1,109 research outputs found
Estudio de la Leyenda Acádica de Sargón
No full textFil: Andiñach, Pablo R. Universidad de Buenos Aires; Argentina21 ref.A partir de la traducción del texto realizada por E. A. Speiser, publicada por J. B. Pritchard en ANET, y registrando bibliografía reciente, el autor investiga su origen, composición, género literario y significado histórico.Based upon de E. A. Speiser´s translation of the text, published by J. B. Pritchard in ANET, and recording recent bibliography, the author researches its origin, composition, literary gender and historical meaning.Ponencia para el l Encuentro Panamericano de Historia Antigua Oriental (l EPEHAO). Buenos Aires, 6-10 diciembre, 1993. Instituto de Historia Antigua Oriental. Facultad de Filosofía y Letras. Universidad de Buenos Aire
Estudio de la Leyenda Acádica de Sargón
No full textFil: Andiñach, Pablo R. Universidad de Buenos Aires; Argentina21 ref.A partir de la traducción del texto realizada por E. A. Speiser, publicada por J. B. Pritchard en ANET, y registrando bibliografía reciente, el autor investiga su origen, composición, género literario y significado histórico.Based upon de E. A. Speiser´s translation of the text, published by J. B. Pritchard in ANET, and recording recent bibliography, the author researches its origin, composition, literary gender and historical meaning.Ponencia para el l Encuentro Panamericano de Historia Antigua Oriental (l EPEHAO). Buenos Aires, 6-10 diciembre, 1993. Instituto de Historia Antigua Oriental. Facultad de Filosofía y Letras. Universidad de Buenos Aire
110 common errors in company valuations
No full textThis paper contains a classified collection of 110 errors seen in company valuations performed by financial analysts, investment banks and financial consultants. The author had access to most of the valuations referred to in this paper in his capacity as a consultant in company acquisitions, sales, mergers, and arbitrage processes. We classify the errors into six main categories: 1) errors in the discount rate calculation and concerning the riskiness of the company; 2) errors when calculating or forecasting the expected cash flows; 3) errors in the calculation of the residual value; 4) inconsistencies and conceptual errors; 5) errors when interpreting the valuation; and 6) organizational errors.company valuation; valuation errors; valuation;
Cambio climático, política, economía y derecho : desafíos para la comunidad internacional
No full textEl cambio climático y los desafíos que plantea a la Comunidad
Internacional es objeto del presente libro. La monografía culmina un proceso de investigación iniciado en 2012 con la celebración de un Congreso con título “La lucha internacional contra el cambio climático: Nuevos desafíos para la Comunidad Internacional en el siglo XXI “, celebrado en el Aula Magna de la Universidad Carlos III de Madrid, los días 9 a 11 de octubre de 2012.Dirección de la colección, Carlos R. Fernández Liesa y Montserrat Huguet SantosPrólogo / Pablo Antonio Fernández Sánchez. -- Presentación / José Escribano Úbeda-Portugués (coord.). -- I. El marco para los diversos enforques: una nueva aproximación para la efectividad del régimen internacional sobre cambio climático / Rosa Giles Carnero. -- II. El protagonismo de la Unión Europea en la lucha internacional contra el cambio climático: ¿un liderazgo en declive? / Delia Contreras. -- III. El cambio climático. Un enemigo ausente en las agendas gubernamentales / José Miguel Calvillo Cisneros. -- IV. Cambio climático y desarrollo sostenible: el papel de Naciones Unidas y la Unión Europea / José Escribano Úbeda-Portugués. -- V. Hacia una regulación y supervisión de los mercados europeos de derechos de emisión de GEI. El autocontrol, buen gobierno y las buenas prácticas como mecanismos complementarios de control / Isabel Rodríguez Martínez y Javier Guillem Carrau. -- VI. El sistema comunitario de comercio de derechos de emisión en el origen de los mercados de negociación secundaria de emisiones / Sara Gonzále
Taking Quantitative Evaluation of Intellectual Labour Seriously: A Debate about Juan Pablo Pardo-Guerra’s The Quantified Scholar (CUP, 2022)
No full textThe rise of quantitative research evaluation has changed not only the way knowledge is rated and ranked, but the way scientific knowledge is produced. This Focus discusses the outcomes of Juan Pablo Pardo-Guerra’s research on the transformation of the British social sciences. While pushing social scientists to adapt to the new canons of evaluation, research assessment frameworks have increased disciplinary homogeneity at the detriment of diversity. Moving beyond the specificity of the British case, the comments that follow critically engage with the perspectives and proposals advanced by the author
Open Source Software Adds to Collaboration, Transparency and Reproducibility in Archaeology
No full textAuthor: Pablo Markin Published Online: 2017-11-30 URL: http://openscience.com/open-source-software-contributes-to-project-collaboration-research-transparency-and-reproducibility-in-archeology/ A recent empirical study by Néhémie Strupler and Toby C. Wilkinson demonstrates that openly accessible digital tools, such as open-source Git and R platforms, can increase the transparency of archaeological fieldwork, while adding methodological rigor to its procedures. Excerpt While archaeology as a s..
