Non-Profit Organizations in a Bureaucratic Environment

OpenAIRE

Grout, Paul; Schnedler, Wendelin

2008-01-01

How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bu- reaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually hav...

Do Emotional Appeal and Media-context Influence the Effectiveness of TV Commercials for Profit and Non-profit Brands?

OpenAIRE

Roozen, Irene; Claeys, Christel

2009-01-01

This study investigates the impact of emotions, both ad- and context-evoked, on the effectiveness of commercials for non-profit vs. profit brands. Effectiveness is made operational by rational measures, recall and recognition, and by emotional measures, ad likeability and brand attitude. Four different experimental groups were exposed to a sequence of warm and sad commercials for non-profit and profit brands, embedded either in a warm film fragment or a sad one. The results indicate that, ove...

Image Gallery

Science.gov (United States)

... R S T U V W X Y Z Image Gallery Share: The Image Gallery contains high-quality digital photographs available from ... Select a category below to view additional thumbnail images. Images are available for direct download in 2 ...

APLIKASI MANAJEMEN KEGIATAN UNTUK ORGANISASI NON PROFIT BERBASIS WEBSITE

Directory of Open Access Journals (Sweden)

Arif Hidayat

2017-02-01

Full Text Available Suatu organisasi memiliki berbagai program kerja, yang di dalamnya ada kepanitian khusus. Biasanya manajemen kegiatan yang berisi pengelolaan keuangan pada masing-masing organisasi dan lembaga dikepalai oleh bendahara. Pengelolaan keuangan tersebut menjadi sebuah kebutuhan, karena bendahara tersebut wajib selalu melaporkan pencatatan keuangan. Tentu akan menjadi tidak efektif jika melakukan pencatatan keuangan harus melakukannya secara manual. Di samping susah, pencatatan secara manual sangat beresiko seperti rusak dan hilangnya buku pencatatan. Ada lagi pencatatan dengan cara lain yaitu menggunakan software yang sudah ada seperti Microsoft Excel, namun hal tersebut masih kurang efisien dan kurang efektif sehingga diperlukan tools pencatatan yang lebih baik agar mencapai tujuan dan sasaran yang diinginkan. Subjek penelitian yang dibahas pada penelitian ini adalah aplikasi pengelolaan keuangan untuk organisasi non profit berbasis website. Langkah pengembangan aplikasi yaitu menggunakan waterfall model. Dari penelitian yang dilakukan menghasilkan sebuah website tentang ”aplikasi manajemen kegiatan untuk organisasi non profit berbasis website” yang dapat digunakan untuk melakukan manajemen kegiatan bagi organisasi non profit sehingga pekerjaan seorang bendahara menjadi mudah dan efektif. Keywords: Manajemen Kegiatan, Nonprofit Online, Organisasi Non Profit.

Social media for non-profit organizations in Vietnam

OpenAIRE

Nguyen, Thy

2016-01-01

The thesis presents about social media in general and social media for non-profit organizations in Vietnam in particular. The writer wanted to explore the disadvantages that non-profits in Vietnam face when using social media and search for recommendations which helps them to use it more efficiently. In the theoretic part, core concepts related to social media were introduced, namely, definition of social media, its types, the popular platforms, situation of social media in Vietnam, pros...

Factor analysis of financial and operational performance measures of non-profit hospitals.

Science.gov (United States)

Das, Dhiman

2009-01-01

To understand the important dimensions of the financial and operational performance of non-profit hospitals. Secondary data for non-profit US hospitals between 1996 and 2004. I use iterative principal factor analysis of hospitals' financial and operational ratios for each year of the study. For factor interpretation, I use oblique rotation. Financial ratios were created using cost report data from HCRIS 2552-96 available from the Centers for Medicaid & Medicare Services (CMS). I identify five factors--capital structure, profitability, activity, liquidity, and an operational factor--that explain most of the variation in the performance of non-profit hospitals. I also find that capital structure is more important than profitability in determining the performance of these hospitals. The importance of capital structure highlights a significant shift in the organization of the non-profit hospitals' finances.

Wolves in sheep's clothing: Is non-profit status used to signal quality?

Science.gov (United States)

Jones, Daniel B; Propper, Carol; Smith, Sarah

2017-09-01

Why do many firms in the healthcare sector adopt non-profit status? One argument is that non-profit status serves as a signal of quality when consumers are not well informed. A testable implication is that an increase in consumer information may lead to a reduction in the number of non-profits in a market. We test this idea empirically by exploiting an exogenous increase in consumer information in the US nursing home industry. We find that the information shock led to a reduction in the share of non-profit homes, driven by a combination of home closure and sector switching. The lowest quality non-profits were the most likely to exit. Our results have important implications for the effects of reforms to increase consumer provision in a number of public services. Copyright © 2017. Published by Elsevier B.V.

EPA for Businesses and Non-Profits

Science.gov (United States)

Information and links to EPA web pages that are meant to help businesses and non-profits adhere to EPA regulations and otherwise protect the environment, take advantage of opportunities to collaborate with the EPA, and find training EPA training programs.

Strategies and techniques of communication and public relations applied to non-profit sector

Directory of Open Access Journals (Sweden)

Ioana – Julieta Josan

2010-05-01

Full Text Available The aim of this paper is to summarize the strategies and techniques of communication and public relations applied to non-profit sector.The approach of the paper is to identify the most appropriate strategies and techniques that non-profit sector can use to accomplish its objectives, to highlight specific differences between the strategies and techniques of the profit and non-profit sectors and to identify potential communication and public relations actions in order to increase visibility among target audience, create brand awareness and to change into positive brand sentiment the target perception about the non-profit sector.

26 CFR 1.857-11 - Non-REIT earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-REIT earnings and profits. 1.857-11 Section 1.857-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits...

Spokespersons in media campaigns of non-profit organizations

Directory of Open Access Journals (Sweden)

Milovanović Dragana

2014-01-01

Full Text Available The subject of this research is how spokespersons can be used in campaigns of non-profit organizations, with a goal to increase their visibility and gain public support. Namely, many companies employ celebrities for their media campaigns as protagonists and promoters of brand values. With their appearance and engagement, celebrities transfer part of their image and credibility to the brand, which widens and enriches the field of associations which brands trigger in consumers' conscience. Non-profit organizations could get similar benefits out of these campaigns. In a society where there is a certain level of fascination with celebrities, i.e. celebrity culture, their influence can be used not only to attract attention to the goods, but also to ideas. The goal of the paper is to show how spokespersons can influence behavior and attitudes of the public by participating in media campaigns, and also the important aspects of choosing a spokesperson. The paper is supposed to be a starting point for practitioners,so they can design creative ideas based on this technique on the non-profit organizations market, especially in Serbia.

Traditions and Management Perspectives of Community and Non-Profit Organizations in Lithuania

Directory of Open Access Journals (Sweden)

Andrius Stasiukynas

2015-02-01

Full Text Available Purpose – To overview the traditions and management perspectives of community and non-profit organizations in Lithuania.Methodology – For the purpose of this research a literature analysis on community and non-profit organization case studies was conducted. The case studies describing stories of success were singled out and leaders of these organizations were interviewed.Findings – The research has showed the growth of the number of community and nonprofit organizations during the last twenty years and the difficulties of collecting the statistical data. This study presupposes the possibility to identify the tendencies of management in community and non-profit organizations, including the following: increasing use of the social networks for communication; proliferation of strategic planning; greater emphasis on educating and empowering new generation of leaders.Research implications – Prior studies in this area in Lithuania have not exhaustively analyzed the components of human resource management of non-profit organizations. An important follow up on this study would be to analyze the human resource management in community organizations.Practical implications – This study covered the management aspects important for the improvement of how community and non-profit organizations work.Originality/Value – This study expands the knowledge on Lithuanian community and non-profit organization development and management.Research type – literature review, research paper.

Not for the Profit, but for the Training? Gender Differences in Training in the For-Profit and Non-Profit Sectors

OpenAIRE

Dostie, Benoît; Javdani, Mohsen

2017-01-01

We use Canadian linked employer-employee data to examine gender differences in probability, duration, and intensity of firm-sponsored training. We find that women in the for-profit sector are less likely to receive classroom training, and receive shorter classroom training courses. However, we find the reverse in the non-profit sector, with women being more likely to receive both classroom and on-the-job training, and also receiving longer classroom training courses. Our results suggest that ...

Grants Management Guidance for Non-Profit Organizations

Science.gov (United States)

This guidance is intended to provide non-profit grant recipients with information to ensure that their organizations remain in compliance with the Code of Federal Regulations (CFR), Office of Management (OMB) cost principles, and the terms and conditions.

Valuation of Volunteer Work in the Satellite Account of Non-Profit Institutions

Directory of Open Access Journals (Sweden)

Václav Rybáček

2017-12-01

Full Text Available Volunteer work constitutes an important input into the activities of non-profit institutions. However, in the core system of national accounts, volunteering falls outside the production boundary even if it leads to the production of services. By doing so, national accounts inevitably underestimates the contribution of non-profit institutions to the well-being. This shortcoming is overcome by the Satellite Account of Non-profit Institutions complementing and extending the concept of national accounts chiefly by incorporation of the value of volunteering and by full coverage of non-profit institutions classified in a number of economic sectors. This paper is an attempt to address the key issue that is the way of volunteer work´s valuation for analytical purposes. We will discuss different approaches to the valuation and their impact on key macroeconomic aggregates.

Call for Papers – Special issue: Project Management in the Non-Profit Sector

OpenAIRE

Sankaran, Shankar

2015-01-01

This journal special issue will explore diverse stakeholder perspectives and share examples of project management practices in the non-profit sector. Key objectives are to develop understandings of project management practice in the sector, to examine how cross-sectoral collaboration and learning can help non-profit organisations achieve their project and programme objectives, and to explore ways in which the wider project management community can learn from experiences in the non-profit sector.

Generation and distribution of wealth in Blumenau non-profit social service

Directory of Open Access Journals (Sweden)

Loriberto Starosky Filho

2013-08-01

Full Text Available Non-profit organizations exist all over the world and they have an important role to the economy. These are not aimed at profits and they appeared to develop initiatives of social aspects. The main goal of this research is to check how the wealth is generated and distributed by the non-profits that are enrolled in the Welfare Assistance Council in Blumenau city. This data was gotten through a qualitative, descriptive and documentary research based on analysis of published financial statements of a sample consisting of  nineteen non-profit Welfare Assistance Organizations. The results showed that: a To maintain their activities most  institutions  rely on resources coming from social grants, partnerships and donations; b The added value distributed represents more than fifty percent of the total proceeds in a large number  of institutions; c in most organizations the biggest share of the wealth distribution was used to the workers payment; d a low percentage of  the wealth is to lenders and government. As a general rule, most organizations presented a very low rate of retentions for themselves because they do not seek profits. Their goals are related to social services activities.

Dimensioning of lining galleries in deep clays

International Nuclear Information System (INIS)

Bernaud, D.; Rousset, G.

1991-01-01

The aim of the work presented in this report is to study the mechanical behaviour of lining galleries in deep clays. This text constitutes a part of the researches on the feasibility of a geological disposal of radioactive waste, which the scope is to assure the gallery long term stabilization and also to optimize its dimensioning. In particular, we are interested here in the study of a closure controlled lining, that constitutes a direct application of the convergence-confinement method, especially well fitted to deep clays. The presentation and interpretation of the convergence controlled lining test, which was performed in the experimental gallery of Mol in Belgium, is given in this report. The instrumentation was conceived in order to find out the stress field exerced by the rockmass on the lining, the internal stress field inside the lining and the gallery closure. The analysis of all measurements results, obtained between november 1987 and December 1989, shows that they are all in good agreement and that the lining design was well chosen. Two years after the gallery construction, the average closure is of the order of 2% and the average confinement pressure is about 1.6 MPa (the third of the lithostatic pressure). The time dependent effects of the rockmass are very well modelled by the non linear elasto-viscoplastic law developed at L.M.S. with the laboratory tests. The elastic-plastic model of the lining are shown to be well fitted to simulate the sliding of the ribs. Finally, the numerical results have shown a very good agreement with the measurements results

Mobbing in a Non-Profit Organisation

Directory of Open Access Journals (Sweden)

Kovacic Andrej

2017-05-01

Full Text Available Purpose: The aim of this paper is to analyse mobbing in a large, non-profit, state-owned organization in order to find out to what extent mobbing is present and in what way it takes place. In addition, the purpose of the research is to analyse whether the extent of mobbing is connected to employee’s age, gender and position.

Wind galleries: an instrument for environmental impact assessment

International Nuclear Information System (INIS)

Zunino, C.

1998-01-01

In the last decades wind galleries for non-aeronautic utilisation have proved to be a useful investigation tool in various fields, such as studies on environmental impact and risk assessment, associated with permanent or incidental release of harmful substances. In this framework the feasibility of a new installation has been evaluated in Italy, having as main target the reproduction of thermal stratification phenomena. The great deal of 'hazardous' industries, often in areas having a complex orography, as well as the high pollution levels in Italian cities, lead to the conclusion that a thermally stratified wind gallery might be an economically viable investment [it

Uus trükis / Ave Randviir

Index Scriptorium Estoniae

Randviir, Ave, 1981-

2009-01-01

Tutvustatakse 2009. aastal ilmunud kunstiraamatuid: Leonhard Lapin : merkit ja tyhjyys; Johannes Uiga. Pühajärve maalija; Ülo Õun. Kunstnik katkeval avastusrajal; Hotell Pärnu. Rael Artel gallery; Rühmitused : koostöö võimalikkusest kaasaegses Eesti kunstis; Andy Warholi filosoofia; Me näeme teid. Foksal galerii tegevus 1966-1989; Raivo Kelomees. Postmateriaalsus kunstis; Mall. Nukke. Kollaažid; XxX ehk Artishoki aastanäitus (võrguteavik)

Landslide Caused Damages in a Gallery

Science.gov (United States)

Poisel, R.; Mair am Tinkhof, K.; Preh, A.

2016-06-01

On October 5th, 2010, cracks were found in a gallery 1.8 m high and 1.4 m wide. The gallery is 100 years old, runs parallel to a valley flank and was excavated in a tectonically strongly stressed, weathered and slightly dipping sandwich of clayey shales, sandstones and marls. The cracks in the roof as well as in the invert ran parallel to the axis of the gallery. Monitoring showed that crack widths were increasing 1.5 mm per year, sidewall distances were increasing 3.5 mm per year, whereas the height of the gallery was decreasing 2.5 mm per year. After eliminating several possible causes of cracking, a landslide producing the damages had to be taken into consideration. Monitoring of the valley flank surface as well as inclinometer readings revealed that a landslide was occurring, loading the gallery lining. Most probably the landslide had been reactivated by excessive rainfall in 2009 as well as by works for the renewal of a weir in the valley bottom. As stabilization of the slope was not an option for several reasons, it was decided to replace the gallery by a new one deeper inside the slope, which will be ready for operation in 2017. Thus the old gallery has to be kept in operation till then and it was decided to reinforce the old gallery by a heavily reinforced shotcrete lining 10 cm thick. As slope displacements went on, cracks in the shotcrete lining developed with a completely different pattern: in the section where the gallery lies completely in the landslide shear zone no cracks formed until now due to heavy reinforcement, whereas in the transition sections stable ground-landslide and landslide-stable ground diagonal tension cracks in the roof due to shear by the landslide developed. Numerical models showed that cracking and spalling of the shotcrete lining would occur only after some centimetres of additional displacements of the slope, which hopefully will not occur before 2017.

Employee motivation in a non-profit organisation: Case Study: Blå Kors

OpenAIRE

Rodrigues, Amanda Deborah Norma; Passos Ruvald, Carolina; Svetleva, Stanimira Nikolaeva

2017-01-01

Non-Profit Organisations are characterised by their dependence on their workforce. The functioning of such organisation commonly leans towards the service sector and so the employees play a vital part in the core function of fundraising, which in turn enables the organisation in furthering its cause. This feature, as well as the popular trait of non-profit organisation’s dependence on voluntary labour, also brings us to the importance of job satisfaction or employee motivation and commitment ...

The Effects of Firm-Specific Factors on the Profitability of Non-Life Insurance Companies in Turkey

OpenAIRE

Kaya, Emine Öner

2015-01-01

This study investigates the firm-specific factors affecting the profitability of non-life insurance companies operating in Turkey. For this purpose, data of 24 non-life insurance companies operating in Turkey from the period 2006–2013 were brought together to obtain 192 observed panel data sets. In this study, profitability is measured by two different variables: technical profitability ratio and sales profitability ratio. According to the empirical results, the firm-specific factors affecti...

Sustainability Perceptions in Romanian Non-Profit Organizations: An Exploratory Study Using Success Factor Analysis

Directory of Open Access Journals (Sweden)

Sebastian Ion Ceptureanu

2018-01-01

Full Text Available This paper analyses sustainability perceptions in Romanian non-profits by investigating 81 non-profits managers and board members. Using a multidimensional sustainability measurement framework, Success Factor Analysis, as a conceptual model, we measured perceptions on 5 critical sustainability factors: People, Business Model, Operations, Strategy and Culture and concluded that there are significant differences in the perceptions of sustainability depending on respondents’ previous failure experiences. While those which previously experienced failure adopt a long-term approach based on marketization, clear accountability standards and rely on strategy, while the others prefer a short-term approach, focused more on non-profits operations and focus on human resources.

Age differences in career activities among higher-level employees in the Netherlands: a comparison between profit sector and non-profit sector staff

NARCIS (Netherlands)

van der Heijden, Beatrice

2006-01-01

The present study describes age differences in the occurrence of career activities among profit sector and non-profit sector employees in the Netherlands. Three different types of variables have been studied, i.e. individual, job-related and organizational variables. Hypotheses have been tested with

STARTING DETERMINANTS OF STRATEGIC APPROACH TO MARKETING OF NON-PROFIT ORGANIZATIONS: THEORETICAL ELABORATION

OpenAIRE

Pavičić, Jurica

2001-01-01

Non-profit organizations have remarkably important role in contemporary societies since they participate in solutions of numerous problems which enable or prevent functioning of society in an optimal way. In this, systematic application of marketing influences more efficient activity of non-profit organizations in practice, and by this indirectly contributes to better solution of social problems. If qualitative or systematic application of marketing is observed from the aspect of forming and ...

26 CFR 1.852-12 - Non-RIC earnings and profits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-RIC earnings and profits. 1.852-12 Section 1.852-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-12 Non-RIC...

Managing the effects of cultural diversity in HR in a non profit organization, Case organization: Moniheli

OpenAIRE

Irfan, Muhammad

2014-01-01

Non-profit organizations traditionally operate within limited resources. They cannot spend much of their resources to increase motivation. Especially when the bigger goal of the organization is to promote cultural diversity in society, it is very interesting to observe how a non-profit organization manages the cultural diversity that exists within its own human resources. This report is an attempt to identify the ways through which the case organization Moniheli, a non-profit network of diffe...

‘Value for Whom, by Whom’: Investigating Value Constructs in Non-Profit Project Portfolios

Directory of Open Access Journals (Sweden)

Karyne Cheng Siew Ang

2016-11-01

Full Text Available In most non-profit organisations (NPOs, there are multiple programs, projects or initiatives running simultaneously. The management of multiple projects in organisations can be coined as project portfolio management (PPM (Archer & Ghasemzadeh 1999; Pennypacker & Dye 2002.  In any project-based organisation, it is critical that selected projects align with and deliver the organisation’s strategy or mission. Decisions about project funding are strategic decisions, particularly when there are resource limitations. In PPM decision making, the allocation of resources to projects requires a clear judgement of value across multiple perspectives. Value has often been expressed in financial terms, however increasingly research indicates that non-financial considerations are equally important in evaluating value. A key task in project portfolio management is to maximise value across the portfolio.  However, value can be a subjective notion, as each person may have different expectations of what is valuable. The involvement of diverse stakeholder interests could create complexities in decision making in non-profit organisations due to value being interpreted in different ways by the stakeholders. Furthermore in order to achieve its purpose, non-profits depend heavily on donors, patrons and sponsors - stakeholders who contribute to the portfolio but are often not the direct recipients of the services provided by the non-profit organisation (Kaplan 2012. Non-profit portfolios often compete with other initiatives for resources and attention from the same donors and sponsors, and may need to constantly justify the value they provide to these stakeholders. Most research about value in PPM has been conducted in the ‘for-profit’ sector. Recent value-based studies in the project portfolio field stress the importance of considering both commercial and non-commercial value in portfolio decision making (Killen, du Plessis & Young 2012; Kopman 2013; Martinsuo

A model to motivate, engage and retain non-profit employees

African Journals Online (AJOL)

kirstam

Key words: intrinsic rewards, intrinsic work motivation, non-profit sector, retention, ..... The process of informed consent was explained in both the e-mail and ..... from working, which causes a positive cycle of emotions whereby their desire to.

Accountability, efficiency, and the "bottom line" in non-profit organizations.

Science.gov (United States)

Cutt, J

1982-01-01

Financial reporting by non-profit organizations deals only with accountability for propriety and regularity, and ignores output measurement. The development of output measures of a physical or index nature offers a means of relating dollar costs to output in the form of cost-efficiency or cost-effectiveness measures, but does not provide any measure of the absolute value or worthwhileness of such programs. This fundamental absolute value question should be asked of all non-profit programs and documented to the greatest possible extent in budgetary submissions, and subsequent control and audit. In public sector non-profit programs, the posing of this question requires information on consumer demand other than in aggregative and imprecise form through the political process, and much improved information on the cost side. Eliciting demand information is feasible in the case of public programs with separable benefits by the use of a variety of pricing techniques, direct or imputed, whether or not the service in question is ultimately financed on a user-pay basis. The problem of eliciting demand is more difficult in the case of public goods, but improved demand information can be obtained, ideally by an approach such as the use of a Clarke tax. The argument can be extended to encompass questions of income distribution, stabilization, regulation and tax policy. Recent developments in program evaluation in the federal government are important, but remain deficient in failing to address the question of absolute value.

Pärnus on uus nüüdiskunsti galerii!

Index Scriptorium Estoniae

2004-01-01

17. VI Pärnus Lõuna t. 20 avatud eksperimentaalne Rael Artel Gallery keskendub esimesel hooajal eelkõige foto ja sound art'i eksponeerimisele. Kuraatorid: Anu Allas, Andreas W, EKA kunstiteaduse üliõpilased Marion Tupits, Aleksander Tsapov, Urmas Oja. Galeristi Rael Arteli kureeritud avanäitusel "Jagatud kehad" on väljas Eveli Variku, Tanja Muravskaja, Imre Malva, Andreas W ja Haide Rannakivi tööd. Galerii audiogalerii avatakse Projekt Unisoni (Hello Upan, Raul Keller, Heikki Tikas) mürateosega "DOHC"

Advertising identities: virtual galleries as places of identity

Directory of Open Access Journals (Sweden)

Alexandra Zontea

2010-10-01

Full Text Available This paper is focused on the public presentation of self through virtual art galleries, singling out the field of photography. Photography has always been disputed as being part of the highbrow arts because of its popular character. Today, anyone who owes a photo camera can experience photography as art, without a rigorous training. Everybody is able to expose the photos freely to a large number of people, on the Internet. Consequently, the Internet opens up a virtual space, in which photo artists and amateurs can promote their works and exhibit them in a personal online gallery, which represents their place in the virtual vastness. Therefore, my research approaches the matter of the virtual gallery as an identitary place, being focused on finding out why artists choose to exhibit in virtual galleries. I asked myself what are the new functions of the virtual art galleries?Are they understood as online markers that distinguish the owners in these virtual environments? In other words, are these personal galleries a way of expressing online identities?

Democracy and non-profit housing

DEFF Research Database (Denmark)

Hansen, Anne Vorre; Langergaard, Luise Li

2017-01-01

Resident democracy as a special form of participatory democratic set-up is fundamental in the understanding, and self-understanding, of the non-profit housing sector in Denmark. Through a case study, the paper explores how resident democracy is perceived and narrated between residents and employees....... The tensions are related to representative versus participatory democracy; collectivity versus individuality; and service versus welfare. The tensions elucidate how resident democracy is squeezed between different logics, which result in an ambiguous setting for practising democracy. Based on the results...... at a housing association. The study indicates that the meta-story of democracy is disconnected from practice and the lived lives of residents. Three analytical tensions structure the analysis, which relate to the conditions for realizing the democratic ideal embedded in the structure of the sector...

Resistance towards persuasion: differences between non-profit and commercial advertising

NARCIS (Netherlands)

Boogaard, C.R.; Fransen, M.L.; Eisend, M.; Langner, T.

2011-01-01

In the present research we examined a variety of strategies that consumers may use to resist persuasion towards non-profit and commercial advertising. Based on research by Jacks and Cameron (2003), we investigated seven strategies (i.e., attitude bolstering, counter arguing, negative affect,

Mitigating concerns and maximizing returns: social media strategies for injury prevention non-profits.

Science.gov (United States)

McMillan-Cottom, Tressie

2014-08-01

Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

Mitigating Concerns and Maximizing Returns: Social Media Strategies for Injury Prevention Non-profits

Directory of Open Access Journals (Sweden)

Tressie McMillan-Cottom

2014-08-01

Full Text Available Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

The role of private non-profit healthcare organizations in NHS systems: Implications for the Portuguese hospital devolution program.

Science.gov (United States)

Almeida, Álvaro S

2017-06-01

The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.

FACILITATORS OF INTERNET PROMOTION (E-BROCHURE ADOPTION BY NON-PROFIT ORGANISATIONS

Directory of Open Access Journals (Sweden)

Nelson Oly Ndubisi

2005-01-01

Full Text Available Internet promotion, otherwise e-brochure (EB or partial e-commerce adoption by non-profit organisations denotes the use of the Internet to provide business and service related information by academic institutions (as in the present study, non-profit organisations, religious organisations, and government agencies to reduce their expenses or to improve their operations and customer service. A field survey of Malaysian universities was conducted to determine the key factors that facilitate the adoption of non-business EB. Since EB adoption decision is a strategic one, a comprehensive list of potential facilitators for the strategic use of information technology (IT was derived from extant literature and used in collecting data from 65 schools and centres in five public universities in Kota Kinabalu and Kuala Lumpur, Malaysia. The data were factor-analysed to determine the key underlying dimensions of facilitators. On the basis of the resulting five dimensions namely, relative advantage orientation, network orientation, information efficiency orientation, innovativeness orientation, and competitiveness orientation, regression analysis was done to determine the impact of the five dimensions on non-business EB adoption.

Does outsourcing affect hospital profitability?

Science.gov (United States)

Danvers, Kreag; Nikolov, Pavel

2010-01-01

Organizations outsource non-core service functions to achieve cost reductions and strategic benefits, both of which can impact profitability performance. This article examines relations between managerial outsourcing decisions and profitability for a multi-state sample of non-profit hospitals, across 16 states and four regions of the United States. Overall regression results indicate that outsourcing does not necessarily improve hospital profitability. In addition, we identify no profitability impact from outsourcing for urban hospitals, but somewhat positive effects for teaching hospitals. Our regional analysis suggests that hospitals located in the Midwest maintain positive profitability effects with outsourcing, but those located in the South realize negative effects. These findings have implications for cost reduction efforts and the financial viability of non-profit hospitals.

Not a numbers game : How non-profit organisations measure the impact of social media

OpenAIRE

Nurmi, Kasper

2017-01-01

The thesis explores social media use of Finnish non-profit organisations using the examples of the Finnish Red Cross and the World Wildlife Foundation Finland. Although the field is widely discussed, no previous studies have looked at the measuring of social media communication in the field of Finnish non-profits. In order to assess the impact of their online communication, specifically on social media platforms, organisations have begun to implement various tools for data accumulation and an...

Managing Competency in Non-Profit Organization: Experience with a European University

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Mostaq M. Hussain

2014-12-01

Full Text Available Competence Management (CM has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.

The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

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Milena Otavová

2014-01-01

Full Text Available The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany. The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

Science.gov (United States)

Callard, C; Thompson, D; Collishaw, N

2005-08-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death.

Long Term Recovery in Disaster Response and the Role of Non-Profits

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Victor B Flatt

2013-04-01

Full Text Available The Legal Framework of Disaster Response does not deal as well with long term recovery. In particular, the role of non-profits is unexamined. This paper examines the role of non-profits in disaster recovery and argues for a legal framework acknowledging its important role. El marco legal de las respuestas ante desastres no tiene en cuenta la recuperación a largo plazo. En particular, no se analiza el papel de las organizaciones sin ánimo de lucro. Este artículo estudia el papel de las organizaciones sin ánimo de lucro en la recuperación de desastres, y se muestra a favor de establecer un marco legal que reconozca la importancia de su papel.

Effects of whispering gallery mode in microsphere super-resolution imaging

Science.gov (United States)

Zhou, Song; Deng, Yongbo; Zhou, Wenchao; Yu, Muxin; Urbach, H. P.; Wu, Yihui

2017-09-01

Whispering Gallery modes have been presented in microscopic glass spheres or toruses with many applications. In this paper, the possible approaches to enhance the imaging resolution by Whispering Gallery modes are discussed, including evanescent waves coupling, transformed and illustration by Whispering Gallery modes. It shows that the high-order scattering modes play the dominant role in the reconstructed virtual image when the Whispering Gallery modes exist. Furthermore, we find that the high image resolution of electric dipoles can be achieved, when the out-of-phase components exist from the illustration of Whispering Gallery modes. Those results of our simulation could contribute to the knowledge of microsphere-assisted super-resolution imaging and its potential applications.

The Spiral Gallery: Non-Market Creativity and Belonging in an Australian Country Town

Science.gov (United States)

Waitt, Gordon; Gibson, Chris

2013-01-01

This paper seeks to explore creative practice in an Australian country town, and in so doing, to unsettle market-orientated interpretations of creativity that privilege the urban. Instead of focusing on creative practice as a means to develop industries, we focus on how creativity is a means to establish a cooperative gallery space that helps to…

Resource categories and performance in Portuguese non-profit sports clubs

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Marco Arraya

2016-01-01

Full Text Available The resource-based view (RBV explores the role of key resources identified as tangible, personnel-based, and intangible resources in creating superior organizational performance. The RBV posits that an organization’s success is mainly driven by resources that possess Barney’s VRIO (valuable, rare, inimitable, and organized framework. The purpose of this study is to demonstrate the relationship between the three categories of resources and organizational performance. The data was analyzed with a two-stage structural equation modelling approach. The sample included Portuguese sports management staff from non-profit clubs which composed of 375 men and 102 women. The results of the structural model demonstrated that, intangible resources can significantly influence organizational performance while, personnel-based resources influence tangible and intangible resources. The results show that “staff competence”, “reputation”, and “financial capital” were the most essential resources, and that is core for non-profit clubs and their strategy to recognize, develop, and leverage VRIO resources. These findings also have considerable implications for sport managers, and suggestions for possible future research were given.

Non-profits discover the benefits of using software through the Internet.

Science.gov (United States)

2001-04-01

Many non-profits are looking at ways that they can leverage the Internet to assist in fund raising. Some organizations are using the Internet as a form of e-commerce to accept online gifts, while others are using the immediacy of the Internet for online auctions.

NAIP Status Maps Gallery

Data.gov (United States)

Farm Service Agency, Department of Agriculture — NAIP Status Maps Gallery. These maps illustrate what aerial imagery collection is planned, whats been collected, when it is available and how it is available. These...

Opportunities for Innovation Adoption in Art Galleries

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Ieva VITKAUSKAITĖ

2016-12-01

Full Text Available This article introduces the opportunities for innovation adoption in art galleries. It provides systematised information on innovation processes and innovations used in business models of art galleries. The empirical research conducted has revealed the attitude of art galleries towards innovations, as well as the benefits and opportunities to realise them. The first part of the article distinguishes the stages of innovation process and management. The following part describes the factors that influence the management of innovation process. The final part of the article analyses the application of innovations for the improvement of a business model, with Business Model Canvas by Alexander Osterwalder and Yves Pigneur selected as the starting point for analysis and, finally, the outcomes of empirical research are provided.

Mapping the Profit Motive: The Distinct Geography and Demography of For-Profit Charter Schools

Science.gov (United States)

Robertson, W. Brett

2015-01-01

For-profit charter schools represent a controversial new market-based education reform (Garcia, Barber, & Molnar, 2009; Conn, 2002). This essay explores how schools operated by for-profit corporations differ from those operated by non-profit organizations. Specifically, do for-profit charter schools locate in demographically distinct areas and…

Genesis of a Joint Gallery of Sport Art.

Science.gov (United States)

Kozar, Andrew J.

1989-01-01

The University of Pennsylvania's dual sport art gallery showcases the work of R. Taft McKenzie and Joe Brown, two of the premier sport artists of our time. This article briefly outlines the artists' careers and describes the planning which led to establishment of the gallery. (IAH)

Alannah Coleman: 1970—A Year at Bonython’s Sydney Gallery

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Simon Pierse

2018-03-01

Full Text Available When art dealer and entrepreneur Kym Bonython’s new gallery opened in Sydney in 1967, it was believed to be the largest commercial gallery in the southern hemisphere. In early 1970, Bonython brought Melbourne-born art dealer Alannah Coleman over from London to take on the management of his gallery. Sadly, her appointment was not a success and lasted less than a year. Coleman re-organised the records and accounts along European lines and tried to put the gallery on a firm financial footing, but she met with opposition from staff, artists and Bonython himself. Bonython wanted the gallery as a showcase for new talent and was always on the lookout to spot ‘the next goer’. The opening parties at Bonython’s deplored by Coleman as ‘open slather’ evenings proved to be significant social events and the focus for cultural exchange, whilst in his solo shows, Brett Whiteley made innovative use of the gallery as a ‘theatre’, combining painting and sculpture with light and sound to transform the exhibition into a completely new synesthetic experience. In 1971, with funding from John Kaldor’s Public Art Project scheme, Swiss curator and gallerist Harald Szeemann used the Bonython Gallery to stage a groundbreaking show of conceptual art that went on to show at the National Gallery of Victoria, Melbourne. Without a regular external source of sponsorship or support, however, Coleman’s fears for the financial viability of the gallery were eventually proved right when, after several further years of losses, it finally closed in 1976.

How can work be designed to be intrinsically rewarding? Qualitative insights from South African non-profit employees

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Michelle Renard

2016-07-01

Full Text Available Orientation: Intrinsic rewards are personal, psychological responses to the work thatemployees perform, which stem from the manner in which their work is designed. Research purpose: This study sought to discover in what ways non-profit employees arepsychologically rewarded by the nature of their work tasks. The use of a qualitative approachto data collection and analysis ensured that in-depth responses from participants were gained. Motivation for the study: Intrinsic rewards are of particular importance to non-profitemployees, who tend to earn below-market salaries. This implies that their motivationoriginates predominantly from intrinsic as opposed to extrinsic rewards; yet, research into thisarea of rewards is lacking. Research approach, design and method: In-depth, semi-structured interviews were conductedusing a sample of 15 extrinsically rewarded non-profit employees working within South Africa.Thematic analysis was utilised in order to generate codes which led to the formation of fiveintrinsic rewards categories. Main findings: Intrinsic rewards were classified into five categories, namely (1 MeaningfulWork, (2 Flexible Work, (3 Challenging Work, (4 Varied Work and (5 Enjoyable Work.These rewards each comprise of various subcategories, which provide insight into why suchwork is rewarding to non-profit employees. Practical/managerial implications: Traditional performance management systems shouldbe re-evaluated in the non-profit sector to shift focus towards intrinsic rewards, asopposed to focusing only on the use of extrinsic rewards such as incentives to motivateemployees. Contribution/value-add: The study provides a qualitative understanding of how extrinsicallyrewarded non-profit employees perceive their work to be intrinsically rewarding, whichbridges the empirical gap pertaining to intrinsic rewards within this sector.

The role and importance of Non-Profit Organizations

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Nicoleta Ciucescu

2009-12-01

Full Text Available In a complex and challenging background of the whole country, and the NGO sector also, the non-profit organizations are established with the aim of providing public services to communities where they operate, making them as an intermediary between citizens and authorities. In any democratic society these organizations are meant to serve different types of needs and interests of the community, from both a strategic perspective and ethics, that those which are not covered by other categories of institutions and organizations, mean time providing a framework for civic participation, where citizens may participate to the public life.

Coral Reefs: A Gallery Program, Grades 7-12.

Science.gov (United States)

National Aquarium in Baltimore, MD. Dept. of Education.

Gallery classes at the National Aquarium in Baltimore give the opportunity to study specific aquarium exhibits which demonstrate entire natural habitats. The coral reef gallery class features the gigantic western Atlantic coral reef (325,000 gallons) with over 1,000 fish. The exhibit simulates a typical Caribbean coral reef and nearby sandy…

Win-Win-Win: Reflections from a Work-Integrated Learning Project in a Non-Profit Organization

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Dale C MacKrell

2016-05-01

Full Text Available This paper reports on the educational aspects of an information systems work-integrated learning (WIL capstone project for an organization which operates to alleviate homelessness in the Australian non-profit sector. The methodology adopted for the study is Action Design Research (ADR which draws on action research and design research as a means for framing a project's progress. Reflective insights by the project stakeholders, namely, students, academics, and the non-profit client, reveal a curriculum at work through internal features of the organization; personal features of the participants and features of the external environment. Preliminary findings suggest that students in a WIL project for a non-profit are highly engaged, especially when they become aware of the project’s social value. As well, the improvement of professional skills and emotional intelligence by students is more likely in real-life practice settings than in other less authentic WIL activities, equipping graduates for the workforce with both strong disciplinary and generic skills. Win-win-win synergies through project collaboration represent worthwhile outcomes to education, industry and research.

