IDE-OTALEX is the first crossborder spatial data infrastructure between contiguous Portuguese （Alentejo and Centro） and Spanish （Extremadura） regions. It was implemented to share official geographic information fr...IDE-OTALEX is the first crossborder spatial data infrastructure between contiguous Portuguese （Alentejo and Centro） and Spanish （Extremadura） regions. It was implemented to share official geographic information from Alentejo and Extremadura, and now Centro region, with everyone. This is the most effective way to have a distributed and flexible system to be used as a territorial observatory for sustainable development and environment protection in these rural and low populated regions. It also contributes to territorial cohesion, one of the tree main pillars of European Cohesion Policy. It＇s characterized for being a distributed, decentralized, modular and collaborative system, based on standards OGC （Open Geospatial Consortium）, W3C （World Wide Web Consortium）, ISO （International Organization for Standardization） and open source technology, developed to guarantee interoperability between the different GIS （Geographic Information System） provided by each project partner. The geoportal is multilingual （Portuguese, Spanish and English） and integrates a Map viewer, Metadata Catalogue and Gazetteer. It consists in central and local nodes which communicate through WMS （Web Map Services）, CSW （Catalogue Service Web） and WFS （Web Feature Services）. It is now implementing SOS （Sensor Observation Services） and WPS （Web Map Processing）. The geographic information available results of an extensive work of data harmonisation adapted to INSPIRE Directive （D 2007/2/EC, the European Parliament and Council, March 14, 2007）. It integrates basic cartography, socio-economic, territorial and environmental indicators.展开更多
The International Accounting Standards Board （IASB） has established international standards （International Accounting Standards （lASs） and International Financial Reporting Standards （IFRSs）） to ensure more co...The International Accounting Standards Board （IASB） has established international standards （International Accounting Standards （lASs） and International Financial Reporting Standards （IFRSs）） to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.展开更多
文摘IDE-OTALEX is the first crossborder spatial data infrastructure between contiguous Portuguese （Alentejo and Centro） and Spanish （Extremadura） regions. It was implemented to share official geographic information from Alentejo and Extremadura, and now Centro region, with everyone. This is the most effective way to have a distributed and flexible system to be used as a territorial observatory for sustainable development and environment protection in these rural and low populated regions. It also contributes to territorial cohesion, one of the tree main pillars of European Cohesion Policy. It＇s characterized for being a distributed, decentralized, modular and collaborative system, based on standards OGC （Open Geospatial Consortium）, W3C （World Wide Web Consortium）, ISO （International Organization for Standardization） and open source technology, developed to guarantee interoperability between the different GIS （Geographic Information System） provided by each project partner. The geoportal is multilingual （Portuguese, Spanish and English） and integrates a Map viewer, Metadata Catalogue and Gazetteer. It consists in central and local nodes which communicate through WMS （Web Map Services）, CSW （Catalogue Service Web） and WFS （Web Feature Services）. It is now implementing SOS （Sensor Observation Services） and WPS （Web Map Processing）. The geographic information available results of an extensive work of data harmonisation adapted to INSPIRE Directive （D 2007/2/EC, the European Parliament and Council, March 14, 2007）. It integrates basic cartography, socio-economic, territorial and environmental indicators.
文摘The International Accounting Standards Board （IASB） has established international standards （International Accounting Standards （lASs） and International Financial Reporting Standards （IFRSs）） to ensure more comparability and transparency and also higher-quality financial statements. The creation of such standards by the IASB aims at achieving harmonization of accounting practices among countries. The objective of this research is to show that in accordance with the expectations of international organizations, the adoption of IAS-IFRS increases the information content of financial statements and also to identify the key accounting variables that have been affected by this adoption. This article used a sample of year observations of 150 French firms which have adopted IAS-IFRS since 2005 as data to study the association relationship between accounting variables and stock returns before and after the adoption of IASs. The findings of this paper show that the application of IAS-IFRS as accounting standards increases the information content of accounting numbers. Dividends, long-term debts, equity, and revenue variables are most correlated with stock returns. Their information content has reached 80% after the adoption, while it was 30% before.
