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INCREaSE 2019

Author : Janio Monteiro

Publisher : Springer Nature

Page : 1204 pages

File Size : 19,82 MB

Release : 2019-09-19

Category : Technology & Engineering

ISBN : 303030938X

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Book Description

This book contains the proceedings of the INternational CongRess on Engineering and Sustainability in the XXI cEntury – INCREaSE 2019, which was held in Faro, Portugal, from October 09 to 11, 2019. The book promotes a multidisciplinary approach to sustainable development, exploring a number of transversal challenges. Among other topics it discusses Climate Changes and Environmental Protection; Renewable Energy; Energy Efficiency in Buildings; Green Governance and Mobility; Water for Ecosystem and Society; Healthy Food; Sustainable Construction; and Sustainable Tourism, offering perspectives from civil, electronics, mechanical, and food engineering.



Organization theory. Increasing volunteer motivation in third-sector organizations

Author : Fabian Hernandez

Publisher : GRIN Verlag

Page : 53 pages

File Size : 27,31 MB

Release : 2020-06-25

Category : Business & Economics

ISBN : 334619017X

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Book Description

Bachelor Thesis from the year 2019 in the subject Business economics - Business Management, Corporate Governance, Johannes Gutenberg University Mainz, language: English, abstract: How can one categorize organizations like the Gutenberg Digital Hub (GDH)? What can help those organizations to motivate their volunteers? This thesis presents insights into the current state of organization theory and how specific, new forms of organizations in Germany can be classified with it. Thereafter, it links this classification to motivation theory and shows the connection from Vroom’s expectancy theory to the field of volunteer motivation. Furthermore, this thesis wants to empower GDH-like organizations to grasp which methods or techniques can be applied in real world situations. Therefore, a dual approach combines a literature review and a case study. These two offer more detailed hints to increase volunteer motivation in such organizations. For instance, promising options are addressing needs of the potential volunteers, enabling autonomy or demonstrating the motive of the organization. An understanding of volunteer motivation in general and advice for recruiting processes are displayed as well. This thesis delivers a classification of this unique type of organization and an overview of motivation theory in the volunteer context, thereby providing both academic and practical value.



What Is the Evidence on the Role of the Arts in Improving Health and Well-Being

Author : Daisy Fancourt

Publisher :

Page : 142 pages

File Size : 10,91 MB

Release : 2019-06

Category :

ISBN : 9789289054553

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Book Description

Over the past two decades, there has been a major increase in research into the effects of the arts on health and well-being, alongside developments in practice and policy activities in different countries across the WHO European Region and further afield. This report synthesizes the global evidence on the role of the arts in improving health and well-being, with a specific focus on the WHO European Region. Results from over 3000 studies identified a major role for the arts in the prevention of ill health, promotion of health, and management and treatment of illness across the lifespan. The reviewed evidence included study designs such as uncontrolled pilot studies, case studies, small-scale cross-sectional surveys, nationally representative longitudinal cohort studies, community-wide ethnographies and randomized controlled trials from diverse disciplines. The beneficial impact of the arts could be furthered through acknowledging and acting on the growing evidence base; promoting arts engagement at the individual, local and national levels; and supporting cross-sectoral collaboration.



Tourist Tax for Destination Sustainability. Influencing Factors of Tourists' Willingness to Pay

Author : Zeyna Elschnig

Publisher : GRIN Verlag

Page : 61 pages

File Size : 40,6 MB

Release : 2020-10-05

Category : Travel

ISBN : 3346261557

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Book Description

Bachelor Thesis from the year 2019 in the subject Tourism - Miscellaneous, grade: 1,3, University of Applied Sciences Bremerhaven, language: English, abstract: This paper aims to explore different types of tourist taxes and the motives for implementing them, as well as the impacts they induce on different stakeholders. Further, the topic of sustainability in tourism is elucidated. The research then deals with the willingness of German tourists to pay those taxes under different circumstances. As the literature review revealed a few qualitative studies on this topic, a quantitative approach was chosen, in order to test the results of these studies and the resulting hypotheses. It was expected, that tourists are likely to change their travel behavior due to the implementation of taxes, it was rather expected that they would not be willing to pay them. However, the study showed, that most participants are willing to pay a tourist tax, if the allocated funds are used to ensure the environmental sustainability of a destination. The factor which mostly influences the willingness to pay, is the respondents’ attitude towards sustainability. Secondly, it was discovered that confidence in the implemented action seems to be of big importance. Participants who trust that allocated funds are used for the mentioned purposes, show a higher willingness to pay. Concludingly, local governments of tourist destination should increase their trustworthiness, by being more transparent, not only in collecting taxes, but also in finding appropriate purposes for spending the money on. Tourists are more likely to pay, if it is for the ‘right’ cause. As the overtourism problem increases around the world, many popular tourist destinations are resorting to measures, which are supposed to solve the problem totally, or to at least find ways to compensate the adverse effects created by tourism. One of these measures is the implementation of tourist taxes, which has become increasingly popular amongst several tourism destinations. Depending on how the funds created by these taxes are used, they could for example ensure the sustainability of a destination.











Effects of the new revenue recognition policy IFRS 15 for multinational Retail companies

Author : Annika Specht

Publisher : GRIN Verlag

Page : 22 pages

File Size : 21,70 MB

Release : 2022-05-25

Category : Business & Economics

ISBN : 3346650820

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Book Description

Research Paper (postgraduate) from the year 2021 in the subject Business economics - Accounting and Taxes, grade: 88%, Manchester Metropolitan University Business School, course: Corporate Reporting, language: English, abstract: The International Financial Reporting Standard 15 (IFRS 15) - Revenue from Contracts with Customers, announced in May 2014 by the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), has widely changed the way how companies recognise, measure and disclose revenues. This article investigates the question of whether the objectives to eliminate inconsistencies, improve comparability and increase revenue levels were achieved in practice. The aim is to synthesize previous research on the various effects of the IFRS 15 implementation, specifically the accounting and information effects, and provide empirical evidence for the impact on financial statements. As available literature has identified the effects for the Retail sector only superficially without any quantification, this article aims to bridge current knowledge gaps by focusing on Retail companies. To carry out this research, the author has selected four multinational Retail companies to review qualitative and quantitative information on the IFRS 15 implementation from their annual reports to determine possible accounting and information effects. Results show that IFRS 15 had no significant but slightly positive impact on the financial figures of the selected companies, leading to the conclusion that the persued goal to improve revenue levels turned effective in the Retail sector.