Evaluating Outsourcing Information Technology and Assurance Expertise by Small Non-Profit Organizations

Science.gov (United States)

Guinn, Fillmore

2013-01-01

Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using…

Viability of microcomputed tomography to study tropical marine worm galleries in humid muddy sediments

Energy Technology Data Exchange (ETDEWEB)

Pennafirme, Simone F., E-mail: sipennafirme@gmail.com [Universidade Federal Fluminense (UFF), Niteroi, RJ (Brazil). Inst. de Biologia. Dept. de Biologia Marinha; Machado, Alessandra S.; Lima, Inaya; Suzuki, Katia N.; Lopes, Ricardo T., E-mail: machado@lin.ufrj.br, E-mail: inaya@lin.ufrj.br, E-mail: norisuzuki6@yahoo.com.br, E-mail: ricardo@lin.ufj.br [Coordenacao dos Programas de Pos-Graduacao em Engenharia (COPPE/UFRJ), RJ (Brazil). Lab. de Instrumentacao Nuclear

2013-07-01

Bioturbation is an ecological process driven by organisms, which transports nutrients and gases from air/water to sediment through their galleries, by the time they feed, burrow and/or construct galleries. This exchange is vital to the maintenance of micro and macrobenthic organisms, mainly in muddy flat environments. Species with distinct galleries could create levels of bioturbation, affecting the benthic interactions. In this sense, it is fundamental developing a non-destructive method that permits identifying/quantifying the properties of these galleries. The recent advances in micro-computed tomography are allowing the high resolution 3D images generation. However, once muddy sediments are rich in organic matter and interstitial water, these would lead to motion artifacts which could, in turn, decrease the accuracy of galleries identification/quantification. In this context, the aim of this study was to develop a protocol which combines laboratory experiments and microtomography analysis in order to generate accurate 3D images of the small marine worm's galleries within humid muddy sediments. The sediment was collected at both muddy flats of Surui's and Itaipu lagoon's mangroves (RJ-Brazil), sieved (0.5mm mesh) and introduced with one individual of the marine worm Laeonereis acuta (Nereididae, Polychaeta) in each acrylic corer holders (4.4cm of internal diameter). High energy microtomography scanner was used to obtain 3D images and the setup calibration was 130 kV and 61 mA. Each acquisition image time was among 4h and 6h. Several procedures of drying remained water inside the cores were performed aiming obtaining images without movement artifacts due to circulating water, and this issue was one of the main studied parameter. In order to investigate possible chemical effects, 2ml of formalin (35%) with menthol were added to the surface of the cores. The results show that although the drying time was appropriated, the chemicals created bubbles

Viability of microcomputed tomography to study tropical marine worm galleries in humid muddy sediments

International Nuclear Information System (INIS)

Pennafirme, Simone F.; Machado, Alessandra S.; Lima, Inaya; Suzuki, Katia N.; Lopes, Ricardo T.

2013-01-01

Bioturbation is an ecological process driven by organisms, which transports nutrients and gases from air/water to sediment through their galleries, by the time they feed, burrow and/or construct galleries. This exchange is vital to the maintenance of micro and macrobenthic organisms, mainly in muddy flat environments. Species with distinct galleries could create levels of bioturbation, affecting the benthic interactions. In this sense, it is fundamental developing a non-destructive method that permits identifying/quantifying the properties of these galleries. The recent advances in micro-computed tomography are allowing the high resolution 3D images generation. However, once muddy sediments are rich in organic matter and interstitial water, these would lead to motion artifacts which could, in turn, decrease the accuracy of galleries identification/quantification. In this context, the aim of this study was to develop a protocol which combines laboratory experiments and microtomography analysis in order to generate accurate 3D images of the small marine worm's galleries within humid muddy sediments. The sediment was collected at both muddy flats of Surui's and Itaipu lagoon's mangroves (RJ-Brazil), sieved (0.5mm mesh) and introduced with one individual of the marine worm Laeonereis acuta (Nereididae, Polychaeta) in each acrylic corer holders (4.4cm of internal diameter). High energy microtomography scanner was used to obtain 3D images and the setup calibration was 130 kV and 61 mA. Each acquisition image time was among 4h and 6h. Several procedures of drying remained water inside the cores were performed aiming obtaining images without movement artifacts due to circulating water, and this issue was one of the main studied parameter. In order to investigate possible chemical effects, 2ml of formalin (35%) with menthol were added to the surface of the cores. The results show that although the drying time was appropriated, the chemicals created bubbles within the

Anti-profit beliefs: How people neglect the societal benefits of profit.

Science.gov (United States)

Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

2017-11-01

Profit-seeking firms are stereotypically depicted as immoral and harmful to society. At the same time, profit-driven enterprise has contributed immensely to human prosperity. Though scholars agree that profit can incentivize societally beneficial behaviors, people may neglect this possibility. In 7 studies, we show that people see business profit as necessarily in conflict with social good, a view we call anti-profit beliefs . Studies 1 and 2 demonstrate that U.S. participants hold anti-profit views of real U.S. firms and industries. Study 3 shows that hypothetical organizations are seen as doing more harm when they are labeled "for-profit" rather than "non-profit," while Study 4 shows that increasing harm to society is viewed as a strategy for increasing a hypothetical firm's long-run profitability. Studies 5-7 demonstrate that carefully prompting subjects to consider the long run incentives of profit can attenuate anti-profit beliefs, while prompting short run thinking does nothing relative to a control. Together, these results suggest that the default view of profits is zero-sum. While people readily grasp how profit can incentivize firms to engage in practices that harm others, they neglect how it can incentivize firms to engage in practices that benefit others. Accordingly, people's stereotypes of profit-seeking firms are excessively negative. Even in one of the most market-oriented societies in history, people doubt the contributions of profit-seeking industry to societal progress. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Facebook Satisfaction and Its Impacts on Fundraising: A Case Study at a Portuguese Non-Profit Organization

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Raul M. S. Laureano

2018-01-01

Full Text Available Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered to 204 participants that were aware of the Portuguese non-profit organization “Leigos para o Desenvolvimento” (People for Development. The results show that the participants are satisfied with Facebook page of the organization, and that there is influence of satisfaction on the word-of-mouth and on the frequency and amount of donations. However, satisfaction with the Facebook, itself, does not appear crucial to the realization of donations, either in the present or in future as intended. The study focuses only on one organization and includes a sample that may not represent all the population extracts and so inhibit the generalization of the findings to other populations. The paper includes implications for the development of an effective use of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations. The study confirms the importance of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations.

Financial controlling in non-profit organizations. The case of Slovak Republic

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Gabriela Vaceková

2013-06-01

Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

The Features of Forming and Using the Finansial and Material Resources of Socially Oriented Non-Profit Organizations of Volgograd Region

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Oleynik Olga Stepanovna

2014-12-01

Full Text Available The article deals with the problem of interaction of regional authorities and the institute of socially oriented non-profit organizations that carry out the activity aimed at solving social problems, the development of civil society in Russia. The forms and activities of socially oriented non-profit organizations are systematically presented. The authors reveal the directions and tools for supporting the activities of socially oriented non-profit organizations by public authorities and local self-government bodies. The authors aimed at fixing the peculiarities of organization and conduct of statistical observation over the activity of socially-oriented organizations in Volgograd region. The organizational events were arranged. They were necessary for the conduct of qualitative statistical analysis of the activity of socially oriented organizations. For the first time the official data on the activity of socially oriented non-profit organizations in Volgograd region, including the information on formation and use of money and other property, was received as a result of the statistical observation. The authors focus on the analysis of the sources of money and other property, reveal the composition of income in non-profit organizations of various organizational and legal forms. The forms of work in socially oriented non-profit organizations of Volgograd region and its results as of 2013 are thoroughly studied. The conducted statistical analysis showed that the significant public sector has been established in the region. It provides the necessary public social services, financial or social assistance to the most vulnerable members of society.

Promenade Among Words and Things: The Gallery as Catalogue, the Catalogue as Gallery

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Mari Lending

2015-12-01

Full Text Available In the mid nineteenth century new casting techniques allowed for the production of huge architectural fragments. Well-selected collections could ideally display perfect series in galleries in which the visitor could wander among monuments and experience architecture history on full scale. The disembodied material of plaster was considered capable of embodying a number of modern historical taxonomies and aesthetical programs, most importantly chronology, comparison, style, and evolution. Veritable showcases of historicism, the casts could illustrate in spatial arrangements new conceptions on the history, contemporaneity and future of architecture. Plaster cast became a main medium in which to publish antiquities as novelties for grand audiences, taking the printed and published beyond the two-dimensional space of words and images. However, due to the increasing market of casts and their sheere size and weight, the reproductions as mounted in the galleries often behaved as unruly as architecture does outside curatorial control. In the end only the catalogues, the paper versions of these imaginary museums were capable to create the orders that their plaster referents constantly aspired to destroy. An important chapter in the history of the architecture museum these plaster monuments belong to a part of architectural print culture in which catalogues were curated and galleries edited. Metaphors drawn from the realm of writing saturated the discourse on the display of casts. Images and texts fluctuated and the image-objects were compared to books, paper, pages, documents and libraries but above all to illustrations inviting promenades in time and space.

THE THEORY OF NON-PROFIT ALTERNATIVE ECONOMY AS THE BASIS FOR A NEW ECONOMIC OUTLOOK

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V. V. Myamlin

2009-03-01

Full Text Available The conflicts of existing financial-and-economic model of management are revealed. The groundlessness of profit-financial economic model based only on a profit approach is shown. The alienation of this model from general laws of the Nature is demonstrated. As an argument of absence of additional product the scheme of rotation of substances in the Nature is given. It is suggested to build the laws of economics starting not from idea considerations of those or other social groups but from general laws of the Nature. A new basic economic ideology – the theory of non-profitable economy – is proposed.

Cause Related Marketing: Consumers Perceptions and Benefits for Profit and Non-Profits Organisations

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Francisca Farache

2008-07-01

Full Text Available This study is an attempt to understand consumers’ perceptions regarding Cause Related Marketing [CRM]. The research findings were based on a survey of 200 consumers in the Brighton area and published data. The research aim was focused on the consumers’ perception of the alliance between corporations and non-profit organisations. The research found that consumers have a better perception of firms that work with charities and good causes than those that do not. They believe that the partnership between corporations and charities has an impact on the good of society. However, they are aware that corporations themselves benefit from this partnership. Concerning good causes, consumers prefer to support those related to Children. The researchers noticed that an individual connection with a cause might have considerable influence on consumer attitudes and behaviour in relation to a specific cause.

Science Outreach through Art: A Journal Article Cover Gallery

Science.gov (United States)

McCullough, Ian

2015-01-01

Research faculty journal covers were used to create a gallery in the Science & Technology branch library at the University of Akron. The selection, presentation, and promotion process is shared along with copyright considerations and a review of galleries used for library outreach. The event and display was a great success attracting faculty…

Person-Organization Commitment: Bonds of Internal Consumer in the Context of Non-profit Organizations.

Science.gov (United States)

Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos

2017-01-01

From an Organizational Behavior perspective, it is important to recognize the links generated between individuals and the organization that encourage a desire for permanence. After more than a half century of research, Organizational Commitment remains one of the open questions in the Psychology of Organizations. It is considered an essential factor for explaining individual behavior in the organization such as satisfaction, turnover intention, or loyalty. In this paper, we analyze different contributions regarding the nature of the bond between the individual and the organization. Taking into account the peculiarities of Non-profit Organizations, we present different interpretation for later validation, comparing results from the Confirmatory Factor Analysis of the four models obtained using exploratory factor analysis, both conducted on a sample of 235 members of Non-profit Organizations.

Application of gallery-drilling exploration in underground uranium mining and its evaluation

International Nuclear Information System (INIS)

Chen Ruichun; Zou Guohe

1990-01-01

Combination method of gallery and drilling is an effective one in production exploration. On the basis of the 20 years practice of a uranium mine using the gallery-drilling combination method in production exploration, the advantages, applications, engineering networks, principles of application of the gallery-drilling combination method and the results of its application are described

Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

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Milena Otavová

2015-01-01

Full Text Available The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.

THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY

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Mihai-Bogdan AFRASINEI

2016-12-01

Full Text Available The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders of Romanian non-listed firms to tax havens on their profitability and effective tax rate. In this regard, we used a sample of 7,167 Romanian firms (3,370 with connections to tax havens and 3,797 without tax havens connections. For statistical analysis, we used the simple and multiple linear regression methods with dummy variables. Results have shown that the presence of Romanian non-listed firms in tax havens significantly influences their profitability and effective tax rate. The firms with connections to tax havens have a return on equity ratio higher, a return on assets ratio lower, a gross profit margin ratio lower, a total assets turnover ratio higher and an effective tax rate lower than companies without connections to such jurisdictions.

Legal environment of non-profit organizations in Iceland Réttarumhverfi félagasamtaka á Íslandi

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Hrafn Bragason

2011-12-01

Full Text Available Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed.Þrátt fyrir fjölda félagasamtaka og þýðingarmikið samfélagslegt hlutverk þeirra eru ekki í gildi heildarlög á Íslandi um starfsemi þeirra eins og um flest önnur félagaform. Í greininni er fjallað um þær reglur sem þó gilda um starfsemi félagasamtaka eða almennra félaga eins og þau eru nefnd í félagarétti. Auk skilgreiningar á félagaforminu er þeim reglum lýst sem gilda um stofnun þeirra, félagsaðild, skipulag, ábyrgð og skuldbindingar. Einnig er rætt um þá reglu um gjörð sem gildir um tekjuöflun félagasamtaka, atvinnustarfsemi, skattlagningu og fjárveitingar frá hinu opinbera. Gerður er samanburður á félagasamtökum og sjálfseignarstofnunum sem starfa á sambærilegum vettvangi.

National Gallery in Prague

Czech Academy of Sciences Publication Activity Database

Mikeš, Stanislav; Haindl, Michal; Holub, Radek

2011-01-01

Roč. 2011, č. 86 (2011), s. 23-24 ISSN 0926-4981 R&D Projects: GA MŠk(CZ) LG11009 Institutional research plan: CEZ:AV0Z10750506 Keywords : virtrual reality * information system Subject RIV: BD - Theory of Information http://library.utia.cas.cz/separaty/2011/RO/haindl-national gallery in prague.pdf

Introducing New Library Services: Nuclear Malaysia Gallery Photos and Videos

International Nuclear Information System (INIS)

Mohd Hafizal Yusof; Nasaruddin Ahmad; Habibah Adnan

2015-01-01

The main purpose of the existing of library is to preserve books and journals for the organizations main business. The role of library itself is to organize the books such as borrowing and renewal services as consulting their customers on getting the best references for the customers need and demand. Nowadays, the role of library also expands and the need for storing and preserving non-monograph resources such as photo and video also increase. Follow that current situation, Nuclear Malaysia's Library also take a step forwards by introducing new services so called Photo and Video Gallery. Realizing that Nuclear Malaysia also have their valuable photo and video that contains so called memorable moment and must be preserve for future reference, the management of Nuclear Malaysia's Library have decided to buy the system so called P-Canvas. The main purpose of this paper is to explain the library new services, Photo and Video Gallery, development and advantage of this system in storing and preserving Nuclear Malaysia's photo and video. (author)

Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

Science.gov (United States)

Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

2016-01-01

The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

The engagement and retention of non-profit employees in Belgium and South Africa

Directory of Open Access Journals (Sweden)

Michelle Renard

2016-11-01

Contribution: This study provides insights into the means by which non-profit employees across two nations demonstrate their enthusiasm, pride and involvement in the work that they perform. It moreover sheds light on the factors contributing to such employees intending to leave or stay within the employment of their organisations.

Toward a balanced framework to evaluate and improve the internal functioning of non-profit economic development business incubators : A study in Belgium

NARCIS (Netherlands)

Vanderstraeten, J.; Matthyssens, P.; van Witteloostuijn, A.

2014-01-01

Non-profit organisations, such as economic development incubators, may adapt the balanced scorecard and strategy map in their efforts to improve their internal functioning. In this paper, we employ qualitative research among non-profit economic development incubators in Antwerp, Belgium, to modify

Effect of Galleries on Thermal Conditions of Urban Open Areas

Directory of Open Access Journals (Sweden)

Shahab Kariminia

2016-06-01

Full Text Available Computer simulations were performed by ENVI-met model along with physical measurements in two urban squares under hot summer conditions in Isfahan, central Iran. Each scenario concentrated on adding or extending galleries in each square. The results confirmed the role of galleries on thermal conditions; however, it was found that the effectiveness of this strategy depends on the square geometry. It presented higher efficiency for the small square with higher H/W ratio. This solution is advisable for smaller squares and when the peripheral parts are frequently used compared to the middle areas. Galleries are most efficient when allowing enough natural ventilation.

A gallery approach for off-angle iris recognition

Science.gov (United States)

Karakaya, Mahmut; Yoldash, Rashiduddin; Boehnen, Christopher

2015-05-01

It has been proven that hamming distance score between frontal and off-angle iris images of same eye differs in iris recognition system. The distinction of hamming distance score is caused by many factors such as image acquisition angle, occlusion, pupil dilation, and limbus effect. In this paper, we first study the effect of the angle variations between iris plane and the image acquisition systems. We present how hamming distance changes for different off-angle iris images even if they are coming from the same iris. We observe that increment in acquisition angle of compared iris images causes the increment in hamming distance. Second, we propose a new technique in off-angle iris recognition system that includes creating a gallery of different off-angle iris images (such as, 0, 10, 20, 30, 40, and 50 degrees) and comparing each probe image with these gallery images. We will show the accuracy of the gallery approach for off-angle iris recognition.

Inter-Relationship between Profitability, Growth and Size: A Case of Non-Financial Companies from Pakistan

Directory of Open Access Journals (Sweden)

Rehana Kouser

2012-12-01

Full Text Available The purpose of this paper is to provide an in-depth description of the inter-relationship between firm size, growth, and profitability of non-financial companies listed at Karachi stock exchange. The study is based on the sample of 70 (seventy non-financial companies listed at Karachi Stock Exchange of Pakistan, selected on the basis of their market capitalization. Panel data techniques were employed using 700 observations of each of the variables of study; size(log natural of total assets, growth (sustainable growth rate for firm and profitability (return on assets. Observations are collected for ten years (2001-2010. The study concluded thatthere is study reveals that all the profitability has strong positive relationship with the growth of the firm; however size has less significant and negative impact on the profitability. Onesuggestion for further research would be to replicate the study in order to get more cases. Furthermore, it would be valuable to take a more long-term focus to examine the described relationships in the long run. The paper highlights the importance of these measures which are generally used for performance evaluation. Paper sets out the criteria that under which situations the company should focus which of the measure, so that company may derive its strategies on that way. This paper improves our preferences about the three major measures of the firm. Moreover, it contributes to the literature of financial management that how these three measures have trade-off between them.

Presence and its absences. The 17th century gallery picture

DEFF Research Database (Denmark)

Bogh, Mikkel

A discussion of how pictures made specifically for the gallery viewer in the 17th century produce certain kinds of presence in order to catch attention......A discussion of how pictures made specifically for the gallery viewer in the 17th century produce certain kinds of presence in order to catch attention...

Multiobjective Optimization Model for Pricing and Seat Allocation Problem in Non Profit Performing Arts Organization

DEFF Research Database (Denmark)

Baldin, Andrea; Bille, Trine; Ellero, Andrea

The implementation of Revenue Management (RM) techniques in non profit performing arts organizations presents new challenges compared to other sectors, such as transportion or hospitality industries, in which these techniques are more consolidated. Indeed, performing arts organizations are charac......The implementation of Revenue Management (RM) techniques in non profit performing arts organizations presents new challenges compared to other sectors, such as transportion or hospitality industries, in which these techniques are more consolidated. Indeed, performing arts organizations...... are characterized by a multi-objective function that is not solely limited to revenue. On the one hand, theatres aim to increase revenue from box office as a consequence of the systematic reduction of public funds; on the other hand they pursue the objective to increase its attendance. A common practice by theatres...

The Habitable Zone Gallery and its Applications

Science.gov (United States)

Gelino, Dawn M.; Kane, S. R.

2012-05-01

The Habitable Zone Gallery (www.hzgallery.org) is a service to the exoplanet community which provides Habitable Zone (HZ) information for each of the exoplanetary systems with known planetary orbital parameters. The service includes a sortable table, a plot with the period and eccentricity of each of the planets with respect to their time spent in the HZ, a gallery of known systems which plot the orbits and the location of the HZ with respect to those orbits, and orbital movies. Here we discuss various educational and scientific applications of the site such as target selection, exploring planets with eccentric orbits, and investigating habitability.

The Application of the Sfas No.45 on Financial Reporting in the Non-profit Organization Nurul Huda Mosque Kawangkoan

OpenAIRE

Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

2015-01-01

Organization are founded by the public due to the similarity of interests, both in the realization of human nature as well as to meet their needs. Based on the objectives, the organization can be divided into non-profit organizations and commercial organizations. There is a fundamental difference between nonprofit organizations and commercial organizations, the IAI makes SFAS No.45 which regulates the financial statements of non-profit organizations. The purpose of this study is to see whethe...

Two photon versus one photon fluorescence excitation in whispering gallery mode microresonators

International Nuclear Information System (INIS)

Pastells, Carme; Marco, M.-Pilar; Merino, David; Loza-Alvarez, Pablo; Pasquardini, Laura; Lunelli, Lorenzo; Pederzolli, Cecilia; Daldosso, Nicola; Farnesi, Daniele; Berneschi, Simone; Righini, Giancarlo C.; Quercioli, Franco; Nunzi Conti, Gualtiero; Soria, Silvia

2016-01-01

We investigate the feasibility of both one photon and two photon fluorescence excitation using whispering gallery mode microresonators. We report the linear and non linear fluorescence real-time detection of labeled IgG covalently bonded to the surface of a silica whispering gallery mode resonator (WGMR). The immunoreagents have been immobilized onto the surface of the WGMR sensor after being activated with an epoxy silane and an orienting layer. The developed immunosensor presents great potential as a robust sensing device for fast and early detection of immunoreactions. We also investigate the potential of microbubbles as nonlinear enhancement platform. The dyes used in these studies are dylight800, tetramethyl rhodamine isothiocyanate, rhodamine 6G and fluorescein. All measurements were performed in a modified confocal microscope. - Highlights: • One photon fluorescence overlaps with the semiconductor pump laser gain bandwidth. • We report on the feasibility to excite two photon fluorescence in microbubble resonators. • Our functionalization process maintains a good quality factor of the microresonator.

Two photon versus one photon fluorescence excitation in whispering gallery mode microresonators

Energy Technology Data Exchange (ETDEWEB)

Pastells, Carme; Marco, M.-Pilar [Nanobiotechnology for Diagnostics Group (Nb4Dg), IQAC-CSIC, 08034 Barcelona (Spain); CIBER de Bioingeniería, Biomateriales y Nanomedicina, 08034 Barcelona (Spain); Merino, David; Loza-Alvarez, Pablo [ICFO-Institut de Ciències Fotòniques, Castelldefels, 08860 Barcelona (Spain); Pasquardini, Laura [Fondazione Bruno Kessler, 38123 Povo, TN (Italy); Lunelli, Lorenzo [Fondazione Bruno Kessler, 38123 Povo, TN (Italy); IBF-CNR, 38123 Povo, TN (Italy); Pederzolli, Cecilia [Fondazione Bruno Kessler, 38123 Povo, TN (Italy); Daldosso, Nicola [Department of Computer Science, University of Verona, Strada le Grazie 15, 37134 Verona (Italy); Farnesi, Daniele [CNR-IFAC “Nello Carrara” Institute of Applied Physics, 50019 Sesto Fiorentino, FI (Italy); Museo Storico della Fisica e Centro Studi e Ricerche “E. Fermi”, 00184 Roma (Italy); Berneschi, Simone [CNR-IFAC “Nello Carrara” Institute of Applied Physics, 50019 Sesto Fiorentino, FI (Italy); Righini, Giancarlo C. [CNR-IFAC “Nello Carrara” Institute of Applied Physics, 50019 Sesto Fiorentino, FI (Italy); Museo Storico della Fisica e Centro Studi e Ricerche “E. Fermi”, 00184 Roma (Italy); Quercioli, Franco [CNR-INO National Institute of Optics, Sesto Fiorentino, FI (Italy); Nunzi Conti, Gualtiero [CNR-IFAC “Nello Carrara” Institute of Applied Physics, 50019 Sesto Fiorentino, FI (Italy); Soria, Silvia, E-mail: s.soria@ifac.cnr.it [CNR-IFAC “Nello Carrara” Institute of Applied Physics, 50019 Sesto Fiorentino, FI (Italy)

2016-02-15

We investigate the feasibility of both one photon and two photon fluorescence excitation using whispering gallery mode microresonators. We report the linear and non linear fluorescence real-time detection of labeled IgG covalently bonded to the surface of a silica whispering gallery mode resonator (WGMR). The immunoreagents have been immobilized onto the surface of the WGMR sensor after being activated with an epoxy silane and an orienting layer. The developed immunosensor presents great potential as a robust sensing device for fast and early detection of immunoreactions. We also investigate the potential of microbubbles as nonlinear enhancement platform. The dyes used in these studies are dylight800, tetramethyl rhodamine isothiocyanate, rhodamine 6G and fluorescein. All measurements were performed in a modified confocal microscope. - Highlights: • One photon fluorescence overlaps with the semiconductor pump laser gain bandwidth. • We report on the feasibility to excite two photon fluorescence in microbubble resonators. • Our functionalization process maintains a good quality factor of the microresonator.

Evolution of public and non-profit funding for mental health research in France between 2007 and 2011.

Science.gov (United States)

Gandré, Coralie; Prigent, Amélie; Kemel, Marie-Louise; Leboyer, Marion; Chevreul, Karine

2015-12-01

Since 2007, actions have been undertaken in France to foster mental health research. Our objective was to assess their utility by estimating the evolution of public and non-profit funding for mental health research between 2007 and 2011, both in terms of total funding and the share of health research budgets. Public and non-profit funding was considered. Core funding from public research institutions was determined through a top-down approach by multiplying their total budget by the ratio of the number of psychiatry-related publications to the total number of publications focusing on health issues. A bottom-up method was used to estimate the amount of project-based grants and funding by non-profit organizations, which were directly contacted to obtain this information. Public and non-profit funding for mental health research increased by a factor of 3.4 between 2007 and 2011 reaching €84.8 million, while the share of health research funding allocated to mental health research nearly doubled from 2.2% to 4.1%. Public sources were the main contributors representing 94% of the total funding. Our results have important implications for policy makers, as they suggest that actions specifically aimed at prioritizing mental health research are effective in increasing research funding. There is therefore an urgent need to further undertake such actions as funding in France remains particularly low compared to the United Kingdom and the United States, despite the fact that the epidemiological and economic burden represented by mental disorders is expected to grow rapidly in the coming years. Copyright © 2015 Elsevier B.V. and ECNP. All rights reserved.

Challenges and best practices for big data-driven healthcare innovations conducted by profit–non-profit partnerships – a quantitative prioritization

NARCIS (Netherlands)

Witjas-Paalberends, E. R.; van Laarhoven, L. P.M.; van de Burgwal, L. H.M.; Feilzer, J.; de Swart, J.; Claassen, H.J.H.M.; Jansen, W. T.M.

2017-01-01

Big data-driven innovations are key in improving healthcare system sustainability. Given the complexity, these are frequently conducted by public-private-partnerships (PPPs) between profit and non-profit parties. However, information on how to manage big data-driven healthcare innovations by PPPs is

A Guide to Community Shared Solar: Utility, Private, and Non-Profit Project Development (Book)

Energy Technology Data Exchange (ETDEWEB)

Coughlin, J.; Grove, J.; Irvine, L.; Jacobs, J. F.; Johnson Phillips, S.; Sawyer, A.; Wiedman, J.

2012-05-01

This guide is organized around three sponsorship models: utility-sponsored projects, projects sponsored by special purpose entities - businesses formed for the purpose of producing community solar power, and non-profit sponsored projects. The guide addresses issues common to all project models, as well as issues unique to each model.

Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

Science.gov (United States)

O'Connor, A. S.; Farr, B.

2013-12-01

Remote Sensing as a topic of teaching and research at the university and college level continues to increase. As more data is made freely available and software becomes easier to use, more and more academic and non-profits institutions are turning to remote sensing to solve their tough and large spatial scale problems. Exelis Visual Information Solutions (VIS) has been supporting teaching and research endeavors for over 30 years with a special emphasis over the last 5 years with scientifically proven software and accessible training materials. The Exelis VIS academic program extends to US and Canadian 2 year and 4 year colleges and universities with tools for analyzing aerial and satellite multispectral and hyperspectral imagery, airborne LiDAR and Synthetic Aperture Radar. The Exelis VIS academic programs, using the ENVI Platform, enables labs and classrooms to be outfitted with software and makes software accessible to students. The ENVI software provides students hands on experience with remote sensing software, an easy teaching platform for professors and allows researchers scientifically vetted software they can trust. Training materials are provided at no additional cost and can either serve as a basis for course curriculum development or self paced learning. Non-profit organizations like The Nature Conservancy (TNC) and CGIAR have deployed ENVI and IDL enterprise wide licensing allowing researchers all over the world to have cost effective access COTS software for their research. Exelis VIS has also contributed licenses to the NASA DEVELOP program. Exelis VIS is committed to supporting the academic and NGO community with affordable enterprise licensing, access to training materials, and technical expertise to help researchers tackle today's Earth and Planetary science big data challenges.

Time spent for activation of non-profit studies in oncology in Italy.

Directory of Open Access Journals (Sweden)

Gianfranco De Feo

Full Text Available AIM: The aim of this paper is to describe the time spent to activate oncological non-profit clinical trials promoted in Italy by the National Cancer Institute of Naples, following the implementation of recent European laws. METHODOLOGY: Data about the process of activation of 5 non-profit multicentre clinical trials were prospectively collected through a web-based system. The impact of European guidelines was assessed by comparing the efficiency of the process between applications started before and after the decree introducing in Italy the Clinical Trial Application form (MD-CTA. Outcomes of the descriptive analyses were the time to EC opinion, the time to administrative agreement signature after a positive EC opinion, and the cumulative percentage of submissions that came to closure (either positive or negative within four subsequent time cohorts. PRINCIPAL FINDINGS: From March 2007 to October 2009, 202 applications were submitted to 107 centres. Forty-four (59% applications of those submitted before were successful, compared to 71 (55% of those submitted after MD-CTA. Most of the failures were due to missing EC response (27% and 22% or administrative reasons (10% and 16%, before and after, respectively; very few (4% and 7% were due to EC refusal. The impact of the MD-CTA on time to EC opinion looked positive (median 4.1 vs 2.4 months, before and after, respectively but a subgroup analysis revealed that the impact was limited to a comparison biased by the selection of EC. After a positive EC opinion, there was no difference before and after MD-CTA in the time to administrative agreement signature (median 3.6 and 3.8 months, respectively. A trend to shortening time to closure of the whole submission process over the time was evident, with 58% of the applications coming to closure within 6 months from submission in the most recent cohort. CONCLUSIONS: In our experience there is reassuring evidence of a trend toward shortening the time spent to

Theorizing How Art Gallery Interventions Impact People With Dementia and Their Caregivers.

Science.gov (United States)

Camic, Paul M; Baker, Erin L; Tischler, Victoria

2016-12-01

Dementia refers to a variety of diseases that are characterized by cognitive difficulties and an overall decline in daily living skills. Psychologically informed arts and health programs may be particularly beneficial ways of improving the lives of people with dementia and their caregivers. This study sought to better understand how programs at contemporary and traditional art galleries might play a role in the lives of people with dementia. Participants included 12 people with mild-to-moderate dementia, their 12 caregivers and 4 gallery facilitators. Those with dementia and their caregivers were engaged in art viewing followed by art making over an 8-week period. Data, collected through postintervention interviews with participants, field notes and extensive written communication between the facilitators and research team, were analyzed using grounded theory methodology to theorize how gallery-based interventions affect people with dementia and those who care for them. The emerging theory has four primary components: the art gallery is seen as being a physically valued place that provides intellectual stimulation and offers opportunities for social inclusion that can change how dementia is perceived. These components coalesced to create positive emotional and relational effects for those with dementia and caregivers. The resulting theory has potential implications for the use of gallery-based programs in dementia care within public health, healthcare, and museum/art gallery policy and practice. © The Author 2015. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

Durability of visitable concrete sewer gallery under the effect of domestic wastewater

Science.gov (United States)

Salhi, Aimed; Kriker, Abdelouahed; Tioua, Tahar; Abimiloud, Youcef; Barluenga, Gonzalo

2016-07-01

The durability of concrete structures for the disposal of wastewater depends on their behavior when faced to different aggressions such as mechanics, chemical and biological, causing a deterioration often cementing matrix. The deterioration of recent evacuations wastewater infrastructure, made of reinforced concrete less than 15 years ago, has become an important concern. The aim of this study was to investigate the degradation and the factors responsible for the deterioration of the concrete visitable gallery of sewage from the town of Touggourt (south-east of Algeria). Thus, samples from different parts of the gallery were extracted and unaltered samples were selected as a reference. A degraded sample exposed to H2S gas and another sample of the gallery submerged into wastewater were analyzed to characterize the internal and external damage to the gallery as well as the chemical and mineralogical changes. These tests were complemented by a physical and mechanical characterization of the samples. The experimental results showed the strong anisotropy of both internal and external damage.

34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

Science.gov (United States)

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS...

PEG Functionalization of Whispering Gallery Mode Optical Microresonator Biosensors to Minimize Non-Specific Adsorption during Targeted, Label-Free Sensing

Directory of Open Access Journals (Sweden)

Fanyongjing Wang

2015-07-01

Full Text Available Whispering Gallery Mode (WGM optical microresonator biosensors are a powerful tool for targeted detection of analytes at extremely low concentrations. However, in complex environments, non-specific adsorption can significantly reduce their signal to noise ratio, limiting their accuracy. To overcome this, poly(ethylene glycol (PEG can be employed in conjunction with appropriate recognition elements to create a nonfouling surface capable of detecting targeted analytes. This paper investigates a general route for the addition of nonfouling elements to WGM optical biosensors to reduce non-specific adsorption, while also retaining high sensitivity. We use the avidin-biotin analyte-recognition element system, in conjunction with PEG nonfouling elements, as a proof-of-concept, and explore the extent of non-specific adsorption of lysozyme and fibrinogen at multiple concentrations, as well as the ability to detect avidin in a concentration-dependent fashion. Ellipsometry, contact angle measurement, fluorescence microscopy, and optical resonator characterization methods were used to study non-specific adsorption, the quality of the functionalized surface, and the biosensor’s performance. Using a recognition element ratio to nonfouling element ratio of 1:1, we showed that non-specific adsorption could be significantly reduced over the controls, and that high sensitivity could be maintained. Due to the frequent use of biotin-avidin-biotin sandwich complexes in functionalizing sensor surfaces with biotin-labeled recognition elements, this chemistry could provide a common basis for creating a non-fouling surface capable of targeted detection. This should improve the ability of WGM optical biosensors to operate in complex environments, extending their application towards real-world detection.

The art of compromise: the founding of the National Gallery of British Art, 1890-1892

Directory of Open Access Journals (Sweden)

Amy Woodson-Boulton

2015-03-01

Full Text Available This article argues that the press played a key role in defining the Tate Gallery by facilitating a national debate about the siting, nature, and purpose of the proposed National Gallery of British Art. Art critics, politicians, journalists and a variety of newspaper editors weighed in on whether Britain should create a museum of modern art, a museum of national art, or both. The understanding of British art as quintessentially modern at the time of the founding of the Gallery meant that from the beginning the Tate Gallery was founded as both the National Gallery of British Art and a museum of modern art. The changing definition of modern art in the twentieth century, however, created fractures between these two identities that eventually led to the split between Tate Britain and Tate Modern.

Whispering gallery mode emission from a composite system of J-aggregates and photonic microcavity

Energy Technology Data Exchange (ETDEWEB)

Melnikau, Dzmitry; Savateeva, Diana [Centro de Física de Materiales (MPC, CSIC-UPV/EHU) and Donostia International Physics Center (DIPC), Po Manuel de Lardizabal 5, Donostia, San Sebastian 20018 (Spain); Rusakov, Konstantin I. [Department of Physics, Brest State Technical University, Brest 224017 (Belarus); Rakovich, Yury P., E-mail: Yury.Rakovich@ehu.es [Centro de Física de Materiales (MPC, CSIC-UPV/EHU) and Donostia International Physics Center (DIPC), Po Manuel de Lardizabal 5, Donostia, San Sebastian 20018 (Spain); IKERBASQUE, Basque Foundation for Science, Bilbao (Spain)

2014-01-15

We report on development and characterization of Whispering Gallery Modes spherical microcavities integrated with organic dye molecules in a J-aggregate state. The microcavities are studied using micro-photoluminescence spectroscopy, and fluorescence lifetime imaging confocal microscopy. Directional emission of light from the microcavity is also experimentally demonstrated and attributed to the photonic jets generated in the microsphere. -- Highlights: • Report on the development and characterization of hybrid system consisting of thin shell of J-aggregates and spherical Whispering Gallery Mode microcavity. • An investigation of spontaneous emission rate in the shell of J-aggregates integrated with a Whispering Gallery Mode cavity. • Demonstration of directional emission from Whispering Gallery Mode cavity with J-aggregates which is highly desirable functionality for both micro- and nano-scale cavities.

Exploring Reasons for the Resistance to Sustainable Management within Non-Profit Organizations

Directory of Open Access Journals (Sweden)

Claus-Heinrich Daub

2014-05-01

Full Text Available The numerous empirical and conceptual studies that have been conducted over recent years concerning the social responsibility of enterprises and their contributions towards sustainable development have given very little consideration to non-profit organizations (NPOs. This is surprising, because NPOs are confronted with very similar challenges to profit-orientated enterprises regarding their evolution into sustainable organizations. This paper is a preliminary conceptual study and explores the question of why the corporate social responsibility, or corporate sustainability, of NPOs has to date been both neglected by research establishments and also extensively ignored by the NPOs during their day-to-day practical management. The example of church and pastoral institutions in Germany is used to demonstrate the extent to which they take account of ecological and social aspects in their management systems and processes and, thus, implement sustainable management within their day-to-day practice. The paper concludes with some proposals for further empirical and conceptual research projects, which are designed to analyze developments within NPOs with relation to the integration of sustainability into their management systems and processes.

Strategic Marketing as Solution for Growing Uncertainties among National Non-Profit Sports Federations in the Netherlands

NARCIS (Netherlands)

Marije van 't Verlaat

2007-01-01

Today, Dutch National Non-profit Sports Organizations (NNSFs) experience financial pressures. Two indications for this are described in this paper i.e. increased competition in the sports sector and changes in subsidy division. Decreasing incomes from subsidies can be compensated with either

Analysis of Funding Sources and Methods of Non-profit Organization%非营利组织筹资渠道与方式探析

Institute of Scientific and Technical Information of China (English)

戚舟波

2011-01-01

Various non-profit organizations have become the important form of social organization. Expanding financing channels, flexibly using various means of financing, and improving their fund-raising capacity is the problem to be solved for non-profit organization. This paper summarizes and analyzes the status and problems of financing of non-profit organization, and proposed countermeasures to expand financing channels and methods for non-profit organizations.%各类非营利组织已成为重要的社会组织形式,拓展筹资渠道,灵活运用各种筹资方式,提高自身筹资能力,是目前大多数非营利组织急待解决的问题.本文在分析总结非营利组织筹资现状和问题的基础上,提出拓展非营利组织筹资渠道与方式的对策措施.

76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2011-06-06

... --a Federal E-Government Web site that allows the public to find, review, and submit comments on... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 84.938, [[Page 32378

Do non-profit sport organisations innovate? Types and preferences of service innovation within regional sport federations

NARCIS (Netherlands)

Winand, M.; Scheerder, J.; Vos, S.B.; Zint, T.

