Comparative analysis of the spatiotemporal change of sharing accommodations and traditional accommodations: A case study of Shanghai

Subject. This article deals with the issues relating to improving integrated reporting in terms of dovetailing strategic objectives with capital changes. Objectives. The article aims to develop a system of indicators for disclosure of capital types in integrated reporting of electricity generating companies, as well as recommendations aimed at implementing the fundamental concepts and guiding principles of integrated reporting. Methods. For the study, we used the methods of analysis and synthesis, comparison, generalization, and abstraction. As a case study, we conduct a comparative analysis of the disclosure of six types of capital by the largest electricity generating companies, namely PAO Inter RAO, AO Rosenergoatom and PAO RusHydro. Results. The article formulates proposals for disclosure of capital information to address such a lack of accountability as a contradiction to the principle of coherence. It proposes a system of indicators (core and additional) for disclosure of six types of capital by electricity generating companies. Conclusions. A significant reporting problem is the lack of correlation between key strategic objectives and capital changes. The formulated recommendations for disclosure of capital information can help solve this problem, and increase the attractiveness of the integrated report for capital providers.

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Non-standard functions and structures of ministries of finance under economic challenges: A case study of Western governments

Finance and Credit ◽

10.24891/fc.26.11.2448 ◽

2020 ◽

Vol 26 (11) ◽

pp. 2448-2471

Author(s):

S.V. Anureev

Keyword(s):

Economic Growth ◽

Economic Development ◽

Comparative Analysis ◽

Great Britain ◽

Central Banks ◽

Economic Recovery ◽

Budget Process

Subject. This article examines the functions and management structures of central financial bodies and related parliamentary and governmental structures in Australia, Canada, Great Britain, Japan, Germany, France and Italy. Objectives. The article aims to identify non-standard functions and structures that go beyond the classical responsibility of finance ministries as a central part of the budget process arising from current economic challenges. Methods. For the study, I used a comparative analysis. Results. The article describes the important new functions of financial authorities and treasuries of Western governments aimed at economic growth and economic recovery. Conclusions. The organizational and management structures and functions of the ministries of finance go far beyond the budget process, overlap with and dominate the functions of central banks and ministries of economic development.

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Land, People and Power in Early Medieval Wales: The cantref of Cemais in comparative perspective

10.30861/9781407357126 ◽

2020 ◽

Author(s):

Rhiannon Comeau

Keyword(s):

Comparative Analysis ◽

Urban Society ◽

Comparative Perspective ◽

Seasonal Activity ◽

Early Medieval ◽

Habitual Activity ◽

Activity Cycles

A study of seasonal activity cycles in a pre-urban society, examined through the lens of an early medieval Welsh case study. It examines how these cycles shaped patterns of power and habitual activity, defining spaces and structuring lives. Its multidisciplinary, comparative analysis identifies focal zones and challenges commonly applied interpretations.

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A Comparative Analysis of Two Major Approaches for Mapping the Wildland-Urban Interface: A Case Study in California

Land ◽

10.3390/land10070679 ◽

2021 ◽

Vol 10 (7) ◽

pp. 679

Author(s):

Avi Bar-Massada

Keyword(s):

At Risk ◽

Comparative Analysis ◽

Spatial Patterns ◽

Practical Purpose ◽

Spatial Arrangement ◽

Spatial Accuracy ◽

Wildland Urban Interface ◽

Spatial Correspondence ◽

Data Requirements

The Wildland Urban Interface (WUI) is where human settlements border or intermingle with undeveloped land, often with multiple detrimental consequences. Therefore, mapping the WUI is required in order to identify areas-at-risk. There are two main WUI mapping methods, the point-based approach and the zonal approach. Both differ in data requirements and may produce considerably different maps, yet they were never compared before. My objective was to systematically compare the point-based and the zonal-based WUI maps of California, and to test the efficacy of a new database of building locations in the context of WUI mapping. I assessed the spatial accuracy of the building database, and then compared the spatial patterns of WUI maps by estimating the effect of multiple ancillary variables on the amount of agreement between maps. I found that the building database is highly accurate and is suitable for WUI mapping. The point-based approach estimated a consistently larger WUI area across California compared to the zonal approach. The spatial correspondence between maps was low-to-moderate, and was significantly affected by building numbers and by their spatial arrangement. The discrepancy between WUI maps suggests that they are not directly comparable within and across landscapes, and that each WUI map should serve a distinct practical purpose.

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