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Accounting often is referred to as the language of business; unfortunately, many business professionals lack the fluency in this unique language required to perform basic financial analysis, prepare budgetary forecasts, or compare competing capital investment alternatives. And while there is no shortage of financial-related textbooks or reference manuals, most assume that readers have educational backgrounds - and/or have had years of professional experience - in accounting, financial analysis, or corporate finance. This book targets professionals with limited exposure to - or formal training in - accounting or related finance disciplines. These individuals often include - but certainly are not limited to - engineers, information technology specialists, retail managers, entrepreneurs, marketing directors, construction contractors, attorneys, and even bankers who are making career transitions from consumer lending positions to become commercial loan officers. The primary purpose of this book is to help managers and business owners from diverse professional and educational backgrounds to: (1) converse more effectively with their accounting and finance colleagues; (2) understand the structure and the elements of general-purpose financial statements, (3) identify both the usefulness and the limitations of accounting information; (4) prepare basic financial forecasts; and (5) make sense of commonly used decision-making models.

Accounting. --- Financial statements. --- Accruals --- accounting --- financial statements --- balance sheet --- income statement --- statement of cash flows --- assets --- deferrals --- liabilities --- equity --- revenue --- expenses --- cash flow --- financial analysis --- financial management --- profitability --- solvency --- liquidity --- budgeting --- decision-making --- financial forecasting --- pro forma financial statements --- cost-volume-profit analysis --- breakeven --- capital budgeting --- payback period --- discounted present-value --- internal rate of return --- net present value --- time-value of money

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The sustainability of the built environment can only be achieved through the maintenance planning of built facilities during their lifecycle while also considering social, economic, functional, technical, and ecological aspects. Stakeholders should be conscious of the existing tools and knowledge for the optimization of maintenance and rehabilitation actions in consideration of the degradation mechanisms and the risk of failure over time. Knowledge concerning the service life prediction of building elements is crucial to the definition, in a rational and technically informed way, of a set of maintenance strategies over the building’s life cycle. Service life prediction methodologies provide a better understanding of the degradation phenomenon of the analyzed elements, enabling the relation of the characteristics of these elements and their exposure, use, and maintenance conditions with their performance over time. This SI intends to provide an overview of the existing knowledge related to various aspects of “Life Cycle Prediction and Maintenance of Buildings”. Relevant topics to this Special Issue include: Methodologies for service life prediction of buildings and components; Maintainability of buildings and components; Serviceability of building elements; Maintenance and repair actions of buildings and components; Definition and optimization of maintenance policies; Financial analysis of various maintenance plans; Whole life cycle costing; Life cycle assessment.

energy efficiency --- indoor climate quality --- life cycle economy --- changing operational environment --- municipal building procurement --- climate targets --- Insurance --- mathematical models --- service life prediction models --- natural stone claddings --- insurance premium --- risk assessment --- linoleum and vinyl floorings --- inspection --- pathology --- statistical survey --- healthcare infrastructures --- technical condition --- performance characteristics --- degree of wear --- service life --- preventive maintenance --- Digitization --- Key Performance Indicators --- KPIs --- Asset Management --- Facility Management --- Operations Maintenance &amp --- Repairs --- Decision Support System --- Facility Condition Index --- building --- construction material --- life cycle costs --- thermal insulation system --- conservation --- natural stone --- long-term weathered --- water repellents --- durability --- single-sided NMR --- Life Cycle Assessment uncertainties --- seismic hazard --- building renovation --- retrofit --- buildings --- building components --- building elements --- climate change --- degradation --- maintainability --- service life prediction --- existing structures --- reinforced concrete --- time-dependent reliability --- life cycle --- Gaussian mixture models --- strength degradation --- steel corrosion --- secondary databases --- single-family house --- energy supply system --- payback period --- internal rate of return --- energy price --- Swedish climate zones --- climate adaptation --- maintenance --- operation --- management --- n/a

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This book collects important contributions on smart cities. This book was created in collaboration with the ICSC-CITIES2020, held in San José (Costa Rica) in 2020. This book collects articles on: energetic efficiency and sustainability; infrastructures, energy and the environment; mobility and IoT; governance and citizenship.