2016-01-01

Little is known about innovation in the non-profit sport sector. The current research addresses this gap by questioning whether and to what extent sport federations innovate. It aims to identify types of innovation implemented by sport federations and their attitude and preferences towards

Using creative problem solving (CPS) to improve leadership in a non-profit organization

OpenAIRE

Sousa, Fernando; Castelão, Paula; Monteiro, Ileana Pardal; Pellissier, René

2013-01-01

The purpose of this study was to evaluate the effectiveness of the Creative Problem Solving (CPS) method in improving the leadership process in a non-profit organization. The research was designed around an intervention and structured in three stages (pre-consult, intervention and follow-up), with a team designated by management, in order to bring leadership cohesion to both departments of the organization and also between the board and executive management. The results, expressed in the task...

A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

Science.gov (United States)

McCue, Michael J.; Nayar, Preethy

2009-01-01

Context: National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

Evaluating two infiltration gallery designs for managed aquifer recharge using secondary treated wastewater.

Science.gov (United States)

Bekele, Elise; Toze, Simon; Patterson, Bradley; Fegg, Wolfgang; Shackleton, Mark; Higginson, Simon

2013-03-15

As managed aquifer recharge (MAR) becomes increasingly considered for augmenting water-sensitive urban areas, fundamental knowledge of the achievable scale, longevity and maintenance requirements of different options will become paramount. This paper reports on a 39 month pilot scale MAR scheme that infiltrated secondary treated wastewater through unsaturated sand into a limestone and sand aquifer. Two types of infiltration gallery were constructed to compare their hydraulic performance, one using crushed, graded gravel, the other using an engineered leach drain system (Atlantis Leach System(®)). Both galleries received 25 kL of nutrient-rich, secondary treated wastewater per day. The Atlantis gallery successfully infiltrated 17 ML of treated wastewater over three years. The slotted distribution pipe in the gravel gallery became clogged with plant roots after operating for one year. The infiltration capacity of the gravel gallery could not be restored despite high pressure cleaning, thus it was replaced with an Atlantis system. Reduction in the infiltration capacity of the Atlantis system was only observed when inflow was increased by about 3 fold for two months. The performance of the Atlantis system suggests it is superior to the gravel gallery, requiring less maintenance within at least the time frame of this study. The results from a bromide tracer test revealed a minimum transport time of 3.7 days for the recharged water to reach the water table below 9 m of sand and limestone. This set a limit on the time available for attenuation by natural treatment within the unsaturated zone before it recharged groundwater. Crown Copyright © 2013. Published by Elsevier Ltd. All rights reserved.

Alternative profit rate shariah-compliant for islamic banking

Science.gov (United States)

Gazali, Nadhirah; Halim, Nurfadhlina Abdul; Ghazali, Puspa Liza

2017-09-01

Profit is the aims for Islamic banking and conventional banking. Determination of profit in Islamic banking in Malaysia depends on the profit rate, whereas profit rate is essentially from reference rate which is known as the base rate (BR). However, the determination of the components contained in the BR such as benchmark cost of funds and the statutory reserve requirement (SRR) is non-compliance with the Shariah because its directly proportional to the overnight policy rate (OPR). Therefore, an alternative formula for the profit rate are proposed which is known as the base profit rate (BPR). Construction of BPR formula is based on the principle that are more Shariah-compliant.

Screen Wars, Star Wars, and Sequels: Nonparametric Reanalysis of Movie Profitability

OpenAIRE

W. D. Walls

2012-01-01

In this paper we use nonparametric statistical tools to quantify motion-picture profit. We quantify the unconditional distribution of profit, the distribution of profit conditional on stars and sequels, and we also model the conditional expectation of movie profits using a non- parametric data-driven regression model. The flexibility of the non-parametric approach accommodates the full range of possible relationships among the variables without prior specification of a functional form, thereb...

Video gallery of educational lectures integrated in faculty's portal

Directory of Open Access Journals (Sweden)

Jaroslav Majerník

2013-05-01

Full Text Available This paper presents a web based educational video-clips exhibition created to share various archived lectures for medical students, health care professionals as well as for general public. The presentation of closely related topics was developed as video gallery and it is based solely on free or open source tools to be available for wide academic and/or non-commercial use. Even if the educational video records can be embedded in any websites, we preferred to use our faculty’s portal, which should be a central point to offer various multimedia educational materials. The system was integrated and tested to offer open access to infectology lectures that were captured and archived from live-streamed sessions and from videoconferences.

The Cosmology Gallery: Unity through diversity in a vast and awe-inspiring universe.

Science.gov (United States)

Goldsmith, John

2011-06-01

Scientists, artists, religious and cultural leaders have come together to create the Cosmology Gallery at the Gravity Discovery Centre (GDC) located 70 km north of Perth, Western Australia. The Cosmology Gallery exhibitions include the multicultural cosmology artworks, Celestial Visions astronomical photography exhibition and the Timeline of the Universe. The multicultural cosmology artworks are new artworks inspired by Australian Indigenous, Christian, Buddhist, Islamic, Hindu, scientific and technological perspectives of the universe. The Celestial Visions exhibition features astronomical events above famous landmarks, including Stonehenge and the Pyramids. The AUD 400,000+ project was funded by Lotterywest, Western Australia and the Cosmology Gallery was officially opened in July 2008 by the Premier of Western Australia.

75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

Science.gov (United States)

2010-07-29

..., Washington, DC 20503. Comments may also be sent to via http://www.regulations.gov --a Federal E-Government... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 93.794 program is no longer active (i.e., no funds are being spent by recipients), and it has been...

78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2013-07-10

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2013 OMB Circular A-133 Compliance Supplement...--National Science and Mathematics Access to Retain Talent (SMART) Grants (SMART Grants) CFDA 84.390...

Whispering Gallery Mode Spectroscopy as a Diagnostic for Dusty Plasmas

International Nuclear Information System (INIS)

Thieme, G.; Basner, R.; Ehlbeck, J.; Roepcke, J.; Maurer, H.; Kersten, H.; Davies, P. B.

2008-01-01

Whispering-gallery-mode spectroscopy is being assessed as a diagnostic method for the characterisation of size and chemical composition of spherical particles levitated in a plasma. With a pulsed laser whispering gallery modes (cavity resonances) are excited in individual microspheres leading to enhanced Raman scattering or fluorescence at characteristic wavelengths. This method can be used to gain specific information from the particle surface and is thus of great interest for the characterisation of layers deposited on microparticles, e.g. in molecular plasmas. We present investigations of different microparticles in air and results from fluorescent particles levitated in an Argon rf plasma.

State directed hybridity? : the relationship between non-profit housing organizations and the state in three national contexts

NARCIS (Netherlands)

Mullins, David; Milligan, Vivienne; Nieboer, N.E.T.

2017-01-01

This paper presents results from the first international comparative study of non-profit housing organizations in Australia, England and the Netherlands to engage with panels of organizational leaders. The study uses a ‘modified Delphi method’ with Likert-type scaled surveys, followed by in-depth

Legitimacy, trustee incentives, and board processes: the case of public and private non-profit nursing homes.

Science.gov (United States)

Dewaelheyns, Nico; Eeckloo, Kristof; Van Hulle, Cynthia

2011-01-01

Using a unique data set, this study explores how type of ownership (government/private) is related to processes of governance. The findings suggest that the neo-institutional perspective and the self-interest rationale of the agency perspective are helpful in explaining processes of governance in both government- and privately owned non-profit organizations. Due to adverse incentives and the quest for legitimacy, supervising governance bodies within local government-owned non-profit institutions pay relatively less attention to the development of high quality supervising bodies and delegate little to management. Our findings also indicate that governance processes in private institutions are more aligned with the business model and that this alignment is likely driven by a concern to improve decision making. By contrast, our data also suggest that in local government-owned institutions re-election concerns of politicians-trustees are an important force in the governance processes of these institutions. In view of these adverse incentives - in contrast to the case of private organizations - a governance code is unlikely to entail much improvement in government-owned organizations. Copyright © 2010 John Wiley & Sons, Ltd.

Thermal simulation of storage in TSS-Galleries

International Nuclear Information System (INIS)

Lain Huerta, R.; Martinez Santiago, T.; Ramirez Oyangueren, P.

1993-01-01

This report describes the experiment ''thermal simulation of storage in TSS-galleries'' what is been developed in salt mine of Asse, Germany. The report has 3 part: 1) Analysis of objectives and general description of boundary layers. 2) Geomechanics parameters of salt mine. 3) Thermal modelization, thermomechanics modelization and data acquisition

Does Capital Structure Influence Company Profitability?

Directory of Open Access Journals (Sweden)

Herciu Mihaela

2017-12-01

Full Text Available Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets and ROE (return on equity will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection of capital structure. The samples consist on the most profitable non-financial companies ranked in Fortune Global 500. The companies will be grouped in clusters (based on industry or debt-to-equity ratio in order to identify the signification of the correlation between the profit and the balance sheet structure. The main results of the paper refer to the company profitability that can be increased by using an optimal structure of liabilities and equity.

Digital marketing plan for a non-profit organization. Case: Nordic ASEAN Business Forum Ry

OpenAIRE

Ngo, Chi

2017-01-01

The Internet is changing people’s lives as well as the way organizations operate. In fact, digitalization and digital marketing are considered essential in organization’s operations. In this context, the capability to facilitate and master digital marketing becomes a key asset of an organization to stay competitive. This project-based thesis was commissioned by Nordic ASEAN Business Forum (NABF), a non-profit organization based in Helsinki, Finland. The need for the thesis comes from the ...

Decision making in a non-profit engineering environment

International Nuclear Information System (INIS)

Christensen, D.C.

1997-06-01

A conceptual management framework is developed and applied in a science and engineering organization located within a non-profit, public institution. The goal of this research is to select a set of projects whose combined contributions to the organization's strategic interests satisfy sponsor desires and can be completed within existing time and resource constraints. The development of the rationale for project selection and implementation within the plutonium facility at Los Alamos National Laboratory is studied. This includes the integration of prioritization decision tools, optimization techniques, and advanced planning and scheduling tools. The Nuclear Materials Technology Division is the custodian of the plutonium facility, whose mission is to develop, demonstrate, and deploy technologies necessary to address the nation's and world's plutonium problems. This includes management of nuclear weapon stockpile components, stabilization of plutonium residues, clean-up of contaminated soils and facilities, support to non-proliferation and arms control initiatives, and the eventual disposition of surplus plutonium. In this study, projects are evaluated against selection criteria deemed to be of critical program importance. The Analytic Hierarchy Process is used to evaluate and rank the importance of the suite of candidate projects. Because individual projects may be of interest to a number of business sectors and sponsors, the approach must be capable of using funding sources in an integrated manner in order to meet overall facility and program strategies. Finally, project planning and scheduling tools are integrated into the decision network in order to ensure that appropriate resource leveling occurs and that the actual project selection takes into account the temporal relationships among available resources

Measurements of indoor 222Rn concentration in two art galleries

International Nuclear Information System (INIS)

Carneiro, Luana Gomes; Braz, Delson; Jesus, Edgar Francisco de; Cunha, Kenya Dias da; Medeiros, Geiza; Zouain, Felipe; Pitassi, Gabriel; Leite, Carlos Barros; Cardoso, Katia

2009-01-01

It is point out that radon and their decay products in environment give high dose to human lung. Studies indicate that the indoor radon inhalation by humans has been considered probably the second most important cause of lung cancer after of smoking. A passive-type radon detector was used for measuring indoor radon concentration in two art galleries at Rio de Janeiro city during 90 days January to March, 2009. The aim of this study is to evaluate the occupational and public radon exposure in art galleries and museums. This paper shows the preliminary results of samples collected at two art galleries located in Gavea, Rio de Janeiro city. 30 LEXAN (GE) track detectors were exposed in the air (indoor as well as outdoor). The samples were collected in the same building which is a construction of XIX century. The analysis of the results suggests that the 222 Rn concentration levels are different in both sampling site, in closed environmental, demonstrating that, although the construction materials are the same the absence of circulating air is a factor very important to increase the concentration of indoor Rn. (author)

From Financialization to Low and Non-Profit: Emerging Media Models for Freedom

Directory of Open Access Journals (Sweden)

Nuria Almiron-Roig

2011-01-01

Full Text Available In the midst of what is probably the worst economic and financial crisis the capitalist world has ever experienced, professional journalistic structures and news organizations are disintegrating. While mainstream current economic and media gurus –and the whole media executive class around the globe– are claiming for a business model change that allows them to go on making lots of money, many voices have been raised in unison to ask for a true radical change: money cannot be the first goal, but rather public interest. This paper presents the outcome of a research on the non-profit alternatives currently under debate destined to help journalism survive.

The influence of the whispering gallery modes resonators shape on their sensitivity to the movement

Science.gov (United States)

Filatov, Yuri V.; Govorenko, Ekaterina V.; Kukaev, Alexander S.; Shalymov, Egor V.; Venediktov, Vladimir Yu.

2017-05-01

The optical whispering gallery modes resonators are axially symmetrical resonators with smooth edges, supporting the existence of the whispering gallery modes by the total internal reflection on the surface of the resonator. For today various types of such resonators were developed, namely the ball-shaped, tor-shaped, bottle-shaped, disk-shaped etc. The movement of whispering gallery modes resonators in inertial space causes the changes of their shape. The result is a spectral shift of the whispering gallery modes. Optical methods allow to register this shift with high precision. It can be used in particular for the measurement of angular velocities in inertial orientation and navigation systems. However, different types of resonators react to the movement on a miscellaneous. In addition, their sensitivity to movement can be changed when changing the geometric parameters of these resonators. This work is devoted to a research of these aspects.

Krasotshnõje snõ Sed Arte Gallery / Irina Butjajeva

Index Scriptorium Estoniae

Butjajeva, Irina

2007-01-01

Valgevene kunstnike Jelena Shlegeli, Vladimir Gontsharuki, Dmitri Zenkovitshi ja Dmitri Masli maalinäitus "Valgevene värvilised unenäod" Tallinna galeriis Aatrium. Näitust vahendas Sed Arte Gallery, galerist Olga Ljubaskina

Management of Enterprise Profit: Theory and Methodology

Directory of Open Access Journals (Sweden)

Nadezhda Sergeevna Piontkevich

2015-12-01

Full Text Available Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and methodological approach to profit management of organization is offered: its application is connected with revision of acting control system of enterprise profit on the basis of assessing the initial condition of profit, planning the demanded profit level, periodical monitoring condition of planned values on profit, and also adoption of flexible administrative decisions on reduction of deviations and increasing the efficiency of organization activity. The system of profit formation including corresponding income and expenses of organization is presented. Methods of revenue planning are characterized. The characteristics of income and expenses connected with non-operating operations and transactions is given. The essence of the main directions of using enterprise profit is revealed. Need of application of author’s technique of management of profit of organization taking into account influence of external and internal factors is proved. The universal purpose of management of profit of organization and a task providing achievement of the goal are formulated . Tools of assessment efficiency of the system of formation and use of profit which is actually created in organization are offered. The methodical approach to planning of profit allowing to increase efficiency of activity of organization is presented. The mechanism of an assessment deviations of planned indicators of effective management of profit from actual and adoptions of correcting decisions on

InfoGallery: Informative Arts Services for Physical Library Spaces

DEFF Research Database (Denmark)

Grønbæk, Kaj; Rohde, Anne; Sundararajah, Balasuthas

2006-01-01

Much focus in digital libraries research has been devoted to new online services rather than services for the visitors in the physical library. This paper describes InfoGallery, which is a web-based infrastructure for enriching the physical library space with informative art "exhibitions......" of digital library material and other relevant information, such as RSS news streams, event announcements etc. InfoGallery presents information in an aesthetically attractive manner on a variety of surfaces in the library, including cylindrical displays and floors. The infrastructure consists of a server...... structure, an editor application and a variety of display clients. The paper discusses the design of the infrastructure and its utilization of RSS, podcasts and manually edited news. Applications in the library domain are described and the experiences are discussed....

Charity care: do not-for-profits influence for-profits?

Science.gov (United States)

Clement, Jan P; White, Kenneth R; Valdmanis, Vivian

2002-03-01

This study further examines whether not-for-profit hospitals exert pressure on for-profit hospitals to provide charity care and whether for-profit hospitals react differently than not-for-profit hospitals to managed care pressures and hospital competition in providing charity care. A two equation model is estimated using 1996 data from California hospitals. The results indicate that in mixed ownership markets, for-profit hospitals provide significantly less charity care as not-for-profit hospitals in the market provide more. Unexpectedly, study for-profit hospitals were not more influenced by price competition than other hospitals with respect to charity care. Having a unique role in providing charity care may justify continuing tax exemption for not-for-profit hospitals and enhance interest in payment and other policies with regard to conversions to ensure that not-for-profit hospitals continue to be represented in market areas.

DISCRIMINANT ANALYSIS OF BANK PROFITABILITY LEVELS

Directory of Open Access Journals (Sweden)

Ante Rozga

2013-02-01

Full Text Available Discriminant analysis has been employed in this paper in order to identify and explain key features of bank profitability levels. Bank profitability is set up in the form of two categorical variables: profit or loss recorded and above or below average return on equity. Predictor variables are selected from various groups of financial indicators usually included in the empirical work on microeconomic determinants of bank profitability. The data from the Croatian banking sector is analyzed using the Enter method. General recommendations for a more profitable business of banking found in the bank management literature and existing empirical framework such as rationalization of overhead costs, asset growth, increase of non-interest income by expanding scale and scope of financial products proved to be important for classification of banks in different profitability levels. A higher market share may bring additional advantages. Classification results, canonical correlation and Wilks’ Lambda test confirm statistical significance of research results. Altogether, discriminant analysis turns out to be a suitable statistical method for solving presented research problem and moving forward from the bankruptcy, credit rating or default issues in finance.

Lab, Field, Gallery and Beyond

DEFF Research Database (Denmark)

Binder, Thomas; Koskinen, Ilpo; Redström, Johan

2009-01-01

Over the last ten years we have seen a growing number of researchers integrating design experiments in their research inquiries. Initially, this work borrowed heavily from neighboring fields, employing a dual strategy in which design experiments and their evaluation were largely treated as separate...... processes that were often carried out by different people. More recently, design researchers have developed several approaches that integrate design-specific work methods to research. This paper takes a methodological look at three such established approaches that we call Lab, Field, and Gallery. We...

Avoidance of international double taxation. Taxation of business profits in Romania

OpenAIRE

Florin Dumiter; Ștefania Jimon

2017-01-01

In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

Whispering gallery mode selection in optical bottle microresonators

Science.gov (United States)

Ding, Ming; Senthil Murugan, Ganapathy; Brambilla, Gilberto; Zervas, Michalis N.

2012-02-01

We demonstrated a method to excite selected whispering gallery modes in optical bottle microresonators (BMR) by inscribing microgroove scars on their surface by focused ion beam milling. Substantial spectral clean-up is obtained in appropriately scarred BMRs, providing the potential for high performance sensors and other optical devices.

Risk Pricing and Profit Maximization of Insurance Companies ...

African Journals Online (AJOL)

The research investigates the impact of pricing of risk on the profitability of Nigeria insurance market and also the relationship between operation expenses and profitability of the non-life insurance market in Nigeria. Results show that economy, competition and government regulation have effect on pricing of risk. Also, it was ...

High frequency of trypanosomatids in gallery forest bats of a Neotropical savanna.

Science.gov (United States)

Lourenço, João Lucas M; Minuzzi-Souza, Thaís T C; Silva, Larissa R; Oliveira, Amanda C; Mendonça, Vagner J; Nitz, Nadjar; Aguiar, Ludmilla M S; Gurgel-Gonçalves, Rodrigo

2018-01-01

Bats are well-known hosts of trypanosomatids, though information about their role as reservoirs of these protozoans in the Brazilian savanna is poorly known. We aimed to analyze the occurrence of trypanosomatid species in bats occurring in remnants of gallery forests of Brasília, Federal District of Brazil. We sampled bats using mist nets in six sites, and we collected blood, wing fragments and oral swab samples from all captured individuals. Trypanosomatids were identified in the captured bats through sequencing of the SSUrRNA region and kDNA qPCR. We found no parasite in blood smears of 146 individuals of 14 species captured, but blood cultures were positive for nine bats. We detected trypanosomatids molecularly in 111 (76%) specimens of all bat species in the studied areas. Most of the infected bats had Leishmania-like DNA detected in blood and swab samples of the oral mucosa. We distinguished three species of Trypanosoma (Trypanosoma dionisii, T. rangeli and T. cruzi) in Carollia perspicillata. SSUrRNA PCR of oral samples is a non-invasive and practical method for identification of trypanosomatid species in bats. Our results support our belief that bats could be potential reservoirs for Trypanosoma and Leishmania-like species in the enzootic cycle of these parasites in gallery forests of the Brazilian Cerrado biome. Copyright © 2017 Elsevier B.V. All rights reserved.

Museums and art galleries as partners for public health interventions.

Science.gov (United States)

Camic, Paul M; Chatterjee, Helen J

2013-01-01

The majority of public health programmes are based in schools, places of employment and in community settings. Likewise, nearly all health-care interventions occur in clinics and hospitals. An underdeveloped area for public health-related planning that carries international implications is the cultural heritage sector, and specifically museums and art galleries. This paper presents a rationale for the use of museums and art galleries as sites for public health interventions and health promotion programmes through discussing the social role of these organisations in the health and well-being of the communities they serve. Recent research from several countries is reviewed and integrated into a proposed framework for future collaboration between cultural heritage, health-care and university sectors to further advance research, policy development and evidence-based practice.

Segmenting health maintenance organizations to study productivity and profitability.

Science.gov (United States)

Sobol, M G

2000-01-01

As the decade ended, health maintenance organizations (HMOs) were increasing in popularity as a means of health care delivery. These groups take many forms, so it is important for the analyst to see if the efficiency and financial results for these different forms vary. The four major forms are profit vs. not-for-profit, chain vs. non-chain, group/staff vs. individual practice association (IPA), and federally qualified vs. non-federally qualified. Using a nationwide database of all the HMOs in the United States, the article compares liquidity rates, leverage ratios, profitability ratios, marketing, and per member ratios across the four groups using paired t tests. The two classifications that showed the most differences were group/staff vs. IPA and federally qualified vs. non-federally qualified. IPAs have a better liquidity position and lower leverage ratios than group/staff but their administrative costs are higher and the time to receive payments and to pay debts is higher. Non-federally qualified have somewhat higher liquidity ratios and higher profitability ratios. These significant differences in financial outcomes indicate that studies of HMOs should segment different major forms of organizations and study them separately before trying to show the effects of different policies on HMO efficiency and effectiveness.

Engaging Families in the Galleries Using Design Thinking

Science.gov (United States)

Larson, Lucy

2017-01-01

The Palo Alto Art Center sought a solution to the challenge that loyal family audiences, visiting weekly for art studio classes, rarely visit the contemporary art exhibition galleries. This article relates the experience of using the human-centered design process, often called Design Thinking, as the methodology to create a solution for family…

A gallery support

Energy Technology Data Exchange (ETDEWEB)

Erokhin, A I; Orekhov, D M; Romanov, P D; Semenov, U N; Sokov, G D; Trubnikov, V P

1981-10-15

The gallery support includes a middle section consisting of forward and aft hydraulic walls, a roof timber and a foundation on which the cross beam is connected to a longitudinal element, and outer sections mounted on both sides of the longitudinal element behind the cross beam; these outer sections contain the roof timbers, the hydraulic walls and the foundations which are connected to the cross beam by a hydraulic jack. In order to increase the areas where it may be used, particularly for variable-level mining works, the connector between the longitudinal element and the cross beam is hinge mounted, while the roof timbers of the outer sections are connected together by an adjustible jack and are constructed to allow detachable beams to be mounted on them under the arched support; the forward hydraulic props of the mid section are mounted on the ends of the cross beam.

What Can the Habitable Zone Gallery Do For You?

Science.gov (United States)

Gelino, Dawn M.; Kane, Stephen

2015-12-01

The Habitable Zone Gallery (www.hzgallery.org) came online in August 2011 as a service to the exoplanet community that provides Habitable Zone (HZ) information for each of the exoplanetary systems with known planetary orbital parameters. The service includes a sortable table, a plot with the period and eccentricity of each of the planets with respect to their time spent in the HZ, a gallery of known systems which plot the orbits and the location of the HZ with respect to those orbits, and orbital movies. Recently, we have added new features including: implementation of both conservative and optimistic HZs, more user-friendly table and movies, movies for circumbinary planets, and a count of planets whose orbits lie entirely within the system's HZ. Here we discuss various educational and scientific applications of the site such as target selection, exploring planets with eccentric or circumbinary orbits, and investigating habitability.

Statistical methods for analysing the relationship between bank profitability and liquidity

OpenAIRE

Boguslaw Guzik

2006-01-01

The article analyses the most popular methods for the empirical estimation of the relationship between bank profitability and liquidity. Owing to the fact that profitability depends on various factors (both economic and non-economic), a simple correlation coefficient, two-dimensional (profitability/liquidity) graphs or models where profitability depends only on liquidity variable do not provide good and reliable results. Quite good results can be obtained only when multifactorial profitabilit...

The whispering gallery as an optical component in the X-ray region

International Nuclear Information System (INIS)

Howells, M.R.

1995-08-01

The whispering gallery phenomenon in acoustics has been known and studied for more than a century, and the same effect has been observed to take place with waves other than sound waves. In this paper we review the theoretical basis and attractive features of the whispering gallery as a soft x-ray optical component and indicate some of its potential applications. We then describe what may be its most unique capability which, in favorable cases, is to provide a way. to manipulate the phase difference between the s and p polarization components and thus to generate circularly or elliptically polarized soft x-rays

How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

Science.gov (United States)

Busterna, John C.

1989-01-01

Explores whether different levels of a manager's ownership of a newspaper affects the manager's profit maximizing attitudes and behavior. Finds that owner-managers tend to place less emphasis on profits than non-owner-controlled newspapers, contrary to economic theory and empirical evidence from other industries. (RS)

Partnership in civil society : a case of building trust between non-profit associations and international NGOs in Lao PDR

OpenAIRE

Purdin, Sky

2015-01-01

The purpose of this Master's thesis is to develop a context-specific substantive theory of trust building based on the experiences of development workers in Laos, as well as the methods they identify as keys to a better partnership. The research material is based on eleven interviews with civil society development workers in Vientiane, Laos. The study context is partnerships between in-country International Non-Governmental Organizations and local Non-Profit Associations. ...

Economic characteristic of non-profit sport clubs and their relations with municipalities and sport federations

OpenAIRE

Marek Pavlik

2013-01-01

There is a running discussion about the system of financing sport from public budgets and there are opinions that the sport is not sufficiently supported. We know surprisingly little about the situation of non-profit sport clubs and to find a better support system we have to gather information about the environment of sport clubs. What do we know about relations of sport clubs with public authorities and their own sport union/federation and why do we need to know? The aim of this paper is to ...

The role of non-financial performance measures in predicting hospital financial performance: the case of for-profit system hospitals.

Science.gov (United States)

Vélez-González, Heltie; Pradhan, Rohit; Weech-Maldonado, Robert

2011-01-01

Non-financial measures have found increasing acceptance in the business world--however, their application in the health care industry remains limited. The purpose of this article is to understand the influence of non-financial measures (efficiency, productivity, and quality) on the financial performance of for-profit system hospitals. The sample consists of 499 for-profit system hospitals in the United States from 1999 to 2002. Data analyzed include the American Hospital Association's Annual Survey, Medicare Cost Reports, Joint Commission's quality scores, and the Centers for Medicare & Medicaid Services' Hospital Case Mix Index. Dependent variables consist of financial measures (operating and total margins), while independent variables include measures of efficiency, productivity, and quality. Our results suggest the influence of non-financial performance measures on financial performance; occupancy rate positively influences financial performance while greater labor intensity may have negative implications for financial performance. In addition, we show that quality positively influences financial performance thereby offering a potential business case for quality. This result has important managerial and policy implications as it may incentivize capital and human resource investments required to improve hospital quality of care.

Determinants of Sustainability and Organisational Effectiveness in Non-Profit Organisations

Directory of Open Access Journals (Sweden)

Chux Gervase Iwu

2015-07-01

Full Text Available This case study investigates the criteria for organizational effectiveness in non-profit organizations (NPOs with the aim to determine how the elements of sustainability fit within the criteria. To achieve this, the study utilized the research questions: “what criteria do NPOs use to evaluate their effectiveness?” and “how is sustainability embedded in NPO effectiveness?” The research design was interpretivist, adopting focus group interviews to obtain data. Specifically, two focus group interviews were held with the top management of an NPO which revealed that both financial and non-financial criteria were equally essential for NPO effectiveness. This finding is consistent with the literature, although it contradicts the initial assumption of the study that NPO effectiveness was based more on non-financial criteria than financial criteria. The study also found that the effectiveness of an NPO should be viewed in two ways: firstly, “the full achievement of its mandate” and, secondly, “the ability to run business projects to cover cost.” It also emerged that both the ability to cover costs and the achievement of a mandate should be done in a sustainable manner (a sustainable manner is seen as one that is harmonious with the natural and the socio-political environment. The results of this paper present a practical case for the management of NPOs by reiterating that the full achievement of the NPO mandate and the successful running of social projects to generate funds for sustainability are key elements of effectiveness. Given the essential role that NPOs play in developing countries, this study has provided the foundation for more widespread enquiry into the sustainability and effectiveness of NPOs.

Experiences from a Real-Time Mobile Collaborative Writing System in an Art Gallery

DEFF Research Database (Denmark)

Korn, Matthias; Polli, Anna Maria; Klokmose, Clemens Nylandsted

We present first experiences from Local Area Artworks, a system enabling collaborative art interpretation on-site, deployed during an exhibition in a local art gallery. Through the system, we explore ways to re-connect people to local places by making use of their personal mobile devices...... as interfaces to the shared physical space. With a collocated collaborative writing system in the semi-public space of a gallery, we encourage local art discussions and provide a platform for the public to actively participate in interpretations of individual artworks. In this paper, we focus on the experiences...

Time-efficient CT colonography interpretation using an advanced image-gallery-based, computer-aided ''first-reader'' workflow for the detection of colorectal adenomas

International Nuclear Information System (INIS)

Mang, Thomas; Ringl, Helmut; Weber, Michael; Mueller-Mang, Christina; Hermosillo, Gerardo; Wolf, Matthias; Bogoni, Luca; Salganicoff, Marcos; Raykar, Vikas; Graser, Anno

2012-01-01

To assess the performance of an advanced ''first-reader'' workflow for computer-aided detection (CAD) of colorectal adenomas ≥ 6 mm at computed tomographic colonography (CTC) in a low-prevalence cohort. A total of 616 colonoscopy-validated CTC patient-datasets were retrospectively reviewed by a radiologist using a ''first-reader'' CAD workflow. CAD detections were presented as galleries of six automatically generated two-dimensional (2D) and three-dimensional (3D) images together with interactive 3D target views and 2D multiplanar views of the complete dataset. Each patient-dataset was interpreted by initially using CAD image-galleries followed by a fast 2D review to address unprompted colonic areas. Per-patient, per-polyp, and per-adenoma sensitivities were calculated for lesions ≥ 6 mm. Statistical testing employed Fisher's exact and McNemar tests. In 91/616 patients, 131 polyps (92 adenomas, 39 non-adenomas) ≥ 6 mm and two cancers were identified by reference standard. Using the CAD gallery-based first-reader workflow, the radiologist detected all adenomas ≥ 10 mm (34/34) and cancers. Per-patient and polyp sensitivities for lesions ≥ 6 mm were 84.3 % (75/89), and 83.2 % (109/131), respectively, with 89.1 % (57/64) and 85.9 % (79/92) for adenomas. Overall specificity was 95.6 % (504/527). Mean interpretation time was 3.1 min per patient. A CAD algorithm, applied in an image-gallery-based first-reader workflow, can substantially decrease reading times while enabling accurate detection of colorectal adenomas in a low-prevalence population. (orig.)

Surface-Enhanced Raman Scattering Using Silica Whispering-Gallery Mode Resonators

Science.gov (United States)

Anderson, Mark S.

2013-01-01

The motivation of this work was to have robust spectroscopic sensors for sensitive detection and chemical analysis of organic and molecular compounds. The solution is to use silica sphere optical resonators to provide surface-enhanced spectroscopic signal. Whispering-gallery mode (WGM) resonators made from silica microspheres were used for surface-enhanced Raman scattering (SERS) without coupling to a plasmonic mechanism. Large Raman signal enhancement is observed by exclusively using 5.08-micron silica spheres with 785-nm laser excitation. The advantage of this non-plasmonic approach is that the active substrate is chemically inert silica, thermally stable, and relatively simple to fabricate. The Raman signal enhancement is broadly applicable to a wide range of molecular functional groups including aliphatic hydrocarbons, siloxanes, and esters. Applications include trace organic analysis, particularly for in situ planetary instruments that require robust sensors with consistent response.

Facebook satisfaction and its impacts on fundraising: a case study at a Portuguese non-profit organization

OpenAIRE

Laureano, R. M. S.; Fernandes, A. L.; Hassamo, S.; Alturas, B.

2018-01-01

Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered t...

Mechanical behavior of galleries in deep clay - Study of a concrete example

International Nuclear Information System (INIS)

Rousset, G.; Jehan, R.A.; Bonne, A.; Fernique, J.C.

1985-01-01

At important depths such as those envisaged for the construction of a radioactive waste disposal, clay appears to be a material of rather weak resistance. One of the first problems to be studied is the technical feasibility of a disposal facility. The time-dependent and strain-softening behavior of the clay plays a significant role in the long term stability of the lined galleries. The in-situ measurements carried out during the digging of a gallery in Boom clay (Belgium), under a 250 m overburden are presented. The data obtained are analyzed by means of an elastoviscoplastic model including strain softening behavior of the clay

Low threshold lasing of bubble-containing glass microspheres by non-whispering gallery mode excitation over a wide wavelength range

Energy Technology Data Exchange (ETDEWEB)

Kumagai, Tsutaru, E-mail: kumagai.t.af@m.titech.ac.jp; Kishi, Tetsuo; Yano, Tetsuji [Department of Chemistry and Materials Science, Tokyo Institute of Technology, 2-12-1 Ookayama, Meguro-ku, Tokyo 152-8550 (Japan)

2015-03-21

Bubble-containing Nd{sup 3+}-doped tellurite glass microspheres were fabricated by localized laser heating technique to investigate their optical properties for use as microresonators. Fluorescence and excitation spectra measurements were performed by pumping with a tunable CW-Ti:Sapphire laser. The excitation spectra manifested several sharp peaks due to the conventional whispering gallery mode (WGM) when the pumping laser was irradiated to the edge part of the microsphere. However, when the excitation light was irradiated on the bubble position inside the microsphere, “non-WGM excitation” was induced, giving rise to numerous peaks at a broad wavelength range in the excitation spectra. Thus, efficient excitation was achieved over a wide wavelength range. Lasing threshold excited at the bubble position was much lower than that for the excitation at the edges of the microsphere. The lowest value of the laser threshold was 34 μW for a 4 μm sphere containing a 0.5 μm bubble. Efficiency of the excitation at the bubble position with broadband light was calculated to be 5 times higher than that for the edge of the microsphere. The bubble-containing microsphere enables efficient utilization of broadband light excitation from light-emitting diodes and solar light.

Non-isothermal cure and exfoliation of tri-functional epoxy-clay nanocomposites

Directory of Open Access Journals (Sweden)

F. Shiravand

2015-08-01

Full Text Available The non-isothermal cure kinetics of polymer silicate layered nanocomposites based on a tri-functional epoxy resin has been investigated by differential scanning calorimetry. From an analysis of the kinetics as a function of the clay content, it can be concluded that the non-isothermal cure reaction can be considered to consist of four different processes: the reaction of epoxy groups with the diamine curing agent; an intra-gallery homopolymerisation reaction which occurs concurrently with the epoxy-amine reaction; and two extra-gallery homopolymerisation reactions, catalysed by the onium ion of the organically modified clay and by the tertiary amines resulting from the epoxy-amine reaction. The final nanostructure displays a similar quality of exfoliation as that observed for the isothermal cure of the same nanocomposite system. This implies that the intra-gallery reaction, which is responsible for the exfoliation, is not significantly inhibited by the extra-gallery epoxy-amine cross-linking reaction.

Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate

OpenAIRE

Callard, C; Thompson, D; Collishaw, N

2005-01-01

Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to othe...

On the Problem of Filtration to an Imperfect Gallery in a Pressureless Bed

Science.gov (United States)

Bereslavskii, É. N.; Dudina, L. M.

2018-01-01

The problem of plane steady-state filtration in a pressureless bed to an imperfect gallery in the presence of evaporation from the flow free surface is considered. To study such type of flow, a mixed boundary-value problem of the theory of analytical functions is formulated and solved with application of the Polubarinova-Kochina method. Based on the model suggested, an algorithm for computing the discharge of the gallery and the ordinate of free surface emergence to the impermeable screen is developed. A detailed hydrodynamic analysis of the influence of all physical parameters of the model on the desired filtration characteristics is given.

Contested spacing: International non-profit organizations and the mobility of asylum seekers

DEFF Research Database (Denmark)

Albu, Oana Brindusa

The importance of examining space from an organizational standpoint is timely, not the least because the use of this concept has critical and often unintended social, and political effects (Mengis, Nicolini & Gorli, 2016). The global refugee crisis following the post-2015 Syrian conflict is perhaps...... one indicative situation of the highly contested ways in which international non-profit organizations (INGOs) create spaces for their organizational activities (e.g., build informal settlements to provide emergency aid), and thus affect how individuals (e.g., asylum seekers) get re-settled, confined...... to, or even restricted from living in such spaces. These matters are relevant since in the contexts where both the opportunities to move freely and being at peace are challenged, space is not only a neutral structure in which such contested organizing takes place (Mengis et al., 2016). Rather...

Detecting single viruses and nanoparticles using whispering gallery microlasers.

Science.gov (United States)

He, Lina; Ozdemir, Sahin Kaya; Zhu, Jiangang; Kim, Woosung; Yang, Lan

2011-06-26

There is a strong demand for portable systems that can detect and characterize individual pathogens and other nanoscale objects without the use of labels, for applications in human health, homeland security, environmental monitoring and diagnostics. However, most nanoscale objects of interest have low polarizabilities due to their small size and low refractive index contrast with the surrounding medium. This leads to weak light-matter interactions, and thus makes the label-free detection of single nanoparticles very difficult. Micro- and nano-photonic devices have emerged as highly sensitive platforms for such applications, because the combination of high quality factor Q and small mode volume V leads to significantly enhanced light-matter interactions. For example, whispering gallery mode microresonators have been used to detect and characterize single influenza virions and polystyrene nanoparticles with a radius of 30 nm (ref. 12) by measuring in the transmission spectrum either the resonance shift or mode splitting induced by the nanoscale objects. Increasing Q leads to a narrower resonance linewidth, which makes it possible to resolve smaller changes in the transmission spectrum, and thus leads to improved performance. Here, we report a whispering gallery mode microlaser-based real-time and label-free detection method that can detect individual 15-nm-radius polystyrene nanoparticles, 10-nm gold nanoparticles and influenza A virions in air, and 30 nm polystyrene nanoparticles in water. Our approach relies on measuring changes in the beat note that is produced when an ultra-narrow emission line from a whispering gallery mode microlaser is split into two modes by a nanoscale object, and these two modes then interfere. The ultimate detection limit is set by the laser linewidth, which can be made much narrower than the resonance linewidth of any passive resonator. This means that microlaser sensors have the potential to detect objects that are too small to be

Microwave oscillator with 'whispering gallery' resonator

International Nuclear Information System (INIS)

Kirichenko, A.Ya.; Prokopenko, Yu.V.; Filippov, Yu.F.; Lonin, Yu.F.; Papkovich, V.G.; Ponomarev, A.G.; Prokopenko, Yu.V.; Uvarov, V.T.

