Differences and reasons in IASB accounting standards between small and large companies

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

The uneasy case for lower parking standards

Minimum parking requirements are the norm for urban and suburban development in the United States (Davidson and Dolnick (2002)). The justification for parking space requirements is that overflow parking will occupy nearby street or off-street parking. Shoup (1999) and Willson (1995) provides cases where there is reason to believe that parking space requirements have forced parcel developers to place more parking than they would in the absence of parking requirements. If the effect of parking minimums is to significantly increase the land area devoted to parking, then the increase in impervious surfaces would likely cause water quality degradation, increased flooding, and decreased groundwater recharge. However, to our knowledge the existing literature does not test the effect of parking minimums on the amount of lot space devoted to parking beyond a few case studies. This paper tests the hypothesis that parking space requirements cause an oversupply of parking by examining the implicit marginal value of land allocated to parking spaces. This is an indirect test of the effects of parking requirements that is similar to Glaeser and Gyourko (2003). A simple theoretical model shows that the marginal value of additional parking to the sale price should be equal to the cost of land plus the cost of parking construction. We estimate the marginal values of parking and lot area with spatial methods using a large data set from the Los Angeles area non-residential property sales and find that for most of the property types the marginal value of parking is significantly below that of the parcel area. This evidence supports the contention that minimum parking requirements significantly increase the amount of parcel area devoted to parking.

Promoting healthy eating standards on children through CSR educational programs: An evaluation of impact on eating preferences, attitude towards the brand and perceived brand reputation

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Electrodialytic remediation of two types of air pollution control residues and their applicability in construction materials

Dissertação para obtenção do Grau de Mestre em Engenharia do Ambiente Perfil de Engenharia de Sistemas Ambientais

Exposição a ozono em cabinas de avião

RESUMO - O ozono é o principal componente da poluição fotoquímica do ar. Como agente irritante do aparelho respiratório, os seus efeitos sobre a saúde caracterizam-se, essencialmente, por tosse, dispneia, desconforto torácico e alterações da função pulmonar, encontrando-se também associadas à exposição ambiental a O3 tanto uma maior frequência e gravidade de crises de asma como a ocorrência de quadros clínicos de irritação conjuntival. É sobretudo a partir dos anos 50, com a descoberta de concentrações elevadas de ozono em ambientes de trabalho respeitantes à actividade de soldadura «a arco», que aquele gás passa a ser encarado como factor profissional de risco. No início dos anos 60 surgem os primeiros estudos de exposição a O3 em cabinas de avião, suscitados pela ocorrência, em tripulantes e passageiros, de queixas clínicas de irritação do tracto respiratório. Esta sintomatologia era, até então, atribuída à acção de outros factores, designadamente o sistema de ventilação e o baixo teor de humidade do ar. Posteriormente, alguns estudos revelaram que, em voos comerciais subsónicos, os teores elevados de O3 observados no interior das cabinas poderiam ser provocados pela sua insuficiente destruição nos sistemas de entrada de ar.O presente estudo, efectuado em voos de longo curso realizados em aeronaves Airbus A340-300 numa única rota comercial, teve por objectivo avaliar a exposição a ozono no ar interior em cabina de avião. Os teores médios de concentração de ozono observados foram inferiores aos valores susceptíveis de provocarem efeitos adversos sobre o aparelho respiratório. Como valor máximo instantâneo, foi atingida a concentração de 152 ppb. Adicionalmente, foi constatada a influência das estações do ano nos teores de O3. O conjunto dos resultados obtidos permite concluir que as concentrações de ozono no ar interior nas cabinas de avião estudadas são inferiores às correspondentes concentrações máximas admissíveis, tendo, em todos os voos, sido observado o cumprimento da norma da FAA respeitante à protecção da exposição ao ozono em cabinas de aeronaves de aviação comercial.

Differences and reasons in IASB accounting standards between small and large companies

This paper studies the main differences in accounting standards of the International Accounting Standards Board (IASB) between small and large companies, materialised in the dissimilarities between the International Financial Reporting Standard for Small and Medium-sized Entities and the full International Financial Reporting Standards, as of 2010. Another element of this project is the analysis of the reasons behind the differences between the two aforementioned frameworks, which intends to expose the rationale and the mindset that led to an adaptation of the full standards in a stand-alone document designed for small companies.

Introducing mapping standards in the quality assessment of buildings extracted from very high resolution satellite imagery

Many municipal activities require updated large-scale maps that include both topographic and thematic information. For this purpose, the efficient use of very high spatial resolution (VHR) satellite imagery suggests the development of approaches that enable a timely discrimination, counting and delineation of urban elements according to legal technical specifications and quality standards. Therefore, the nature of this data source and expanding range of applications calls for objective methods and quantitative metrics to assess the quality of the extracted information which go beyond traditional thematic accuracy alone. The present work concerns the development and testing of a new approach for using technical mapping standards in the quality assessment of buildings automatically extracted from VHR satellite imagery. Feature extraction software was employed to map buildings present in a pansharpened QuickBird image of Lisbon. Quality assessment was exhaustive and involved comparisons of extracted features against a reference data set, introducing cartographic constraints from scales 1:1000, 1:5000, and 1:10,000. The spatial data quality elements subject to evaluation were: thematic (attribute) accuracy, completeness, and geometric quality assessed based on planimetric deviation from the reference map. Tests were developed and metrics analyzed considering thresholds and standards for the large mapping scales most frequently used by municipalities. Results show that values for completeness varied with mapping scales and were only slightly superior for scale 1:10,000. Concerning the geometric quality, a large percentage of extracted features met the strict topographic standards of planimetric deviation for scale 1:10,000, while no buildings were compliant with the specification for scale 1:1000.

