الصفحة 9
الصفحة 9
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Accounting, Cash Flow and Value Relevance

Investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.

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Accounting and Financial System Reform in Eastern Europe and Asia

Accounting and Financial System Reform in Eastern Europe and Asia is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

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A Trading Desk View of Market Quality

"Market quality" is a complex, ambiguous term that means different things to different people. How should it be defined, measured, monitored, and improved? What is the evidence about the current state of our markets? How effective have recent innovations been? How can we better meet investor needs? These are some of the questions that we address in this book, along with a broad range of issues concerning equity market structure, regulation, and the quest for best execution. Throughout, particular attention is given to the perspective of front line participants on the buy-side and sell-side trading desks.

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A Successful Transformation? : Restructuring of the Czech Automobile Industry

This book investigates the complex processes of the post-1990 transformation in the Czech automotive industry and its selective integration in the West European automobile manufacturing system. The post-1990 restructuring of the Czech automotive industry is analyzed in the context of its pre-1990 development and in the context of the Central and East European automobile industry as a whole. Specifically, the book examines the development and post-1990 restructuring of the Czech passenger car industry, the components industry and truck manufacturing. Major topics covered include the development of the Czech automotive industry before 1990, the detailed case study of Škoda Auto, the effects of the post-1990 privatization in the Czech automotive industry, the role and effects of foreign direct investment during the post-1990 restructuring, the restructuring of the Czech truck industry, and the rapid development of the automotive components manufacturing.

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A new deal for an effective European research policy : The design and impacts of the 7th Framework programme

It underlines an important truth: that science has always advanced most rapidly when it is a collective endeavour, with a strong circulation of knowledge.This book will show how the new Framework Programme was put together and explain why it took the shape it did. It will also set out its potential impacts and the conditions necessary for it to be a success.

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50 Years of EU Economic Dynamics : Integration, Financial Markets and Innovations

On the occasion of the 50th anniversary of the European Union experts present their analyses of historical developments and new economic challenges for the EU. After a reflection on historical dynamics, the contributors point out the dramatic economic shifts between Europe, Asia and the US. Representatives from major central banks (including the ECB), other leading banks, and academia analyze the dynamics of the Eurozone and financial market integration in the context of globalization and economic growth. Furthermore, the authors discuss the challenges of information and communication technologies by means of various country analyses. Moreover, the Schumpeterian prospects for Europe and the Lisbon Agenda, the long-term challenges of EU pension reforms, emission trading systems in the EU, and options for a new EU constitution are highlighted. At the bottom line of this EU analysis are major implications for investors, managers, policy-makers and the public at large in both the EU and the global economy.

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Artistic cartography and design explorations towards the pluriverse

Explores the pluriverse of art and design through epistemological and methodological considerations. What kinds of sustainable ways are there for knowledge transfer, supporting plural agendas, finding novel ways for unsettling conversations, unlearning and learning and challenging power structures with marginalised groups and contexts through art and design? The main themes of the book are art and design methods, epistemologies and practices that provide critical, interdisciplinary, pluriversal and decolonial considerations. The book challenges the domination of the white logic of art and design and shifts away from the Anglo-European one-world system towards the pluriverse.

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Aesthetics in digital photography

Aesthetics in Digital Photography presents theories developed over the last 25 centuries by philosophers and art critics, who have sometimes been governed by the objectivity of perception, and other times, of course, by the subjectivity of human judgement. It explores the advances that have been made in neuro-aesthetics and their current limitations.

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250 Things a Landscape Architect Should Know

In this book 50 landscape architects from Europe, North and South America, Asia and Australia each give five responses. These include practitioners and teachers, young start-ups as well as internationally established firms. The publication illustrates the complex and dynamic nature of the discipline, and presents a diverse cross-section of the core expertise of this field. At the same time, it allows the reader to trace the individual attitudes into which geographical conditions, social contexts and political circumstances flow.

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City, climate, and architecture : A theory of collective practice

Based on a history of climate control on urban scales, it promotes the integration of indoors and outdoors in order to reduce environmental and thermal loads in cities. Just as heating and cooling practices inside the buildings are affecting the (urban) climate outdoors, urban heat islands are influencing the energy requirements and thermal conditions inside the buildings. While the first part of the book focuses on the interwar period in Europe, the publication’s second part considers examples from all over the globe, tracing the growing significance of ecological thinking for the design of urban environments.

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Cities and Affordable Housing : Planning, Design and Policy Nexus

Provides a comparative perspective on housing and planning policies affecting the future of cities, focusing on people- and place-based outcomes using the nexus of planning, design and policy. A rich mosaic of case studies features good practices of city-led strategies for affordable housing provision, as well as individual projects capitalising on partnerships to build mixed-income housing and revitalise neighbourhoods. Twenty chapters provide unique perspectives on diversity of approaches in eight countries and 12 cities in Europe, Canada and the USA.

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Architectures of festival in early modern Europe : Fashioning and re-fashioning urban and courtly space

Draws on up-to-date research by a Europe-wide group of academic scholars and museum and gallery curators to provide a unique, intellectually-stimulating and beautifully-illustrated account of temporary architecture created for festivals of the sixteenth and seventeenth centuries, together with permanent architecture pressed into service for festival occasions across major European locations including Italian, French, Austrian, Scottish and German.