Examination of the solidification macrostructure of spheroidal and flake graphite cast irons using DAAS and ESBD
No full textThis investigation focuses on the study of the solidification macrostructure of sand cast flake and spheroidal graphite cast irons. The macrostructure is revealed by using a special technique developed earlier by the authors, called Direct Austempering After Solidification. The observations make use of conventional metallography and Electron Back Scattering Diffraction. The latter technique allows a more detailed observation of the morphology of the austenite grains and the microstructure of the matrix. The results of Electron Back Scattering Diffraction validate the observations made using the macrographic technique. It is verified that the solidification of both flake and spheroidal graphite cast irons is dominated by the growth of large austenite dendrites that form a grain pattern similar to that usually found in most metallic alloys. © 2007 Elsevier Inc. All rights reserved.Fil: Rivera, Graciela Leonor. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones en Ciencia y Tecnología de Materiales. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Instituto de Investigaciones en Ciencia y Tecnología de Materiales; ArgentinaFil: Calvillo, Pablo. University of Ghent; BélgicaFil: Boeri, Roberto Enrique. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones en Ciencia y Tecnología de Materiales. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Instituto de Investigaciones en Ciencia y Tecnología de Materiales; ArgentinaFil: Houbaert, Yvan. University of Ghent; BélgicaFil: Sikora, Jorge Antonio. Consejo Nacional de Investigaciones Científicas y Técnicas. Centro Científico Tecnológico Conicet - Mar del Plata. Instituto de Investigaciones en Ciencia y Tecnología de Materiales. Universidad Nacional de Mar del Plata. Facultad de Ingeniería. Instituto de Investigaciones en Ciencia y Tecnología de Materiales; Argentin
Diverse disparities: The politics and economics of wage, market and disposable income inequalities
No full textThis paper analyzes the evolution of inequality and its determinants across different forms of income. A number of results emerge from this effort. First, OECD countries have been and continue to be much more diverse in their distributions of earnings and disposable income than they are in their distributions of market income. Second, the larger cross-national variation in the distributions of earnings and disposable income can be attributed to the role of political actors (such as unions and, more importantly, political parties) and economic institutions that allow actors to coordinate their activities. Third, the transmission of cross-national differences in wage inequality into market-based inequality appears to be muted relative to economic and demographic transformations that have gone on within the OECD countries. Fourth, the way in which political parties are able to pursue their goals varies across forms of income. Political parties’ capacity to shape the distribution of earnings is contingent on the degree of wage bargaining coordination. Absent coordination between labor and capital, right-wing policy works to modestly increase inequality. Alternatively, the egalitarian efforts of left-wing parties have the undesired effect of raising earnings inequality. In contrast, when labor market actors are able to coordinate, left-wing policy reinforces the egalitarian effects of coordination whereas the impact of right-wing policy is institutionally constrained. In turn, political parties affect directly the distribution of disposable income through their choices about fiscal redistribution. -- In diesem Papier werden die Entwicklungen und die Determinanten der