The influence of low-frequency noise pollution on the quality of life and place in sustainable cities: a case study from northern Portugal

Discussing urban planning requires rethinking sustainability in cities and building healthy environments. Historically, some aspects of advancing the urban way of life have not been considered important in city planning. This is particularly the case where technological advances have led to conflicting land use, as with the installation of power poles and building electrical substations near residential areas. This research aims to discuss and rethink sustainability in cities, focusing on the environmental impact of low-frequency noise and electromagnetic radiation on human health. It presents data from a case study in an urban space in northern Portugal, and focuses on four guiding questions: Can power poles and power lines cause noise? Do power poles and power lines cause discomfort? Do power poles and power lines cause discomfort due to noise? Can power poles and power lines affect human health? To answer these questions, we undertook research between 2014 and 2015 that was comprised of two approaches. The first approach consisted of evaluating the noise of nine points divided into two groups â near the sourceâ (e.g., up to 50 m from power poles) and â away from the sourceâ (e.g., more than 250 m away from the source). In the second approach, noise levels were measured for 72 h in houses located up to 20 m from the source. The groups consist of residents living within the distance range specified for each group. The measurement values were compared with the proposed criteria for assessing low-frequency noise using the DEFRA Guidance (University of Salford). In the first approach, the noise caused discomfort, regardless of the group. In the second approach, the noise had fluctuating characteristics, which led us to conclude that the noise caused discomfort.

The effect of secular trends in the classroom furniture mismatch: support for continuous update of school furniture standards

In order to create safer schools, the Chilean authorities published a Standard regarding school furniture dimensions. The aims of this study are twofold: to verify the existence of positive secular trend within the Chilean student population and to evaluate the potential mismatch between the anthropometric characteristics and the school furniture dimensions defined by the mentioned standard. The sample consists of 3078 subjects. Eight anthropometric measures were gathered, together with six furniture dimensions from the mentioned standard. There is an average increase for some dimensions within the Chilean student population over the past two decades. Accordingly, almost 18% of the students will find the seat height to be too high. Seat depth will be considered as being too shallow for 42.8% of the students. It can be concluded that the Chilean student population has increased in stature, which supports the need to revise and update the data from the mentioned Standard. Practitioner Summary: Positive secular trend resulted in high levels of mismatch if furniture is selected according to the current Chilean Standard which uses data collected more than 20 years ago. This study shows that school furniture standards need to be updated over time.

Predicting SO2 pollution incidents by means of additive models with optimum variable selection

The aim of this paper is to predict time series of SO2 concentrations emitted by coal-fired power stations in order to estimate in advance emission episodes and analyze the influence of some meteorological variables in the prediction. An emission episode is said to occur when the series of bi-hourly means of SO2 is greater than a specific level. For coal-fired power stations it is essential to predict emission epi- sodes sufficiently in advance so appropriate preventive measures can be taken. We proposed a meth- odology to predict SO2 emission episodes based on using an additive model and an algorithm for variable selection. The methodology was applied to the estimation of SO2 emissions registered in sampling lo- cations near a coal-fired power station located in Northern Spain. The results obtained indicate a good performance of the model considering only two terms of the time series and that the inclusion of the meteorological variables in the model is not significant.

A comparison of environmental licensing systems in operation in the wood panel manufacturing industry in the Northern Hemisphere

The objective of this thesis is to compare and contrast environmental licensing systems, for the wood panel industry, in a number of countries in order to determine which system is the best from an environmental and economic point of view. The thesis also examines the impact which government can have on industry and the type of licensing system in operation in a country. Initially, the thesis investigates the origins of the various environmental licensing systems which are in operation in Ireland, Scotland, Wales, France, USA and Canada. It then examines the Environmental Agencies which control and supervise industry in these countries. The impact which the type of government (i.e. unitary or federal) in charge in any particular country has on industry and the Regulatory Agency in that country is then described. Most of the mills in the thesis make a product called OSB (Oriented Strand Board) and the manufacturing process is briefly described in order to understand where the various emissions are generated. The main body of the thesis examines a number of environmental parameters which have emission limit values in the licenses examined, although not all of these parameters have emission limit values in all of the licenses. All of these parameters are used as indicators of the potential impact which the mill can have on the environment. They have been set at specific levels by the Environmental Agencies in the individual countries to control the impact of the mill. Following on from this, the two main types of air pollution control equipment (WESPs and RTOs) are described in regard to their function and capabilities. The mill licenses are then presented in the form of results tables which compare air results and water results separately. This is due to the fact that the most significant emission from this type of industry is to air. A matrix system is used to compare the licenses so that the comparison can be as objective as possible. The discussion examines all of the elements previously described and from this it was concluded that the IPC licensing system is the best from an environmental and economic point of view. It is a much more expensive system to operate than the other systems examined, but it is much more comprehensive and looks at the mill as a whole rather than fragmenting it. It was also seen that the type of environmental licensing system which is in place in a country can play a role in the locating of an industry as certain systems were seen to have more stringent standards attached to them. The type of standard in place in a country is in turn influenced by the type of government which is in place in that country.

