The study reports the habitats of Directive 92/43/EEC in National Park of Alta Murgia （Apulia Region, southem Italy）. The habitats have been identified based on phytosociological analysis. New records are presented ...The study reports the habitats of Directive 92/43/EEC in National Park of Alta Murgia （Apulia Region, southem Italy）. The habitats have been identified based on phytosociological analysis. New records are presented of rocky, meadow, woodlands and temporary ponds habitats, such as： Stipo bromoidis-Quercetum dalechampii （habitat： eastern white oak woods, 91AA＊）; Verbenion supinae （habitat： Mediterranean temporary ponds, 3170＊）; Campanulo versicoloris-Dianthion japigici （habitat： calcareous rocky slopes with chasmophytic vegetation, 8210）; Acino suaveolentis-Stipetum austroitalicae （habitat： eastern sub-mediterranean dry grasslands （Scorzoneretalia villosae）, 62A0）. Other information on their extension, major threat and suggestions of actions for their conservation are provided.展开更多
欧共体(欧盟)为了实现统一市场,消除一切贸易壁垒,从1970年开始发布了一系列的欧共体(欧盟)指令(Directives of EEC)。本文通过欧洲的汽车产品认证制度、技术要求的协调、型式认证和EC汽车技术指令具体组成等主要方面的说明,对EEC/EC汽...欧共体(欧盟)为了实现统一市场,消除一切贸易壁垒,从1970年开始发布了一系列的欧共体(欧盟)指令(Directives of EEC)。本文通过欧洲的汽车产品认证制度、技术要求的协调、型式认证和EC汽车技术指令具体组成等主要方面的说明,对EEC/EC汽车技术指令进行了简要介绍。展开更多
Oil hydrotreating units in refineries are aimed at reducing the sulfur content of fuels to accomplish standard par-ticular specifications. However, this process is currently one of the best available technologies to p...Oil hydrotreating units in refineries are aimed at reducing the sulfur content of fuels to accomplish standard par-ticular specifications. However, this process is currently one of the best available technologies to produce biofuels from vegetable oil in a refinery. Vegetable oils can be processed or co-processed in these units if several adaptations are performed, so some properties could be improved in comparison with conventional fuel such as density and cetane number. This study highlights the theoretical greenhouse gases (GHG) emissions (using a life cycle assessment–LCA-approach) of a hydrotreated vegetable oil (HVO) from bibliographical data. Results were compared with other biofuel production processes, such as those obtained by transesterification of vegetable oil (FAME, fatty acid methyl ester). It has also been included the comparison with conventional fossil diesel as a benchmark in order to assess the theoretical compliance with GHG savings proposed in European Directive 2009/28/EC. Finally, ongoing projects and future perspectives in Spain are mentioned.展开更多
The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide ...The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.展开更多
文摘The study reports the habitats of Directive 92/43/EEC in National Park of Alta Murgia （Apulia Region, southem Italy）. The habitats have been identified based on phytosociological analysis. New records are presented of rocky, meadow, woodlands and temporary ponds habitats, such as： Stipo bromoidis-Quercetum dalechampii （habitat： eastern white oak woods, 91AA＊）; Verbenion supinae （habitat： Mediterranean temporary ponds, 3170＊）; Campanulo versicoloris-Dianthion japigici （habitat： calcareous rocky slopes with chasmophytic vegetation, 8210）; Acino suaveolentis-Stipetum austroitalicae （habitat： eastern sub-mediterranean dry grasslands （Scorzoneretalia villosae）, 62A0）. Other information on their extension, major threat and suggestions of actions for their conservation are provided.
文摘Oil hydrotreating units in refineries are aimed at reducing the sulfur content of fuels to accomplish standard par-ticular specifications. However, this process is currently one of the best available technologies to produce biofuels from vegetable oil in a refinery. Vegetable oils can be processed or co-processed in these units if several adaptations are performed, so some properties could be improved in comparison with conventional fuel such as density and cetane number. This study highlights the theoretical greenhouse gases (GHG) emissions (using a life cycle assessment–LCA-approach) of a hydrotreated vegetable oil (HVO) from bibliographical data. Results were compared with other biofuel production processes, such as those obtained by transesterification of vegetable oil (FAME, fatty acid methyl ester). It has also been included the comparison with conventional fossil diesel as a benchmark in order to assess the theoretical compliance with GHG savings proposed in European Directive 2009/28/EC. Finally, ongoing projects and future perspectives in Spain are mentioned.
文摘The Management Discussion and Analysis （MD＆A） is a mandatory document under the European Union＇s （EU） law. In 2003, the EU issued Directive 2003/51/EC, which broadened the information that firms have to provide in their MD＆A, and in 2010 the International Accounting Standards Board （IASB） issued the International Financial Reporting Standards （IFRS） Practice Statement ＂Management Commentary＂, a non-binding guidance for the presentation of this document. The aim of this paper is to examine the relationship between MD＆A disclosure quality and properties of analysts＇ forecasts. In fact, although most studies found that financial analysts mainly refer to financial statement data in forecasting earnings, there are few researches highlighting the importance of MD＆A disclosures for financial analysts. On this basis, Ramnath, Rock, and Shane （2008） called for researches in order to better understand the relationship between the information really used by analysts and their forecasts. To assess the quality of MD＆A disclosures, we developed a multidimensional measure on the basis of the EU requirements and the IFRS Practice Statement, and then we regressed this variable on both forecast accuracy and dispersion. The findings show that our measure of MD＆A disclosure quality is significantly and positively related to forecast accuracy. We conducted other analyses in order to better understand the previous relationship and we found that, if we analyze the different information contained in the MD＆A statement, financial analysts consider useful accounting and financial data in forecasting earnings. These results enhance our understanding of the role of MD＆A disclosures in the wide set of information that firms provide to financial statement users.