Technology: general issues --- electric buses --- public transportation --- PV supplied sustainable transportation --- digitization --- knowledge sharing --- human resources management --- competitiveness --- Industry 4.0 --- home energy management --- Zigbee --- smart socket --- monitoring --- appliances scheduling --- urban mobility --- data analysis --- origin-destination --- ITS --- tall building --- locating criteria --- fuzzy visibility --- visual impact --- water accounting --- resource efficiencies --- virtual water trade --- Australian trade sustainability --- sustainable resource management --- governance-engineering nexus --- smart mobility --- demand responsive transport --- connected and autonomous vehicle --- Mobility-as-a-Service (MaaS) --- electric mobility --- shared transportation --- intelligent transportation systems --- smart city --- transportation disadvantage --- social exclusion --- Android application --- energy-efficient --- mobile ads --- gamma correction --- energy performance certificate (EPC) --- hedonic pricing method --- real estate market --- property prices --- Alicante --- DIALux --- simulation --- lighting quality --- teaching institution --- classroom lighting --- flood risk management --- measures --- approaches --- design criteria --- plans --- schemes --- hazard --- vulnerability --- risk --- expected annual damages --- direct and indirect flood losses --- computational intelligence --- image processing --- pedestrian movement patterns --- surveillance cameras --- cost–benefit analysis --- multicriteria analysis --- comparative risk assessment --- economic rent --- internal rate of return --- present value --- optimal risk point --- flood management ratio --- photovoltaic cell defect --- classifier --- artificial intelligence --- traffic congestion --- public urban transport --- daily infections by COVID-19 --- flood --- integrated flood risk management --- resilience building --- emergency planning --- disaster risk reduction --- community participation --- disaster preparedness --- environmental footprint --- cleanup --- green remediation --- renewable energy sources --- smart microgrid --- Home Assistant --- monitoring and control system --- older adults --- mobility --- systematic review --- municipal electric bike system --- electric bike-sharing --- sustainable urban transport --- travel behavior --- timetable synchronization --- public transportation planning --- mixed integer programming --- evolutionary algorithms --- real case study --- smart cities --- battery energy storage system --- dimensioning methodology --- industrial consumption --- electricity fixed term --- demand response --- smart grid --- discomfort index --- water heaters --- thermal model

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This book collects important contributions on smart cities. This book was created in collaboration with the ICSC-CITIES2020, held in San José (Costa Rica) in 2020. This book collects articles on: energetic efficiency and sustainability; infrastructures, energy and the environment; mobility and IoT; governance and citizenship.

Technology: general issues --- electric buses --- public transportation --- PV supplied sustainable transportation --- digitization --- knowledge sharing --- human resources management --- competitiveness --- Industry 4.0 --- home energy management --- Zigbee --- smart socket --- monitoring --- appliances scheduling --- urban mobility --- data analysis --- origin-destination --- ITS --- tall building --- locating criteria --- fuzzy visibility --- visual impact --- water accounting --- resource efficiencies --- virtual water trade --- Australian trade sustainability --- sustainable resource management --- governance-engineering nexus --- smart mobility --- demand responsive transport --- connected and autonomous vehicle --- Mobility-as-a-Service (MaaS) --- electric mobility --- shared transportation --- intelligent transportation systems --- smart city --- transportation disadvantage --- social exclusion --- Android application --- energy-efficient --- mobile ads --- gamma correction --- energy performance certificate (EPC) --- hedonic pricing method --- real estate market --- property prices --- Alicante --- DIALux --- simulation --- lighting quality --- teaching institution --- classroom lighting --- flood risk management --- measures --- approaches --- design criteria --- plans --- schemes --- hazard --- vulnerability --- risk --- expected annual damages --- direct and indirect flood losses --- computational intelligence --- image processing --- pedestrian movement patterns --- surveillance cameras --- cost–benefit analysis --- multicriteria analysis --- comparative risk assessment --- economic rent --- internal rate of return --- present value --- optimal risk point --- flood management ratio --- photovoltaic cell defect --- classifier --- artificial intelligence --- traffic congestion --- public urban transport --- daily infections by COVID-19 --- flood --- integrated flood risk management --- resilience building --- emergency planning --- disaster risk reduction --- community participation --- disaster preparedness --- environmental footprint --- cleanup --- green remediation --- renewable energy sources --- smart microgrid --- Home Assistant --- monitoring and control system --- older adults --- mobility --- systematic review --- municipal electric bike system --- electric bike-sharing --- sustainable urban transport --- travel behavior --- timetable synchronization --- public transportation planning --- mixed integer programming --- evolutionary algorithms --- real case study --- smart cities --- battery energy storage system --- dimensioning methodology --- industrial consumption --- electricity fixed term --- demand response --- smart grid --- discomfort index --- water heaters --- thermal model