The vulnerability to pollution and hydrochemical variation of eleven springs (catchments) in the karst lowlands of the west of Ireland

The vulnerability to pollution and hydrochemical variation of groundwater in the mid-west karstic lowlands of Ireland were investigated from October 1992 to September 1993, as part of an EU STRIDE project at Sligo Regional Technical College. Eleven springs were studied in the three local authority areas of Co. Galway, Co. Mayo, and Co. Roscommon. Nine of the springs drain locally or regionally important karstic aquifers and two drain locally important sand and gravel aquifers. The maximum average daily discharge of any of the springs was 16,000 m3/day. Determination of the vulnerability of groundwater to pollution relies heavily on an examination of subsoil deposits in an area since they can act as a protecting or filtering layer over groundwater. Within aquifers/spring catchments, chemical reactions such as adsorption, solution-precipitation or acid-base reactions occur and modify the hydrochemistry of groundwater (Lloyd and Heathcote, 1985). The hydrochemical processes) that predominate depend cm the mineralogy of the aquifer, the hydrogeological environment, the overlying subsoils, and the history of groundwater movement. The aim of this MSc research thesis was to investigate the hydrochemical variation of spring outflow and to assess the relationship between these variations and the intrinsic vulnerability of the springs and their catchments. If such a relationship can be quantified, then it is hoped that the hydrochemical variation of a spring may indicate the vulnerability of a spring catchment without the need for determining it by field mapping. Such a method would be invaluable to any of the three local authorities since they would be able to prioritise sources that are most at risk from pollution, using simple techniques of chemical sampling, and statistical analysis. For each spring a detailed geological, hydrogeological and hydrochemical study was carried out. Individual catchment areas were determined with a water balance/budget and groundwater tracing. The subsoils geology for each spring catchment were mapped at the 1:10,560 scale and digitised to the 1:25,000 scale with AutoCad™ and Arclnfo™. The vulnerability of each spring was determined using the Geological Survey's vulnerability guidelines. Field measurements and laboratory based chemistry analyses of the springs were undertaken by personnel from both the EPA Regional Laboratory in Castlebar, Co. Mayo, and the Environment Section of Roscommon Co. Council. Electrical conductivity and temperature (°C) were sampled fortnightly, in the field, using a WTW microprocessor conductivity meter. A percentage (%) vulnerability was applied to each spring in order to indicate the areal extent of the four main classes of vulnerability (Extreme, High, Moderate, and Low) which occurred within the confines of each spring catchment. Hydrochemical variation for the springs were presented as the coefficient of variation of electrical conductivity. The results of this study show that a clear relationship exists between the degree of vulnerability of each catchment area as defined by the subsoil cover and the coefficient of variation of EC, with the coefficient of variation increasing as the vulnerability increases. The coefficient of variation of electrical conductivity is considered to be a parameter that gives a good general reflection of the degree of vulnerability occurring in a spring catchment in Ireland's karstic lowlands.

The Feedback Effect of Intensity of Ionizing Radiation With the Light Ions Content in Atmosphere. Paradox (the Tbilisi Type of a Smog), or Usual Phenomenon for the Strongly Pollution Cities?.

თბილისში მსუბუქი იონების, რადონის და გალაქტიკური კოსმოსური სხივების ნეიტრონული კომპონენტის ინტენსივობის 2009-2010 წლებში კომპლექსური მონიტორინგის მონაცემების მიხედვით გამოვლენილია მაიონიზებელი გამოსხივების ინტენსივობისა და ატმოსფეროში მსუბუქი იონების შემცველობის უკუკავშირის ეფექტი.

Negative Correlation Between of Light Ions Content and Radon Concentration: Particularity of Tbilisi City Air Pollution, or Norm for the Urbanized Locality?

In Tbilisi according to the data of the complex monitoring of light ions concentration, radon and sub-micron aerosols the effect of feedback of intensity of ionizing radiation with the light ions content in atmosphere is discovered.

Influence of Aerosol Pollution of Atmosphere in Tbilisi on Air Electric Conductivity in Dusheti

The results of investigations of the influence of aerosol pollution of atmosphere in Tbilisi (the capital of the Georgia, city with the greatest level of air pollution) on the total air electric conductivity in Dusheti (the small city, located in 40-45 km to the north of Tbilisi) are represented.