2010-01-01

It was presented researches of a generation of microwave radiation into system with azimuthally periodical relativistic electron beam current that excites a high-Q quasi-optical dielectric resonator. The Eigen parameters of cylindrical Teflon resonator were determined by numerical computation. Registration of the microwave radiation realizes by a crystal set of 8-mm wavelength range. Research projects of microwave oscillators with high-Q resonators, in which 'whispering gallery' oscillations are excited by an electron flow, are presented. Multiresonator oscillators ideology is based on principles of microwave generation in klystrons with both subcritical and supercritical electron beams currents.

Memorializing the Wars of Religion in Early Seventeenth-Century French Picture Galleries : Protestants and Catholics Painting the Contested Past

NARCIS (Netherlands)

van der Linden, David

2017-01-01

This article examines how Protestant and Catholic elites in early seventeenth-century France memorialized the Wars of Religion in purpose-built picture galleries. Postwar France remained a divided nation, and portrait galleries offered a sectarian memory of the conflict, glorifying party heroes.

Reporting on What Jane Saw 2.0: Female Celebrity and Sensationalism in Boydell’s Shakespeare Gallery

Directory of Open Access Journals (Sweden)

Janine Barchas

2015-03-01

Full Text Available This essay reports on ongoing efforts to build an accurate digital model of John Boydell’s popular Shakespeare Gallery precisely as it looked in August 1796—when a 20-year-old Jane Austen visited London’s sites, staying within a ten-minute walk from the gallery. The essay argues for the substantial difference between studying Boydell’s pictures in a paper volume (whether as lists, illustrations in books, or engraved folio plates and viewing them as an exhibition of paintings on walls, albeit virtual ones. For example, the digital reconstruction illuminated commissions from several female participants in Boydell’s male-dominated gallery, especially Angelica Kauffman (1741-1807 and Anne Seymour Damer (1749-1828. In addition, the essay also recounts how the celebrity of model Emma Hart/Hamilton (1765-1815 safeguarded one Boydell painting from oblivion while The Shakespeare Gallery proved the site of a strange form of self-promotion practiced by actress Mary Wells (1762-1829. Our digital visualization of an historic exhibition in 1796 brought the controversial celebrity of a few women artists into focus. In sum, this essay shows DH methodology in action while sampling what might be gleaned when digital tools serve historical scholarship in the humanities.

All’origine dei differenziali salariali di genere nel settore non profit. il caso delle cooperative sociali italiane

Directory of Open Access Journals (Sweden)

Federica D’Isanto

2013-01-01

Full Text Available L’elevata quota di lavoratrici nelle organizzazioni non profit potrebbe indurre a rite-nere le cooperative sociali un luogo ideale per la manodopera femminile, proprio perché in questo tipo di istituzioni le donne avrebbero maggiori possibilità di impiego e mag-giori opportunità di accedere a posizioni di potere organizzativo (data la peculiare natu-ra democratica che caratterizzerebbe tali istituzioni. Sebbene l’aumento della parteci-pazione femminile nel mercato del lavoro sociale abbia un impatto positivo sul tasso di crescita dell’economia, è stato dimostrato che la predominanza delle donne nel settore nonprofit non solo non riesce sempre a tradursi in un’attenuazione delle discriminazioni di genere in termini di carriera, retribuzione e accesso a ruoli di comando, ma rischia anche di implicare, tramite la mancata valorizzazione del loro apporto, la svalutazione economica dell’intero settore. I dati, infatti, confermano la presenza di potenti meccani-smi discriminatori rispetto al genere, tanto più sorprendenti quanto più si consideri l’elevata presenza di donne tra i lavoratori di queste organizzazioni.In Italia nel 2007 è emerso che il 74% della forza lavoro nel settore nonprofit era co-stituito da donne.Questo lavoro ha due obiettivi. In primo luogo (e per la prima volta nel contesto ita-liano, si propone di studiare le caratteristiche di questa composizione femminile della forza lavoro, utilizzando la banca dati ICSI 2007 (Indagine Cooperative Sociali Italia-ne; in secondo luogo, di analizzare il rapporto esistente tra differenziali salariale di ge-nere e segregazione.I principali risultati sono che anche nel settore non profit esiste un differenziale sala-riale di genere di circa il 16% in favore degli uomini (dato conforme alla media degli altri paesi europei; che esiste la segregazione femminile (orizzontale e verticale e che questa spiega quasi interamente l’esistenza di questo differenziale salariale.

Ultrasonic sounding and monitoring of the excavation damaged zone in a soft supported gallery

International Nuclear Information System (INIS)

Balland, Cyrille; Souley, Mountaka; Morel, Jacques

2012-01-01

Document available in extended abstract form only. Under high in situ stresses and high anisotropic stress ratios, the excavation of underground openings generally causes the creation of a disturbed (EdZ: Excavation disturbed Zone) and/or damaged (EDZ: Excavation Damaged Zone) zone, resulting from the initiation and growth of cracks and fractures and by a redistribution and rearrangement of the initial stresses. Due to the modifications of mechanical and hydro-mechanical properties in the EdZ/EDZ, the latter constitute a potential risk for the efficiency of the geologic and/or engineered barriers. To estimate the performance of a site of radioactive waste storage, it is essential to know the geometry, the extensions of the EdZ/EDZ, the density of cracks, their connectivity and the variations of permeability which can result from it. In particular, their extension depends on numerous factors among which the nature of the rock, the pre-existent fractures and their reactivation, the initial stress field (magnitudes and/or rate of anisotropy), the time, the geometry and the techniques of excavations etc.. In addition, the evolution of EdZ/EDZ properties in the medium term is little or poorly known, particularly under the influence of environmental conditions such as the re-confining by near field rock creep in contact with a rigid structural support or the evolution of hydric conditions (desaturation and re-saturation). Ultrasonic experimentation under the OHZ experiment has been implemented to characterize the EDZ extension and its evolution in time according to the structural support type (soft or rigid) and the environmental conditions present in the laboratory. This study consists of two experimental components: (1) the prior auscultation of the sole and face of the gallery by ultrasonic transmission tomography, (2) the monitoring the EDZ and the analysis of measurable changes in the propagation of ultrasonic waves in the medium term. Mechanical modelling of the

Organizational communication on Twitter: Differences between non-profit and for-profit organizations in the context of climate change

NARCIS (Netherlands)

Holmberg, K.; Hellsten, I.; Schmidt, C.M.

2016-01-01

Twitter as a socio-technical platform provides organizations with new ways to reach their stakeholders. In this paper, we compare the use of Twitter specific affordances – such as hashtags, mentions of usernames and sharing of URLs along the tweets in a sample of 1520 tweets sent by 16 profit

Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

Science.gov (United States)

Huang, Sean S; Yang, Jie; Carroll, Nathan

2018-02-01

About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

Kuni 20. VIII on Tallinnas vastavatud kultuuritehases Polymer ennast sisse seadnud...Rael Artel Gallery

Index Scriptorium Estoniae

2004-01-01

Näha saab G-Labi (Arturas Bumsteinas, Laura Garbstiene, Leedu) heliinstallatsiooni "Mirrors and Copulations", Kiwa heliteost "Hlör U Fang Axaxaxas mlö", Anu Allase kureeritud väljapanekut "Juhitud reisid/Guided Tours" (osalevad Liisi Peets, Katrin Tees, Piret Räni, Anu Vahtra, Daisy Lappard, rühmitus Tiit Sokk: Ulvi Tiit & Marili Sokk, Raivo Hool, Rataplan), Grace Schwindti (London) videot "Desire"

Whispering gallery effect in relativistic optics

Science.gov (United States)

Abe, Y.; Law, K. F. F.; Korneev, Ph.; Fujioka, S.; Kojima, S.; Lee, S.-H.; Sakata, S.; Matsuo, K.; Oshima, A.; Morace, A.; Arikawa, Y.; Yogo, A.; Nakai, M.; Norimatsu, T.; d'Humières, E.; Santos, J. J.; Kondo, K.; Sunahara, A.; Gus'kov, S.; Tikhonchuk, V.

2018-03-01

relativistic laser pulse, confined in a cylindrical-like target, under specific conditions may perform multiple scattering along the internal target surface. This results in the confinement of the laser light, leading to a very efficient interaction. The demonstrated propagation of the laser pulse along the curved surface is just yet another example of the "whispering gallery" effect, although nonideal due to laser-plasma coupling. In the relativistic domain its important feature is a gradual intensity decrease, leading to changes in the interaction conditions. The proccess may pronounce itself in plenty of physical phenomena, including very efficient electron acceleration and generation of relativistic magnetized plasma structures.

The Habitable Zone Gallery 2.0: The Online Exoplanet System Visualization Suite

Science.gov (United States)

Chandler, C. O.; Kane, S. R.; Gelino, D. M.

2017-11-01

The Habitable Zone Gallery 2.0 provides new and improved visualization and data analysis tools to the exoplanet habitability community and beyond. Modules include interactive habitable zone plotting and downloadable 3D animations.

Not-for-profits trek into for-profit accounting: goodwill impairments.

Science.gov (United States)

2011-03-01

Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

Building sustainable neuroscience capacity in Africa: the role of non-profit organisations.

Science.gov (United States)

Karikari, Thomas K; Cobham, Ansa E; Ndams, Iliya S

2016-02-01

While advances in neuroscience are helping to improve many aspects of human life, inequalities exist in this field between Africa and more scientifically-advanced continents. Many African countries lack the infrastructure and appropriately-trained scientists for neuroscience education and research. Addressing these challenges would require the development of innovative approaches to help improve scientific competence for neuroscience across the continent. In recent years, science-based non-profit organisations (NPOs) have been supporting the African neuroscience community to build state-of-the-art scientific capacity for sustainable education and research. Some of these contributions have included: the establishment of training courses and workshops to introduce African scientists to powerful-yet-cost-effective experimental model systems; research infrastructural support and assistance to establish research institutes. Other contributions have come in the form of the promotion of scientific networking, public engagement and advocacy for improved neuroscience funding. Here, we discuss the contributions of NPOs to the development of neuroscience in Africa.

Capital Structure and Profitability of Quoted Companies in Nigeria

Directory of Open Access Journals (Sweden)

AMOS O. AROWOSHEGBE. Ph.D; ACA.

2013-07-01

Full Text Available The study examined the relationship of capital structure to profitability of quoted firms in Nigeria. The study was based on a panel data set from 1996 to 2010 comprising sixty non – financial companies. The study specified two panel regression models. Two profitability measures: Net Profit Margin (NPM and Operating Profit Margin (OPM were taken as the dependent variables respectively. The principal explanatory variable for each of the models was Debt Ratio (DR. The results of the study indicated that there was a significant negative relationship between capital structure and profitability of quoted companies in Nigeria. Indeed, the results the Pecking order theory that profitable firms do not target an optimal level of leverage to balance the benefits and costs of debt financing. Rather, firms use retained earnings first, then debts and finally equity. Such firms would actually be paying high tax charges and also high operating costs arising from over dependence on the money market for their funds requirements. It was recommended that appropriate fiscal policies, relevant capital market institutional and legal framework should be put in place. These measures, we believe, will ensure better access to funds and reduce the cost of doing business.

PROFITABILITY AND FINANCIAL STABILITY

OpenAIRE

CĂRUNTU CONSTANTIN; LĂPĂDUŞI MIHAELA LOREDANA

2011-01-01

The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an ...

Australian doctors and the visual arts. Part 4. Doctors as supporters of art galleries and artists in Victoria.

Science.gov (United States)

Hamilton, D G

1986-07-07

The contribution of doctors to the visual arts is being discussed in a series of six articles. Doctor-artists in New South Wales and Victoria, and doctors as collectors, donors, gallery supporters and writers in New South Wales, have been discussed in earlier articles. This, the fourth article, deals with doctors as supporters of art galleries and artists in Victoria.

22 CFR 226.81 - Prohibition against profit.

Science.gov (United States)

2010-04-01

....81 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Additional Provisions For Awards to Commercial Organizations § 226.81... organization. Profit is any amount in excess of allowable direct and indirect costs. ...

The Service-profit Chain

DEFF Research Database (Denmark)

Grønholdt, Lars; Martensen, Anne

2016-01-01

This paper examines the links between employee attitudes, customer loyalty and company profitability. From a conceptual point of view, this employee-customer-profit chain, also known as the service-profit chain, is well founded and generally accepted. But for many companies, it seems difficult...... to demonstrate such links, and several issues must be addressed to uncover the links. To investigate these links empirically, a hotel chain provided data matching employee and customer measures with measures of profitability. We have successfully employed a modeling approach, and the paper reports empirical...... evidence of the employee-customer-profit chain. As it is possible to estimate the links, we have demonstrated their effect on company profitability. The research findings provide a better understanding of the service-profit chain and may help practitioners in improving company financial performance....

Assessment of a tool for measuring non-profit advocacy efforts in India, Uganda and Yemen.

Science.gov (United States)

Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff

2016-03-01

To improve maternal and child health, the White Ribbon Alliance for Safe Motherhood (WRA) implemented an innovative policy advocacy project in India, Uganda and Yemen from 2009 to 2011. PATH assisted WRA in designing an approach to measure the short- and long-term results of WRA's advocacy efforts.Expert rating instruments have been widely used since 1970s to track country-level program efforts focusing on family planning, maternal and neonatal health, and HIV/AIDS. This article assesses and establishes the strength and applicability of an expert rating tool, the Maternal Health Policy Score (MHPS), in measuring and guiding a non-profit's advocacy efforts.The tool was assessed using five criteria: validity of results, reproducibility of results, acceptability to respondents, internal consistency and cost. The tool proved effective for measuring improvements in the policy environment at both the national and subnational levels that the non-profit intended to effect and useful for identifying strong and weak policy domains. The results are reproducible, though ensuring fidelity in implementation during different rounds of data collection may be difficult. The acceptability of the tool was high among respondents, and also among users of the information.MHPS provides a quick, low-cost method to measure overall changes in the policy environment, giving advocacy organizations and grant makers timely information to gauge the influence of their work and take corrective action. WRA demonstrated the use of MHPS at multiple points in the project: at the onset of a project to identify and strategize around policy domains that need attention, during and at the end of the project to monitor progress made and redirect efforts. © The Author 2014. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

Community Litter Arthropods Associated cerrado and gallery forest, in the Ecological Station Sierra Das Araras - Mato Grosso, Brazil

Directory of Open Access Journals (Sweden)

Daniela Cristina Zardo

2015-12-01

Full Text Available The litter arthropod fauna distinguishes itself by its importance in nutrient cycling and organic matter degradation. This invertebrate fauna has been emphasized as crucial for the processes that structure ecosystems. This study aims to evaluate and compare the arthropod fauna composition, richness and abundance in litter of two environments: the savanna and the gallery forest at Serra das Araras Ecological Station , Mato Grosso. To collect the arthropods a 120m transects for each habitat was delimited, divided into six points in each environment. For all the litter collection points, we marked a plot measuring 1.0 x 1.0 m, totalizing 6m2 for an environment, where the arthropods found were identified by order level, and the individuals were grouped into morphospecies. The total arthropods richness found in the savanna and in the gallery forest areas was 38 morphospecies, 28 morphospecies were found in the savanna and 20 in the gallery forest, with total abundance of 381 individuals, being 226 individuals collected in the savanna and 155 individuals in the gallery forest. The more abundant morphospecies in the savanna and gallery forest belonged to Hymenoptera and Isoptera orders, with 10 and 4 morphospecies and abundance of 263 and 78 individuals respectively. The greatest organism richness and abundance occurred in the savanna, because it is a tropical environment with the greatest biodiversity, especially regarding its insect fauna, and this diversity is primarily concerned with the variety of habitats that the environment provides , which gives the species shelter, food and reproduction sites.

Multivariate Analysis of Profitability Indicators for Selected Companies of Croatian Market

Directory of Open Access Journals (Sweden)

Ana Perisa

2017-12-01

Full Text Available In this paper, the profitability indicators are analysed for the first hundred companies of the Croatian market, which are classified according to the net profit. The profitability indicators included in the analysis are the following: EBIT margin, EBITDA margin, net profit margin, return on assets (ROA, return on invested capital (ROI and return on capital employed (ROCE. By implementing the factor analysis, six chosen profitability indicators have been reduced to two factors, thus solving the multicollinearity problem, which is one of the prerequisites for the cluster analysis. For two extracted factors, the factor scores are calculated and used in the following cluster analysis. By implementing the cluster analysis, selected companies are grouped into clusters according to their similarity in accomplished results that are measured by profitability indicators. The hierarchical and non-hierarchical cluster analyses are conducted and resulted into two clusters where ten companies were in the first cluster, while the other ninety were in the second cluster

DataProfit

DEFF Research Database (Denmark)

2016-01-01

DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling.......DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling....

Organizational resilience: Sustained institutional effectiveness among smaller, private, non-profit US higher education institutions experiencing organizational decline.

Science.gov (United States)

Moran, Kenneth A

2016-06-04

Recent changes in the United States (US) economy have radically disrupted revenue generation among many institutions within higher education within the US. Chief among these disruptions has been fallout associated with the financial crisis of 2008-2009, which triggered a change in the US higher education environment from a period of relative munificence to a prolonged period of scarcity. The hardest hit by this disruption have been smaller, less wealthy institutions which tend to lack the necessary reserves to financially weather the economic storm. Interestingly, a review of institutional effectiveness among these institutions revealed that while many are struggling, some institutions have found ways to not only successfully cope with the impact of declining revenue, but have been able to capitalize on the disruption and thrive. Organizational response is an important factor in successfully coping with conditions of organizational decline. The study examined the impacts of organizational response on institutional effectiveness among higher education institutions experiencing organizational decline. The study's research question asked why some US higher educational institutions are more resilient at coping with organizational decline than other institutions operating within the same segment of the higher education sector. More specifically, what role does organizational resilience have in helping smaller, private non-profit institutions cope and remain effective during organizational decline? A total of 141 US smaller, private non-profit higher educational institutions participated in the study; specifically, the study included responses from participant institutions' key administrators. 60-item survey evaluated administrator responses corresponding to organizational response and institutional effectiveness. Factor analysis was used to specify the underlying structures of rigidity response, resilience response, and institutional effectiveness. Multiple regression

Optimal security design under asymmetric information and profit manipulation

OpenAIRE

Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio

2014-01-01

We consider a model of external financing under ex ante asymmetric information and profit manipulation (non verifability). Contrary to conventional wisdom, the optimal contract is not standard debt, and it is not monotonic. Instead, it resembles a contingent convertible (CoCo) bond. In particular: (i) if the profit manipulation and/or adverse selection are not severe, there exists a unique separating equilibrium in CoCos; (ii) in the intermediate region, if the distribution of earnings is unb...

A critique of social marketing in the non-profit development sector

Directory of Open Access Journals (Sweden)

L.M. Fourie

2009-07-01

Full Text Available In its struggle to find funding, non-profit organisations world-wide are increasingly using social marketing strategies. This approach potentially influences non governmental organisations (NGOs and community based organisations (CBOs in their communication with their “clients”, i.e. those persons and com-munities in need of development. Marketing strategies con-sequently become instruments in achieving social development, with as main premise that behaviour could be changed by means of persuasive, top-down communication. Social marketing, with its roots in marketing, has a strong focus on persuasion and favours top-down communication rather than dialogical communication strategies suggested by the par-ticipatory development communication approach. It is also questionable whether social marketing can be equated with the principles of a Biblically informed approach to communication. With these questions in mind, this article discusses Biblical views on communication and the participatory development communication approach. A critique of the social marketing approach is then offered. It is argued here that there is no clear-cut answer as to whether social marketing could be described as participatory. What is clear is that there are many different views on social marketing, as is the case with participatory approaches. It would thus seem more correct to place social marketing on a participation continuum, rather than to define it as being participatory and thus per definition ethical or not. Finally, a number of suggestions are made which could bring it more in line with the participatory communication approach as well as Biblical principles on com-munication.

A study of grandparents and grandchildren as visitors to museums and art galleries in the UK

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Ela Beaumont

2005-11-01

Full Text Available This paper discusses one aspect of a major research project funded by the Arts and Humanities Research Council of family group visitors to museums and galleries in the UK. Grandparents visiting with their grandchildren are a little understood phenomenon in terms of visitor research and this paper aims to address that balance. The research project focuses on three art galleries and museums in the UK where 44 sets of grandparents were interviewed during the initial stages of the research. Findings have shown a number of interesting facets, some of which are presented in this paper. Grandparents are motivated to visit the museum with their grandchildren in the main because they are seeking an entertaining visit, a day out that is also educational and linked to school projects. They are likely to be the children’s primary carers as parents are out to work and the destination might not link with their own interests but those of the parents. They have social roles to play in their grandchildren’s lives. They often seek activity or workshops in the museum/art gallery that will be of benefit for their grandchildren and encourage them to explore the activities provided. These and other aspects are discussed within the paper. We conclude by suggesting how the findings can be used to inform more sophisticated approaches to ‘family friendly’ initiatives in museums and art galleries.

A Strategic Analysis of Investment Opportunities within British Columbia's Private Healthcare Sector for a Non-Profit Genomics Research Organization

OpenAIRE

Barclay, John W.

2010-01-01

Advances in the genome sciences are leading to the development of new healthcare innovations relevant to the principles of personalized medicine. Genome BC, a non-profit research organization, invests in projects that will help facilitate the integration of these innovations into the delivery of healthcare. This analysis assesses the strategic positioning of private healthcare firms in BC to be early users of such innovations. The analysis assesses the suitability of investment from Genome BC...

The role of gallery forests in maintaining Phlebotominae populations: potential Leishmania spp. vectors in the Brazilian savanna

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Tâmara Dias Oliveira Machado

Full Text Available BACKGROUND Knowledge on synanthropic phlebotomines and their natural infection by Leishmania is necessary for the identification of potential areas for leishmaniasis occurrence. OBJECTIVE To analyse the occurrence of Phlebotominae in gallery forests and household units (HUs in the city of Palmas and to determine the rate of natural infection by trypanosomatids. METHODS Gallery forests and adjacent household areas were sampled on July (dry season and November (rainy season in 2014. The total sampling effort was 960 HP light traps and eight Shannon traps. Trypanosomatids were detected in Phlebotominae females through the amplification of the SSU rDNA region, and the positive samples were used in ITS1-PCR. Trypanosomatid species were identified using sequencing. FINDINGS A total of 1,527 sand flies representing 30 species were captured in which 949 (28 spp. and 578 (22 spp. were registered in July and November, respectively. In July, more specimens were captured in the gallery forests than in the HUs, and Nyssomyia whitmani was particularly frequent. In November, most of the specimens were found in the HUs, and again, Ny. whitmani was the predominant species. Lutzomyia longipalpis was commonly found in domestic areas, while Bichromomyia flaviscutellata was most frequent in gallery forests. Molecular analysis of 154 pools of females (752 specimens identified Leishmania amazonensis, L. infantum, and Crithidia fasciculata in Ny. whitmani, as well as L. amazonensis in Lu. longipalpis, Trypanosoma sp. and L. amazonensis in Pintomyia christenseni, and L. amazonensis in both Psathyromyia hermanlenti and Evandromyia walkeri. MAIN CONCLUSIONS These results show the importance of gallery forests in maintaining Phlebotominae populations in the dry month, as well as their frequent occurrence in household units in the rainy month. This is the first study to identify Leishmania, Trypanosoma, and Crithidia species in Phlebotominae collected in Palmas, Tocantins

Chaco Chachalaca (Ortalis canicollis, Wagler, 1830 feeding ecology in a gallery forest in the South Pantanal (Brazil

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J. Ragusa-Netto

Full Text Available Cracids are generalist frugivores, which often exploit plant food resources such as flowers and leaves, mainly when fruit production declines. The Chaco chachalaca (Ortalis canicollis is the most abundant cracid in the Pantanal (Brazil, and particularly common in the gallery forests. However, the factors related to their occurrence in this habitat type are unclear. In this study I describe the feeding habits and feeding niche breadth fluctuations of the Chaco chachalaca in relation to food resources abundance and diversity at the Miranda river gallery forest (Southern Pantanal. I also analyzed the relationships between Chaco chachalacas feeding activity and food resources abundance. This parameter (flowers and fruits exhibited significant seasonal differences of abundance in which flowers were plentiful at the end of the dry, while fruits were abundant during the early wet season. However, food resources diversity to Chaco chachalacas exhibited no seasonal difference. Their feeding activity paralleled the availability of food resources, so that when some items were massively available an enhanced number of Chaco chachalacas foraged in the gallery forest, particularly during the prolonged dry season when they extensively used flowers and Genipa americana fruits. In fact, the Chaco chachalaca feeding niche breadth value presented low values in this period, while high values were common in the rest of the year. The flexible diet of this cracid, potentially favors their year round presence in the gallery forest, mainly during the prolonged dry season when the propensity for famine might be high. Since the Chaco chachalaca is among the largest and most abundant canopy frugivores in the gallery forest, it may contribute to forest regeneration, an underscored role due to the impact of annual floods and meandering dynamics on tree loss.

The role of gallery forests in maintaining Phlebotominae populations: potential Leishmania spp. vectors in the Brazilian savanna.

Science.gov (United States)

Machado, Tâmara Dias Oliveira; Minuzzi-Souza, Thaís Tâmara Castro; Ferreira, Tauana de Sousa; Freire, Luciana Pereira; Timbó, Renata Velôzo; Vital, Tamires Emanuele; Nitz, Nadjar; Silva, Mariana Neiva; Santos, Alcinei de Souza; Sales, Nathyla Morgana Cunha; Obara, Marcos Takashi; Andrade, Andrey José de; Gurgel-Gonçalves, Rodrigo

2017-10-01

Knowledge on synanthropic phlebotomines and their natural infection by Leishmania is necessary for the identification of potential areas for leishmaniasis occurrence. To analyse the occurrence of Phlebotominae in gallery forests and household units (HUs) in the city of Palmas and to determine the rate of natural infection by trypanosomatids. Gallery forests and adjacent household areas were sampled on July (dry season) and November (rainy season) in 2014. The total sampling effort was 960 HP light traps and eight Shannon traps. Trypanosomatids were detected in Phlebotominae females through the amplification of the SSU rDNA region, and the positive samples were used in ITS1-PCR. Trypanosomatid species were identified using sequencing. A total of 1,527 sand flies representing 30 species were captured in which 949 (28 spp.) and 578 (22 spp.) were registered in July and November, respectively. In July, more specimens were captured in the gallery forests than in the HUs, and Nyssomyia whitmani was particularly frequent. In November, most of the specimens were found in the HUs, and again, Ny. whitmani was the predominant species. Lutzomyia longipalpis was commonly found in domestic areas, while Bichromomyia flaviscutellata was most frequent in gallery forests. Molecular analysis of 154 pools of females (752 specimens) identified Leishmania amazonensis, L. infantum, and Crithidia fasciculata in Ny. whitmani, as well as L. amazonensis in Lu. longipalpis, Trypanosoma sp. and L. amazonensis in Pintomyia christenseni, and L. amazonensis in both Psathyromyia hermanlenti and Evandromyia walkeri. These results show the importance of gallery forests in maintaining Phlebotominae populations in the dry month, as well as their frequent occurrence in household units in the rainy month. This is the first study to identify Leishmania, Trypanosoma, and Crithidia species in Phlebotominae collected in Palmas, Tocantins, Brazil.

Abundance and frugivory of the toco toucan (Ramphastos toco in a gallery forest in Brazil's Southern Pantanal

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J. Ragusa-Netto

Full Text Available Unlike other toucan species, the Toco toucan (Ramphastos toco - the largest Ramphastidae - usually inhabits dry semi-open areas. This conspicuous canopy frugivore uses a large home range that includes a variety of vegetation types, among which gallery forests are widely cited as important to this species. However, the factors relating to the occurrence of Toco toucans in such habitats are unclear. I studied the abundance of Toco toucans as well as the availability of fleshy fruit in a gallery forest in the southern Pantanal (sub-region of Miranda, Brazil, in order to assess the relationship between these parameters. Also, I examined toucan foraging activity to analyze its relationship with both toucan abundance and fruit availability. The presence of the Toco toucan was more common in the gallery forest from the middle to the end of the dry season and during the middle of the wet season. Toucans foraged for fleshy fruits, mainly Genipa americana, Ficus luschnatiana, and Cecropia pachystachya fruits, feeding mostly on G. americana (by far the favorite food resource and F. luschnatiana fruits during the dry season, while C. pachystachya fruits were important in the wet season. Toco toucans foraged particularly heavily (> 80% of foraging activity on G. americana fruits during the latter part of the dry season, when fleshy fruit availability declined sharply. Toco toucan abundance in the gallery forest was associated with the availability of the most commonly consumed fleshy fruits, and also with its foraging activity. This finding suggests that the Toco toucan moved to the gallery forest periodically in response to the availability of abundant food resources, especially the G. americana fruits widely available and exploited during the severely dry season. Therefore, these fruits potentially contribute to Toco toucan persistence in the South Pantanal during the harshest period of the year.

Abundance and frugivory of the Toco toucan (Ramphastos toco) in a gallery forest in Brazil's southern Pantanal.

Science.gov (United States)

Ragusa-Netto, J

2006-02-01

Unlike other toucan species, the Toco toucan (Ramphastos toco)--the largest Ramphastidae--usually inhabits dry semi-open areas. This conspicuous canopy frugivore uses a large home range that includes a variety of vegetation types, among which gallery forests are widely cited as important to this species. However, the factors relating to the occurrence of Toco toucans in such habitats are unclear. I studied the abundance of Toco toucans as well as the availability of fleshy fruit in a gallery forest in the southern Pantanal (sub-region of Miranda, Brazil), in order to assess the relationship between these parameters. Also, I examined toucan foraging activity to analyze its relationship with both toucan abundance and fruit availability. The presence of the Toco toucan was more common in the gallery forest from the middle to the end of the dry season and during the middle of the wet season. Toucans foraged for fleshy fruits, mainly Genipa americana, Ficus luschnatiana, and Cecropia pachystachya fruits, feeding mostly on G. americana (by far the favorite food resource) and F. luschnatiana fruits during the dry season, while C. pachystachya fruits were important in the wet season. Toco toucans foraged particularly heavily (> 80% of foraging activity) on G. americana fruits during the latter part of the dry season, when fleshy fruit availability declined sharply. Toco toucan abundance in the gallery forest was associated with the availability of the most commonly consumed fleshy fruits, and also with its foraging activity. This finding suggests that the Toco toucan moved to the gallery forest periodically in response to the availability of abundant food resources, especially the G. americana fruits widely available and exploited during the severely dry season. Therefore, these fruits potentially contribute to Toco toucan persistence in the South Pantanal during the harshest period of the year.

Sensitivity optimization in whispering gallery mode optical cylindrical biosensors

Science.gov (United States)

Khozeymeh, F.; Razaghi, M.

2018-01-01

Whispering-gallery-mode resonances propagated in cylindrical resonators have two angular and radial orders of l and i. In this work, the higher radial order whispering-gallery-mode resonances, (i = 1 - 4), at a fixed l are examined. The sensitivity of theses resonances is analysed as a function of the structural parameters of the cylindrical resonator like different radii and refractive index of composed material of the resonator. A practical application where cylindrical resonators are used for the measurement of glucose concentration in water is presented as a biosensor demonstrator. We calculate the wavelength shifts of the WG1-4, in several glucose/water solutions, with concentrations spanning from 0.0% to 9.0.% (weight/weight). Improved sensitivity can be achieved using multi-WGM cylindrical resonators with radius of R = 100 μm and resonator composed material of MgF 2 with refractive index of nc = 1.38. Also the effect of polarization on sensitivity is considered for all four WGMs. The best sensitivity of 83.07 nm/RIU for the fourth WGM with transverse magnetic polarization, is reported. These results propose optimized parameters aimed to fast designing of cylindrical resonators as optical biosensors, where both the sensitivity and the geometries can be optimized.

A Decomposition of Hospital Profitability

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Jason Turner

2015-06-01

Full Text Available Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover, and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552. The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of

A Decomposition of Hospital Profitability

Science.gov (United States)

Broom, Kevin; Elliott, Michael; Lee, Jen-Fu

2015-01-01

Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE) into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover), and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552). The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS) against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of NFP and IO

Preparation of the PRACLAY demonstration and confirmation experiments: construction of the PRACLAY gallery

International Nuclear Information System (INIS)

Bastiaens, W.

2009-01-01

The PRACLAY demonstration and confirmation experiments contribute to the Belgian research, development and demonstration programme to assess the safety and feasibility of geological disposal of radioactive waste in Boom Clay. Within this programme, the large scale PRACLAY heater experiment aims to verify that Boom Clay is suitable to host heat emitting radioactive waste. A 35 m long section of an experimental gallery in the underground research facility HADES (at 225 m depth) will be heated up to 95 degrees Celsius during ten years. The heater experiment focuses on the response of the host rock to the thermal load. The figure below shows the experimental lay-out. In 2007, an important milestone was reached with the realisation of the PRACLAY gallery (45 m long, external diameter 2.5 m)

The quasi-market for adult residential care in the UK: Do for-profit, not-for-profit or public sector residential care and nursing homes provide better quality care?

Science.gov (United States)

Barron, David N; West, Elizabeth

2017-04-01

There has been a radical transformation in the provision of adult residential and nursing home care in England over the past four decades. Up to the 1980s, over 80% of adult residential care was provided by the public sector, but today public sector facilities account for only 8% of the available places, with the rest being provided by a mixture of for-profit firms (74%) and non-profit charities (18%). The public sector's role is often now that of purchaser (paying the fees of people unable to afford them) and regulator. While the idea that private companies may play a bigger role in the future provision of health care is highly contentious in the UK, the transformation of the residential and nursing home care has attracted little comment. Concerns about the quality of care do emerge from time to time, often stimulated by high profile media investigations, scandals or criminal prosecutions, but there is little or no evidence about whether or not the transformation of the sector from largely public to private provision has had a beneficial effect on those who need the service. This study asks whether there are differences in the quality of care provided by public, non-profit or for-profit facilities in England. We use data on care quality for over 15,000 homes that are provided by the industry regulator in England: the Care Quality Commission (CQC). These data are the results of inspections carried out between April 2011 and October 2015. Controlling for a range of facility characteristics such as age and size, proportional odds logistic regression showed that for-profit facilities have lower CQC quality ratings than public and non-profit providers over a range of measures, including safety, effectiveness, respect, meeting needs and leadership. We discuss the implications of these results for the ongoing debates about the role of for-profit providers of health and social care. Copyright © 2017 Elsevier Ltd. All rights reserved.

Visual events and the friendly eye: modes of educating vision in new educational settings in Danish art galleries

DEFF Research Database (Denmark)

Illeris, Helene

2009-01-01

  New, experimental educational settings such as ‘art laboratories', ‘digital workshops' and ‘theme-based tours' are important to the processes of change towards more inclusive practices, which have been initiated in many Danish art galleries. While traditional gallery education was constructed...... as visual events, and it discusses how ‘the desiring eye' of some constructivist approaches, along with traditional practices of looking, have contributed to the formation of the modern, autonomous individual. The second part of the article analyses two cases from Danish art galleries and, inspired by Mieke...... in order to stimulate the ‘disciplined eye' or the ‘aesthetic eye' of the visitors, this article aims to discuss the practices of looking encouraged by contemporary and experimental educational projects. The first part of the article develops a theoretical perspective on educational settings conceived...

Natural regeneration in several environments of the Capetinga gallery forest at Agua Limpa Farm (DF

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Jeanine Maria Felfili

2009-03-01

Full Text Available The Capetinga gallery forest is located at Agua Limpa Farm, in the Federal District, Brazil. The floristic compositionand structure of the natural regeneration at the edges and in the interior of the gallery forest at the watershed of the Capetinga stream was studied to detect floristic and structural patterns related to the forest environments. Thirty (5x5m plots were placed in each environment to sample saplings, individuals from 1,0m high with diameter at the steam base under 5,0cm. Within these plots, (2x2m sub-plots were allocated to sample seedlings, individuals lower than 1,0m height. The sampled plots were distant to the stream bank to minimize the humidity effect. Shannon & Wiener diversity index varied from 2,86 (seedlings at the edges to 3,51 (saplings at the interior and it was higher in the interior for both categories. Sørensen s similarity index varied from 0.474 for seedlings (comparingedges with interior to 0.735 (seedlings and saplings at the edges. Czekanowski indices were low and reflected the high differentiationin structure from plot to plot in the same gallery forest. TWINSPAN classification suggested two distinct communities for saplings forboth conditions, formed by species accordingly to their requirements for light and water. No differentiation was detected for seedlingsbetween the environments indicating a low response of plants at an early stage to the environmental conditions within the forest. TheCapetinga gallery forest suffered disturbances by fire and the small variations in species composition and vegetation structurebetween environments suggests that most of the natural regeneration is tolerant to light.

Profit maximization mitigates competition

DEFF Research Database (Denmark)

Dierker, Egbert; Grodal, Birgit

1996-01-01

We consider oligopolistic markets in which the notion of shareholders' utility is well-defined and compare the Bertrand-Nash equilibria in case of utility maximization with those under the usual profit maximization hypothesis. Our main result states that profit maximization leads to less price...... competition than utility maximization. Since profit maximization tends to raise prices, it may be regarded as beneficial for the owners as a whole. Moreover, if profit maximization is a good proxy for utility maximization, then there is no need for a general equilibrium analysis that takes the distribution...... of profits among consumers fully into account and partial equilibrium analysis suffices...

Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector

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Magdalena CATARGIU

2012-12-01

Full Text Available In the context of the development and omnipresence, in Europe, of the non-profit sector and due to the diversification of the legal entities that are involved in the configuration of the third sector, an legal analysis of the foundation of banking origins, is very appealing. Throughout this study we aim to point out key moments in the evolution of this particular figure, mainly in the Italian legislation. Nevertheless, we intend to identify the legal nature of the foundation of banking origins in order to draw a line between banking and philanthropic activities.

