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Search Results: 1 - 10 of 8550 matches for " Adriana; "
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Harmonizing Budgeting and Accounting: The Case of Italy  [PDF]
Adriana Bruno
Open Journal of Accounting (OJAcct) , 2014, DOI: 10.4236/ojacct.2014.31005
Abstract: Many reforms have been undertaken in recent years; indeed, scholars have concentrated their attention on ac-counting techniques, financial management, and the potential for adding tools to support managerial reform agendas [1-3]. This paper extends prior research by focusing on the manner of diffusion ongoing reform process, through the adoption of the new version of Financial Management Reform process model [3]. The objective of this research is to investigate how a new accounting system has been introduced in the public sector in a processual and outcome-oriented analysis [4]. The study setting for this research is the Italian government, specifically the intermediate or regional level government, Campania Region, where a trial period is underway. The objective is to discover what obstacles and difficulties might exist when implementing a harmonized accounting and budgeting system while moving toward an accrual accounting system. The study reveals the main paradox in the implementation of the reform. This kind of study could add fresh knowledge to the literature and highlight common problems encountered when implementing accounting reforms. Additionally it could help set a standard to assist public entities in developing and implementing accounting guidelines.
Interpretivistic Conception of Quantification: Tool for Enhancing Quality of Life?  [PDF]
Denis Larrivee, Adriana Gini
Open Journal of Philosophy (OJPP) , 2013, DOI: 10.4236/ojpp.2013.34A003
Abstract: Quality of life is fast becoming the standard measure of outcome in clinical trials, residential satisfaction, and educational achievement, to name several social settings, with the consequent proliferation of assessment instruments. Yet its interpretation and definition provoke widespread disagreement, thereby rendering the significance of quantification uncertain. Moreover, quality, or qualia, is philosophically distinct from quantity, or quantitas, and so it is unclear how quantification can serve to modulate quality. Is it thus possible for quantification to enhance quality of life? We propose here that an interpretivistic conception of quantification may offer a more valid approach by which to address quality of life in sociological research.
Univalence Conditions for Two General Integral Operators  [PDF]
Adriana Oprea, Daniel Breaz
Advances in Pure Mathematics (APM) , 2014, DOI: 10.4236/apm.2014.48054

Let A be the class of all analytic functions which are analytic in the open unit disc \"\" . In this paper we study the problem of univalence for the following general integral operators:

Nutritional Composition of Sea Cucumber Isostichopus sp.  [PDF]
Wensy Vergara, Adriana Rodríguez
Natural Resources (NR) , 2016, DOI: 10.4236/nr.2016.73013
Abstract: The knowledge of the chemical composition of invertebrates as sea cucumber contributes to improving our understanding of these living organisms. This study compared the chemical composition of wild sea cucumber Isostichopus sp., between February 2013 and January 2014. Sea cucumbers were captured by hand by artisanal fishermen and transported alive to the laboratory of Aquaculture of the Universidad del Magdalena (Colombia), where they were subsequently killed and taken to freeze until analysis. For proximate analysis 20 g of muscle were used for each sample. The analysis (in triplicate) was performed according to [1]. Significant differences (p < 0.05) in the protein content, lipids and ash were found. The chemical composition ranged from 2.74% to 6.63% for protein; about 0.07% to 0.35% for lipids; 3.16% to 3.81% for ash; between 83.74% and 86.92% for moisture. Chemical composition of muscle Isostichopus sp. was similar to that reported for fresh sea cucumbers internationally traded, which indicates that it is a species with a competitive commercial value for use in food.
Producciones identitarias y relaciones interculturales en el periurbano platense
Mundo agrario , 2008,
Abstract: this article, inscribed in a series of works focused on the migration experiences and construction of identities and ethnic-national alterities that we are doing as much in the urban periphery of horticultural production as in the urban area of la plata city. in those works we study some aspects of local insertion or migrants -in particular with respect to bolivian case- from different analytic axis as like the ethnic-national ascription, the work, the gender, the institutional participation, the construction of categories of alterity with respect to migrants by the individuals, institutions and local media, the use of media as strategy of identification / affirmation / participation from the migrants themselves. in the specific case of bolivian migration to argentina, as much the urban area as the rural periphery -in which acquire special importance-, constitute an structured phenomenon and with its own characteristics, situation reinforced for the unemployment in the areas of peasant economy in bolivia and the demand of some sectors of argentinian economy, as actually from de urban construction and from de horticultural urban periphery production. in that sense the topic is a privileged referring to emphasize the dynamic aspects of the city and the region. in this context we will expose some conceptual reflections and results of field work related to the auto and hetero demarcations of ethnic-national belonging as identification space in the dimensions of work and gender.
