and precludes the development of effective political institutions. The impact of external intervention in ethnic conflicts has the potential to alter the basis of communal relations. The Cyprus problem is examined both during and after the Cold War in order to gauge how global and regional actors and the structure of their respective systems have affected relations between ethnic groups in Cyprus. The thesis argues that Cyprus's descent into civil war in 1963 was due in part to the entrenchment of external interests in the Republic's constitution. The study also notes that power politics involving the United States, Soviet Union, Greece and Turkey continued to affect the development of communal relations throughout the 1960s, 70s, and, 80s. External intervention culminated in July and August 1974, after a Greek sponsored coup was answered by Turkey's invasion and partition of Cyprus. The forced expulsion of Greek Cypriots from the island's northern territories led to the establishment of ethnically homogeneous zones, thus altering the context of communal relations dramatically. The study also examines the role of the United Nations in Cyprus, noting that its failure to settle the dispute was due in large part to a lack of cooperation from Turkey, and the United States' and Soviet Union's acceptance of the status quo following the 1974 invasion and partition of the island. The thesis argues that the deterioration of Greek-Turkish relations in the post-Cold War era has made a solution to the dispute unlikely for the time being. Barring any dramatic changes in relations between communal and regional antagonists, relations between Greek and Turkish Cypriots will continue to develop along the lines established in July/August 1974. The thesis concludes by affirming the validity of its core hypotheses through a brief survey of recent works touching on international politics and ethnic conflict. Questions requiring further research are noted as are elements of the study that require further refinement.
Resumo:
This thesis consists of a quantitative analysis of the regional prevalence of certain artistic motifs as they appear in Minoan wall painting of the Neopalatial period. This will help to establish the relative degree of artistic autonomy exercised by each of the sites included in this study. The results show that the argument for itinerant artists during this time period is a strong one, but the assumption that these travelling artists were being controlled by any one palace-centre is erroneous. Rather, the similarities and differences seen suggest that the choices were predicated either by the specific patrons, or by the function of the associated building or room. Thus, the motifs found within this study should be understood as constituting a cultural identity, with greater or lesser degrees of regional homogeneity, which act as one facet of a number of cultural indicators that can be used to better understand the role of artists and regional dynamics on the island during the Bronze Age.
Resumo:
The Lincoln County Historical Council began meeting December 17,1960 under the advisement of the Publicity, Planning and Development Committee of Lincoln County. The group was composed of three members appointed from each of the four existing historical societies: one member appointed from the executive of the Women’s Institute, one member from Lincoln County Council, the Deputy-Clerk and Treasurer of the County and a member from the Niagara Editorial Bureau. The Welland County Historical Council was soon formed after this along the same lines. In the early 1960’s the Lincoln and Welland County historical councils began work on an inventory of historic buildings with the intent to emphasize the historical significance of this area. The information gathered by volunteers and a professional photographer and an architect was used to present a “brief” to the federal government in 1962 and the provincial government in 1963. This brief, An Area of Historical Interest in the Counties of Lincoln and Welland, Ontario was published in 1962 and revised and distributed to schools and libraries in the area in 1965. The Ontario Buildings Inventory Project became a provincial initiative spearheaded by the Department of Public Records and Archives, a branch of the Department of Tourism and Information, ca. 1966. Volunteers collected and photographed buildings of historical interest in Lincoln and Welland counties. This information was recorded on standardized survey forms for every township in the Niagara region. Niagara Regional Historical Council was created with the merger of Lincoln County Historical Council and Welland County Historical Council, at the time of the formation of Niagara Regional Government in 1970. The first meeting of the new council was held January 1970.
Resumo:
To investigate the thennal effects of latent heat in hydrothennal settings, an extension was made to the existing finite-element numerical modelling software, Aquarius. The latent heat algorithm was validated using a series of column models, which analysed the effects of penneability (flow rate), thennal gradient, and position along the two-phase curve (pressure). Increasing the flow rate and pressure increases displacement of the liquid-steam boundary from an initial position detennined without accounting for latent heat while increasing the thennal gradient decreases that displacement. Application to a regional scale model of a caldera-hosted hydrothennal system based on a representative suite of calderas (e.g., Yellowstone, Creede, Valles Grande) led to oscillations in the model solution. Oscillations can be reduced or eliminated by mesh refinement, which requires greater computation effort. Results indicate that latent heat should be accounted for to accurately model phase change conditions in hydrothennal settings.
Resumo:
LaFond and Watts (2008) provide evidence that information asymmetry might be a determinant of accounting conservatism. One implication of their paper is that regulators trying to reduce information asymmetry by lowering the level of accounting conservatism might be wrong. However, there is a trend in moving away from conservative accounting. The typical example is IFRS adoption. Therefore, this paper studies information asymmetry and accounting conservatism under IFRS adoption. The results show that the level of accounting conservatism decreases after mandatory IFRS adoption, but the adoption of IFRS is likely to weaken the relationship between information asymmetry and accounting conservatism. Moreover, this paper investigates how the change of accounting conservatism under IFRS is related to the change in information environment. The finding shows that accounting conservatism increases information environment, supporting the idea that, by providing comparatively credible information, conservative accounting is beneficial to the information environment.
Resumo:
This paper examines the equity market response to firms’ disclosure of human rights violation risk with regard to conflict mineral usage as required by Section 1502 of the Dodd-Frank Act (the Act). This paper assesses the aggregate equity market response to regulatory events leading to the passage of the Act, the equity market reaction to voluntary early disclosures and mandatory disclosures of conflict mineral information in Form SD, as well as the determinants of the equity market response. Using a sample of 4,399 US registrants from January 1, 2008 to September 30, 2014, we document a significant negative stock market reaction to the passage of the Act and to conflict minerals disclosures on Form SD. The equity market reaction is more negative and limited to companies that source their minerals from conflict zones, companies with human rights violations, and companies with ambiguous disclosures. Taken together, the results of this study provide an economic justification for companies with poor conflict minerals practices to improve in order to avoid high costs that will arise if firms are forced to disclose human rights abuses. This paper also provides preliminary evidence that Form SD is successful in reducing the governance gap that exposes investors to unnecessary sanction, litigation and reputation risk from firms’ activities in conflict minerals usage.
Resumo:
Tesis (Maestría en Ciencias para la Planificación de Asentamientos Humanos) U.A.N.L.
Resumo:
Tesis (Especialidad en Cirugía General) U.A.N.L.
Resumo:
Tesis (Maestría en Formación y Capacitación de Recursos Humanos) U.A.N.L.
Resumo:
Tesis (Especialidad de Pediatría Médica). U. A. N. L.
