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With the rapid growth and increased consumption of biofuels worldwide, and the multitude of policy decisions supporting this expansion, growing concerns about the biofuels sustainability have arisen. Therefore, the European project “ITAKA”, aiming at supporting the development of aviation biofuels in an economically, socially and environmentally sustainable manner, has devoted considerable effort to take sustainability into account, in a quantitative and qualitative manner. This paper aims to calculate a robust assessment of a life-cycle greenhouse gas (GHG) for the entire ITAKA value chain.

The calculation for the produced bio jet fuel has been set up using the roundtable on sustainable biomaterials (RSB) European Union (EU) renewable energy directive (RED) methodology, through the online RSB tool. This pathway includes feedstock production, feedstock processing, biofuel production, biofuel distillation and all transport steps involved.

A significant reduction in GHG emissions has been demonstrated, up to 66 per cent emission reduction if one considers a mature pathway for the entire ITAKA biofuel chain.

The camelina oil produced can be sustainable according to RSB and RSB EU RED schemes if the practices defined in the project are applied.

Application of different frameworks (actual vs theoretical) to the ITAKA value chain has aimed at testing and demonstrating the commercial application of the sustainability standards in Europe and the readiness of biofuels in Europe as a major means to decrease GHG emissions in aviation.

This study aims to elucidate the health care organization, management and policy barriers and facilitators associated with implementation of an evidence-based health promotion intervention in primary care centers in the Basque Country, Spain.

Seven focus groups were conducted with 49 health professionals from six primary care centers participating in the Prescribing Healthy Life program. Text was analyzed using the Consolidated Framework for Implementation Research (CFIR) focusing on those constructs related to health care organization, management and policy.

The health promotion intervention was found to be compatible with the values of primary care professionals. However, professionals at all centers reported barriers to implementation related to: (1) external policy and incentives, (2) compatibility with existing workflow and (3) available resources to carry out the program. Specific barriers in these areas related to lack of financial and political support, consultation time constraints and difficulty managing competing day-to-day demands. Other barriers and facilitators were related to the constructs networks and communication, culture, relative priority and leadership engagement. A set of six specific barrier-facilitator pairs emerged.

Implementation science and, specifically, the CFIR constructs were used as a guide. Barriers and facilitators related to the implementation of a health promotion program in primary care were identified. Healthcare managers and policy makers can modify these factors to foster a more propitious implementation environment. These factors should be appropriately monitored, both in pre-implementation phases and during the implementation process, in order to ensure effective integration of health promotion into the primary care setting.

This chapter deals with the development of banking in the Crown of Aragon from the end of the thirteenth century through the establishment of money changers, which followed similar patterns as in other Western European territories. It starts with a review of existing literature and follows with an explanation on the different banking services provided by money changers and the specific legal framework that supported such activities. It then examines the geographical distribution of private banks in cities and towns within the domains of the kings of Aragon, as well as their evolution throughout the fourteenth century. After that, it offers an analysis of the most common professional profiles among these bankers and financers. Finally, drawing on a heterogeneous pool of unpublished data, it seeks to shed light on the diversity of investors and clients of these establishments, a crucial proof of their role in integrated financial markets.

Puerto Rican ethnic literature dates back to hundreds of years before the European explorers set foot on the island that was then named Boriquen. The Archaic, Igneri, and Taino Indians' petroglyphics and other artifacts found in caves constitute the earliest documentation of the culture and development as well as the political and social structures of the original Puerto Rican. Much of this culture was destroyed by the colonizers, along with the people who created it, but enough documentation has been salvaged to reconstruct what may have been a highly organized culture.

This is a selective annotated bibliography of the literature on Christopher Columbus from 1970 to 1989. The subject is particularly relevant considering the approach of the Quincentenary of the “discovery” of America in 1992. For that same reason, there has been an outpouring of literature on the subject since 1990, a significant subset of which contributes to are interpretation of Columbus the man, his voyages, and their impact on the new world. It is hoped that this more recent literature will be part of a subsequent annotated bibliography.

The purpose of this study is to focus on, namely, the international financial reporting standards (IFRS) or local generally accepted accounting principles (GAAP) effects of financial reporting as a corporate governance mechanism on mergers and acquisitions (M&As) for banking institutions during the global financial crisis.

I investigate the characteristics of bank financial statements before the start of the global crisis, which helps to explain the relationships between the accounting standards and the global financial crisis. The observations, which are based on 3,178 deals in a sample period, are crucially important for corporate governance and bank performance. The results from our analysis are robust to a wide variety of modifications in our research design and are corroborated by descriptive statistics, one-way ANOVA and a two-sample t-test on a sample of banks that voluntarily adopted IFRS for M&As.

The find that IFRS-based monitoring of banks M&As in terms of higher quality financial reporting is negatively linked with bank performance, whereas local GAAP-based monitoring of banks’ M&A is positively associated with accounting performance. Finally, our main results for higher quality financial reporting under local GAAP or IFRS generally hold after controlling for various analyses and relationships between account standards and the financial crisis.

Financial reporting standards setting a corporate governance mechanism are considered since it was impacted recently during the global financial crisis and became a great matter of concern.

The value of this paper is determined by an empirical investigation of the relationships between bank performance and accounting and financial reporting standards in the context of the global economy.