1,721,076 research outputs found
Comparing proximity for couples of close airports. Case studies on city-airports in the pre COVID-19
Full text linkFollowing the existing relationships between cities and airports, well depicted in the sectorial literature ((Thierstein and Conventz, 2018), (Tira et al., 2006), (Freestone, 2009), (Percoco, 2010), (Ventura et al., 2020), this paper aims to investigate the linkages between the touristic traffic of some airports and the related development of the cities in which they are placed. The chosen case studies regard different remote regions (ONU, 2018) of three different countries (Italy, Norway, Cyprus), considering couples of near airports (Dziedzic and Warnock-Smith, 2015). The paper focuses the analysis on four couples of near airports, two from the South of Italy (Bari and Brindisi in the Apulia Region; Palermo and Trapani in Sicily), one in the North of Norway (Bødo and Narvik in Hålogaland) and the last one in the Republic of Cyprus (Larnaca and Paphos).
A GIS analytic methodology has been used to describe the differences between the different couples of airports. Managed by the GIS analytical evaluation, the purpose of this paper is to give support to the different theories about the development of couples of close airports, using geographic tools to support economic and financial planning ((Cook and Billig, 2017) (Graham, 2014), (AntonínKazdaa et al., 2017) (Young and Wells, 2011))]. There has been pointed out the results of the adopted methodology on the working Norwegian network system analysis
International Differences in IFRS Policy Choice and the Persistence of Accounting Classification: The Case of China
No full textThis paper focuses on the application of IFRS standards in China. The research is mainly conducted on the basis
of Kvaal and Nobes’s studies (2010) regarding the different ways that various countries apply IFRS and Nobes’s
IFRS accounting classification system (2011). For companies that issued B shares, the use of IFRS in China
lasted only until the 2006 ASBE (Accounting Standards for Business Enterprises) reform. The present study
examines IFRS overt options in an attempt to 1) review the choices made by Chinese companies to discover – in
light of the applicable PRC GAAP (Chinese Local Standards) requirement of that time – whether they were more
or less likely to choose an option than the other countries analysed by Nobes & Kvaal; 2) rank China’s place
within Nobes’s accounting classification system; and 3) rank China’ place, again in the Nobes’s model but also
in light of a recent study based on BRICS (Note 1)countries (Sarquis, et al. 2014). The results of the statistical
analysis confirm that Chinese financial statements display a “local” nature in their use of IFRS and that in its
accounting tendencies, China belongs to the Continental European group rather than with the other BRICS
countries
Investimento a lungo termine: EU Green Paper. La risposta dell’OIC sul fair value accounting
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Suburban collective transit and land use: a methodological approach
Full text linkIn the context of sustainable mobility great attention should be paid not only to urban mobility issues but also to suburban and interurban travels: an efficient collective transit service may represent an alternative to cars for these types of movements. Integrated approaches gathering urban planning and transport management can help in lowering individualized traffic volumes and in increasing collective transit usage. An assessment of the existing transit network and of its catchment areas may be a first step to investigate the relationship between the demand and the supply of collective transit facilities: a focus on land uses can help in providing this first assessment. How can accessibility to collective transit be evaluated? Is it possible to link the suburban collective passenger transit network with land uses, in order to analyse the spatial efficiency of bus stops? The present paper aims at linking the location of existing bus stops with the surrounding land uses, with a focus on the case study of the Province of Brescia, which is one of the most dynamic realities of northern Italy. Using a land use geographical database it is possible to select land uses which, more than others, are able to attract or to generate potential transit users: residential units, public (and of public interest) facilities and productive infrastructures. The area served by the transit service can be estimated as the surface that people can reach from each stop by walking. To a first approximation, an influence radius of 450 m, corresponding to a walking distance of about 10 minutes from each stop, may be chosen and mapped using a GIS software. Then the assessment can be performed calculating the proportion of different land uses covered by the transit service (and by difference the proportion of land uses that are at the moment not served by transit facilities). Furthermore, through an observation of the less covered catchment areas it is possible to detect the less useful bus stops, which in case of a reorganization of the lines may be taken off without generating disagreements. The paper doesn't represent an exhaustive overview of all the accessibility issues related to collective transit but may be seen as a starting point from which further analysis can be developed
La sicurezza stradale nella tecnica urbanistica: esperienze dai progetti europei SOL e ROSEE
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