scholarly journals Sostenibilidad económica y situación financiera de las estaciones de esquí alpino del Pirineo catalán

2016 ◽  
Vol 12 (5) ◽  
pp. 1451 ◽  
Author(s):  
Laura Sánchez Pulido ◽  
Natalia Daries Ramón ◽  
Eduard Cristóbal Fransi

Purpose: The present work seeks analyze the profitability and the financial situation of the main Catalan alpine ski resorts, with the objective to check if these are sustainable from an economic point of view, taking into account the external factors that affect him.Design/methodology: With the objective to carry out the study of profitability and financial situation, we obtained the financial states of the main Alpine ski resorts of the Catalan Pyrenees: Baqueira-Beret, Masella, Boí Taüll, Vallter 2000, La Molina, Vall de Núria and Espot Ski-Port Ainé, for the periods comprised between 2011-2015 and we proceeded to apply a series of economical and structural ratios with the purpose of establish a diagnostic on his situation.Findings: The results show that the Baqueira-Beret and Masella resorts are the only that obtain profits, whereas the rest of resorts obtain losses in all the periods analyzed. With regard to the financial situation, the results reveal that the level of indebtedness of the resorts is, in general reduced, arriving to the conclusion that the majority of them are not sustainable from a strictly economic point of view.Research limitations/implications: The main limitations of this work are on the one hand that the conclusions are obtained from a period of analysis of five years (2011-2015), and the second, they are circumscribed to a determinate region.Practical implications: The results of this work can help to take decisions so much to the ski resorts managers as to the public administrators for implementing strategies to achieve diversify the offer and improve the results.Social implications: Nowadays the majority of the ski resorts have been rescued or purchased by the Administration. We can deduce that it keeps by the incomes that generate his existence. That is to say, by the positive externalities that generates in the territory where they are situate.Originality/value: The present research focuses in the financial study of a little studied sector as they are the ski resorts and the snow tourism with the enormous importance that has in the economy of the region and in the territorial development. The agents interested are so much the public administrations like the managers of this type of firms.

2021 ◽  
Vol 17 (6) ◽  
pp. 564-575
Author(s):  
Irina I. Rutsinskaya

An artist who finds themselves in the last days of a war in the enemy’s defeated capital may not just fix its objects dispassionately. Many factors influence the selection and depicturing manner of the objects. One of the factors is satisfaction from the accomplished retribution, awareness of the historical justice triumph. Researchers think such reactions are inevitable. The article offers to consider from this point of view the drawings created by Soviet artists in Berlin in the spring and summer of 1945. Such an analysis of the German capital’s visual image is conducted for the first time. It shows that the above reactions were not the only ones. The graphics of the first post-war days no less clearly and consistently express other feelings and intentions of their authors: the desire to accurately document and fix the image of the city and some of its structures in history, the happiness from the silence of peace, and the simple interest in the monuments of European art.The article examines Berlin scenes as evidences of the transition from front-line graphics focused on the visual recording of the war traces to peacetime graphics; from documentary — to artistry; from the worldview of a person at war — to the one of a person who lived to victory. In this approach, it has been important to consider the graphic images of Berlin in unity with the diary and memoir texts belonging to both artists and ordinary soldiers who participated in the storming of Berlin. The combination of verbal and visual sources helps to present the German capital’s image that existed in the public consciousness, as well as the specificity of its representation by means of visual art.


Diagnosis ◽  
2014 ◽  
Vol 1 (4) ◽  
pp. 269-276 ◽  
Author(s):  
Georg Hoffmann ◽  
Johannes Aufenanger ◽  
Manuela Födinger ◽  
Janne Cadamuro ◽  
Arnold von Eckardstein ◽  
...  

AbstractDiagnostic pathways are an essential subset of clinical pathways and a logical consequence of DRG-based reimbursement. They combine the principle of stepwise reflex and reflective testing with a management concept that helps to fulfill medical needs with organizational and economic efficacy. The two most common formats describing diagnostic pathways are graphical decision trees on paper and “if…then…else” rules on computers. From a laboratory point of view, diagnostic pathways represent “smart” test profiles, which – in contrast to conventional (inflexible) profiles – are not necessarily worked off completely, but just to a point, where a diagnostic decision can be made. This improves the cost-effectiveness of laboratory testing, while making sure that no essential tests are missed. The paper describes benefits and limitations of diagnostic pathways from a medical, organizational, and economic point of view. Their major advantage is also their major drawback, since they make the diagnostic process on the one hand extremely straight-forward and transparent, while on the other hand oversimplifying the underlying medical decision principles. This may provoke the abuse of their primarily medical intentions for mere economic purposes.