Ungleichheit verschiedener Einkommensarten untersucht. Als erstes Ergebnis lässt sicht feststellen, dass zwischen den OECD-Ländern größere Unterschiede in der Verteilung von Lohneinkommen und verfügbarem Einkommen als in der Verteilung von Markteinkommen bestanden und weiterhin bestehen. Zweitens kann die größere Variation der Einkommensverteilung über die Länder bezüglich Lohneinkommen und verfügbarem Einkommen der Rolle politischer Akteure, wie Gewerkschaften oder, noch wichtiger, politische Parteien, zugeschrieben werden. Auch ökonomische Institutionen, durch die die Akteure ihre Handlungen koordinieren, spielen eine Rolle. Drittens wird die Übertragung von Unterschieden in der Lohnungleichheit auf marktbasierte Ungleichheit von den ökonomischen und demografischen Transformationen verdeckt, denen die OECD-Länder unterliegen. Viertens variiert die Art und Weise, wie politische Parteien ihre Ziele verfolgen können zwischen den Einkommensarten. Die Möglichkeit, die Verteilung des Lohneinkommens zu beeinflussen, hängt vom Grad der Koordination der Lohnverhandlungen ab. Fehlt eine Koordination zwischen den Tarifparteien auf dem Arbeitsmarkt, resultiert aus konservativer Politik ein leichter Anstieg der Ungleichheit. Noch stärker tritt der unerwünschte Effekt, Lohnungleichheit zu erhöhen, bei den egalitären Bemühungen der linken Parteien auf. Im Gegensatz dazu verstärken in einer Situation mit koordinierten Arbeitsmarktstrukturen linke Politikmaßnahmen den egalitären Effekt der Koordination, während der Wirkung der Politikmaßnahmen rechter Parteien institutionell ein Riegel vorgeschoben ist. Die Verteilung des verfügbaren Einkommens wiederum wird von den politischen Parteien direkt durch ihre Wahl der fiskalischen Umverteilung bestimmt.Income Inequality,Partisan Politics,Institutions,Varieties of Capitalism,Redistribution
Cash flow is cash and is a fact. Net income is just an opinion
No full textA company's profit after tax (or net income) is quite an arbitrary figure, obtained after assuming certain accounting hypotheses regarding expenses and revenues. On the other hand, its cash flow is an objective measure, a single figure that is not subject to any personal criterion. In general, to study a company's situation, it is more useful to operate with the cash flow (equity cash flow, free cash flow or capital cash flow) as it is a single figure, while the net income is one of several that can be obtained, depending on the criteria applied. Profit after tax (PAT) is equal to the equity cash flow when the company is not growing, buys fixed assets for an amount identical to depreciation, keeps debt constant, and only writes off or sells fully depreciated assets. Profit after tax (PAT) is also equal to the equity cash flow when the company collects in cash, pays in cash, holds no stock (this company's working capital requirements are zero), and buys fixed assets for an amount identical to depreciation. When making projections, the dividends and other forecast payments to shareholders must be exactly equal to expected equity cash flows.Cash flow; Net income; Equity cash flow; Free cash flow; Capital cash flow;
C-C bond cleavages of cyclopropenes: operating for selective ring-opening reactions
No full textThe author acknowledges the financial support from Agencia Estatal de Investigacion (AEI), Fondo Europeo de Desarrollo Regional (FEDER) and Ministerio de Economía y Competitividad (Grant No. CTQ2016-76840-R). The author thanks Dr. Pablo Barrio and Dr. Eva K. Schmitt for their kind revision of the manuscript. Unrestricted support from Prof. Dr. José Manuel González is also gratefully acknowledged. The ORFEO−CINQA network (CTQ2016-81797-REDC) is also kindly acknowledged
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