The Strossmayer Gallery in Zagreb in the interwar period: from a utopian project to a renowned institution

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Ljerka Dulibic

2016-12-01

Full Text Available The basis of today’s Strossmayer Gallery’s collection is the bequest of European Old Masters’ paintings collected by Bishop J. J. Strossmayer (1815-1905, with the fundamental desire to enlarge the scope of the Croatian cultural tradition through the appropriation of European elite culture. The meaning and function of the Gallery changed considerably over time. Before WWI, the Strossmayer Gallery was a utopian project in the sense that its mission was not only to fabricate what was seen to be a missing artistic past, but also to create the foundations for a future, native art. After WWI, with the formation of the Kingdom of Serbs, Croats and Slovenes, the national state was, at least in some form, realized, and the Gallery now turned its attention to concrete matters. In this paper, we follow the paths of intensive professionalization of the wide range of activities in the interwar period, retracing not only the history of museum presentation, or the history of Art History and of Art Conservation in Croatia, but also some traces of the general development of the dynamic, intertwined and significant relationship between Art History, Art Conservation and the museum. Il nucleo dell’odierna collezione della Galleria Strossmayer è costituito dal lascito delle opere dei maestri antichi europei raccolti dal vescovo J.J. Strossmayer (1815-1905, il cui scopo fondamentale fu di allargare la tradizione culturale croata con l’appropriazione della cultura elitaria europea. Con il passare del tempo, il signifi cato e la funzione della Galleria cambiò considerevolmente. Prima della Prima guerra mondiale la Galleria Strossmayer fu un progetto utopistico nel senso che la sua missione non era solo di riempire il vuoto visto come il passato artistico mancante, ma anche di creare le fondamenta per una futura arte locale. Dopo la guerra, con la formazione del Regno dei Serbi, Croati e Sloveni, lo stato nazionale fu, almeno in un certo senso, realizzato, e

Advanced sensing with micro-optical whispering-gallery-mode resonators

CERN Document Server

Righini, Giancarlo C

2017-01-01

This Spotlight examines an increasingly popular class of optical sensors that comprises microresonators based on the propagation of whispering gallery modes (WGMs). Several 2D and 3D WGM microresonators have already proved their capabilities as general-purpose sensors (especially as biosensors), and they have potential applications outside of research laboratories. Topics include the fundamentals of WGM propagation, types and characterization of microresonators, microfabrication issues, categories of sensing (physical, chemical, and biological), and state of the art sensors.

Avoidance of international double taxation. Taxation of business profits in Romania

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Florin Dumiter

2017-12-01

Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

From the galleries to the clinic: applying art museum lessons to patient care.

Science.gov (United States)

Miller, Alexa; Grohe, Michelle; Khoshbin, Shahram; Katz, Joel T

2013-12-01

Increasingly, medical educators integrate art-viewing into curricular interventions that teach clinical observation-often with local art museum educators. How can cross-disciplinary collaborators explicitly connect the skills learned in the art museum with those used at the bedside? One approach is for educators to align their pedagogical approach using similar teaching methods in the separate contexts of the galleries and the clinic. We describe two linked pedagogical exercises--Visual Thinking Strategies (VTS) in the museum galleries and observation at the bedside--from "Training the Eye: Improving the Art of Physical Diagnosis," an elective museum-based course at Harvard Medical School. It is our opinion that while strategic interactions with the visual arts can improve skills, it is essential for students to apply them in a clinical context with faculty support-requiring educators across disciplines to learn from one another.

Factorial Analysis of Profitability

OpenAIRE

Georgeta VINTILA; Ilie GHEORGHE; Ioana Mihaela POCAN; Madalina Gabriela ANGHEL

2012-01-01

The DuPont analysis system is based on decomposing the profitability ratio in factors of influence. This paper describes the factorial analysis of profitability based on the DuPont system. Significant importance is given to the impact on various indicators on the shares value and profitability.

An analysis of the value of marketing to non-profit organizations: the case of child safety.

Science.gov (United States)

Razis, V; Razis, N

1993-01-01

This paper considers a broad spectrum of literature concerning the limitations and value of applying marketing management principles from the private sector to public or non-profit organizations. The Child Accident Prevention Foundation of Southern Africa is used as a principle case-study. The authors conclude that there is much to be gained from applying a more systematic approach, providing one adapts business strategies to more complex social environments and objectives. Since both marketing and social issues share the challenge of 'sensitivity serving and satisfying human needs,' (Kotler, 1983 p 272) there are also some instances where business can learn from the experience of social organizations in attempts to influence human behavior.

New numerical modelling of the mechanical long-term behaviour of the GMR gallery in ANDRA's Underground Research Laboratory

International Nuclear Information System (INIS)

Blanco Martin, L.; Hadj-Hassen, F.; Tijani, M.; Armand, G.

2011-01-01

This paper deals with a new macroscopic numerical modelling of the mechanical long-term behaviour of ANDRA's Underground Research Laboratory. The study focuses on the GMR gallery, oriented along the minor horizontal principal stress and located at the main level 490 m deep. The simulations are made using the finite element method (FEM).Convergence measurements in this gallery exhibit an important dis-symmetry between the vertical and horizontal directions, as well as a significant time effect in the vertical trend. In attempts to both understand the phenomena that lie beneath such dis-symmetry and reproduce the experimental data, a modification to Lemaitre's creep law has been proposed. The new viscoplastic law takes into account the following aspects: rock transverse isotropy, creep behaviour and rock expansion. The excavation history of the GMR gallery has also been considered in the numerical modelling. The numerical results are very satisfactory for the GMR drift. However, the mechanisms of anisotropic shear and expansion on which the new law is based do not lead to an accurate reproduction of the data measured in the galleries oriented in the perpendicular direction. Therefore, a thorough insight into the mechanical behaviour of the rock mass and into the proposed new law is needed before the latter can be applied to the Callovo-Oxfordian layer. (authors)

Avalikud ettevalmistused... iseseisvaks eluks? / Maria-Kristiina Soomre

Index Scriptorium Estoniae

Soomre, Maria-Kristiina, 1978-

2008-01-01

2007. a. Tallinnas ilmunud artiklikogumikust "Public preparation" (koostanud Rael Artel ja Airi Triisberg, kujundanud Jaan Evart). Tallinnas Okupatsioonide Muuseumis 21.-23. II toimunud rahvusvahelisest seminarist "Translocal express. Jubilee edition" (korraldajad R. Artel ja A. Triisberg). Loetletud 12 esinejat, Eestist Flo Kasearu, Maria-Kristiina Soomre. Charles Esche, Sezgin Boyniki ja Minna Henrikssoni ettekannetest

Influential variables in the profitability of hospital companies

Directory of Open Access Journals (Sweden)

Judit Creixans

2018-02-01

Full Text Available Purpose: This study attempts to evidence the economic and financial health of Spanish hospital companies in the period 2008-2015 and discover the variables that explain their profitability for survival and the opportune performance of their assets during a period of technological revolution and austerity. Design/methodology: The study methodology consists of the short and long-term financial analysis of the companies in the study sample during the period 2008-2015, together with analysis is of their economic state, equity and treasury. To add value to the research, the profitability of the hospital companies has been explained in terms of the following independent variables: short-term solvency, debt, business size, legal form, GDP per capita, population density of and indicators of Corporate Social Responsibility. Findings: In the analyzed period, the economic and financial health of hospital companies is characterized by acceptable liquidity and indebtedness that significantly influence its profitability; this is accompanied by good financial and expenditure management, though it is necessary to improve the management of assets. Research limitations/implications: It was not possible to obtain data for 2016, as it was not available in the database used (SABI. These data would have been useful to evaluate the changes in trends that are taking place in the health sector due to the technological revolution and economic policies affecting it. Practical implications: The health sector is one of the pillars on which society is based, and therefore knowing detailed economic and financial information allows us to make appropriate decisions, both on the hospital level and in terms of the economic policies of governments. Social implications: This study provides evidence of the financially relevant indicators that healthcare companies must control for their survival and to provide proper service to society in general. The research also identifies non

Community benefits: how do for-profit and nonprofit hospitals measure up?

Science.gov (United States)

Nicholson, S; Pauly, M V

The rise of the for-profit hospital industry has opened a debate about the level of community benefits provided by non-profit hospitals. Do nonprofits provide enough community benefits to justify the community's commitment of resources to them, and the tax-exempt status they receive? If nonprofit hospitals convert to for-profit entities, would community benefits be lost in the transaction? This debate has highlighted the need to define and measure community benefits more clearly. In this Issue Brief, the authors develop a new method of identifying activities that qualify as community benefits, and propose a benchmark for the amount of benefit a nonprofit hospital should provide.

Visual events and the friendly eye: modes of educating vision in new educational settings in Danish art galleries

Directory of Open Access Journals (Sweden)

Helene Illeris

2015-04-01

Full Text Available New, experimental educational settings such as ‘art laboratories’, ‘digital workshops’ and ‘theme-based tours’ are important to the processes of change towards more inclusive practices, which have been initiated in many Danish art galleries. While traditional gallery education was constructed in order to stimulate the ‘disciplined eye’ or the ‘aesthetic eye’ of the visitors, this article aims to discuss the practices of looking encouraged by contemporary and experimental educational projects. The first part of the article develops a theoretical perspective on educational settings conceived as visual events, and it discusses how ‘the desiring eye’ of some constructivist approaches, along with traditional practices of looking, have contributed to the formation of the modern, autonomous individual. The second part of the article analyses two cases from Danish art galleries and, inspired by Mieke Bal, proposes the ‘friendly eye’ as a possible dialogical and collective practice of looking that can be stimulated in educational settings.

Rn-Gas Concentration and Working Level Measurements Using SSNTD in Uranium Exploration Galleries Allouga Mine, Sinai, Egypt

International Nuclear Information System (INIS)

Abdel-Monem, A.A.; Hassan, S.F.; Abdel-Kader, F.H.; El-Naggar, A.M.; Essia, H.M.; Abdel-Hafez, A.A.

2008-01-01

Measurements of Rn-gas concentrations and Working Level (WL), were carried out in the U-exploration galleries at El- Allouga Mine, Sinai, Egypt by passive techniques (SSNTD) during the four seasons ( Summer, Fall, Winter and Spring) using four different detector types: CR-39, MK, CN-85 and LR-115.Twenty eight (28) stations were chosen for this purpose reflecting different environmental conditions as measurement sites within the galleries. The Rn-gas concentrations , in the summer period ranged from 25.86 to 44.2 pCi/l in the ventilated stations and from 488.98 to 611.16 pCi/l in the non-ventilated stations. In the fall period , the average Rn-gas concentrations in the ventilated stations ranged from 31.61 to 56.36 pCi/l while in the non-ventilated stations from 457.61 to 621.52 pCi/l. In the winter period, the average Rn-gas concentrations in the ventilated stations ranged from 27.59 to 66.45 pCi/l while in the non- ventilated stations from 499.09 to 603.81 pCi/l. In the spring the Rn-gas concentrations ranged from 30.8 to 46.77 pCi/l in the ventilated stations, whereas, in the non-ventilated stations from 404.06 to 445.18 pCi/l. The (WL), in the summer period, ranged from 0.143 to 0.247 in the ventilated sector and from 4.408 to 5.497 in the non-ventilated stations .In fall, the( WL) ranged from 0.166 to 0.295 in the ventilated stations and from 4.123 to 5.624 in the non-ventilated stations. In the winter, the (WL) ranged from 0.105 to 0.37 in the ventilated stations and from 4.138 to 5.26 in the non-ventilated stations. In the spring, the (WL) in the ventilated stations ranged from 0.152 to 0.241 and from 3.696 to 4.087 in the non-ventilated stations. These results indicate that: i)The low measured Rn gas and (WL) values in the ventilated stations reflect the effect of variations in meteorological conditions on (WL) determination where the air flow carries the Rn-gas before it decays and the daughters are plated onto the SSNTD . ii) The larger ranges for Rn

Bureaucratic Corruption and Profit Tax Evasion

OpenAIRE

Laszlo Goerke

2006-01-01

Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a non-systematic impact on tax evasion behaviour.

Electrical resistivity imaging survey to detect uncharted mine galleries in the mining district of Linares, Jaén, Spain

Science.gov (United States)

Martínez-López, J.; Rey, J.; Dueñas, J.; Hidalgo, C.; Benavente, J.

2012-02-01

The scarcity of information about the existence of old mining shafts and galleries in urban areas is an important issue for future urban development. Electrical resistivity tomography is a non-destructive geophysical technique that can detect and characterize such subsurface cavities based on differences in the behaviour of electrical current in the void and in the embedding rock. Here we present a study in which this technique was used to determine the location of old engineered structures around the city of Linares, southern Spain, and to relate these structures to the abandoned deep mines present in the area. Eight electrical resistivity imaging profiles were performed, with a total of 22 808 measurements. Correlations between geoelectrical anomalies allow detection of the depth and the direction of several galleries, as well as the voids that result from mining extraction. Given the depth at which these structures are located (in some cases less than 5 m), they pose an important risk for future construction projects in areas of urban expansion. This technique is shown to be a useful tool for locating areas that pose important urban risks and, by extension, for the decision-making process in territorial planning, especially in areas with a history of deep mining.

Electrical resistivity imaging survey to detect uncharted mine galleries in the mining district of Linares, Jaén, Spain

International Nuclear Information System (INIS)

Martínez-López, J; Rey, J; Hidalgo, C; Dueñas, J; Benavente, J

2012-01-01

The scarcity of information about the existence of old mining shafts and galleries in urban areas is an important issue for future urban development. Electrical resistivity tomography is a non-destructive geophysical technique that can detect and characterize such subsurface cavities based on differences in the behaviour of electrical current in the void and in the embedding rock. Here we present a study in which this technique was used to determine the location of old engineered structures around the city of Linares, southern Spain, and to relate these structures to the abandoned deep mines present in the area. Eight electrical resistivity imaging profiles were performed, with a total of 22 808 measurements. Correlations between geoelectrical anomalies allow detection of the depth and the direction of several galleries, as well as the voids that result from mining extraction. Given the depth at which these structures are located (in some cases less than 5 m), they pose an important risk for future construction projects in areas of urban expansion. This technique is shown to be a useful tool for locating areas that pose important urban risks and, by extension, for the decision-making process in territorial planning, especially in areas with a history of deep mining

The Capacity Development of Non-Profit Organizations in the Growth Stage (An Action Research Based on the SSM

Directory of Open Access Journals (Sweden)

Harry Nenobais

2017-06-01

Full Text Available This research aims in analyzing the capacity development of non-profit organizations in the growth stage through six internal components and four external components at Papuan Pesat Foundation. The approach used in the research is the action research based on the soft systems methodology that consists of two activities that had been done simultaneously, which are the research interest and the problem solving interest (McKay and Marshall, 2001. It fulfills criteria that are systematically desirable and culturally feasible (Flood an Jackson, 1991. Whilst the theory used is according to Brothers and Sherman (2012 that states that there are six internal components that should be strengthened in the growth stage, which are the leadership, the organization’s culture, the role of the board, programs’ extension, the management and infrastructure, the financial sustainable.  Afterwards, according to De Vita, et. al. (2001 there are four organization’s external components that should be maintained, which are the social demographic, the economy/market, the politic and values, and the norms. The result of this research shows the research interest, that the organization needs to be equipped with the transformational leadership, the simple structure design, and the improvement of the role of the board. For the problem solving interest, it needs the working programs’ extension through the correct formulation process, the human resources management, the organization’s financial sustainability. Then the external components which need to be formed are the collaboration among the non-profit organizations, the local government, the private sectors, business activities, politic participations and the public relation.

For-profit colleges.

Science.gov (United States)

Deming, David; Goldin, Claudia; Katz, Lawrence

2013-01-01

For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they are of interest to policy makers not only for the role they play in the higher education spectrum but also for the value they provide their students. In this article, David Deming, Claudia Goldin, and Lawrence Katz look at the students who attend for-profits, the reasons they choose these schools, and student outcomes on a number of broad measures and draw several conclusions. First, the authors write, the evidence shows that public community colleges may provide an equal or better education at lower cost than for-profits. But budget pressures mean that community colleges and other nonselective public institutions may not be able to meet the demand for higher education. Some students unable to get into desired courses and programs at public institutions may face only two alternatives: attendance at a for-profit or no postsecondary education at all. Second, for-profits appear to be at their best with well-defined programs of short duration that prepare students for a specific occupation. But for-profit completion rates, default rates, and labor market outcomes for students seeking associate's or higher degrees compare unfavorably with those of public postsecondary institutions. In principle, taxpayer investment in student aid should be accompanied by scrutiny concerning whether students complete their course of study and subsequently earn enough to justify the investment and pay back their student loans. Designing appropriate regulations to help students navigate the market for higher education has proven to be a challenge because of the great variation in student goals and types of programs. Ensuring that potential

Continuum equivalent model for the fractured EDZ around underground galleries in clay-stone

International Nuclear Information System (INIS)

Pouya, A.; Bourgeois, E.; Larbi, B.; Poutrel, A.

2010-01-01

Document available in extended abstract form only. The Excavation Damaged Zone (EDZ) around the underground galleries excavated in clay-stone for the CMHM project, includes several zones showing different types of cracking and/or fracturing. In the vicinity of the wall, a fractured zone is observed that spreads out on a distance of about 1 m from the wall; at a larger distance from the wall one observes another zone with micro-cracks. The first zone, called 'fractured EDZ', includes different families of fractures with different geometries and origins. The main one consists of a family of shear fractures called 'chevron', that have approximately the shape of conical surfaces slightly flattened with respect to the horizontal plane. The 'chevrons' observed in the galleries at 490 m depth in LMSMH are regularly spaced of about 50 cm to 1 m along the gallery's axis, make an angle of about 45 deg. with this axis and extend to about 2 or 3 m beyond the wall depending of the size and orientation of the gallery. The fractures have a significant effect on the hydro-mechanical properties of the EDZ. The present work is focused on the effect of the 'chevron' fractures on the mechanical behaviour of the EDZ. Due to the large number of fractures, introducing them individually to the modelling leads to heavy and not easy to handle numerical models and to long calculations. One is led to find some Continuum Equivalent Material (CEM) for the EDZ including the fractures' effect. The EDZ is not very large compared to the fractures, so that it may not be fully justified to apply a homogenization approach; however, this is the approach we have used to define the behaviour of CEM. The geometry of the fractures is first simplified and assumed to correspond to conical surfaces with axial symmetry around the gallery's axis. The local behaviour of the CEM is deduced from the model of an infinite medium containing a family of planar

Technical feasibility of using gallery intakes for seawater RO facilities, northern Red Sea coast of Saudi Arabia: The King Abdullah Economic City site

KAUST Repository

Dehwah, Abdullah

2013-02-13

The Kingdom of Saudi Arabia is dependent on desalination of seawater to provide new water supplies for the future. Desalination is expensive and it is very important to reduce the cost and lower the energy consumption. Most seawater reverse osmosis facilities use open-ocean intakes, which require extensive pretreatment processes to remove particulate and biological materials that cause operating problems such as membrane fouling or shutdown during algal blooms. Subsurface systems, using the concept of riverbank filtration, can be used as intakes. These systems include wells of various designs and galleries that provide natural filtration and biological treatment to improve the quality of feed water before it enters the desalination plant. This reduces operating cost, lowers chemical and energy consumption, and reduces environmental impacts. Technical feasibility of gallery-type intakes, beach and seabed types, for use as intakes to seawater reverse osmosis (RO) facilities was evaluated along the northern Red Sea shoreline of Saudi Arabia. The geological characteristics of the offshore ocean bottom were found to be favorable for the development of seabed gallery systems, but the shoreline geology was not adequate for the development of beach gallery intakes. One of the potentially favorable sites for a seabed gallery system was located in the nearshore area at King Abdullah Economic City (KAEC). Detailed investigation of the site hydrology (tides and wave action), sediment grain size characteristics, and sediment hydraulic conductivity, and access for construction were assessed. It was determined that seabed gallery development is favorable at the site. Based on the seawater that has a salinity of about 41,000 mg/L and a conversion rate of 40%, a conservatively designed gallery cell with dimensions of 100 by 50 m would produce about 25,000 m3/day of filtered seawater and seven cells (6 primary and 1 standby) could support a 60,000 m3/day (permeate) seawater RO plant

Cultural challenges and essential factors in the implementation of IS in a non-profit organisation in a developing country

DEFF Research Database (Denmark)

Kastrup Nielsen, Sebastian; Svejvig, Per

2013-01-01

collaboration. Cultural dimensions from Hofstede and other researchers are examined to take spe-cific actions to reduce the cultural gap between developed and developing countries. The culture also affects the implementation process, which this paper has found an appropriate solution for. This, together......This paper seeks to describe some of the challenges in the implementation of IS in a non-profit or-ganization in a developing country. When people from developed countries assist in the process of making requirements specification, an understanding of local culture is essential for a successful...

Research on listed bank profit model under the interest rate liberalization

Directory of Open Access Journals (Sweden)

Geyao Zhu

2017-03-01

Full Text Available With constantly deepening the interest rate liberalization, shrinking the net interest margin and the ever-rising non-performing loan ratio, the traditional commercial banks with the main profit model of credit suffers from a severe challenge. The research significance of this paper lies in helping China’s commercial bank convert management philosophy, developing a new financial business and improving the profit model. Through the empirical research of 80 samples of China’s listed commercial banks: under the condition of interest rate liberalization, the net interest margin is still the current major profit model of the commercial bank, but the intermediate business is the future development model of the commercial banks.

Identifying modes of large whispering-gallery mode resonators from the spectrum and emission pattern.

Science.gov (United States)

Schunk, Gerhard; Fürst, Josef U; Förtsch, Michael; Strekalov, Dmitry V; Vogl, Ulrich; Sedlmeir, Florian; Schwefel, Harald G L; Leuchs, Gerd; Marquardt, Christoph

2014-12-15

Identifying the mode numbers in whispering-gallery mode resonators (WGMRs) is important for tailoring them to experimental needs. Here we report on a novel experimental mode analysis technique based on the combination of frequency analysis and far-field imaging for high mode numbers of large WGMRs. The radial mode numbers q and the angular mode numbers p = ℓ-m are identified and labeled via far-field imaging. The polar mode numbers ℓ are determined unambiguously by fitting the frequency differences between individual whispering gallery modes (WGMs). This allows for the accurate determination of the geometry and the refractive index at different temperatures of the WGMR. For future applications in classical and quantum optics, this mode analysis enables one to control the narrow-band phase-matching conditions in nonlinear processes such as second-harmonic generation or parametric down-conversion.

Healthcare public key infrastructure (HPKI) and non-profit organization (NPO): essentials for healthcare data exchange.

Science.gov (United States)

Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami

2004-01-01

To share healthcare information and to promote cooperation among healthcare providers and customers (patients) under computerized network environment, a non-profit organization (NPO), named as OCHIS, was established at Osaka, Japan in 2003. Since security and confidentiality issues on the Internet have been major concerns in the OCHIS, the system has been based on healthcare public key infrastructure (HPKI), and found that there remained problems to be solved technically and operationally. An experimental study was conducted to elucidate the central and the local function in terms of a registration authority and a time stamp authority by contracting with the Ministry of Economics and Trading Industries in 2003. This paper describes the experimental design with NPO and the results of the study concerning message security and HPKI. The developed system has been operated practically in Osaka urban area.

Factors of U.S. Hospitals Associated with Improved Profit Margins: An Observational Study.

Science.gov (United States)

Ly, Dan P; Cutler, David M

2018-02-14

Hospitals face financial pressure from decreased margins from Medicare and Medicaid and lower reimbursement from consolidating insurers. The objectives of this study are to determine whether hospitals that became more profitable increased revenues or decreased costs more and to examine characteristics associated with improved financial performance over time. The design of this study is retrospective analyses of U.S. non-federal acute care hospitals between 2003 and 2013. There are 2824 hospitals as subjects of this study. The main measures of this study are the change in clinical operating margin, change in revenues per bed, and change in expenses per bed between 2003 and 2013. Hospitals that became more profitable had a larger magnitude of increases in revenue per bed (about $113,000 per year [95% confidence interval: $93,132 to $133,401]) than of decreases in costs per bed (about - $10,000 per year [95% confidence interval: - $28,956 to $9617]), largely driven by higher non-Medicare reimbursement. Hospitals that improved their margins were larger or joined a hospital system. Not-for-profit status was associated with increases in operating margin, while rural status and having a larger share of Medicare patients were associated with decreases in operating margin. There was no association between improved hospital profitability and changes in diagnosis related group weight, in number of profitable services, or in payer mix. Hospitals that became more profitable were more likely to increase their admissions per bed per year. Differential price increases have led to improved margins for some hospitals over time. Where significant price increases are not possible, hospitals will have to become more efficient to maintain profitability.

Non-profit organisations and government’s pro-poor spending: the case of health and development in Gauteng

Directory of Open Access Journals (Sweden)

L B Mzini

2011-12-01

Full Text Available Globally, there is growing recognition of participatory public expenditure management (PPEM. PPEM is seen as the process whereby citizens and civil society organisations participate in the management of public expenditures. The adoption of PPEM is aimed at ensuring greater transparency, better targeting and tracking of resources, and increased overall responsiveness. The Gauteng Department of Health and Social Development (GDHSD is committed to co-operative governance; this includes working with different spheres of government and civil society or non-profit organisations (NPOs. NPOs are required to have a governing committee to manage funds allocated by GDHSD. The committee has the capacity to hold the NPO management accountable for the resources (financial and material entrusted to it by the GDHSD. The effectiveness of NPOs is challenged by poor attendance of board members at meetings, poor understanding of the board’s mandate and responsibilities and lack of experience amongst members. The paradigm of PPEM is still faced with challenges to ensure that significant flows of revenue are accounted for and used effectively for growth and poverty reduction. This study is divided into three components. The first section focuses on the background, the introduction and the conceptual framework. The second part focuses on the empirical study for deriving a benchmark for the South African NPO sector. The third section highlights good practices as well as governance-related challenges. Finally, for further consideration by the GDHSD, a series of recommendations is provided, focusing on how key domestic stakeholders can better contribute to successful participatory budgeting programmes. Keywords: Participatory public expenditure management, non-profit organisations, pro-poor spending, public finance, public financial management, early childhood development.  Disciplines: Public Management and Administration, Public Financial Management

Polish and Silesian Non-Profit Organizations Liquidity Strategies

Directory of Open Access Journals (Sweden)

Grzegorz Michalski

2011-12-01

Full Text Available The kind of realized mission inflows the sensitivity to risk. Among other factors, the risk results from decision about liquid assets investment level and liquid assets financing. The higher the risk exposure, the higher the level of liquid assets. If the specific risk exposure is smaller, the more aggressive could be the net liquid assets strategy. The organization choosing between various solutions in liquid assets needs to decide what level of risk is acceptable for her owners (or donors and / or capital suppliers. The paper shows how, in authors opinion, decisions, about liquid assets management strategy inflow the risk of the organizations and its economicalresults during realization of main mission. Comparison of theoretical model with empirical data for over 450 Silesian nonprofit organization results suggests that nonprofit organization managing teams choose more risky aggressive liquid assets solutions than for-profit firms.

Aptasensors Based on Whispering Gallery Mode Resonators

Directory of Open Access Journals (Sweden)

Gualtiero Nunzi Conti

2016-07-01

Full Text Available In this paper, we review the literature on optical evanescent field sensing in resonant cavities where aptamers are used as biochemical receptors. The combined advantages of highly sensitive whispering gallery mode resonator (WGMR-based transducers, and of the unique properties of aptamers make this approach extremely interesting in the medical field, where there is a particularly high need for devices able to provide real time diagnosis for cancer, infectious diseases, or strokes. However, despite the superior performances of aptamers compared to antibodies and WGMR to other evanescent sensors, there is not much literature combining both types of receptors and transducers. Up to now, the WGMR that have been used are silica microspheres and silicon oxynitride (SiON ring resonators.

Amazon: Is Profitability a Possibility?

Directory of Open Access Journals (Sweden)

Brett DENNIS

2014-06-01

Full Text Available In today’s society, companies seem to all be following the same trend; growth in profitability at all cost. Higher profits, for the most part, leads to more investors and more potential financing. Amazon.com appears to be breaking that trend, however. Their strategy seems to be growth, but not in profits. We would like to look into how and why Amazon is growing at such a fast pace, while their profits are staying steady at a very low level. Is profitability a possibility for Amazon? We believe that a marginal increase in price could accomplish just that, with a minimal impact to consumers.

Lifelong Learning for People Aged 64+ within the Contemporary Art Gallery Context

Science.gov (United States)

Goulding, Anna

2012-01-01

This paper reports the initial findings from Contemporary Visual Art and Identity Construction--Wellbeing Amongst Older People: a two-year research project that aims to understand how the lives of older people can be improved by examining their use of contemporary visual art in the art gallery and museum. It will focus on data relating to lifelong…

Artistic Sensibility in the Studio and Gallery Model: Revisiting Process and Product

Science.gov (United States)

Thompson, Geoffrey

2009-01-01

This paper examines the cultivation of artistic sensibility and its impact on the art therapy process and product in a community mental health center. Artistic sensibility embodies the sense of self as an artist through the integration of artistic and aesthetic attributes of self and other. The formation of a gallery to exhibit patient art was…

Experiences from a Real-Time Mobile Collaborative Writing System in an Art Gallery

DEFF Research Database (Denmark)

Korn, Matthias; Polli, Anna Maria; Klokmose, Clemens Nylandsted

as interfaces to the shared physical space. With a collocated collaborative writing system in the semi-public space of a gallery, we encourage local art discussions and provide a platform for the public to actively participate in interpretations of individual artworks. In this paper, we focus on the experiences...

Profit vs. Purpose

DEFF Research Database (Denmark)

Strand, Robert

2017-01-01

Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls.......Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls....

Comparison of efficiency and profitability of investor-owned multihospital systems with not-for-profit hospitals.

Science.gov (United States)

Sear, A M

1991-01-01

It is often assumed that investor-owned hospitals are more market driven than are not-for-profit hospitals, and that they will maximize output and minimize inputs, to the exclusion of other management strategies. To resolve the conflicting research evidence, this study analyzed efficiency and profitability measures for approximately 50 investor-owned and 60 not-for-profit hospitals in Florida for the period from 1982 through 1988. The results indicate that the investor-owned hospitals used significantly fewer FTE staff per bed, had significantly fewer manhours per adjusted patient day, and paid significantly less in wages and had significantly higher operating margins (profit) than did the not-for-profit institutions.

The evaluation of radon concentration and working levels using SSNTD in the U-exploration galleries in the eastern desert, Egypt

International Nuclear Information System (INIS)

Abdel-hafez, A.I.; Eissa, H.M.; Abdel-Monem, A.A.; Abdel-Razek, Y.A.; El-Naggar, A.M.; El-fiki, S.A.

1996-01-01

Radon gas concentrations and the working levels (radon daughters concentrations) were measured using solid state nuclear track detectors (SSNTD) namely Cr-39, Mk, Lr 115 and CN 85, in three U-exploration galleries at Qattar-1, El Missikat, and El-Erediya areas, eastern desert, Egypt. In each U-exploration gallery 10 monitoring stations were chosen for measurements. The locations covered the differing intensities of the U-mineralization as well as ventilation conditions. Two sets of measurements were for the time intervals and 50 days). Calibration experiments on the SSNTD were performed using 238 Pu source (6.06/MeV), to find the optimum conditions for etching the detectors. The ranges of alpha track densities (t/mm 2 day) measured for Qattar-1 gallery are 23.7-46.6 (CR-39), 13.4-30.9 (MK), 11.1-22.9 (CN-85) and 8.8-15.4 (LR-115) for 27 day monitoring, whereas the ranges for the 50 days experiment are 8.8-25.8 (CR-39), 8.3-15.4 (MK) and 3.9-8.2 (LR-115). In el Missikat gallery, the alpha track densities ranges are 17.1-128.8 (CR-39), 11.4-73.1 (MK), 8.0-74.4 (CN.85) and 5.7-37.8 (LR-115) for the 27 day interval, whereas the ranges are (CR-39), 6.3-38.0 (MK) and 3.4-21.0 (LR-115) for the 50 days experiments. Alpha tracks densities for El-Erediya gallery ranges are 14.1-39.9 (CR-39), 8.9-20.0 (MK), 7.9-23.1 (CN-85), and 2.7-17.6 (LR-115) for the 27 days experiment. whereas the ranges are 8.5-22.7 (CR-39), 6.4-13.4 (MK), and 2.4-9.3 (LR-115)for the 50 days experiment. Working level measurements are compared with 1 W L equivalent to 16.28 tracks/ mm 2 day. Evaluation of the measurements at each monitoring station is discussed in terms of U-concentration and ventilation conditions. Also, the efficiency of the different SSNTD are discussed as well as the optimum time of monitoring at each U-exploration gallery. 4 figs., 5 tabs

The evaluation of radon concentration and working levels using SSNTD in the U-exploration galleries in the eastern desert, Egypt

Energy Technology Data Exchange (ETDEWEB)

Abdel-hafez, A I; Eissa, H M [National Institute of Measurement and Standards, Technology, Cairo (Egypt); Abdel-Monem, A A; Abdel-Razek, Y A; El-Naggar, A M [Nuclear Materials Authority, Cairo (Egypt); El-fiki, S A [Physicsics Dept., Faculty of Sciences, Ain Shams University. Cairo (Egypt)

1997-12-31

Radon gas concentrations and the working levels (radon daughters concentrations) were measured using solid state nuclear track detectors (SSNTD) namely Cr-39, Mk, Lr 115 and CN 85, in three U-exploration galleries at Qattar-1, El Missikat, and El-Erediya areas, eastern desert, Egypt. In each U-exploration gallery 10 monitoring stations were chosen for measurements. The locations covered the differing intensities of the U-mineralization as well as ventilation conditions. Two sets of measurements were for the time intervals and (50 days). Calibration experiments on the SSNTD were performed using {sup 238} Pu source (6.06/MeV), to find the optimum conditions for etching the detectors. The ranges of alpha track densities (t/mm{sup 2} day) measured for Qattar-1 gallery are 23.7-46.6 (CR-39), 13.4-30.9 (MK), 11.1-22.9 (CN-85) and 8.8-15.4 (LR-115) for 27 day monitoring, whereas the ranges for the 50 days experiment are 8.8-25.8 (CR-39), 8.3-15.4 (MK) and 3.9-8.2 (LR-115). In el Missikat gallery, the alpha track densities ranges are 17.1-128.8 (CR-39), 11.4-73.1 (MK), 8.0-74.4 (CN.85) and 5.7-37.8 (LR-115) for the 27 day interval, whereas the ranges are (CR-39), 6.3-38.0 (MK) and 3.4-21.0 (LR-115) for the 50 days experiments. Alpha tracks densities for El-Erediya gallery ranges are 14.1-39.9 (CR-39), 8.9-20.0 (MK), 7.9-23.1 (CN-85), and 2.7-17.6 (LR-115) for the 27 days experiment. whereas the ranges are 8.5-22.7 (CR-39), 6.4-13.4 (MK), and 2.4-9.3 (LR-115)for the 50 days experiment. Working level measurements are compared with 1 W L equivalent to 16.28 tracks/ mm{sup 2} day. Evaluation of the measurements at each monitoring station is discussed in terms of U-concentration and ventilation conditions. Also, the efficiency of the different SSNTD are discussed as well as the optimum time of monitoring at each U-exploration gallery. 4 figs., 5 tabs.

Precise image-guided irradiation of small animals: a flexible non-profit platform

International Nuclear Information System (INIS)

Tillner, Falk; Thute, Prasad; Löck, Steffen; Dietrich, Antje; Fursov, Andriy; Haase, Robert; Lukas, Mathias; Krause, Mechthild; Baumann, Michael; Bütof, Rebecca; Enghardt, Wolfgang; Rimarzig, Bernd; Sobiella, Manfred

2016-01-01

Preclinical in vivo studies using small animals are essential to develop new therapeutic options in radiation oncology. Of particular interest are orthotopic tumour models, which better reflect the clinical situation in terms of growth patterns and microenvironmental parameters of the tumour as well as the interplay of tumours with the surrounding normal tissues. Such orthotopic models increase the technical demands and the complexity of preclinical studies as local irradiation with therapeutically relevant doses requires image-guided target localisation and accurate beam application. Moreover, advanced imaging techniques are needed for monitoring treatment outcome. We present a novel small animal image-guided radiation therapy (SAIGRT) system, which allows for precise and accurate, conformal irradiation and x-ray imaging of small animals. High accuracy is achieved by its robust construction, the precise movement of its components and a fast high-resolution flat-panel detector. Field forming and x-ray imaging is accomplished close to the animal resulting in a small penumbra and a high image quality. Feasibility for irradiating orthotopic models has been proven using lung tumour and glioblastoma models in mice. The SAIGRT system provides a flexible, non-profit academic research platform which can be adapted to specific experimental needs and therefore enables systematic preclinical trials in multicentre research networks. (paper)

Evaluating Banking Profit Performance in Ghana during and post Profit Decline: A five Step Du-Pont Approach

Directory of Open Access Journals (Sweden)

Baah Aye Kusi

2015-11-01

Full Text Available In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.

Profit-Sharing – A Tool for Improving Productivity, Profitability and Competitiveness of Firms?

Directory of Open Access Journals (Sweden)

Fibirova Jana

2013-12-01

Full Text Available The importance of appropriate utilization of rewards for performance is still growing and therefore this type of rewards can be seen as a significant part of a total rewards package. Companies that are able to appropriately implement rewards for performance may gain competitive advantage over their competitors, but successful implementation requires a good knowledge of these rewards. The main aim of this paper is to contribute to the growth of this knowledge by identifying possible positive and negative impacts of profit-sharing on various areas that are important for the performance of a company, nevertheless, addressed are also macroeconomic consequences of profit-sharing. Furthermore, a comprehensive and up-to-date review of the relevant literature is provided, under-researched areas are identified and suggestions for further research are given. To accomplish these goals, we applied methods of bibliometric analysis to the articles indexed in ISI Web of Knowledge to identify the most important articles, authors and topics. According to our findings, the majority of studies report a neutral or positive impact of profit-sharing on productivity and profitability. This impact may be achieved by direct influence of profit-sharing on productivity of employees (due to the dependence of their pay on profit, but it seems that yet more important are various mediating mechanisms, especially effects on employment stability, absenteeism, quits and related issues, as well as effects on attitudes of employees and on relationships between employees. We argue that a well-designed profit-sharing plan is crucial for its success, but it is a relatively under-researched problem.

offline@online / Rael Artel

Index Scriptorium Estoniae

Artel, Rael, 1980-

1999-01-01

Raivo Kelomehe kureeritud offline@online meediakunsti festival alapealkirjaga "Media non grata" EKA küberkohvikus "Enter". Peamiselt Eesti ekspositsioonist. CD-ROMe esitlesid: R. Kelomees, M. Mäetamm, R. Keller, K. Sibul, I. Kivi, T. Lepik. M. Lillaku, J. Orgussaare, R. Kelleri, Pusa ja J. Bergi filmidest. Moskva Kaasaegse Kunsti Keskuse MediaArtLabi, M. Holboomi, G. Mülleri esinemisest

Windfalls and other profits

International Nuclear Information System (INIS)

Verbruggen, Aviel

2008-01-01

'Windfall profits' again is a popular term, but mostly the term is used inappropriately. This short article discusses why, and proposes a more complete taxonomy of profits. There exists little ground and need for policy to act against genuine windfalls, while the contrary holds for other excessive earnings. Very few windfalls, freely fallen down from winds in the sky, occur after observed excessive profits are stripped from deliberate man-made interventions. That is why clear identification and correct language are needed

Fra Bartolomeo della Porta detto Fra Bartolomeo, Adorazione del Bambino, National Gallery, London

DEFF Research Database (Denmark)

Fischer, Chris

2014-01-01

En artikel om et maleri af Fra Bartolomeo i National Gallery i London udlånt til en udstilling i Museo Tosio Martinengo I Brescia i forbindelse med opdagelsen af et fuldstændigt overensstemmende maleri i dette museums magasiner. Hypotesen var at Bresciabilledet var et værkstedsarbejde lavet på ba...