2018 ◽  
Vol 45 ◽  
pp. 00056 ◽  
Author(s):  
Elena Neverova-Dziopak

Eutrophication is one of the consequences of the negative anthropogenic impact on aquatic ecosystems. It leads to the degradation of both sweet and marine ecosystems, constituting a kind of secondary pollution of waters, which disturbs all types of their use. Undertakings related to preventing the negative effects of eutrophication are mainly conducted towards reducing the loads of nutrients introduced into surface waters and controlling the entire conditions in aquatic ecosystems in order to limit the development of aquatic vegetation. The increasingly restrictive legal requirement regarding the content of nitrogen and phosphorus in wastewater discharged into recipients enforces the application of expensive treatment technologies, and the public is becoming more aware of the rising costs of water and wastewater fees. In addition, wastewater treatment is a factor which has a negative impact on air quality due to greenhouse gas emissions and generates other environmental problems. The challenge for facilities, however, is determining which treatment alternatives will best meet their needs, both technically and financially, and to choose the most sustainable path. The problem of establishing a reasonable level of nutrient removal from wastewater, justified from an ecological and economic point of view is discussed in the paper.


2019 ◽  
Vol 11 (2) ◽  
pp. 314 ◽  
Author(s):  
Antonio Nesticò ◽  
Maria Rosaria Guarini ◽  
Pierluigi Morano ◽  
Francesco Sica

The second half of the 20th century was characterized by rapid growth of the urban population and lack of attention to environmental quality in the urbanizes territories. Thus, the development of many cities during that period took place through policies which, over time, resulted in a disaggregated landscape, both in morphological and functional terms. In some cases, these policies have caused the creation of land portions without a specific characterization, and the generation of urban voids that negatively affect the city’s development. To solve this problem, the public administration sectors of many countries are looking for new intervention strategies that are feasible from a social and economic point of view which are able to guarantee sustainable development. From this perspective, the execution of urban regeneration initiatives, including forestation, allows for the improvement of both environmental quality and citizens’ well-being, and promotes economic development. Considering the multiple effects that these initiatives can generate and the limited availability of public and private resources, it is appropriate to use multi-criteria decision support tools through which it is possible to evaluate the interventions’ complexity and best identify the city areas that lend themselves to be recovered and improved through the forestation. The aim of this work is to develop a support tool for public administrations aimed at identifying the optimal forestry projects’ location according to criteria that not only refer to financial type, but also their social, cultural, and environmental nature. Using Discrete Linear Programming algorithms, the model has been tested through a theoretical case study and reveals the advantages and limitations of the model, as well as future research prospects.


2021 ◽  
Vol 6 (1) ◽  
pp. 28-50
Author(s):  
Hisam Ahyani

Introduction / Main Objective : This study aims to reveal the existence of community conceptions related to profit sharing (Sharia economics), usury, bank interest (conventional), in terms of Islamic economics, where these 3 (three) things are unique and interesting if we discuss in the era of disruption like today. Background: The era of discipline 4.0 as it is now is very interesting and unique regarding the study of the prohibition of usury in Indonesia, what is unique is the Khilafiyah which is the basis for especially Muslims (sharia economic actors), the need for tolerance between the views of schools of thought in Indonesia regarding this usury in sharia economics (muamalah) in order to benefit together in this world and in the hereafter. Research Methods: This study uses the Library Research Method and collects data obtained by means of literature studies from books and journals relevant to studies on usury and bank interest (conventional), profit sharing (Islamic economics).Novelty: Related to research on the perspective of Islamic economics in the current era of disruption, especially in Indonesia regarding usury, and bank interest (conventional), as well as profit sharing (Islamic economics) so far no one has examined it.Findings: from a sharia economic point of view related to profit sharing, usury and also bank interest have a good impact on the economy in Indonesia, where the profit sharing system can help people in terms of social resilience, and overcome social inequalities (making tahsin / benefit of the ummah).Conclusion: The public, in their view of usury, bank interest and profit sharing within the Islamic economic community, requires tolerance in punishing these three things, as a result there is no "bank interest" in the Shariāh economic sphere (replaced by profit sharing), which is currently being shared. this outcome (Islamic economics) is seen as an effective measure to prevent conflict in gaps in dealing with impacts on the Economy and Social Affairs, as well as resilience to the community environment.