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Architecture and the novel under the Italian fascist regime

The book is divided into seven chapters, which in turn analyze the interconnections between the novel and architecture in theory and in practice. The first six chapters cover debates on State art, on the novel and on architecture, as well as their historical development and their unfolding in key journals of the period. The last chapter offers a detailed analysis of some important novels and buildings, which have in practice realized some of the key principles articulated in the theoretical disputes.

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Mathematical Modelling for Sustainable Development

Mathematics needs Sustainable Development. When science was gradually reinvented in European medieval societies, it was legitimised as contributing to the disclosure of God’s divine creation. The conflicts that emerged became well known as a result of the clash between Galileo and the Church. Science found a new legitimacy through recognition that it was a powerful force against superstition. In the Enlightenment the argument was pushed forward by attributing Progress to the advancement of science: science could produce a better world by promoting rationality. In our modern society, science has become intimately linked to technology. Science for its own sake unfortunately rarely has positive outcomes in terms of research grant applications. Meanwhile, science and technology, and the progress they are supposed to produce, meet with wide scale scepticism. We all know of the current global problems: climate change, resource depletion, a thinning ozone layer, space debris, declining biodiversity, malnutrition, dying ecosystems, global inequity, and the risk of unprecedented nuclear wars

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Mathematical Analysis I

The purpose of the volume is to provide a support for a first course in Mathematical Analysis, along the lines of the recent Programme Specifications for mathematical teaching in European universities. The contents are organised to appeal especially to Engineering, Physics and Computer Science students, all areas in which mathematical tools play a crucial role. Basic notions and methods of differential and integral calculus for functions of one real variable are presented in a manner that elicits critical reading and prompts a hands-on approach to concrete applications. The layout has a specifically-designed modular nature, allowing the instructor to make flexible didactical choices when planning an introductory lecture course. The book may in fact be employed at three levels of depth. At the elementary level the student is supposed to grasp the very essential ideas and familiarise with the corresponding key techniques.

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Matematica e cultura in Europa

Non è vero che la matematica susciti sempre poco interesse. Questa almeno è l'impressione che si ricava quando lo spunto per parlarne viene non solo dalla scienza e dalla tecnologia, ma anche dall'arte, dalla letteratura, dal cinema e dal teatro. Ce lo ha insegnato Michele Emmer con i suoi convegni Matematica e Cultura e lo abbiamo sperimentato a Bologna con le iniziative del 2000 per l'Anno Mondiale della Matematica e per Bologna Città Europea della Cultura. D’altra parte, negli ultimi anni abbiamo finalmente visto sullo schermo come protagonisti di film di successo dei matematici, non rappresentati come individui strani, ma come professionisti che svolgono il proprio lavoro, non necessariamente di insegnanti. Anche alcune opere teatrali di risonanza internazionale hanno parlato di matematici e questo ci ha spinto a organizzare per la prima volta in Italia, a Bologna, la rassegna Matematica e Teatro, che ha dato occasione non solo di assistere a spettacoli molto piacevoli, ma anche di parlare dei rapporti tra scienza, matematica e potere al tempo di Napoleone, di numeri primi, di teoria di Galois.

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Maritime Work Law Fundamentals : Responsible Shipowners, Reliable Seafarers

As the title suggests, a fundamental challenge of this branch of international maritime law is to achieve a balance between the interests of the two main stakeholders. Institutionally, the effort to achieve this balance dates back a number of decades with its genesis mainly found in the work of the International Labour Organization. It has to be said that whilst this effort achieved great progress, it has led to a haphazard, plethora of legal instruments.

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Managing the Complexity of Critical Infrastructures : A Modelling and Simulation Approach

This book summarizes work being pursued in the context of the CIPRNet (Critical Infrastructure Preparedness and Resilience Research Network) research project, co-funded by the European Union under the Seventh Framework Programme (FP7). The project is intended to provide concrete and on-going support to the Critical Infrastructure Protection (CIP) research communities, enhancing their preparedness for CI-related emergencies, while also providing expertise and technologies for other stakeholders to promote their understanding and mitigation of the consequences of CI disruptions, leading to enhanced resilience.

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Managing Protected Areas in Central and Eastern Europe Under Climate Change

Addresses the need for sharing knowledge and experience in the field of biodiversity conservation and climate change. There is an urgent need to build capacity in protected areas to monitor, assess, manage and report the effects of climate change and their interaction with other pressures. The contributors identify barriers to the adaptation of conservation management, such as the mismatch between planning reality and the decision context at site level. Short and vivid descriptions of case studies, drawn from investigation areas all over Central and Eastern Europe, illustrate both the local impacts of climate change and their consequences for future management.

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Managing Innovation and Standards : A Case in the European Heating Industry

This book provides an in-depth study of the management of standards and regulation in sustainable and radical innovation development. It considers the case of micro Combined Heat and Power (mCHP) technology. The developers of this radical innovation in the European heating sector encountered major conflicts when attempting to create or adapt standards when bringing the technology to market. Utilising rich research data and interviews with key actors, the author uses this case to derive a grounded theory on the management of standards and regulation during an innovation process. The results also have important implications for innovators, which are reflected in clear advice for practice.

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