Posicionamiento de la derecha y comportamiento electoral en la ciudad de Buenos Aires: Análisis de los comicios porte?os de 2007
Documentos y aportes en administraci?3n p?oblica y gesti?3n estatal , 2008,
Abstract: in the present work we will analyze the recent triumph of mauricio macri in buenos aires city, who won in all social sectors, extending the limits of the profile of the traditional voter of the right. however, the rightist vote is not reduced to the "hard vote" (class vote), but includes also voters whose class interests are not associated with it, but who accept rightist principles. the success of the right is based on displaying its tenets beyond ideological opposition, neutralizing the classist character of the representative relationship. thus, the vote for the right may come from the confidence in values linked to the right (order, security, safeguarding of private property, etc.) and, reciprocally, from the rejection of values related, from the rightist horizon, to the left (inefficiency, instability, infringement of the law). we will conclude that perhaps it wasn't a vote from the right, in terms of composition of the electoral base; nevertheless it is unquestionable that it was a vote to the right, based on the party that received the suffrages. for that reason, even if the classist character of the suffrage is extracted, we will confirm that it was indeed a vote structured axiologically from a right dogma.
Primarias Abiertas y Doble Vuelta Electoral: Análisis de su Aplicación Concurrente en los Comicios Presidenciales del Uruguay
Documentos y aportes en administraci?3n p?oblica y gesti?3n estatal , 2010,
Abstract: open primary elections and majority run off system. analysis of its concurrent application in presidential elections in uruguay this paper will evaluate the effects of the concurrent application of two institutional instruments -open primary elections and majority runoff system- suggested during the last political reforms in latin america. the topic is relevant since both share similar objectives that are, in brief: to give citizens additional tools for political discernment, to provide parties with better democratic conditions, to legitimate the medium voter candidate, and to increase the electoral base and democratic legitimacy of the president. here we inquire about the case of uruguay, where both instruments have been formally adopted -in the context of the 1996 constitutional reform- and have been implemented three times (in 1999, 2004 and 2009). afterwards, we compare the results to ascertain the evolution of the consecutive implementation of these norms and their effects on democratic functioning.
Manejo de hábitat y microorganismos para degradar efluentes industriales: un estudio de caso
Ecolog?-a austral , 2005,
Abstract: the efficiency of a treatment for industrial effluents based on a combination of habitat and microbial population management was tested in a metallurgic plant in córdoba, argentina. effluents (between 30 - 40 m3 day) were originated from a) zinc process (20%), b) engine washing (70%), and c) sewage (10%). the treatment process included a combination of three managed habitats: aquatic (pond), wetland (flooding plots), and agricultural land (flooding and crop plots). the three habitats were managed to optimize the degrading activity of water, soil, and phyllosphere microorganisms. management practices included introduction of terrestrial and aquatic vegetation, water aeration, sediment removal, and inoculation of selected native microorganisms. efficiency was assessed through five years using the following parameters: a) monthly: water ph and abundance of degrading and coliform bacteria in the pond b) yearly: zn, cr and mineral oil content in the underground water (9 m deep), sediments in the ponds and organic matter in the subsoil (1 and 2 m deep). water ph was permanently high (8.4 -10.9), whereas abundance of degrading microorganisms was very low at the beginning (log 1.2/ ml) increasing through the following years and with fluctuations of between log 3.6 and 8.9/ ml. no increase in bacterial abundance was detected after inoculation. coliform bacteria were scarcely observed. high concentration of zn (6.48 - 7.08 mg/kg) and cr (0.19 - 0.50 mg/kg) and low mineral oil content (0.23 -1.01 mg/kg) were detected in the pond′s sediments. none of these components were detected in underground water and subsoil. habitat management allowed an efficient degradation of sewage and mineral oils. the system does not produce waste material such as sludge, water, nor underground water pollution.
?Son los microorganismos edáficos buenos indicadores de impacto productivo en los ecosistemas?
Ecolog?-a austral , 2003,
Abstract: soil microbial parameters as land-use indicators were evaluated in the semi-arid central region of argentina. contrasting land-use situations were compared in chaco woodlands and espinal agro-ecosystems: high impact (positive and negative), medium impact, low impact, and restoration. the sensibility of chemical (organic matter, ph, and nitrate) and biological (soil respiration and abundance of microbial functional groups) parameters was evaluated by estimating the percent variation between disturbed and undisturbed soils in each land-use situation. moreover, microbial community structure (relation among functional groups) and carbon mineralization rate (respiration/organic matter) were calculated. biological parameters were more sensitive than the chemical ones. nitrifiers (variation range: -55% to +23%), cellulolitics (-50% to +49%), and soil respiration (-60% to +21%) were the most sensitive parameters. the changes on microbial community and carbon mineralization rate were good indicators, particularly in medium impact and restoration situations. some biological parameters may have an important role as indicators for sustainable land-use ecosystems due to their high sensibility and easiness to measure.
Exotismo e autenticidade: relatos de viajantes à procura de sexo
Piscitelli, Adriana;
Cadernos Pagu , 2002, DOI: 10.1590/S0104-83332002000200009
Abstract: the socio-anthropological production on tourism opposes the mass character imputed to the views of contemporary tourists to the individual character attributed to the "trip". this text establishes a dialogue with arguments present in that opposition, based on ethnographic analyses of tales by travelers in search of sex used to places in the international circuit of sexual tourism. centering on fictional/experiential accounts, plateforme, recently published novel by michel houellebecq, mattioli ross' travel accounts and tales told by travelers in search of sex, framed by a research on international sexual tourism in brazil's northeast, the text establishes such a dialogue considering the notions central to those accounts crisscrossed by gender: exoticism, sexuality, authenticity.
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