2011 ◽  
pp. 2805-2829 ◽  
Author(s):  
Efthimios Tambouris ◽  
Maria Wimmer

One-stop government refers to the integration of public services from a customer’s (citizen, business) point of view. One-stop government suggests that customers may request any public service through a single point of access using the communication channel of their choice (e.g., citizen center, call center, Internet, etc.). The one-stop concept further attempts to reduce the number of contacts with the authorities per service consumption to a minimum— one single interaction at best. The information and public services offered are organized and integrated in a customer-focused manner to address the personal needs and to cover the exact requirements of the citizens and business customers. To exploit the potential of one-stop government, the public sector should be accommodated with a set of information and communication technology tools that allow the back-office processes to interoperate. The public servants may thereafter use these tools in order to create and manage information and integrated public services that match the needs of their customers. In this chapter, the concept of online one-stop government is examined and a framework for realizing one-stop government is proposed. The proposed framework consists of process models and an open interoperable software architecture. A demonstrator that has been developed to implement the architectural design is also presented. Furthermore, the results of the trial use of the demonstrator in three European countries are outlined. Finally, experiences gained are provided and impact is assessed.


2020 ◽  
pp. 81-112
Author(s):  
Jean Andreau

Through legislation and judicial decisions, the public administration (the city, first, and then the Empire) organized and regulated the activities of the various social groups. What was their impact on the complex world of banking and credit? After having briefly described how banking and financial life functioned in the Roman world, this chapter examines the way in which praetors and jurisconsults considered these activities, which legal rules they established, what were the effects of such rules, especially from the economic point of view, and how they developed from the first centuries of the Republic to the fourth century AD.


Author(s):  
Fiorenza Manzalini

This paper focuses on the entry Fondation, compiled by Anne-Robert-Jacques Turgot and published in 1757 in the Encyclopédie. Turgot analyzes the phenome-non of fondations from the socio-economic point of view. In order to assess whether these ancient institutions were suitable for a society moving towards modernity, he uses public utility as the sole criterion of assessment. According to Turgot, the fondations were an obstacle to free enterprise and free market, as on the one hand they accumulated and immobilized capital by subtracting it from productive and profitable investments and, on the other hand, they provided assis-tance and charity without adequate labour promotion by encouraging idleness. Also for these reasons Turgot is in favour of the suppression of these ancient institutions and he prefers the figure of the individual, active and responsible, or free associations of individuals. However, Turgot's attack on fondations seems only one aspect of his broader criticism of all the institutions that were supporting the ancient social order.


Author(s):  
José Luis García Guerrero

The present Project contains a complete synthesis of the constitutional Spanish jurisprudence. The author considers that the right to freedom and the political rights are grouped around three or four genres. It identifies, between those, the freedom of communication that the constitutional assembly and the constitutional jurisprudence have extended to all sorts of activities. After this assumption, the project is focused on giving a view of the freedom of communication from the point of view of the differences between the freedom of information and the freedom of speech in a strict way. After defending a legal nature which protects all kinds of communications and which can be exercised by all sorts of chaps; it is rejected that the institutional offshoot explains the really different limitations that several messages introduce, wide restrictions regarding commercial speech or pornography and dropped ones regarding politics. The argument which is proposed for its justification is based on the different systematic connections that are originated between the constitutional rules by the different matter and the purpose pursued by the messages, and, when this yardstick is insufficient, it is complemented with the concept of relevance or public interest, the one which is pretended to be refined. The exercise of that freedom by journalists and maximizing the professional diligence reinforce the freedom of communication when it has to be pondered with other rights or constitutional goods. In Spain, the affair Terminello versus Chicago is considered as a worth yardstick to solve conflicts with the public order.


2020 ◽  
Vol 13 (1) ◽  
pp. 150-166 ◽  
Author(s):  
Brij B. Gupta ◽  
Prachi Gulihar

Recently the study of economics of internet has emerged as an emerging field of study. The workstations being distributed across the network along with the users having varied interests has made this study very important from an information security and policy designing point of view. The main purpose of any framework design is to keep up with the security standards of confidentiality, integrity and availability without being an overburden on the deployer. The same goes for the users, the Quality of Service (QoS) should be in accordance with what they pay for. The concept of “tragedy of commons” plays an important role in distributing the limited resources of the internet. In this, the users because of their own self-interest destroy the collective interest of a community sharing the resource. A sustainable pricing strategy is the one which is able to cater to the competitive advantage of different network providers offering the same set of services but on varied prices. A pricing mechanism will help in differentiating the services offered to the users, but another important task is of fixing the incentives. The pricing strategy plays a very important role in facilitating varied kinds of QoS requirements. Security professionals have realized that while designing any security mechanism it is vital to keep in consideration the “theory of mind” which explains the way the attackers and benign users take decision to deceive of remain loyal to the system. So, studying the incentive and payment structure from economic point of view is important.


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