Light-controlled microwave whispering-gallery-mode quasi-optical resonators at 50W LED array illumination

Directory of Open Access Journals (Sweden)

V. B. Yurchenko

2015-08-01

Full Text Available We present experimental observations of light-controlled resonance effects in microwave whispering-gallery-mode quasi-optical dielectric-semiconductor disk resonators in the frequency band of 5 GHz to 20 GHz arising due to illumination from a light emitting diode (LED of 50W power range. We obtain huge enhancement of photo-sensitivity (growing with the resonator Q-factor that makes light-microwave interaction observable with an ordinary light (no laser at conventional brightness (like an office lighting in quasi-optical microwave structures at rather long (centimeter-scale wavelength. We also demonstrate non-conventional photo-response of Fano resonances when the light suppresses one group of resonances and enhances another group. The effects could be used for the optical control and quasi-optical switching of microwave propagation through either one or another frequency channel.

Profitables Food & Beverage Management

OpenAIRE

Studer, Adrian; Blatter, Martin; Glenz-Mounir, Chantal

2008-01-01

Die Diplomarbeit befasst sich mit dem Thema „Profitables Food & Beverage Management“, es geht darum, wie Restaurationsstätten, Beherbergungsbetriebe und Campingbetreiber ihren Umsatz innerhalb kürzester Zeit um 6 bis 8 % und den Gewinn um 8 bis 10 % steigern können. Grundlage für die Diplomarbeit ist das Buch „Profitables Food & Beverage Management“ von Urs Schaffer1 und die angebotenen Kurse von ritzy*2. Mit dem Buch und dem Module Profit Management auf dem ritzycampus3 haben die Wirte, Hote...

Electrical resistivity tomography survey for delineating uncharted mine galleries in West Bengal, India

International Nuclear Information System (INIS)

Maillol, J.M.; Sen, N.

1999-01-01

The history of subsidence, fires, flooding and other kinds of environmental hazards related to shallow coal workings in India goes back to colonial times some 300 years ago. As coal production accelerated in modern times, so did the environmental and socio-economic drawbacks related to exploitation. In the mid-1980s, a hydropneumatic sand-stowing method was developed to fill in abandoned galleries but their exact location had to be known. Unfortunately, most of these old workings are uncharted and consequently large tracts of land cannot be stabilized. A research program making use of integrated surface, borehole and cross-hole geophysical methods was undertaken over a five-year span to try to solve this problem. Surface geophysical methods, being cheaper and faster than their cross- and downhole counterparts, were used to cover larger areas on an exploratory basis, while cross-hole methods were employed to locate more accurately one or a network of galleries to be perforated by drillhole(s) and used as a conduit for sand stowing. The authors report the results of one of the cross-hole geophysical methods: electrical resistivity tomography (ERT). A pole-dipole configuration is used and both cross-hole and surface-borehole methodologies are tested. Forward modelling and inversion of synthetic data making use of downhole and surface physical and geometrical parameters are presented first. This phase is followed by the inversion of real data. It is concluded that ERT is not applicable for the detection of dry voids, but is effective in a waterlogged environment which is estimated to represent 85--90% of the cases. In waterlogged galleries, ERT is applicable in both cross-hole and surface-downhole modes, the latter allowing a larger surface coverage at low cost. ERT is thus a reliable geophysical tool to image water-filled voids and an adequate technique to address environmental and geotechnical problems

Identifying modes of large whispering-gallery mode resonators from the spectrum and emission pattern

DEFF Research Database (Denmark)

Schunk, Gerhard; Fuerst, Josef U.; Förtsch, Michael

2014-01-01

Identifying the mode numbers in whispering-gallery mode resonators (WGMRs) is important for tailoring them to experimental needs. Here we report on a novel experimental mode analysis technique based on the combination of frequency analysis and far-field imaging for high mode numbers of large WGMR...

Quantum-dot-based integrated non-linear sources

DEFF Research Database (Denmark)

Bernard, Alice; Mariani, Silvia; Andronico, Alessio

2015-01-01

The authors report on the design and the preliminary characterisation of two active non-linear sources in the terahertz and near-infrared range. The former is associated to difference-frequency generation between whispering gallery modes of an AlGaAs microring resonator, whereas the latter...

Profitability primer: a guide to profitability analysis in the electric power industry

International Nuclear Information System (INIS)

Woo, C.K.; Lloyd-Zannetti, D.; Martin, J.; Price, S.

1996-06-01

As the electric power industry is opened to forces of competition, increased attention must be focused to develop products and services that deliver good value to customers and to identify customer segments that are profitable to serve. This primer introduces the concept of profitability analysis and its application to the electric power industry. The primer recognizes that some segments of the business will remain monopolistic and subject to regulations, while other segments will become competitive. The primer also recognizes that customer profitability is critically dependent on a host of related issues such as how internal costs are allocated to various functions and how revenues are collected and allocated

Measuring Customer Profitability in Complex Environments

DEFF Research Database (Denmark)

Holm, Morten; Kumar, V.; Rohde, Carsten

2012-01-01

Customer profitability measurement is an important element in customer relationship management and a lever for enhanced marketing accountability. Two distinct measurement approaches have emerged in the marketing literature: Customer Lifetime Value (CLV) and Customer Profitability Analysis (CPA...... propositions. Additionally, the framework provides design and implementation guidance for managers seeking to implement customer profitability measurement models for resource allocation purposes....... that the degree of sophistication deployed when implementing customer profitability measurement models is determined by the type of complexity encountered in firms’ customer environments. This gives rise to a contingency framework for customer profitability measurement model selection and five research...

Profitability analysis in the hospital industry.

Science.gov (United States)

Cleverley, W O

1978-01-01

Measures of marginal profit are derived for the two payment classes--cost payers and charge payers--that the hospital industry must consider in profitability analysis, i.e., prediction of the excess of revenue over expenses. Two indexes of profitability, use when payment mix is constant and when it is nonconstant, respectively, are derived from the two marginal profit measures, and one of them is shown to be a modification of the contribution margin, the conventional measure of profitability used in general industry. All three measures--the contribution margin and the two new indexes of profitability--are used to estimate changes in net income resulting from changes in patient volume with and without accompanying changes in payment mix. The conventional measure yields large overestimates of expected excess revenue. PMID:632101

The Strategic Involvement of Stakeholders in the Efficiency of Non-Profit Sport Organisations: From a Perspective of Survival to Sustainability

Directory of Open Access Journals (Sweden)

Dina Alexandra Marques Miragaia

2017-01-01

Full Text Available The objective of this study is to analyse the efficiency of non-profit sports clubs and identify the perceptions of their directors with regards to the stakeholders that exert the greatest influence over club efficiency levels. In order to analyse the efficiency of these clubs, we made recourse to the Data Envelopment Analysis (DEA method. We also applied the Mann-Whitney test, to identify whether there are significant differences between efficient and non-efficient clubs with regards to the influence held by their stakeholders. We thus report that the majority of clubs operate efficiently. Both the efficient and the non-efficient clubs classify the club managers, members, sponsors, fans and athletes as the most important stakeholders to their efficiency levels. The results convey how there are no significant differences among the management team perceptions on the role of stakeholders in attaining club efficiency. The study also details the respective procedures that inefficient clubs should adopt in order to approximate the efficiency frontier.

Integrated optics nano-opto-fluidic sensor based on whispering gallery modes for picoliter volume refractometry

NARCIS (Netherlands)

Gilardi, G.; Beccherelli, R.

2013-01-01

We propose and numerically investigate an integrated optics refractometric nano-opto-fluidic sensor based on whispering gallery modes in sapphire microspheres. A measurand fluid is injected in a micromachined reservoir defined in between the microsphere and an optical waveguide. The wavelength shift

Microwave photonics systems based on whispering-gallery-mode resonators.

Science.gov (United States)

Coillet, Aurélien; Henriet, Rémi; Phan Huy, Kien; Jacquot, Maxime; Furfaro, Luca; Balakireva, Irina; Larger, Laurent; Chembo, Yanne K

2013-08-05

Microwave photonics systems rely fundamentally on the interaction between microwave and optical signals. These systems are extremely promising for various areas of technology and applied science, such as aerospace and communication engineering, sensing, metrology, nonlinear photonics, and quantum optics. In this article, we present the principal techniques used in our lab to build microwave photonics systems based on ultra-high Q whispering gallery mode resonators. First detailed in this article is the protocol for resonator polishing, which is based on a grind-and-polish technique close to the ones used to polish optical components such as lenses or telescope mirrors. Then, a white light interferometric profilometer measures surface roughness, which is a key parameter to characterize the quality of the polishing. In order to launch light in the resonator, a tapered silica fiber with diameter in the micrometer range is used. To reach such small diameters, we adopt the "flame-brushing" technique, using simultaneously computer-controlled motors to pull the fiber apart, and a blowtorch to heat the fiber area to be tapered. The resonator and the tapered fiber are later approached to one another to visualize the resonance signal of the whispering gallery modes using a wavelength-scanning laser. By increasing the optical power in the resonator, nonlinear phenomena are triggered until the formation of a Kerr optical frequency comb is observed with a spectrum made of equidistant spectral lines. These Kerr comb spectra have exceptional characteristics that are suitable for several applications in science and technology. We consider the application related to ultra-stable microwave frequency synthesis and demonstrate the generation of a Kerr comb with GHz intermodal frequency.

Non-Profit Ecological Organizations in the Function of the Realization of the Right to Freedom of Association and the Development of Civil Environmental Liability in Kazakhstan

Science.gov (United States)

Aitimov, Bolat Zh.; Dussipov, Erkin Sh.; Altynbekkyzy, Alua; Ashimova, Dinara I.; Nurbek, Dana T.; Urazymbetov, Talgat E.

2016-01-01

Environmental issues have become a central issue, which is considered not only at the state level, but also in the international arena. At the moment the main initiators of drawing attention to the environment are the environmental non-profit organizations. In developed countries, these organizations provide full support to the government and…

The Impact of Revenue Diversification on Bank Profitability and Stability: Empirical Evidence from South Asian Countries

Directory of Open Access Journals (Sweden)

Shoaib Nisar

2018-04-01

Full Text Available This paper is a contribution to the ongoing debate on the benefits and drawbacks of bank revenue diversification. Revenue diversification may benefit banks if diversified activities are inherently less risky and possess high returns, while it may hurt banks if diversified activities are more risky and have low returns. Analyzing a panel dataset of 200 commercial banks from all South Asian countries, we found that overall revenue diversification into non-interest income has a positive impact on the profitability and stability of South Asian commercial banks. We further observed that different types of non-interest income-generating activities have different impacts on bank performance and stability. While fees and commission incomes have a negative impact on the profitability and stability of South Asian commercial banks, other non-interest income has a positive impact. Our results imply that banks can benefit from revenue diversification if they diversify into specific types of non-interest income-generating activities. Our findings are robust and relevant to the use of alternative measures of revenue diversification, profitability and stability.

La maximisation du taux de profit

OpenAIRE

De Mesnard, Louis

1991-01-01

On the traditional micro-economic theory, firms are supposed to maximise pure profit. We study what happened when we take into consideration shareholders and the financial profit remunerating the financial capital. We show that it is necessary to surrender the financial profit maximisation to use the rate of financial profit maximisation. The cases of concurrence with fix coefficient of capital, monopoly with fix coefficient of capital, monopoly with variable coefficient of capital are studie...

Directional interacting whispering-gallery modes in coupled dielectric microdisks

International Nuclear Information System (INIS)

Ryu, Jung-Wan; Lee, Soo-Young; Kim, Chil-Min; Park, Young-Jai

2006-01-01

We study the optical interaction in a coupled dielectric microdisks by investigating the splitting of resonance positions of interacting whispering-gallery modes (WGM's) and their pattern change, depending on the distance between the microdisks. It is shown that the interaction between the WGM's with odd parity about the y axis becomes appreciable at a distance less than a wavelength and causes directional emissions of the resulting interacting WGM's. The directionality of the interacting WGM's can be understood in terms of an effective boundary deformation in ray dynamical analysis. We also discuss the oscillation of the splitting when the distance is greater than a wavelength

Powering Profits. Profits, Investments and Fuel Type Mixes in the Dutch Power Sector

International Nuclear Information System (INIS)

Wilde-Ramsing, J.; Steinweg, T.

2007-06-01

This report addresses the Dutch power sector, identifying the major corporate players in the market, types of fuel used to generate electricity, the profits being made, and investments in both renewable and non-renewable generation capacity. For the purposes of this report, the power sector is understood to encompass production (i.e. generation) and supply of electricity. Some discussion and figures on heat and gas, which are also essential energy services, are provided, but the focus is primarily on electricity. Section 2 of the report provides an overview of the Dutch power sector, breaking the market down into production and supply. Major players, markets shares, and recent trends and developments are given for each of these activities. Sections 3 - 7 go into detail on the five major corporate players active in the Dutch power sector: ENECO, Essent, Nuon, Electrabel, and E.ON Energie. For each company, information is provided on profits and earnings, the fuel mix used to generate and supply electricity, the CO2 emissions associated with these activities, installed capacity in the Netherlands, and recent investments in renewable and non-renewable generation capacity in the Netherlands. For the Dutch companies, ENECO, Essent and Nuon, additional information on the ownership structure of the company, shareholders and dividends paid and received is given. A section on RWE (Section 8) is also included in the study because, although RWE is not currently active in generating electricity in the Netherlands, RWE Energy does currently supply electricity generated by producers in the Netherlands. In addition, RWE Power is currently planning to invest significantly in power generation capacity in the Netherlands. The final section of the report compares the companies activities in the Netherlands and draws conclusions based on the companies' respective performance

Personnel Policy and Profit

DEFF Research Database (Denmark)

Bingley, Paul; Westergård-Nielsen, Niels Chr.

2004-01-01

personnel structure variation. It is found that personnel policy is strongly related to economic performance. At the margin, more hires are associated with lower profit, and more separations with higher profit. For the average firm, one new job, all else equal, is associated with ?2680 (2000 prices) lower...

Combining purpose with profits

NARCIS (Netherlands)

Birkinshaw, J.; Foss, N.J.; Lindenberg, S.M.

2014-01-01

Is it possible for a company to strive for a higher purpose while also delivering solid profits? Some have argued that pursuing goals other than making money means, by definition, spending on things that aren't profit-maximizing. Others have countered that by investing in worthwhile causes the

Frequency tuning of single photons from a whispering-gallery mode resonator to MHz-wide transitions

DEFF Research Database (Denmark)

Schunk, G.; Vogl, U.; Sedlmeir, F.

2016-01-01

photons, which is based on parametric down-conversion in a triply resonant whispering-gallery mode resonator, with alkaline transitions [Schunk et al., Optica 2015, 2, 773]. In this paper, we analyse our source in terms of phase matching, available wavelength-tuning mechanisms and applications...

Determinants of Commercial Banks' Profitability in Malaysia

OpenAIRE

Trofimov, Ivan D.; Md. Aris, Nazaria; Ying Ying, Jovena Kho

2018-01-01

This study aims to examine the relationship between non-performing loans (NPLs) and commercial banks' performance in Malaysia, alongside other factors. It considers the effect of NPLs, cost efficiency and bank size on commercial banks' profitability by using panel data regression (Pooled OLS model), covering the period of 2010-2015. The findings of the study show that NPLs and cost efficiency have a significant negative relationship with commercial banks' performances in Malaysia. On the othe...

Development of an activity-based costing model to evaluate physician office practice profitability.

Science.gov (United States)

Dugel, Pravin U; Tong, Kuo Bianchini

2011-01-01

Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health

Walk, Look, Remember: The Influence of the Gallery's Spatial Layout on Human Memory for an Art Exhibition.

Science.gov (United States)

Krukar, Jakub

2014-09-01

The spatial organisation of museums and its influence on the visitor experience has been the subject of numerous studies. Previous research, despite reporting some actual behavioural correlates, rarely had the possibility to investigate the cognitive processes of the art viewers. In the museum context, where spatial layout is one of the most powerful curatorial tools available, attention and memory can be measured as a means of establishing whether or not the gallery fulfils its function as a space for contemplating art. In this exploratory experiment, 32 participants split into two groups explored an experimental, non-public exhibition and completed two unanticipated memory tests afterwards. The results show that some spatial characteristics of an exhibition can inhibit the recall of pictures and shift the focus to perceptual salience of the artworks.

Profitability analysis of KINGLONG nearly 5 years

Science.gov (United States)

Zhang, Mei; Wen, Jinghua

2017-08-01

Profitability analysis for measuring business performance and forecast its prospects play an important role. In this paper, the research instance King Long Motor in understanding the basic theory on the basis of financial management, to take a combination of theory and data analysis methods, combined with a measure of profitability related indicators of King Long Motor company’s profitability do a specific analysis to identify factors constraining the profitability of Kinglong company exists and the motivation to improve profitability, which made recommendations to improve the profitability of Kinglong car company to promote the company’s future can be better and faster development.)

An ethical justification of profit maximization

DEFF Research Database (Denmark)

Koch, Carsten Allan

2010-01-01

In much of the literature on business ethics and corporate social responsibility, it is more or less taken for granted that attempts to maximize profits are inherently unethical. The purpose of this paper is to investigate whether an ethical argument can be given in support of profit maximizing...... behaviour. It is argued that some form of consequential ethics must be applied, and that both profit seeking and profit maximization can be defended from a rule-consequential point of view. It is noted, however, that the result does not apply unconditionally, but requires that certain form of profit (and...... utility) maximizing actions are ruled out, e.g., by behavioural norms or formal institutions....

Feasibility of Gallery Intake Systems for Seawater Reverse Osmosis Facilities along the Northern Red Sea Coast of Saudi Arabia

KAUST Repository

Dehwah, Abdullah

2012-03-01

The Kingdom of Saudi Arabia is dependent on desalination of seawater to provide new water supplies for the future. Desalination is expensive and it is very important to reduce the cost and lower the energy consumption. Most seawater reverse osmosis facilities use open-ocean intakes, which require extensive pre-treatment processes to remove particulate and biological materials that cause operating problems. An alternative intake is the subsurface system which utilizes the concept of riverbank filtration using wells or galleries and provides natural filtration to improve the quality of feedwater before it enters the desalination plant. This reduces operating cost and lowers energy consumption. Research was focused on evaluating gallery-type intakes (beach and seabed galleries) that could be used along the Northern Red Sea shoreline to provide a better quality feedwater for desalination. The geological characteristics of the visited sites were favorable for the development of seabed filter systems (offshore), but not for beach gallery intakes. The low wave energy along the shoreline and the presence of mud or rocky coasts made beach galleries infeasible. One of the potentially favorable sites for a seabed filter was located in the nearshore area at King Abdullah Economic City (KAEC). This site has a predominantly sandy offshore bottom with shallow water depths, and a low tide range. In addition, the bottom is always covered with water and contains soft limestone unit below the sand mantle that could be easy excavated to facilitate the construction of a seabed filter. About 50 sediment samples were collected from the site and laboratory measurements were performed on them. Grain size distribution, porosity and hydraulic conductivity measurements were performed on the sediment samples. In addition, six statistical methods were used to estimate the hydraulic conductivity values. Based on results of lab measurements, field observations, tide ranges and sediment types, it

Thermal simulation of drift emplacement. Geotechnical and geophysical investigations in and around backfilled galleries

International Nuclear Information System (INIS)

Schneefub, J.U.; Gommlich, G.E.

1988-01-01

The concept for the direct disposal of spent fuel in rock salt foresees the emplacement of large waste canisters on the floor of a disposal gallery. Subsequent to emplacement the drift is backfilled with salt grit. In a demonstration test six cylindrical containments are to be emplaced within distances of 3 m from each other in two parallel galleries of 14 m 2 , separated by a pillar of 10 m thickness. They will be heated up by a power output of approx. 1 kW/m to 200 degree C surface temperature by electrical heaters. The thermal and mechanical response of the salt rock and the backfilling to the artificial heating is to be investigated as follows: (1) measurement of the temperature field at the contained surface, in the backfill and in the rock salt; (2) deformation measurements of the salt rock around the heated drifts; (3) measurements of tunnel convergence in heated and unheated sections; (4) compaction measurements of the backfilling in heated and unheated areas; (5) measurement of rock stresses in areas very close to the galleries; and (6) pressure measurements in the backfilling, between backfilling and rock, and between backfilling and containers. The rock burst monitoring system of the Asse salt mine will be expanded to this special field of the mine to detect seismic events due to thermomechanical effects. Another seismoacoustic system will be installed to observe the compaction of the backfilling. This system must be calibrated for the relation between the density and velocities of seismic waves. It is planned to monitor the density by gamma-gamma log measurements. The changes in overall density during the entire experiment will be observed by gravimeter measurements of high precision

The Art Gallery Test: A Preliminary Comparison between Traditional Neuropsychological and Ecological VR-Based Tests

Directory of Open Access Journals (Sweden)

Pedro Gamito

2017-11-01

Full Text Available Ecological validity should be the cornerstone of any assessment of cognitive functioning. For this purpose, we have developed a preliminary study to test the Art Gallery Test (AGT as an alternative to traditional neuropsychological testing. The AGT involves three visual search subtests displayed in a virtual reality (VR art gallery, designed to assess visual attention within an ecologically valid setting. To evaluate the relation between AGT and standard neuropsychological assessment scales, data were collected on a normative sample of healthy adults (n = 30. The measures consisted of concurrent paper-and-pencil neuropsychological measures [Montreal Cognitive Assessment (MoCA, Frontal Assessment Battery (FAB, and Color Trails Test (CTT] along with the outcomes from the three subtests of the AGT. The results showed significant correlations between the AGT subtests describing different visual search exercises strategies with global and specific cognitive measures. Comparative visual search was associated with attention and cognitive flexibility (CTT; whereas visual searches involving pictograms correlated with global cognitive function (MoCA.

All-polymer photonic sensing platform based on whispering-gallery mode microgoblet lasers

OpenAIRE

Wienhold, T.; Kraemmer, S.; Wondimu, S.F.; Siegle, T.; Bog, U.; Weinzierl, U.; Schmidt, S.; Becker, H.; Kalt, H.; Mappes, T.; Koeber, S.; Koos, C.

2015-01-01

We present an all-polymer photonic sensing platform based on whispering-gallery mode microgoblet lasers integrated into a microfluidic chip. The chip is entirely made from polymers, enabling the use of the devices as low-cost disposables. The microgoblet cavities feature quality factors exceeding 105 and are fabricated from poly(methyl methacrylate) (PMMA) using spin-coating, mask-based optical lithography, wet chemical etching, and thermal reflow. In contrast to silica-based microtoroid reso...

Optothermal transport behavior in whispering gallery mode optical cavities

Energy Technology Data Exchange (ETDEWEB)

Soltani, Soheil [Ming Hsieh Department of Electrical Engineering-Electrophysics, University of Southern California, Los Angeles, California 90089 (United States); Armani, Andrea M., E-mail: armani@usc.edu [Ming Hsieh Department of Electrical Engineering-Electrophysics, University of Southern California, Los Angeles, California 90089 (United States); Mork Family Department of Chemical Engineering and Materials Science, University of Southern California, Los Angeles, California 90089 (United States)

2014-08-04

Over the past century, whispering gallery mode optical cavities have enabled numerous advances in science and engineering, such as discoveries in quantum mechanics and non-linear optics, as well as the development of optical gyroscopes and add drop filters. One reason for their widespread appeal is their ability to confine light for long periods of time, resulting in high circulating intensities. However, when sufficiently large amounts of optical power are coupled into these cavities, they begin to experience optothermal or photothermal behavior, in which the optical energy is converted into heat. Above the optothermal threshold, the resonance behavior is no longer solely defined by electromagnetics. Previous work has primarily focused on the role of the optothermal coefficient of the material in this instability. However, the physics of this optothermal behavior is significantly more complex. In the present work, we develop a predictive theory based on a generalizable analytical expression in combination with a geometry-specific COMSOL Multiphysics finite element method model. The simulation couples the optical and thermal physics components, accounting for geometry variations as well as the temporal and spatial profile of the optical field. To experimentally verify our theoretical model, the optothermal thresholds of a series of silica toroidal resonant cavities are characterized at different wavelengths (visible through near-infrared) and using different device geometries. The silica toroid offers a particularly rigorous case study for the developed optothermal model because of its complex geometrical structure which provides multiple thermal transport paths.

Profitability and occupational injuries in U.S. underground coal mines.

Science.gov (United States)

Asfaw, Abay; Mark, Christopher; Pana-Cryan, Regina

2013-01-01

Coal plays a crucial role in the U.S. economy yet underground coal mining continues to be one of the most dangerous occupations in the country. In addition, there are large variations in both profitability and the incidence of occupational injuries across mines. The objective of this study was to examine the association between profitability and the incidence rate of occupational injuries in U.S. underground coal mines between 1992 and 2008. We used mine-specific data on annual hours worked, geographic location, and the number of occupational injuries suffered annually from the employment and accident/injury databases of the Mine Safety and Health Administration, and mine-specific data on annual revenue from coal sales, mine age, workforce union status, and mining method from the U.S. Energy Information Administration. A total of 5669 mine-year observations (number of mines×number of years) were included in our analysis. We used a negative binomial random effects model that was appropriate for analyzing panel (combined time-series and cross-sectional) injury data that were non-negative and discrete. The dependent variable, occupational injury, was measured in three different and non-mutually exclusive ways: all reported fatal and nonfatal injuries, reported nonfatal injuries with lost workdays, and the 'most serious' (i.e. sum of fatal and serious nonfatal) injuries reported. The total number of hours worked in each mine and year examined was used as an exposure variable. Profitability, the main explanatory variable, was approximated by revenue per hour worked. Our model included mine age, workforce union status, mining method, and geographic location as additional control variables. After controlling for other variables, a 10% increase in real total revenue per hour worked was associated with 0.9%, 1.1%, and 1.6% decrease, respectively, in the incidence rates of all reported injuries, reported injuries with lost workdays, and the most serious injuries reported

Profitability and occupational injuries in U.S. underground coal mines☆

Science.gov (United States)

Asfaw, Abay; Mark, Christopher; Pana-Cryan, Regina

2015-01-01

Background Coal plays a crucial role in the U.S. economy yet underground coal mining continues to be one of the most dangerous occupations in the country. In addition, there are large variations in both profitability and the incidence of occupational injuries across mines. Objective The objective of this study was to examine the association between profitability and the incidence rate of occupational injuries in U.S. underground coal mines between 1992 and 2008. Data and method We used mine-specific data on annual hours worked, geographic location, and the number of occupational injuries suffered annually from the employment and accident/injury databases of the Mine Safety and Health Administration, and mine-specific data on annual revenue from coal sales, mine age, workforce union status, and mining method from the U.S. Energy Information Administration. A total of 5669 mine-year observations (number of mines × number of years) were included in our analysis. We used a negative binomial random effects model that was appropriate for analyzing panel (combined time-series and cross-sectional) injury data that were non-negative and discrete. The dependent variable, occupational injury, was measured in three different and non-mutually exclusive ways: all reported fatal and nonfatal injuries, reported nonfatal injuries with lost workdays, and the ‘most serious’ (i.e. sum of fatal and serious nonfatal) injuries reported. The total number of hours worked in each mine and year examined was used as an exposure variable. Profitability, the main explanatory variable, was approximated by revenue per hour worked. Our model included mine age, workforce union status, mining method, and geographic location as additional control variables. Results After controlling for other variables, a 10% increase in real total revenue per hour worked was associated with 0.9%, 1.1%, and 1.6% decrease, respectively, in the incidence rates of all reported injuries, reported injuries with lost

Ultra-high Q terahertz whispering-gallery modes in a silicon resonator

Science.gov (United States)

Vogt, Dominik Walter; Leonhardt, Rainer

2018-05-01

We report on the first experimental demonstration of terahertz (THz) whispering-gallery modes (WGMs) with an ultra-high quality factor of 1.5 × 104 at 0.62 THz. The WGMs are observed in a high resistivity float zone silicon spherical resonator coupled to a sub-wavelength silica waveguide. A detailed analysis of the coherent continuous wave THz spectroscopy measurements combined with a numerical model based on Mie-Debye-Aden-Kerker theory allows us to unambiguously identify the observed higher order radial THz WGMs.

Victorian era esthetic and restorative dentistry: an advertising trade card gallery.

Science.gov (United States)

Croll, Theodore P; Swanson, Ben Z

2006-01-01

A chief means of print advertising in the Victorian era was the "trade card." Innumerable products, companies, and services were highlighted on colorful chromolithographic trade cards, and these became desirable collectible objects which were pasted into scrapbooks and enjoyed by many families. Dentistry- and oral health-related subjects were often depicted on Victorian trade cards, and esthetic and restorative dentistry themes were featured. This review describes the history of advertising trade cards and offers a photographic gallery of dentistry-related cards of the era.

A social work study on quality on quality of physical education programs in primary schools: A case study of governmental and non-for-profit schools in city of Esfahan, Iran

Directory of Open Access Journals (Sweden)

Allahyar Arabmomeni

2013-03-01

Full Text Available Physical education is one of the most important parts of schoolchildren studies and it could influence of social and academic performance of children, significantly. This paper studies physical education among schoolchildren who attend elementary schools in city of Esfahan, Iran over for the educational calendar of 2010-2011. The study selects 52 schools as sample, 18 non-for-profit and 34 governmental schools and half of them belong to female students. The results of this study indicate that physical education has a somewhat better quality in non-for-profit educational system compared with governmental ones although this difference is not statistically significance (P<0.05. In our survey, ten percent of time, physical education was performed poorly, twenty five percent was in average condition, forty eight percent was in good condition and seventeen percent was in excellent condition.

Retention of external and internal markers by southern pine beetles (Coleoptera: Scolytidae) during gallery

Science.gov (United States)

Douglas J. Rhodes; Jane Leslie Hayes; Chris Steiner

1998-01-01

If retained, markers used in mark-release-recapture studies of bark beetle dispersal could provide valuable tools in the determination of post-dispersal fate. Retention of the internal marker rubidium (Rb) and of the external marker fluorescent powder during egg gallery construction, oviposition, and feeding were quantified at intervals from 0 to 96 hours by allowing...

Atlantic Environmental Resource Directory, 1989: A directory of non-profit environmental and development organizations in Atlantic Canada

Energy Technology Data Exchange (ETDEWEB)

Cuthbertson, L.L.

1989-01-01

This directory lists 161 non-profit groups in the Atlantic region, along with contacts for the environmental networks across the country and in New England and appropriate federal and provincial offices in Atlantic Canada. The directory was compiled from questionnaires sent out to a list of contacts that were on an original mailing list of groups known to have taken stands on environmental issues in the past. Follow-up mailouts and phone calls were also made. As well, some contacts were discovered through word-of-mouth. Groups are listed alphabetically by province and are classified by subjects. Information includes address and phone number, contact, date formed, number of members, scope, language and objectives. Groups and resources are indexed by subject area and groups are listed by resources available, environmental networks, Eastern states-United States citizen groups, labour unions, federal and provincial government.

Applying Marketing Concepts to Non-Profit/Educational Organizations: The Youth Professional’s Responsibilities in Program Marketing & Promotion

Directory of Open Access Journals (Sweden)

Keith G. Diem

2008-12-01

Full Text Available The degree of participation in community-based youth development programs is typically affected by both the recruitment and retention of participants. A review of literature over more than forty years revealed the value of marketing and promotion to the viability of a company, product, or organization and how it may contribute to company sales or an organization’s membership. This article is focused on the application of marketing concepts to a non-profit organization or educational program. Using a marketing approach to program development can result in improved program quality as well as increased enrollment. Utilizing marketing activities such as needs assessment will aide in ensuring the program remains current in meeting needs and interests of clientele, the community, and society. Promoting an accurate and relevant image is a key in making sure people realize the value of your program.

Elementary modes of coupled oscillators as whispering-gallery microresonators

Science.gov (United States)

Banerjee, Rabin; Mukherjee, Pradip

2015-10-01

We obtain the elementary modes of a system of parity-time reversal (PT)-symmetric coupled oscillators with balanced loss and gain. These modes are used to give a physical picture of the phase transition recently reported [C. M. Bender, M. Gianfreda, B. Peng, S. K. Özdemir and L. Yang, Phys. Rev. A 88, 062111 (2013); L. Yang, S. K. Özdemir and B. Peng, 12th Int. Workshop and Conf. Pseudo-Hermitian Hamiltonians in Quantum Physics, Istanbul, Turkey, July 2013; B. Peng, S. K. Özdemir, F. Lei, F. Monifi, M. Gianfreda, G. L. Long, S. Fan, F. Nori, C. M. Bender and L. Yang, Nat. Phys. 10, 394 (2014)] in experiments with whispering-gallery microresonators.

The profitability of Norwegian salmon farming companies : a study of profitability variation

OpenAIRE

Eilertsen, Bendik Foss; Hui, Erik

2015-01-01

The conditions in the Norwegian salmon farming industry are constantly changing. Locally and globally, regulations, consolidation and technological advancements are some of the factors having a deep impact on the current industry. To ensure competitiveness, it is essential to emphasise on profitability and taking the correct strategic decisions. The objective of this thesis is to indicate what may cause variation in profitability in the current Norwegian salmon farming industry...

«Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

OpenAIRE

Jack M. MINTZ

1982-01-01

The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...

Profits in reverse? An examination of the decisive factors for reverse supply chain profitability

DEFF Research Database (Denmark)

Larsen, Samuel; Jacobsen, Peter

2015-01-01

Although the concept of the reverse supply chain (RSC) is not unknown in industry, an inhibitor for its successful use is low (or no) profitability. A research challenge is investigating ways to establish the RSC as a profit-creating center in the organization. This paper contributes...

European business venturing in times of digitisation - An analysis of for-profit business incubators in a triple helix context

DEFF Research Database (Denmark)

Brem, Alexander; Kreusel, Nico; Roth, Natalie

2018-01-01

Business incubators have been developed as a key component of entrepreneurial activities in countries all over Europe. These incubators have a non-profit or a for-profit profile, with one-third located in Germany. The increased engagement of private business in what was a public-dominated incubat......Business incubators have been developed as a key component of entrepreneurial activities in countries all over Europe. These incubators have a non-profit or a for-profit profile, with one-third located in Germany. The increased engagement of private business in what was a public......-dominated incubation landscape may influence established theoretical frameworks. Within this context, this paper analyses 11 German business incubators to look at the most common types of for-profit business incubators in Germany and their main characteristics. Moreover, it introduces classification criteria...... for these incubators. Another aspect of the analysis is the effect of the triple helix dimensions of the different incubation types. The results show that two additional types of incubators can be identified in addition to the traditional public business incubator model, namely 'company builders' and 'accelerators...

License - Togo Picture Gallery | LSDB Archive [Life Science Database Archive metadata

Lifescience Database Archive (English)

Full Text Available List Contact us Togo Picture Gallery License License to Use This Database Last updated : 2017/05/16 You may use this database...ecifies the license terms regarding the use of this database and the requirements you must follow in using this database.... The license for this database is specified in the Creative Commons ...Attribution 4.0 International . If you use data from this database, please be sure attribute this database a...e Creative Commons Attribution 4.0 International is found here . With regard to this database

Public ownership helps boost HMOs' profits.

Science.gov (United States)

Kenkel, P J

1992-05-04

Health maintenance organizations have found that the route to faster growth and better profitability may be turning into a for-profit business and issuing stock. For the past five years, such organizations have generally outperformed their older, not-for-profit counterparts that rely on debt to fuel growth. Since 1988, HMOs have completed 48 stock and debt offerings, raising $3.6 billion.

Profit-driven drug testing.

Science.gov (United States)

Collen, Mark

2012-01-01

Random drug testing of people being treated for chronic pain has become more common. Physicians may drug test patients on opioid therapy as a result of concerns over prosecution, drug misuse, addiction, and overdose. However, profit motive has remained unexplored. This article suggests profits also drive physician drug-testing behavior and evidence is offered, including an exploration of Medicare reimbursement incentives and kickbacks for drug testing.

Structural characterization of the gallery forest of the Guisa Agroforestry Experimental Station

Directory of Open Access Journals (Sweden)

José Luis Rodríguez Sosa

2018-01-01

Full Text Available The work was carried out in the gallery forest of the Cupaynicú stream, belonging to the Guisa Agroforestry Experimental Station, with the objective of characterizing its structure. Eight parcels of 500 m2 were randomly raised, in them the species were identified, their height and diameter were measured. The flora was analyzed through the origin of the species and the frequency histogram. The structure of the forest was analyzed through the diametric structure and the Value Index of Ecological Importance, the vertical structure was described taking into consideration the forest strata as well as the preparation of the canopy diagram. A descriptive analysis of the parameters diameter, height and basal area was made to study the parametric structure. The richness of the riparian forest was evidenced by the registry of 25 families, 40 genera and 43 species, as well as the predominance of the Meliaceae family followed by Lauraceae, Mimosaceae and Sapindaceae, which reflects the high timber value, melliferous and ecological of the same. The species Roystonea regia, Sterculiaapetala, Dendropanaxarboreus, Andirainermis and Mangifera indica, determine the physiognomy of the gallery Forest. The trees reach 33 cm in diameter and 18.27 m in height on average, although the presence of trees with 30 m is the most frequent, which denotes the irregular structure of the forest.

The importance of working capital management for hospital profitability: evidence from bond-issuing, not-for-profit U.S. hospitals.

Science.gov (United States)

Rauscher, Simone; Wheeler, John R C

2012-01-01

Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be

Convergence in anisotropic conditions: gallery behaviour in the Callovo-Oxfordian clayey layer in North-Eastern France

International Nuclear Information System (INIS)

Blanco Martin, L.; Hadj-Hassen, F.; Philippe, J.C.; Boidy, E.; Colombet, G.; Armand, G.

2010-01-01

Document available in extended abstract form only. Coyne et Bellier (Tractebel Engineering) has been supplying geotechnical services to Andra since 1994 regarding the feasibility for developing a repository for radioactive waste in a 490 m deep clayey formation at the Meuse/Haute-Marne site. Armines/Mines-ParisTech (French engineering school) has been an Andra scientific partner for several years due to its expertise in rock creep behaviour as well as in mining technologies. Throughout the different works carried out for Andra (especially the studies concerning the enlargement of the underground research laboratory), the behaviour of the Callovo-Oxfordian clayey were computed. These studies are used mainly for predicting the long-term behaviour of this layer. Lemaitre's rheological law (or modified Norton's law) has been used for such purposes. This time-dependent law is able to model the isotropic hardening of an elastic-viscoplastic solid by taking into account a non linear viscosity (γ) which Coyne et Bellier has decided to represent by means of a cone-shaped dash-pot element (stiffness increases during creep, cf. Eric Boidy's PhD). This hypothesis, together with that standing for 'long-term incompressibility' (viscoplastic deformation occurs at constant volume), allows the law be expressed by means of the second invariants of the stress (q) and strain (ε vp ) tensors. The rheological model when the long term behaviour takes place beyond a stress threshold (σ S ) is shown. Modelling works that use this law reproduce well convergence measurements as long as radial stresses around the galleries are isotropic. When the stress field around the gallery is anisotropic, the classic Lemaitre's law no longer fits the convergence measurements. This is the case for the GMR gallery at the main level of the laboratory: the horizontal stress is 1.3 times greater than the vertical stress whilst the average vertical convergence is more than five

Profitability Analysis of Soybean Oil Processes.

Science.gov (United States)

Cheng, Ming-Hsun; Rosentrater, Kurt A

2017-10-07

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

Profitability Analysis of Soybean Oil Processes

Directory of Open Access Journals (Sweden)

Ming-Hsun Cheng

2017-10-01

Full Text Available Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV, break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP, is profitable when the capacity is larger than 17 million kg of annual oil production.

20 CFR 435.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations...

15 CFR 14.26 - Non-Federal audits.

Science.gov (United States)

2010-01-01

... FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

22 CFR 518.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall...

Improving profitability in a grassroots refinery

Energy Technology Data Exchange (ETDEWEB)

Coombs, T. [Star Petroleum Refining Co. Ltd. (Thailand); Kennedy, P.; Bhargava, S. [KBC Process Technology Ltd. (United Kingdom)

1999-05-01

Actions taken to maximise profit at the Star Refinery in Thailand are described. The company made good use of the Profit Improvement Programme (PIP) (which specialises in refinery economics) and the way in which PIP addressed the problem and the benefits derived therefrom is the nub of this paper. The efforts appear to have been more than satisfactory from the aspect of increasing profit margins. (UK)

Impact of robotic operative efficiency on profitability.

Science.gov (United States)

Geller, Elizabeth J; Matthews, Catherine A

2013-07-01

We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

Telerobotic Haptic Exploration in Art Galleries and Museums for Individuals with Visual Impairments.

Science.gov (United States)

Park, Chung Hyuk; Ryu, Eun-Seok; Howard, Ayanna M

2015-01-01

This paper presents a haptic telepresence system that enables visually impaired users to explore locations with rich visual observation such as art galleries and museums by using a telepresence robot, a RGB-D sensor (color and depth camera), and a haptic interface. The recent improvement on RGB-D sensors has enabled real-time access to 3D spatial information in the form of point clouds. However, the real-time representation of this data in the form of tangible haptic experience has not been challenged enough, especially in the case of telepresence for individuals with visual impairments. Thus, the proposed system addresses the real-time haptic exploration of remote 3D information through video encoding and real-time 3D haptic rendering of the remote real-world environment. This paper investigates two scenarios in haptic telepresence, i.e., mobile navigation and object exploration in a remote environment. Participants with and without visual impairments participated in our experiments based on the two scenarios, and the system performance was validated. In conclusion, the proposed framework provides a new methodology of haptic telepresence for individuals with visual impairments by providing an enhanced interactive experience where they can remotely access public places (art galleries and museums) with the aid of haptic modality and robotic telepresence.

34 CFR 74.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall be subject to...

40 CFR 30.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

38 CFR 49.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

miRToolsGallery: a tag-based and rankable microRNA bioinformatics resources database portal

Science.gov (United States)

Chen, Liang; Heikkinen, Liisa; Wang, ChangLiang; Yang, Yang; Knott, K Emily

2018-01-01

Abstract Hundreds of bioinformatics tools have been developed for MicroRNA (miRNA) investigations including those used for identification, target prediction, structure and expression profile analysis. However, finding the correct tool for a specific application requires the tedious and laborious process of locating, downloading, testing and validating the appropriate tool from a group of nearly a thousand. In order to facilitate this process, we developed a novel database portal named miRToolsGallery. We constructed the portal by manually curating > 950 miRNA analysis tools and resources. In the portal, a query to locate the appropriate tool is expedited by being searchable, filterable and rankable. The ranking feature is vital to quickly identify and prioritize the more useful from the obscure tools. Tools are ranked via different criteria including the PageRank algorithm, date of publication, number of citations, average of votes and number of publications. miRToolsGallery provides links and data for the comprehensive collection of currently available miRNA tools with a ranking function which can be adjusted using different criteria according to specific requirements. Database URL: http://www.mirtoolsgallery.org PMID:29688355

78 FR 11164 - Policy on Contractor Profits

Science.gov (United States)

2013-02-15

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Policy on Contractor Profits AGENCY... Authorization Act for Fiscal Year 2013. Section 804, Department of Defense Policy on Contractor Profits... modifications to such guidelines that are necessary to ensure an appropriate link between contractor profit and...

Applying the prudence principle in non-profit organizations and financial institutions

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

Full Text Available The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions. The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair refl ection of facts the essential goal of which is to report in the fi nancial statement actual assets and the fi nancial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content.

Managing corporate identities of non-profit organisations in the social welfare sector

Directory of Open Access Journals (Sweden)

Lida Holtzhausen

2013-03-01

Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

The strategic value of customer profitability analysis

NARCIS (Netherlands)

Raaij, van E.M.

2005-01-01

Purpose – The aim of the paper is to show how intelligence emanating from customer profitability analysis (CPA) can help improve strategic marketing planning. Insights into the profitability of individual customers, as well as the distribution of profitability across the customer base, can lead to

PROFIT SENSITIVITY IN THE DECISION - MAKING PROCESS

Directory of Open Access Journals (Sweden)

Dimi Ofilean

2014-09-01

Full Text Available Projections on the profitability of an entity is a prerequisite impact assessment of implementing various management strategies. The literature did not include a model sensitivity analysis in terms of profit margin of safety modification and safety coefficient. This article aims to explicit solutions for identifying the factors that influence the sensitivity of profit, the proposed analytical models to change the margin of safety (physical and value and coefficient of safety. The model allows the determination of limits that can increase or decrease sales costs so that the company remains profitable, ie to be able to maintain an adequate level of profit. This analysis allows knowing the influence of each factor in the evolution of the profitability of the entity, allowing managers to adopt the right decisions based on the importance of the influence of the analysis results of the entity. To facilitate understanding of the proposed analytical model is presented a case study.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

DETERMINANTS OF BANK PROFITABILITY: EVIDENCE FROM US

OpenAIRE

Cheng, Yinglin; Huang, Yating

2017-01-01

This paper examines the variables that affect bank profitability. We construct a sample of US banks from 2003 to 2015, and use return on assets (ROA) and return on equity (ROE) to measure bank profitability. We find that banks with higher profitability are the banks that have: (1) a higher deposits to total asset ratio, (2) a higher diversification ratio, and (3) higher operational efficiency. We also find that better-capitalized banks tend to be more profitable only when we use ROA as the me...

Profitability expertise of rural methanization projects

International Nuclear Information System (INIS)

2010-02-01

The main objectives of this study were to analyze the profitability of projects of methanization, and to identify factors which curb or favour their profitability. It is based on a detailed analysis of the investment and of the profitability of 50 sites of different sizes and at different stages of progress (from the feasibility study to few months of operation), and also of experiences in three neighbour countries (Germany, Switzerland and Belgium). First, the study highlights the importance of investment costs in the biogas production global cost, notably with respect to current German prices. Then, it comments the impact of subsidies on facility profitability. It proposes ways to improve public support to the different energetic vectors produced from biogas: electricity, biomethane, and heat

Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta

Directory of Open Access Journals (Sweden)

Billy Ardiansyah Garry

2017-01-01

Full Text Available Travelling intensity has been higher in the past few years making hospitality industry must be ready to provide the best service at optimum prices to customers who purchase and enjoy the services. Hotel as one of the accommodation service providers should be able to allocate resources accurately according to the actual needed capacity and thorough tariff policy for not losing the competition and obtain profit according to how much is projected. TDABC system is the most updated costing system which can assist the allocation of these resources. TDABC system is considered twice important to be applied in the service industry as service is intangible so costing system must show the exact and accurate number of resources used to provide the service. Through TDABC system, Customer Profitability Analysis is conducted with the aim of knowing the level of profitability every customer type possesses and classifying them as profitable or non-profitable customers. A case study had been conducted in a five-star hotel located in the Special Region of Jogjakarta resulting a profit recognized under TDABC system that traditional method used as the hotel’s costing system failed to do so and more proper data on costs and profitability of customers.

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

The Detection of Helicobacter hepaticus Using Whispering-Gallery Mode Microcavity Optical Sensors

Directory of Open Access Journals (Sweden)

Mark E. Anderson

2015-08-01

Full Text Available Current bacterial detection techniques are relatively slow, require bulky instrumentation, and usually require some form of specialized training. The gold standard for bacterial detection is culture testing, which can take several days to receive a viable result. Therefore, simpler detection techniques that are both fast and sensitive could greatly improve bacterial detection and identification. Here, we present a new method for the detection of the bacteria Helicobacter hepaticus using whispering-gallery mode (WGM optical microcavity-based sensors. Due to minimal reflection losses and low material adsorption, WGM-based sensors have ultra-high quality factors, resulting in high-sensitivity sensor devices. In this study, we have shown that bacteria can be non-specifically detected using WGM optical microcavity-based sensors. The minimum detection for the device was 1 × 104 cells/mL, and the minimum time of detection was found to be 750 s. Given that a cell density as low as 1 × 103 cells/mL for Helicobacter hepaticus can cause infection, the limit of detection shown here would be useful for most levels where Helicobacter hepaticus is biologically relevant. This study suggests a new approach for H. hepaticus detection using label-free optical sensors that is faster than, and potentially as sensitive as, standard techniques.

Methodics of computing the results of monitoring the exploratory gallery

Directory of Open Access Journals (Sweden)

Krúpa Víazoslav

2000-09-01

Full Text Available At building site of motorway tunnel Višòové-Dubná skala , the priority is given to driving of exploration galley that secures in detail: geologic, engineering geology, hydrogeology and geotechnics research. This research is based on gathering information for a supposed use of the full profile driving machine that would drive the motorway tunnel. From a part of the exploration gallery which is driven by the TBM method, a fulfilling information is gathered about the parameters of the driving process , those are gathered by a computer monitoring system. The system is mounted on a driving machine. This monitoring system is based on the industrial computer PC 104. It records 4 basic values of the driving process: the electromotor performance of the driving machine Voest-Alpine ATB 35HA, the speed of driving advance, the rotation speed of the disintegrating head TBM and the total head pressure. The pressure force is evaluated from the pressure in the hydraulic cylinders of the machine. Out of these values, the strength of rock mass, the angle of inner friction, etc. are mathematically calculated. These values characterize rock mass properties as their changes. To define the effectivity of the driving process, the value of specific energy and the working ability of driving head is used. The article defines the methodics of computing the gathered monitoring information, that is prepared for the driving machine Voest – Alpine ATB 35H at the Institute of Geotechnics SAS. It describes the input forms (protocols of the developed method created by an EXCEL program and shows selected samples of the graphical elaboration of the first monitoring results obtained from exploratory gallery driving process in the Višòové – Dubná skala motorway tunnel.

THE MARKETING MENTALITY WITHIN THE ORGANIZATION - A COMPARATIVE STUDY BETWEEN COMPANIES AND NON-PROFIT ORGANIZATIONS IN ROMANIA

Directory of Open Access Journals (Sweden)

Pop Nicolae Al.

2015-07-01

Full Text Available In contemporary Marketing theory and practice, debates regarding the role and place of the homonymous activity within the company are frequent. The development of a marketing mentality, as specialists state, allows the implementation of a marketing vision in all the organization’s departments, regardless of the activities performed. The economic theory enunciates all the more the existence of a marketing doctrine urged to ensure the methodological frame of the organization regarding market and consumer orientation. Based upon two selective exploratory market research performed among the major distributors of electro-technical materials and electro-technical solutions integrators, respectively among some public faculties’ management the authors want to examine the existence and the decision makers’ responsiveness regarding the implementation of a marketing mentality in one’s organization. The conclusions concern both business environment and academic non-profit organizations’ activity. The connection between the marketing mentality as an essential premise for the development of the entrepreneurial university concept is also emphasized.

Silica hollow bottle resonators for use as whispering gallery mode based chemical sensors

Science.gov (United States)

Stoian, Razvan-Ionut; Bui, Khoa V.; Rosenberger, A. T.

2015-12-01

A simple three-step method for making silica hollow bottle resonators (HBRs) was developed. This procedure is advantageous because it uses commercially available materials, is cost effective, and is easy to implement. Additionally, the use of these HBRs as whispering gallery mode based chemical sensors is demonstrated by preliminary absorption sensing results in the near infrared (1580-1660 nm) using a trace gas (CH4) in air at atmospheric pressure and a dye (SDA2072) in methanol solution.

Optical sum-frequency generation in a whispering-gallery-mode resonator

International Nuclear Information System (INIS)

Strekalov, Dmitry V; Kowligy, Abijith S; Huang, Yu-Ping; Kumar, Prem

2014-01-01

We demonstrate sum-frequency generation between a telecom wavelength and the Rb D2 line, achieved through natural phase matching in a nonlinear whispering gallery mode resonator. Due to the strong optical field confinement and ultra high Q of the cavity, the process saturates already at sub-mW pump peak power, at least two orders of magnitude lower than in existing waveguide-based devices. The experimental data are in agreement with the nonlinear dynamics and phase matching theory based on spherical geometry. Our experimental and theoretical results point toward a new platform for manipulating the color and quantum states of light waves for applications such as atomic memory based quantum networking and logic operations with optical signals. (paper)

The potential of Lemna gibba L. and Lemna minor L. to remove Cu, Pb, Zn, and As in gallery water in a mining area in Keban, Turkey.

Science.gov (United States)

Sasmaz, Merve; Arslan Topal, Emine Işıl; Obek, Erdal; Sasmaz, Ahmet

2015-11-01

This study was designed to investigate removal efficiencies of Cu, Pb, Zn, and As in gallery water in a mining area in Keban, Turkey by Lemna gibba L. and Lemna minor L. These plants were placed in the gallery water of Keban Pb-Zn ore deposits and adapted individually fed to the reactors. During the study period (8 days), the plant and water samples were collected daily and the temperature, pH, and electric conductivity of the gallery water were measured daily. The plants were washed, dried, and burned at 300 °C for 24 h in a drying oven. These ash and water samples were analyzed by ICP-MS to determine the amounts of Cu, Pb, Zn, and As. The Cu, Pb, Zn and As concentrations in the gallery water of the study area detected 67, 7.5, 7230, and 96 μg L(-1), respectively. According to the results, the obtained efficiencies in L. minor L. and L. gibba L. are: 87% at day 2 and 36% at day 3 for Cu; 1259% at day 2 and 1015% at day 2 for Pb; 628% at day 3 and 382% at day 3 for Zn; and 7070% at day 3 and 19,709% at day 2 for As, respectively. The present study revealed that both L. minor L. and L. gibba L. had very high potential to remove Cu, Pb, Zn, and As in gallery water contaminated by different ores. Crown Copyright © 2015. Published by Elsevier Ltd. All rights reserved.

Sequential Relationship between Profitability and Sustainability: The Case of Migratory Beekeeping

Directory of Open Access Journals (Sweden)

Luciano Pilati

2016-01-01

Full Text Available When beekeeping is managed on a migratory basis, the bee colony produces physical outputs (honey and pollination services on a sequence of forage sites. Forage sites are competitors if their flowering periods overlap, and are complementary otherwise. Viable sequences consist only of complementary forage sites. A part of the bee colony’s production time is spent on each forage site in the period when the crop or wild vegetation covering it is in flower. The total period covered by the sequence of sites, including the base site, must be equal to or less than the duration (365 days of the bee colony’s annual biological cycle. The migratory beekeeper draws up viable sequences of forage sites and calculates their profitability levels. Variations in the profitability of forage sites which alter the composition of the sequence, affecting provision of the non-marketed ecosystem pollination services, impact the biodiversity of the pollinated plants with trickle-down effects on sustainability. In the case of migratory beekeeping, there is, therefore, a sequential relationship between profitability and sustainability.

Hydro-Quebec is profitable

International Nuclear Information System (INIS)

Poirier, M.

1997-01-01

The pros and cons of the potential privatisation of Hydro-Quebec were discussed. A brief review of charges of less than competent management, low profitability and the corporation's recent administrative restructuring was presented. The general thrust of the argument was that Hydro-Quebec plays a crucial role in the economic development of Quebec, it can be made to be more profitable and that for the good of Quebec it should continue as a public corporation under the control of the provincial government

Fractal profit landscape of the stock market.

Science.gov (United States)

Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

2012-01-01

We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

Rapid 3D µ-printing of polymer optical whispering-gallery mode resonators.

Science.gov (United States)

Wu, Jushuai; Guo, Xin; Zhang, A Ping; Tam, Hwa-Yaw

2015-11-16

A novel microfabrication method for rapid printing of polymer optical whispering-gallery mode (WGM) resonators is presented. A 3D micro-printing technology based on high-speed optical spatial modulator (SLM) and high-power UV light source is developed to fabricate suspended-disk WGM resonator array using SU-8 photoresist. The optical spectral responses of the fabricated polymer WGM resonators were measured with a biconically tapered optical fiber. Experimental results reveal that the demonstrated method is very flexible and time-saving for rapid fabrication of complex polymer WGM resonators.

Whispering gallery modes in two-photon fluorescence from spherical DCM dye microresonators

Science.gov (United States)

Mamonov, Evgeniy A.; Maydykovskiy, Anton I.; Mitetelo, Nikolai V.; Venkatakrishnarao, Dasari; Chandrasekar, Rajadurai; Murzina, Tatyana V.

2018-03-01

Organic microstructures are well known for their resonator properties, which bring about whispering gallery mode (WGM) excitation. Here we report on experimental evidence of the WGM in the two-photon fluorescence (TPF) of DCM dye microspheres made using the self-assembly method. The WGM excitation accompanying the overall TPF in the spectral range from 530\\div640 nm demonstrated a quality factor of approximately 102 for spheres that were several microns in diameter. The power dependence of the TPF intensity proved the second order nature of the interaction process involved.

The Charpin report confirms the profitability of nuclear energy

International Nuclear Information System (INIS)

Anon.

2000-01-01

An official report written by 3 experts committed by the French government in may 1999 about the profitability of nuclear energy has been published. In this report 7 scenarios have been compared according to the demand of electricity, the price of gas, the operating life of power plants and the nuclear equipment replacement schedule. If the prices of fossil energies (oil and gas) remain stable, the cheapest scenarios are those based on the non-replacement of nuclear power plants when they reach their maximal operating life. The differences between scenarios are so slight than the uncertainty about the price of gas is enough to make a scenario more profitable than another. The extra-costs of carbon emissions that France will have to face in order to respect the Kyoto agreement, will weigh more in the economic balance than the management of radioactive wastes. (A.C.)

Radiometric survey in the sites of Regional office in Fortaleza, research gallery and camp in Itataia, CE (Brazil)

International Nuclear Information System (INIS)

1982-02-01

The radiometric survey in Regional officer sites in Fortaleza, Brazil, research gallery and camp in Itataia is presented. The measurings to be done, the instrumentation used and results obtained are described as well as the conclusions and recommendations. (C.M.) [pt

Price and Profit Optimization for Financial Services

Directory of Open Access Journals (Sweden)

Catalina Bolancé

2018-02-01

Full Text Available Prospective customers of financial and insurance products can be targeted based on the profit the provider expects to earn from them. We present a model for individual expected profit and two alternatives for calculating optimal personalized prices that maximize the expected profit. For one of these alternatives, we obtain a closed-form expression for the price offered to each prospective customer; for the other, we need to use a numerical approximation. In both approaches, the profits generated by prospective customers are not immediately observed, given that the products sold by these companies have a risk component. We assume that willingness to pay is heterogeneous and apply our methodology using real data from a European insurance company. Our study indicates that a substantial boost in profits can be expected when applying the simplest optimal pricing method proposed.

Contemporary Adult Education Philosophies and Practices in Art Galleries and Museums in Canada and the UK

Science.gov (United States)

Clover, Darlene E.; Bell, Lorraine

2013-01-01

Public art galleries and museums have been mandated to become more relevant and useful to the lived experiences of the broad communities they claim to serve. Adult education has long been part of the work of these institutions, although historically the relationship has been uneasy, and they seldom feature in the adult education literature. To…

Merchant interconnector projects by generators in the EU: Profitability and allocation of capacity

International Nuclear Information System (INIS)

Koten, Silvester van

2012-01-01

When building a cross-border transmission line (a so-called interconnector) as a for-profit (merchant) project, where the regulator has required that capacity allocation be done non-discriminatorily by explicit auction, the identity of the investor can affect the profitability of the interconnector project and, once operational, the resulting allocation of its capacity. Specifically, when the investor is a generator (hereafter the integrated generator) who also can use the interconnector to export its electricity to a distant location, then, once operational, the integrated generator will bid more aggressively in the allocation auctions to increase the auction revenue and thus its profits. As a result, the integrated generator is more likely to win the auction and the capacity is sold for a higher price. This lowers the allocative efficiency of the auction, but it increases the expected ex-ante profitability of the merchant interconnector project. Unaffiliated, independent generators, however, are less likely to win the auction and, in any case, pay a higher price, which dramatically lowers their revenues from exporting electricity over this interconnector. - Highlights: ► A merchant interconnector owned by an electricity generator needs special attention of regulators. ► Even when allocation of the capacity is done by auctions, the generator will make a large profit. ► The generator will also decrease the allocation of capacity to competitors by bidding aggressively.

Factors affecting the entry of for-profit providers into a price regulated market for formal long-term care services: a case study from Japan.

Science.gov (United States)

Tokunaga, Mutsumi; Hashimoto, Hideki

2013-01-01

While the distinct behaviors of for-profit and non-profit providers in the healthcare market have been compared in the economic literature, their choices regarding market entry and exit have only recently been debated. Since 2000, when public Long-Term Care Insurance was introduced in Japan, for-profit providers have been able to provide formal long-term homecare services. The aim of this study is to determine which factors have affected market entry of for-profit providers under price regulation and in competition with existing non-profit providers. We used nation-wide panel data from 2002 to 2010, aggregated at the level of local public insurers (n = 1557), a basic area unit of service provision. The number of for-profit providers per elderly population in the area unit was regressed against factors related to local demand and service costs using first-difference linear regression, a fixed effects model, and Tobit regression for robustness checking. Results showed that demand (the number of eligible care recipients) and cost factors (population density and minimum wage) significantly influenced for-profit providers' choice of market entry. These findings indicate that for-profit providers will strategically choose a local market for maximizing profit. We believe that price regulation should be redesigned to incorporate quality of care and market conditions, regardless of the profit status of the providers, to ensure equal access to efficient delivery of long-term care across all regions. Copyright © 2012 Elsevier Ltd. All rights reserved.

Silica hollow bottle resonators for use as whispering gallery mode based chemical sensors

International Nuclear Information System (INIS)

Stoian, Razvan-Ionut; Bui, Khoa V; Rosenberger, A T

2015-01-01

A simple three-step method for making silica hollow bottle resonators (HBRs) was developed. This procedure is advantageous because it uses commercially available materials, is cost effective, and is easy to implement. Additionally, the use of these HBRs as whispering gallery mode based chemical sensors is demonstrated by preliminary absorption sensing results in the near infrared (1580–1660 nm) using a trace gas (CH 4 ) in air at atmospheric pressure and a dye (SDA2072) in methanol solution. (paper)

More efficient second harmonic generation of whispering gallery modes by selective out-coupling

OpenAIRE

Trainor, Luke S.; Sedlmeir, Florian; Peuntinger, Christian; Schwefel, Harald G. L.

2017-01-01

We demonstrate second harmonic generation (SHG) in an $x$-cut congruent lithium niobate (LN) whispering gallery mode resonator. We first show theoretically that independent control of the coupling of the pump and signal modes is optimal for high conversion rates. A scheme based on our earlier work in Ref. [1] is then implemented experimentally to verify this. Thereby we are able to improve on the efficiency of SHG by more than an order of magnitude by selectively out-coupling using a LN prism...

Provider-related barriers to rapid HIV testing in U.S. urban non-profit community clinics, community-based organizations (CBOs) and hospitals.

Science.gov (United States)

Bogart, Laura M; Howerton, Devery; Lange, James; Setodji, Claude Messan; Becker, Kirsten; Klein, David J; Asch, Steven M

2010-06-01

We examined provider-reported barriers to rapid HIV testing in U.S. urban non-profit community clinics, community-based organizations (CBOs), and hospitals. 12 primary metropolitan statistical areas (PMSAs; three per region) were sampled randomly, with sampling weights proportional to AIDS case reports. Across PMSAs, all 671 hospitals and a random sample of 738 clinics/CBOs were telephoned for a survey on rapid HIV test availability. Of the 671 hospitals, 172 hospitals were randomly selected for barriers questions, for which 158 laboratory and 136 department staff were eligible and interviewed in 2005. Of the 738 clinics/CBOs, 276 were randomly selected for barriers questions, 206 were reached, and 118 were eligible and interviewed in 2005-2006. In multivariate models, barriers regarding translation of administrative/quality assurance policies into practice were significantly associated with rapid HIV testing availability. For greater rapid testing diffusion, policies are needed to reduce administrative barriers and provide quality assurance training to non-laboratory staff.

Study notes separability of oil company profitability, efficiency

International Nuclear Information System (INIS)

Thompson, R.G.

1993-01-01

In recent years, the large publicly traded oil companies have been restructuring and downsizing to improve efficiency. Newly developed decision theory forces one to question the widely held singular focus on efficiency because improving efficiency will not necessarily improve profits. This is especially likely in the oil industry, where price volatility is the norm. Because its products are so basic, its price volatility typically ripples widely throughout the economy. In light of this, efficiency and profitability in the oil industry require separate treatment. More specifically, the efficient are not necessarily the most profitable; conversely, the most profitable are not necessarily the most efficient. Such a decoupling of efficiency and profitability requires a totally new look at business strategy. In the face of highly variable prices, firms can no longer depend on the long-accepted duality norm between profits and efficiency

Meet the New For-Profit: The Low-Profit

Science.gov (United States)

Blumenstyk, Goldie

2012-01-01

"Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

Decomposing dynamic profit inefficiency of Belgian dairy farms

NARCIS (Netherlands)

Ang, Frederic; Lansink, Alfons Oude

2018-01-01

This paper introduces a nonparametric framework for analysing dynamic profit inefficiency and applies this to a sample of Belgian, specialised dairy farms from 1996 to 2008. Profit inefficiency is decomposed into technical and allocative inefficiency. The paper also decomposes profit inefficiency

Profit sharing for increased training investments

NARCIS (Netherlands)

Gielen, A. C.

2011-01-01

This article investigates whether paying a profit-related wage stimulates training investments. The results point to increased worker effort and wage flexibility as two channels through which profit sharing enhances investments in training. While both effects are found for young workers, for older

An Insurgent Curatorial Strategy: Using Dialogue and Collaboration to Create Meaning in Public Art Galleries and Museums

Science.gov (United States)

Marsden, Scott

2018-01-01

My insurgent curatorial strategy incorporates theory around dialogue and is used to develop a participatory and collaborative process that gives voice to those who are marginalised and/or disfranchised and are suppressed by dominant social narratives. My strategy demonstrates how art galleries and museums can function as sites for community…

DataProfit

DEFF Research Database (Denmark)

Ritter, Thomas; Lund Pedersen, Carsten; Eibe Sørensen, Hans

sammen for at udnytte mulighederne for datadreven profitabel vækst. Denne guide giver en anvendelsesorienteret gennemgang af de ni kompetencer i vores kort, som vi kalder for DataProfit. I guiden beskrives hver kompetence – og du inviteres til at analysere din virksomhed. Til sidst sætter vi hele...

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

Science.gov (United States)

de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

2015-01-01

Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

Directory of Open Access Journals (Sweden)

Natalie Jane de Vries

Full Text Available Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN followed by a feature saliency method (the CM1 score. A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit

Profitability of our lung retrieval program from non heart beating donors.

Science.gov (United States)

Fernández, Elena; Calatayud, Joaquín; Jarabo, José Ramón; Hernando, Florentino; Rodríguez, Olga; Gómez, Ana María; Soria, Ana; Del Río, Francisco

2009-02-01

In 2002 the first lung transplant from non heart beating (NHB) donors took place in Madrid. The objective of this study was to analyse our Maastricht type I NHB lung donors retrieval program and to check out its profitability. Based on the NHB lung donors retrieval program carried out at Hospital Clínico San Carlos (Madrid) in association with Hospital Puerta de Hierro (Madrid), all lung donors from the beginning of the program from June 2002 to December 2006 have been analysed. When faced with a case of sudden death, advanced life support manoeuvres are initiated before 15 min. If the patient meets a given set of criteria, code 0/9 is activated. Arrival time to the hospital cannot exceed 90 min. Femoral artery and vein are cannulated, extracorporeal circulation is started and lungs are preserved. After the relatives' and judicial authorisation lungs are retrieved. Out of a total of 322 occurrences of code 0/9, 43 lung retrievals and 25 implants were reported. A total of 95% of donors were male, with an average age of 41 years and 91% with blood group A or O. 2004 saw the highest number of retrievals (14). January, May and December showed the highest number of retrievals. Incidence of sudden deaths was higher from 7 to 10 a.m. and from 7 to 10 p.m. Twenty-three implants at Hospital Puerta de Hierro and three more at Hospital Marqués de Valdecilla (Santander) were reported. A considerable amount of preserved lungs, valid for transplant, were not retrieved because of a lack of an appropriate recipient at the time. A total of 58.1% of preserved lungs were implanted. The ratio of obtained lungs was 11.4% of actual donors and 7.7% of total occurrences. However, this percentage could have been higher if we take into account the number of valid lungs that were not transplanted because of the lack of recipients.

Reducing pesticide use while preserving crop productivity and profitability on arable farms.

Science.gov (United States)

Lechenet, Martin; Dessaint, Fabrice; Py, Guillaume; Makowski, David; Munier-Jolain, Nicolas

2017-03-01

Achieving sustainable crop production while feeding an increasing world population is one of the most ambitious challenges of this century 1 . Meeting this challenge will necessarily imply a drastic reduction of adverse environmental effects arising from agricultural activities 2 . The reduction of pesticide use is one of the critical drivers to preserve the environment and human health. Pesticide use could be reduced through the adoption of new production strategies 3-5 ; however, whether substantial reductions of pesticide use are possible without impacting crop productivity and profitability is debatable 6-17 . Here, we demonstrated that low pesticide use rarely decreases productivity and profitability in arable farms. We analysed the potential conflicts between pesticide use and productivity or profitability with data from 946 non-organic arable commercial farms showing contrasting levels of pesticide use and covering a wide range of production situations in France. We failed to detect any conflict between low pesticide use and both high productivity and high profitability in 77% of the farms. We estimated that total pesticide use could be reduced by 42% without any negative effects on both productivity and profitability in 59% of farms from our national network. This corresponded to an average reduction of 37, 47 and 60% of herbicide, fungicide and insecticide use, respectively. The potential for reducing pesticide use appeared higher in farms with currently high pesticide use than in farms with low pesticide use. Our results demonstrate that pesticide reduction is already accessible to farmers in most production situations. This would imply profound changes in market organization and trade balance.

Refinery profitability

International Nuclear Information System (INIS)

Tobin, G.

1998-01-01

Recently there has been considerable shutting down of oil refinery capacity in response to the increasing pressures on profitability. This article examines the situation and the industry's response to it, including the drive for mergers, disposal of fuel oil, downsizing of workforces and strategic alliances. Future trends and their implications are also discussed. (UK)

Siemens IT solutions for power sector. PROFIT solutions

International Nuclear Information System (INIS)

Lunter, P.

2004-01-01

The cost reduction, flexibility and revenue increase, potential exploitation, productivity increase, and business opportunities exploitation - that is all what can be required in the races for the promonent positioning on the electricity power market. These requirements can be realized by the sophisticated IT solutions hand-tailored to the special requirements of the electric power producers and tradesmen. This approach makes it possible to achieve greater profit. Our solutions 'PROFIT Solutions', that are symbiosis of the most progressive information technologies and the power plant techniques of the company Siemens, satisfy submitted specifications in substantial measure. The system solutions 'PROFIT Solutions' comprise three solution groups: process, operation a business. The solutions of the group 'IT Process Solutions' increase flexibility and manoeuvrability of equipment, improve the efficiency and contribute to more economical operation of the power generation. Solutions 'IT Process Solutions' simplify and shorten the period of power cycles and conduce to higher labour productivity. Solutions group 'IT Process Solutions' approaches equipment to the market - supports the profit strategies, helps quickly and expertly to determine and predict hazards. The extension PROFIT Cockpit means the nuance to the solutions world 'PROFIT Solutions'. The survey about the whole installation is within reach at the simple touch of a button. It is possible to compile the total system part by part from single solutions 'PROFIT Solutions'. As a matter of fact all single parts can be interconnected with already existing solutions. Routines 'PROFIT Solutions' cooperate with all modern control systems. (author)

For-Profit Schools: They Get IT

Science.gov (United States)

Waters, John K.

2011-01-01

The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

Whispering Gallery Mode Based Optical Fiber Sensor for Measuring Concentration of Salt Solution

Directory of Open Access Journals (Sweden)

Chia-Chin Chiang

2013-01-01

Full Text Available An optical fiber solution-concentration sensor based on whispering gallery mode (WGM is proposed in this paper. The WGM solution-concentration sensors were used to measure salt solutions, in which the concentrations ranged from 1% to 25% and the wavelength drifted from the left to the right. The experimental results showed an average sensitivity of approximately 0.372 nm/% and an R2 linearity of 0.8835. The proposed WGM sensors are of low cost, feasible for mass production, and durable for solution-concentration sensing.

7 CFR 3019.26 - Non-Federal audits.

Science.gov (United States)

2010-01-01

... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

29 CFR 95.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

Profit U

Science.gov (United States)

Weinstein, Margery

2012-01-01

Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

Strategic Management Accounting and Feed-forward Management: with Reference to the Unified Management of Profit Opportunity and Risk

OpenAIRE

西村, 明

2015-01-01

This paper aims toreexamine strategic management accouning in relation to profit opportunity and risk from the viewpoint of feed-forward management , as few studies to date have discuued the relations between management accounting and the unified management of profit opportunity and risk.Many studies have been conducted that emphasize non-fine information and feedback organizational management in an attept to make traditional management accounting relevant to practical strategic needs. As lon...

Gigantic environmental profit

International Nuclear Information System (INIS)

2001-01-01

The article presents studies on possible profits and advantages by converting vehicles such as buses and taxis from diesel to gas fuel engines for the environment and human beings in Norway. Some applications for automobiles are mentioned

Are loyal customers profitable? : customer satisfaction, customer loyalty and customer profitability at the individual level

OpenAIRE

Helgesen, Øyvind

2000-01-01

Customer satisfaction is supposed to be positively related to profitability. This conception may be called “the paradigm of customer satisfaction”. Nevertheless, only a few studies have examined this fundamental relationship. Thus, evidence for this “much talked about relationship” is questioned. In this working paper the focus is on the individual customer with respect to the relationships between customer satisfaction, customer loyalty and customer profitability at the customer level. The f...

University partnerships with the corporate sector faculty experiences with for-profit matriculation pathway programs

CERN Document Server

Winkle, Carter

2013-01-01

Carter Winkle provides emperically derived insight into both positive and negative implications of the contemporary phenomena of partnerships between universities and private, for-profit educational service providers resulting in matriculation pathway programs for non-native English speaking students in the United States.

Electronic Payments Profitability Extent Model

Directory of Open Access Journals (Sweden)

Rudolf Vohnout

2016-12-01

Full Text Available Cashless payments are recent phenomena, which even increased with the introduction of contactless means like NFC, PayPass or payWave. Such new methods speed-up the entire payment process and in comparison to cash transactions are much simpler and faster. But on the other hand the key question for merchant is if it is worth to have such device, which accept these new payment means or not to have the terminal at all. What is the amount of cash flow, which delimits the cash holdings to be still profitable? This paper tries to give answers to such question by presenting general profitability model, which will address defining the cash threshold amount. The aim is to show that cash holdings could be profitable up to certain amount, but after the threshold is met, cashless payment methods are fairly superior despite their additional costs.

The determinants of Bank Profitability: Does Liquidity Creation matter?

Directory of Open Access Journals (Sweden)

Ahmad Sahyouni

2018-02-01

Full Text Available Using a panel data set of 4995 banks across 11 developed and emerging countries during the period (2011-2015, this report analyses the amount of liquidity created by banks, how liquidity creation, bank-specific and the macroeconomic factors affecting bank profitability. The results show evidence of increased creation of liquidity over the period. By applying the panel data fixed effect technique, banks that create more liquidity, are set up to have lower profitability. As well as, Asset management, bank size and capital ratio are positively correlated with bank profitability. While, credit quality and operating efficiency affect bank’s profits negatively. Additionally, macroeconomic factors have different impact on profitability indicators in each market. Our findings may help decision makers inside and outside bank to determine important factors affecting bank profitability.

Education for Profit, Education for Freedom

Science.gov (United States)

Nussbaum, Martha C.

2009-01-01

Education is often discussed in low-level utilitarian terms: how can educators produce technically trained people who can hold onto "their" share of the global market? With the rush to profitability, values precious for the future of democracy are in danger of getting lost. The profit motive suggests to most concerned politicians that science and…

Profit and place

Directory of Open Access Journals (Sweden)

Ian Bentley

1997-01-01

Full Text Available The article deals with the physical and symbolic effects the built environment has on human activities in a capitalist economy. The built environment is integrated in the capitalist economy on three levels: as the focus of a profit-oriented manufacturing industry, as the setting for all sorts of other enterprises and as the built context of the whole economy. The built environment is understood as a commodity. The capitalist system contains inbuilt tensions which have important design implications: the first tension arises because the system, if left to itself, lacks any overall planning functions, the second tension stems from the ability of the system to generate profit and the third arises from the character of labour, which distinguishes it from other commodities used in the production process. In conclusion methods of designing built environments, which perpetuate social order, are discussed.

10 CFR 603.230 - Fee or profit.

Science.gov (United States)

2010-01-01

... participant is to receive fee or profit. Note that this policy extends to all performers of the project... subrecipients' payment of reasonable fee or profit when making purchases from suppliers of goods (e.g., supplies...

Vectors for Increasing the Effectiveness of Profit Management at Company Level

Directory of Open Access Journals (Sweden)

І. V.

2017-05-01

Full Text Available Imperfect management of processes involved in accumulation and disposal of profit at Ukrainian companies affects their performance, with the consequent losses of public budget revenues. This raises the need for new and more effective mechanisms for accumulation and disposal of corporate profit, which would be focused on maximal utilization of production, marketing and fiscal capacities of business entities and enhancement of their competitiveness at domestic and global market. The article’s objective is to conduct theoretical study of profit as an economic category and an essential component of company’s performance, sum up the principles of profit management, and analyze the profit management system at company level. A brief review of theoretical definitions of profit is made, economic origin of profit and its role in business operation in the Ukrainian context is highlighted. The components of profit management system at company level, essential principles of strategic management of company profit, organizational and economic mechanism for company profit management, a strategy for profit management at company level is discussed and summed up. The organizational and economic mechanism for profit quality management at company level is proposed.

Approaches to economic analysis of profitability of forestry enterprises

Directory of Open Access Journals (Sweden)

O.M. Dzyubenko

2018-03-01

Full Text Available The article substantiates the directions of adaptation of existing analytical procedures for assessing the profitability to specific activities of forestry enterprises, which is an integral part of evaluating financial potential of enterprises of the investigated branch. In particular, the author identifies the following analytical procedures that make it possible to assess the performance of forestry enterprises and determine its financial potential: the return on equity (assets on net profit, the return on equity, the return on assets, the return on sales of profits from operating activities, the profitability of sold products at net profit, reinvestment factor, the economic growth sustainability ratio, the period of payback capital, the payback period of equity capital. On the basis of these indicators, the current state of profitability of forestry enterprises was substantiated and their critical points were determined.

NASA Earth Science Partnerships - The Role and Value of Commercial and Non-Profit Partnerships with Government in the Earth Sciences

Science.gov (United States)

Favors, J.; Cauffman, S.; Ianson, E.; Kaye, J. A.; Friedl, L.; Green, D. S.; Lee, T. J.; Murphy, K. J.; Turner, W.

2017-12-01

NASA's Earth Science Division (ESD) seeks to develop a scientific understanding of the Earth as a dynamic, integrated system of diverse components that interact in complex ways - analogous to the human body. The Division approaches this goal through a coordinated series of satellite and airborne missions, sponsored basic and applied research, and technology development. Integral to this approach are strong collaborations and partnerships with a spectrum of organizations with technical and non-technical expertise. This presentation will focus on a new commercial and non-profit partnership effort being undertaken by ESD to integrate expertise unique to these sectors with expertise at NASA to jointly achieve what neither group could alone. Highlights will include case study examples of joint work with perspectives from both NASA and the partner, building interdisciplinary teams with diverse backgrounds but common goals (e.g., economics and Earth observations for valuing natural capital), partnership successes and challenges in the co-production of science and applications, utilizing partner networks to amplify project outcomes, and how involving partners in defining the project scope drives novel and unique scientific and decision-making questions to arise.

Social Phenomenological Analysis as a Research Method in Art Education: Developing an Empirical Model for Understanding Gallery Talks

Science.gov (United States)

Hofmann, Fabian

2016-01-01

Social phenomenological analysis is presented as a research method to study gallery talks or guided tours in art museums. The research method is based on the philosophical considerations of Edmund Husserl and sociological/social science concepts put forward by Max Weber and Alfred Schuetz. Its starting point is the everyday lifeworld; the…

Profitability of timber harvesting and timber transportation enterprises

International Nuclear Information System (INIS)

Rajamaeki, J.

1996-01-01

In co-operation with the major companies contracting out forestry work and Statistics Finland, Metsaeteho carried out a project with the objective of analysing the economic profitability of timber harvesting and transportation enterprises in 1994. The calculation of profitability was based on utilisation of last livelihoods taxation data (EVR) that Statistics Finland was in possession of. The basic material comprised data that the companies contracting out forestry work had full-time entrepreneurs. There were 255 forestry machine contractor enterprises and 270 trucking enterprises. Statistics Finland was responsible for computations of the results of the project. The calculation of the indicators of profitability was based on the recommendations of Yritystutkimusneuvottelukunta, a committee looking into the functioning of enterprises. The year 1994 was a good year from the viewpoint of profitability of both forestry machine contractors as well as trucking enterprises. With full depreciations and salary adjustments attended to, both enterprise groups still showed a mean profitability of ca. 8 %. The yield of invested capital was ca. 25 %. The differences in profitability among enterprises were great in both groups and in different parts of the country

Quality differences between private for-profit, private non-profit and public hospitals in Norway: a retrospective national register-based study of acute readmission rates following total hip and knee arthroplasties.

Science.gov (United States)

Holom, Geir Hiller; Hagen, Terje P

2017-08-18

To compare the quality of care-using unplanned acute hospital readmissions as a quality measure-among patients treated at private for-profit hospitals (PFPs), private non-profit hospitals (PNPs) and public hospitals (PUBs) in Norway. A retrospective comparative study using the Norwegian Patient Register. Readmissions were evaluated by logistic regressions both using adjustment for various patient-level and other covariates, and a two-stage model using distance as an instrumental variable. The Norwegian healthcare system. All publicly financed patients having primary total hip (37 897 patients) or primary total knee arthroplasty (25 802 patients) at one of the three hospital types from 2009 to 2014. 30-day unplanned acute hospital readmission rate. We found highest readmission rates among PUBs and lowest among PFPs, for both procedures. However, the patients were on average more than 2 years younger at PFPs. PFPs also treated the least severe patients, while PUBs treated the most severe. Using adjustment for various patient-level and other covariates, compared to PUBs, both PFPs and PNPs had lower odds of readmission following both procedures. However, using the instrumental variable method, the only significant difference found was a lower odds of readmission at PNPs among hip patients when compared with PUBs. No patients in our data set were readmitted to PFPs, those originally treated at PFPs were readmitted to either PNPs or PUBs, and PUBs received most of the readmitted patients across hospital types. Quality differences between hospital types were small; however, PNPs had significantly lower readmission rates compared with PUBs among patients having total hip arthroplasty. PUBs received the larger part of the readmitted patients across hospital types and thus play an essential role in the care of more complex patients and for readmissions, regardless of any quality differences. © Article author(s) (or their employer(s) unless otherwise stated in the

Two-photon excited whispering-gallery mode ultraviolet laser from an individual ZnO microneedle

Science.gov (United States)

Zhu, G. P.; Xu, C. X.; Zhu, J.; Lv, C. G.; Cui, Y. P.

2009-02-01

Wurtzite structural ZnO microneedles with hexagonal cross section were fabricated by vapor-phase transport method and an individual microneedle was employed as a lasing microcavity. Under excitation of a femtosecond pulse laser with 800 nm wavelength, the ultraviolet (UV) laser emission was obtained, which presented narrow linewidth and high Q value. The UV emission, resonant mechanism, and laser mode characteristics were discussed in detail. The results demonstrated that the UV laser originated from the whispering-gallery mode induced by two-photon absorption assisted by Rabi oscillation.

The relationship between bed size and profitability in South Carolina hospitals.

Science.gov (United States)

Kim, Yang K; Glover, Saundra H; Stoskopf, Carleen H; Boyd, Suzan D

2002-01-01

The purpose of the study is to identify factors affecting hospital profitability and to find the optimal hospital bed size that assures maximum profit. This is a cross-sectional study using survey data obtained from acute care hospitals in South Carolina in 1997. The relationship of hospital profitability and hospital bed size revealed that when bed size increases, hospital profitability increases, decreases, and then increases again. For the patient profit proportion, the turning points in bed size are 238.22 and 560.08. For the total profit proportion, the turning points in bed size are 223.31 and 503.86. The results on the relationship between bed size and hospital profitability indicate that medium-size hospitals have less profitability.

Profitability of wood harvesting enterprises

Energy Technology Data Exchange (ETDEWEB)

Penttinen, M. email: markku.penttinen@metla.fi; Mikkola, J. email: jarmo.mikkola@metla.fi; Rummukainen, A. email: arto.rummukainen@metla.fi

2009-07-01

The forest machine business is about 50 years old. The rapid technical development of machinery increased productivity up to the end of last century. In 2007, the total value of round and energy wood harvesting and silvicultural work operated by forest machine enterprises exceeded 570 mill. euro. According to the materials of the Vehicle Administration Finland and Statistics Finland there are about 1 600 active harvesting enterprises in the personal and business taxation system. Beside this, there are according to the Ministry of Agriculture and Forestry about 1 300 farmers who do harvesting as side business. About 1 000 enterprises working in June 2007 were studied with their retrospective economic analyses from 2001. The data includes all enterprises that had supplied closing of the accounts data. One-machine entrepreneurs represent more than a third of the number of enterprises, but only 13 percent of the turnover. Enterprises with seven or more machines represent less than ten percent of the number, but over twenty percent of the turnover. Enterprises are largest in eastern and northern Finland, where the average number of machines per enterprise exceeds three. Small enterprises are mostly singleowner business enterprises with a median turnover of 125 000 euros per annum. Partnerships and limited enterprises have double the median turnover of single-owner businesss. Limited companies turn over a median of 450 000 euro/y, representing 67 percent of total turnover. Median net profit varied between 6 and 10 percent of turnover in 2001-2007, but only between 2 and 4 percent where the wage adjustment is deducted from the profit. The wage adjustment is estimated as if the owners of single-owner businesses earn an operator's salary. Profit was highest in 2002 and lowest 2006. In the smallest enterprise class with a turnover of less than 75 000 euro/y, profit was lowest and negative in 2006 and 2007. The variation in profits between enterprises was also biggest in

Profit Forecast Model Using Monte Carlo Simulation in Excel

Directory of Open Access Journals (Sweden)

Petru BALOGH

2014-01-01

Full Text Available Profit forecast is very important for any company. The purpose of this study is to provide a method to estimate the profit and the probability of obtaining the expected profit. Monte Carlo methods are stochastic techniques–meaning they are based on the use of random numbers and probability statistics to investigate problems. Monte Carlo simulation furnishes the decision-maker with a range of possible outcomes and the probabilities they will occur for any choice of action. Our example of Monte Carlo simulation in Excel will be a simplified profit forecast model. Each step of the analysis will be described in detail. The input data for the case presented: the number of leads per month, the percentage of leads that result in sales, , the cost of a single lead, the profit per sale and fixed cost, allow obtaining profit and associated probabilities of achieving.

Exhibiting Western Desert Aboriginal painting in Australia’s public galleries: an institutional analysis, 1981-2002

OpenAIRE

Jim Berryman

2012-01-01

This paper documents and analyses the exhibition history of Aboriginal painting in Australia’s public art galleries over a two-decade period. It concentrates on Western Desert acrylics but is not confined to this movement or region alone. Based on a review of catalogues from key exhibitions, it identifies three interpretative frameworks used by curators to validate the presence of Aboriginal painting in the contemporary art realm. These modes of interpretation are called the aesthetic, ethnog...

Lesbian identity and the politics of representation in Betty Parsons's gallery.

Science.gov (United States)

Gibson, A

1994-01-01

Although Betty Parsons had been unusually open about her love relationships with women in the twenties and thirties, she later became reticent, retiring to the closet. Her increased discretion after World War II, during the Cold War, coincided with her rise as the art dealer most prominently associated with the international emergence of Abstract Expressionism. Parsons incurred the objections of her Abstract Expressionists, however, by showing artists who included both abstraction and naturalism in their work, such as Sonia Sekula, Forrest Bess, and Hedda Sterne. This article examines her definition of abstraction as difference through her friend Theodoros Stamos's notion of camp and helps to explain her admiration of Barnett Newman despite her refusal to devote her gallery exclusively to his narrower version of significant abstraction.

Quasi-Monopoly Status of a Non-for-Profit Reference Terminology Provider - An Exemplary Approach on Transparency Improvement Regarding Licensing.

Science.gov (United States)

Dewenter, Heike; Thun, Sylvia

2018-01-01

As the reference terminology SNOMED CT is gaining in significance and seems without alternative in interoperable Electronic Health Records, the holder of its intellectual property, the non-for-profit organization SNOMED International has achieved a quasi-monopoly status as a provider. We examine the current dealing with corporate transparency regarding SNOMED CT licensing together with policy recommendations derived from the research project ASSESS CT, in the context of collaboration with Standardization Organizations. In addition, transparency improvement is proposed based on the economic Principal-Agent-Theory, assuming SNOMED CT Licensees as principals. In this paper we introduce improvement measures with regard to increase transparency in the licensing process addressing to the reference terminology users and especially the terminology provider. The aim is to present strategies towards transparency, with the intent to remove barriers concerning indecisive organization stakeholders and users of a license and fee-based terminology solutions, as well as to overcome resentments connected to the quasi-monopoly status of the provider.

Crafting glass vessels: current research on the ancient glass collections in the Freer Gallery of Art, Washington, D.C.

Science.gov (United States)

Nagel, Alexander; McCarthy, Blythe; Bowe, Stacy

Our knowledge of glass production in ancient Egypt has been well augmented by the publication of recently excavated materials and glass workshops, but also by more recent materials analysis, and experiments of modern glass-makers attempting to reconstruct the production process of thin-walled coreformed glass vessels. From the mounting of a prefabricated core to the final glass product our understanding of this profession has much improved. The small but well preserved glass collection of the Freer Gallery of Art in Washington, D.C. is a valid tool for examining and studying the technology and production of ancient Egyptian core formed glass vessels. Charles Lang Freer (1854-1919) acquired most of the material from Giovanni Dattari in Cairo in 1909. Previously the glass had received only limited discussion, suggesting that most of these vessels were produced in the 18th Dynasty in the 15th and 14th centuries BCE, while others date from the Hellenistic period and later. In an ongoing project we conducted computed radiography in conjunction with qualitative x-ray fluorescence analysis on a selected group of vessels to understand further aspects of the ancient production process. This paper will provide an overview of our recent research and present our data-gathering process and preliminary results. How can the examinations of core formed glass vessels in the Freer Gallery contribute to our understanding of ancient glass production and technology? By focusing on new ways of looking at old assumptions using the Freer Gallery glass collections, we hope to increase understanding of the challenges of the production process of core-vessel technology as represented by these vessels.

Multiscale Analysis of Foreign Exchange Order Flows and Technical Trading Profitability

OpenAIRE

Nikola Gradojevic; Camillo Lento

2012-01-01

This paper investigates the multiscale (frequency-dependent) relationship between technical trading profitability and feedback trading effects in the Canada/U.S. dollar foreign exchange market. The results suggest weak evidence that technical trading activities of financial and non-financial customers drive frequent violations of the FX market microstructure assumption that exchange rate movements are driven by order flow. After controlling for transaction costs, we find that the contribution...

License Compliance Issues For Biopharmaceuticals: Special Challenges For Negotiations Between Companies And Non-Profit Research Institutions

Science.gov (United States)

Ponzio, Todd A.; Feindt, Hans; Ferguson, Steven

2011-01-01

Summary Biopharmaceuticals are therapeutic products based on biotechnology. They are manufactured by or from living organisms and are the most complex of all commercial medicines to develop, manufacture and qualify for regulatory approval. In recent years biopharmaceuticals have rapidly increased in number and importance with over 4001 already marketed in the U.S. and European markets alone. Many companies throughout the world are now ramping up investments in biopharmaceutical R&D and expanding their portfolios through licensing of early-stage biotechnologies from universities and other non-profit research institutions, and there is an increasing number of license agreements for biopharmaceutical product development relative to traditional small molecule drug compounds. This trend will only continue as large numbers of biosimilars and biogenerics enter the market. A primary goal of technology transfer offices associated with publicly-funded, non-profit research institutions is to establish patent protection for inventions deemed to have commercial potential and license them for product development. Such licenses help stimulate economic development and job creation, bring a stream of royalty revenue to the institution and, hopefully, advance the public good or public health by bringing new and useful products to market. In the course of applying for such licenses, a commercial development plan is usually put forth by the license applicant. This plan indicates the path the applicant expects to follow to bring the licensed invention to market. In the case of small molecule drug compounds, there exists a widely-recognized series of clinical development steps, dictated by regulatory requirements, that must be met to bring a new drug to market, such as completion of preclinical toxicology, Phase 1, 2 and 3 testing and product approvals. These steps often become the milestone/benchmark schedule incorporated into license agreements which technology transfer offices use to

License Compliance Issues For Biopharmaceuticals: Special Challenges For Negotiations Between Companies And Non-Profit Research Institutions.

Science.gov (United States)

Ponzio, Todd A; Feindt, Hans; Ferguson, Steven

2011-09-01

Biopharmaceuticals are therapeutic products based on biotechnology. They are manufactured by or from living organisms and are the most complex of all commercial medicines to develop, manufacture and qualify for regulatory approval. In recent years biopharmaceuticals have rapidly increased in number and importance with over 400() already marketed in the U.S. and European markets alone. Many companies throughout the world are now ramping up investments in biopharmaceutical R&D and expanding their portfolios through licensing of early-stage biotechnologies from universities and other non-profit research institutions, and there is an increasing number of license agreements for biopharmaceutical product development relative to traditional small molecule drug compounds. This trend will only continue as large numbers of biosimilars and biogenerics enter the market.A primary goal of technology transfer offices associated with publicly-funded, non-profit research institutions is to establish patent protection for inventions deemed to have commercial potential and license them for product development. Such licenses help stimulate economic development and job creation, bring a stream of royalty revenue to the institution and, hopefully, advance the public good or public health by bringing new and useful products to market. In the course of applying for such licenses, a commercial development plan is usually put forth by the license applicant. This plan indicates the path the applicant expects to follow to bring the licensed invention to market. In the case of small molecule drug compounds, there exists a widely-recognized series of clinical development steps, dictated by regulatory requirements, that must be met to bring a new drug to market, such as completion of preclinical toxicology, Phase 1, 2 and 3 testing and product approvals. These steps often become the milestone/benchmark schedule incorporated into license agreements which technology transfer offices use to monitor

Monitoring the Excavation Damaged Zone in Opalinus clay by three dimensional reconstruction of the electrical resistivity in the Mont Terri gallery G-04

Science.gov (United States)

Lesparre, N.; Adler, A.; Nicollin, F.; Gibert, D.; Nussbaum, C.

2012-04-01

The characteristics of opalinus clay have been studied in the last years for its capacity to retain radionuclide transport as a low permeable rock. This formation presents thereby suitable properties for hosting repository sites of radioactive waste. The Mont Terri underground rock laboratory (Switzerland) has been excavated in opalinus clay layer in order to develop experiences improving the knowledge on the physico-chemical properties of the rock. The study of electrical properties furnishes information on the rock structure, its anisotropy and the changes of these properties with time (Nicollin et al., 2010 ; Thovert et al., 2011). Here the three dimensional reconstruction of the electrical resistivity aims at monitoring the temporal evolution of the excavation damaged zone. Three rings of electrodes have been set-up around the gallery and voltage is measured between two electrodes while a current is injected between two others (Gibert et al., 2006). Measurements have been achieved from July 2004 until April 2008 before, during and after the excavation of the gallery 04. In this study we develop a computational approach to reconstruct three dimensional images of the resistivity in the vicinity of the electrodes. A finite element model is used to represent the complex geometry of the gallery. The measurements inferred from a given resistivity distribution are estimated using the software EIDORS (Adler and Lionheart, 2006), this constitutes the forward problem. The reconstruction of the media resistivity is then implemented by fitting the estimated to the measured data, via the resolution of an inverse problem. The parameters of this inverse problem are defined by mapping the forward problem elements into a coarser mesh. This allows to reduce drastically the number of unknowns and so increases the robustness of the inversion. The inversion is executed with the conjugate gradient method regularised by an analysis of the Jacobian singular values. The results show an

Competition for FDI and Profit Shifting

DEFF Research Database (Denmark)

Ma, Jie; Raimondos-Møller, Pascalis

When countries compete for the location of a new multinational plant they need to be aware of the profit shifting opportunities this new plant creates for the global multinational firm. By modelling explicitly the multinational’s intra-firm transactions, we show that the home market advantage...... that large countries have due to their size will be counteracted by such profit shifting opportunities. As a result of this, large countries will not be able to capitalize on their size and sustain high corporate taxes. We show that, on the basis of these profit shifting opportunities, a small country can...... easily win the location game ahead of a large country. How lenient the small country is in implementing transfer pricing regulations turns out to be an important variable in such location games....

Australian doctors and the visual arts. Part 2. Doctors as collectors, donors, gallery supporters and writers in New South Wales.

Science.gov (United States)

Hamilton, D G

1986-04-28

The contribution of doctors to the visual arts if being discussed in a series of six articles. The first article dealt with doctor-artists in new South Wales. In this, the second, doctors are discussed as collectors, donors, gallery supporters and writers in this State.

THE BOSS EMISSION-LINE LENS SURVEY. IV. SMOOTH LENS MODELS FOR THE BELLS GALLERY SAMPLE

Energy Technology Data Exchange (ETDEWEB)

Shu, Yiping [National Astronomical Observatories, Chinese Academy of Sciences, 20A Datun Road, Chaoyang District, Beijing 100012 (China); Bolton, Adam S.; Montero-Dorta, Antonio D.; Cornachione, Matthew A.; Zheng, Zheng; Brownstein, Joel R. [Department of Physics and Astronomy, University of Utah, 115 South 1400 East, Salt Lake City, UT 84112 (United States); Mao, Shude [Physics Department and Tsinghua Centre for Astrophysics, Tsinghua University, Beijing 100084 (China); Kochanek, Christopher S. [Department of Astronomy and Center for Cosmology and Astroparticle Physics, Ohio State University, Columbus, OH 43210 (United States); Pérez-Fournon, Ismael; Marques-Chaves, Rui [Instituto de Astrofísica de Canarias, C/Vía Láctea, s/n, E-38205 San Cristóbal de La Laguna, Tenerife (Spain); Oguri, Masamune [Research Center for the Early Universe, University of Tokyo, 7-3-1 Hongo, Bunkyo-ku, Tokyo 113-0033 (Japan); Ménard, Brice, E-mail: yiping.shu@nao.cas.cn [Department of Physics and Astronomy, Johns Hopkins University, Baltimore, MD 21218 (United States)

2016-12-20

We present Hubble Space Telescope F606W-band imaging observations of 21 galaxy-Ly α emitter lens candidates in the Baryon Oscillation Spectroscopic Survey Emission-Line Lens Survey (BELLS) for the GALaxy-Ly α EmitteR sYstems (BELLS GALLERY) survey. Seventeen systems are confirmed to be definite lenses with unambiguous evidence of multiple imaging. The lenses are primarily massive early-type galaxies (ETGs) at redshifts of approximately 0.55, while the lensed sources are Ly α emitters (LAEs) at redshifts from two to three. Although most of the lens systems are well fit by smooth lens models consisting of singular isothermal ellipsoids in an external shear field, a thorough exploration of dark substructures in the lens galaxies is required. The Einstein radii of the BELLS GALLERY lenses are, on average, 60% larger than those of the BELLS lenses because of the much higher source redshifts. This will allow for a detailed investigation of the radius evolution of the mass profile in ETGs. With the aid of the average ∼13× lensing magnification, the LAEs are frequently resolved into individual star-forming knots with a wide range of properties. They have characteristic sizes from less than 100 pc to several kiloparsecs, rest-frame far-UV apparent AB magnitudes from 29.6 to 24.2, and typical projected separations of 500 pc to 2 kpc.

Profit Sharing and Reciprocity: Theory and Survey Evidence

OpenAIRE

Cornelissen, Thomas; Heywood, John S.; Jirjahn, Uwe

2010-01-01

The 1/n problem potentially limits the effectiveness of profit sharing in motivating workers. While the economic literature suggests that reciprocity can mitigate this problem, it remains silent on the optimal degree of reciprocity. We present a representative model demonstrating that reciprocity may increase productive effort but may also increase unproductive effort such as socializing on the job. The model implies that reciprocity increases profit up to a point but decreases profit beyond ...

Benefits and Costs of For-Profit Public Education

Directory of Open Access Journals (Sweden)

Alex Molnar

2001-04-01

Full Text Available As a policy initiative, for-profit operation of public schools has not lived up to the claims of its proponents. An examination of issues such as teaching methods, academic achievement, autonomy, local control, and the image and influence of for-profit public schools suggests that "for-profits" are unlikely to succeed in the long term in improving the overall quality of public education. They do, however, seem capable of harming public schools.

Cooperation and profit allocation in distribution chains

NARCIS (Netherlands)

Guardiola, Luis A.; Meca, Ana; Timmer, Judith B.

2007-01-01

We study the coordination of actions and the allocation of profit in supply chains under decentralized control in which a single supplier supplies several retailers with goods for replenishment of stocks. The goal of the supplier and the retailers is to maximize their individual profits. Since the

Post-occupancy evaluation of a restored industrial building: A contemporary art and design gallery in Mexico

Directory of Open Access Journals (Sweden)

J. Mundo-Hernández

2015-12-01

Full Text Available This paper presents the results obtained from a post-occupancy evaluation (POE study conducted in an old fabric building called “La Violeta”. This structure has been recently converted into a contemporary art gallery. La Violeta is located in Puebla City, Mexico. The building dates from the beginning of the 19th century; it was built and used as a textile factory until the first decades of the 20th century. This POE study aims to assess the new use of the building from the users׳ point of view. Methodology involves historical research of the building, analysis of the conversion strategy, walkthrough investigation, and a user survey. Questions regarding the re-utilization strategy used in the building and its current use are included in the survey, such as “How do people perceive the space regarding its functionality, accessibility, and comfort?” Although the re-utilization process destroyed several historic elements, the re-use of old industrial spaces that otherwise would be obsolete and disused seems pertinent. Developing small renovation projects as part of an integral and wider project seems feasible. Users perceive the building as comfortable but not properly advertised as an art gallery, and its location is difficult to find.

Controlled assembly of organic whispering-gallery-mode microlasers as highly sensitive chemical vapor sensors.

Science.gov (United States)

Gao, Miaomiao; Wei, Cong; Lin, Xianqing; Liu, Yuan; Hu, Fengqin; Zhao, Yong Sheng

2017-03-09

We demonstrate the fabrication of organic high Q active whispering-gallery-mode (WGM) resonators from π-conjugated polymer by a controlled emulsion-solvent-evaporation method, which can simultaneously provide optical gain and act as an effective resonant cavity. By measuring the shift of their lasing modes on exposure to organic vapor, we successfully monitored the slight concentration variation in the chemical gas. These microlaser sensors demonstrated high detection sensitivity and good signal repeatability under continuous chemical gas treatments. The results offer an effective strategy to design miniaturized optical sensors.

Adult Education for Social and Environmental Change in Contemporary Public Art Galleries and Museums in Canada, Scotland and England

Science.gov (United States)

Clover, Darlene E.

2015-01-01

Historically, pubic art galleries and museums have a well-deserved reputation for elitism, colonialism and exclusion and they are, therefore, frequently omitted from the discourse of adult education. However, the escalating social, cultural and ecological problems of this new century have placed pressure on these public institutions to change and…

PENGARUH NON PERFORMING LOAN (NPL TERHADAP PROFITABILITAS

Directory of Open Access Journals (Sweden)

Silviana Agustami

2017-04-01

Full Text Available Profitability is one of the essential elements in the process of assessing performance in banking finance. Bank needs to keep its profitability to maintain the continuity of its corporation. In the process of attaining income and making profit, a bank commonly does many efforts. One of them is through offering the credits to the public. However, in fact, credit which becomes the basis to run the company has the risk of failure when the clients/ debtors have to pay the loan back on its deadline/ Non Performing Loan (NPL. The objective of this study is to find out whether NPL influences negatively or not towards the bank profitability. This study employed the basic regression analysis method through linearity and normality tests. The data used is the financial statement of PT. Bank OCBC NISP, Tbk in 2002 until 2010 published by Bank Indonesia. Based on the revealed elaboration and the data analysis about the influence of NPL towards profitability, it can be concluded that the condition of Non-Performing Loan (NPL in PT. Bank OCBC NISP, Tbk is good in general since it is still below the NPL value regulated by Bank Indonesia which is 5%. Meanwhile, the profitability based on the return on assets (ROA in PT. Bank OCBC NISP tends to be below the minimum standard which is 1,5%, but it is classified in high category in the framework of performance determination of banking finance governed by Bank Indonesia. In PT. Bank OCBC NISP, Tbk, Non-Performing Loan (NPL influences negatively towards profitability.

An Algorithm for the Nucleolus of Airport Profit Problems

NARCIS (Netherlands)

Brânzei, R.; Inarra, E.; Tijs, S.H.; Zarzuelo, J.

2003-01-01

Airport profit games are a generalization of airport cost games as well as of bankruptcy games.In this paper we present a simple algorithm to compute the nucleolus of airport profit games.In addition we prove that there exists an unique consistent allocation rule in airport profit problems, and it

Causes of different profitability of agricultural sector

Directory of Open Access Journals (Sweden)

Vučković Branko

2016-01-01

Full Text Available This work involves identification of causes of different profitability of agricultural sector done on case study of nearly identical agricultural enterprises. It shows that financial mix even in scope of similar companies can lead to various profit indicators. Through comparative financial analysis in the same industry and activity by applying methods and techniques we have concluded that company PP Ratkovo operates more stable and closer to determined norms and also shows better results in majority of the indicators. Horizontal and vertical analysis indicates that companies in Agribusiness partner group use expensive external sources of financing. We have precisely defined in which cost segment occurs highest distinction. Also we have shown reasons why PP Ratkovo in the last two years manifests great profitability measured by ebit, ebitda and net profit as well as excellent structure of material costs and wages costs in in frame of the operating income, and reasons why enterprises in Agribusiness partner group does not.

Profit inefficiency and its determinants among yam producers in Imo ...

African Journals Online (AJOL)

Farm profit inefficiency in yam production in Imo State, Nigeria was estimated using stochastic translog profit frontier model. The mean output of yam producers was 10.3tons/ha, while the mean level of profit inefficiency was 63.7 percent with a wide range of 23.41 – 94.23 percent. Mean loss of profit was N76061 per hectare.

Provision of Child Care: Cost Functions for Profit-Making and Not-for-Profit Day Care Centers

OpenAIRE

Swati Mukerjee; Ann Dryden Witte; Sheila Hollowell

1990-01-01

This paper estimates cost functions for day care centers in Massachusetts. The production technology assumed is the generalized homothetic Cobb-Douglas production function. The cost function dual to this production function is estimated separately for profit-making (P1Os) and not-for-profit (NPOs) organizations. The results are discussed in the context of current NPO literature. NPOs are found to be operating at higher average coats than PMOs for most output levels as predicted by the literat...

Optimal solutions for routing problems with profits

NARCIS (Netherlands)

Archetti, C.; Bianchessi, N.; Speranza, M. G.

2013-01-01

In this paper, we present a branch-and-price algorithm to solve two well-known vehicle routing problems with profits, the Capacitated Team Orienteering Problem and the Capacitated Profitable Tour Problem. A restricted master heuristic is applied at each node of the branch-and-bound tree in order to

Management Practices: Are Not For Profits Different?

NARCIS (Netherlands)

J. Delfgaauw (Josse); A.J. Dur (Robert); C. Propper (Propper); S. Smith (Sarah)

2011-01-01

textabstractRecent studies have demonstrated the importance of good management for firm performance. Here, we focus on management in not-for-profits (NFPs). We present a model predicting that management quality will be lower in NFPs compared to for-profits (FPs), but that outputs may not be worse if

Profitability and Market Value of Orphan Drug Companies: A Retrospective, Propensity-Matched Case-Control Study.

Science.gov (United States)

Hughes, Dyfrig A; Poletti-Hughes, Jannine

2016-01-01

Concerns about the high cost of orphan drugs has led to questions being asked about the generosity of the incentives for development, and associated company profits. We conducted a retrospective, propensity score matched study of publicly-listed orphan companies. Cases were defined as holders of orphan drug market authorisation in Europe or the USA between 2000-12. Control companies were selected based on their propensity for being orphan drug market authorisation holders. We applied system General Method of Moments to test whether companies with orphan drug market authorization are valued higher, as measured by the Tobin's Q and market to book value ratios, and are more profitable based on return on assets, than non-orphan drug companies. 86 companies with orphan drug approvals in European (4), USA (61) or both (21) markets were matched with 258 controls. Following adjustment, orphan drug market authorization holders have a 9.6% (95% confidence interval, 0.6% to 18.7%) higher return on assets than non-orphan drug companies; Tobin's Q was higher by 9.9% (1.0% to 19.7%); market to book value by 15.7% (3.1% to 30.0%) and operating profit by 516% (CI 19.8% to 1011%). For each additional orphan drug sold, return on assets increased by 11.1% (0.6% to 21.3%), Tobin's Q by 2.7% (0.2% to 5.2%), and market to book value ratio by 5.8% (0.7% to 10.9%). Publicly listed pharmaceutical companies that are orphan drug market authorization holders are associated with higher market value and greater profits than companies not producing treatments for rare diseases.

Growth and profitability in small privately held biotech firms: preliminary findings.

Science.gov (United States)

Brännback, Malin; Carsrud, Alan; Renko, Maija; Ostermark, Ralf; Aaltonen, Jaana; Kiviluoto, Niklas

2009-06-01

This paper reports on preliminary findings on a study of the relationship of growth and profitability among small privately held Finnish Life Science firms. Previous research results concerning growth and profitability are mixed, ranging from strongly positive to a negative relationship. The conventional wisdom states that growth is a prerequisite for profitability. Our results suggest that the reverse is the case. A high profitability-low growth biotech firm is more probably to make the transition to high profitability-high growth than a firm that starts off with low profitability and high growth.

DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data.

Science.gov (United States)

Putri, Fadhilah Kurnia; Song, Giltae; Kwon, Joonho; Rao, Praveen

2017-09-25

One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query ( DISPAQ ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation's Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data.

Willow growing - Methods of calculation and profitability

International Nuclear Information System (INIS)

Rosenqvist, H.

1997-01-01

The calculation method presented here makes it possible to conduct profitability comparisons between annual and perennial crops and in addition take the planning situation into account. The method applied is a modified total step calculation. The difference between a traditional total step calculation and the modified version is the way in which payments and disbursements are taken into account over a period of several years. This is achieved by combining the present value method and the annuity method. The choice of interest rate has great bearing on the result in perennial calculations. The various components influencing the interest rate are analysed and factors relating to the establishment of the interest rate in different situations are described. The risk factor can be an important variable component of the interest rate calculation. Risk is also addressed from an approach in accordance with portfolio theory. The application of the methods sheds light on the profitability of Salix cultivation from the viewpoint of business economics, and also how different factors influence the profitability of Salix cultivation. Aspects studied are harvesting intervals, the importance of yield level, the competitiveness of Salix versus grain cultivation, the influence of income taxes on profitability etc. Methods for evaluation of activities concerning cultivation of a perennial crop are described and also involve the application of nitrogen fertilization to Salix cultivation. Studies have been performed using these methods to look into nitrogen fertilizer profitability in Salix cultivation during the first rotation period. Nitrogen fertilizer profitability has been investigated involving both production functions and cost calculations, taking the year fertilization into consideration. 72 refs., 2 figs., 52 tabs

Components of the Profitability of Technical Currency Trading

OpenAIRE

Schulmeister, Stephan

2005-01-01

This paper investigates the sources of the profitability of 1024 moving average and momentum models when trading in the German mark (euro)/U.S. dollar market based on daily data. The main results are as follows. First, each of these models would have been profitable over the entire sample period. Second, this profitability is exclusively due to the exploitation of persistent exchange rate trends. Third, these results do not change substantially when trading is examined within subperiods. Four...

There's no profiting from a joint venture misadventure.

Science.gov (United States)

Herschman, Gary W

2004-10-01

In St. David's vs. IRS, a not-for-profit health system effectively challenged the IRS's determination that the system should be disqualified from tax exemption because it had entered a 50/50 joint venture with a for-profit system. The court decisions in St. David's, coupled with a recent IRS ruling, Revenue Ruling 2004-51, provide insight into how a not-for-profit hospital can structure such a joint venture to avoid jeopardizing its tax-exempt status.

Marketing strategies and profitability analysis of restaurants in ...

African Journals Online (AJOL)

Marketing strategies and profitability analysis of restaurants in Sokoto metropolis, Nigeria. ... Abstract. The study examined the marketing strategies and profitability of restaurants in Sokoto metropolis. ... EMAIL FULL TEXT EMAIL FULL TEXT

Use of beach galleries as an intake for future seawater desalination facilities in Florida and globally similar areas

KAUST Repository

Missimer, Thomas M.

2013-06-17

Desalination of seawater using the reverse osmosis process can be made less costly by the use of subsurface intake systems. Use of conventional open-ocean intakes requires the addition of a number of pretreatment processes to protect the primary RO process. Despite using the best designs possible for the pretreatment, seawater RO membranes tend to biofoul because of the naturally-occurring organic material and small bacteria present in seawater. These materials are not completely removed by the pretreatment system and they pass through the cartridge filters into the membranes, thereby causing frequent and expensive cleaning of the membranes. Quality of the raw water can be greatly improved by the use of subsurface intakes which can substantially reduce the overall treatment cost. There are a number of possible subsurface designs that can be used including conventional vertical wells, horizontal wells, collector wells, beach galleries, and seabed filters. The key selection criteria for the type of subsurface intake most suited and most cost-effective for a site are based on the required volume of raw water and the local geology. The active shorelines of Florida are very well-suited for the development of beach gallery intake systems. These systems are installed beneath the active beach between the high and low tide zones of the beach. Since they are constructed with a depth to the screens between 3 and 5 m, they cannot be observed at surface and persons using the beach would be unaware of their existence. These galleries are simple to construct and they tend not to clog because the active wave action within the intertidal zone provides mechanical energy that continuously cleans the filter face. They also have other advantages, including: the water quality is seawater unaffected by substances present in freshwater aquifers occurring landward of the shoreline, the salinity of the water is generally constant, and there are no impacts on water users located inland from

Price Discrimination, Economies of Scale, and Profits.

Science.gov (United States)

Park, Donghyun

2000-01-01

Demonstrates that it is possible for economies of scale to induce a price-discriminating monopolist to sell in an unprofitable market where the average cost always exceeds the price. States that higher profits in the profitable market caused by economies of scale may exceed losses incurred in the unprofitable market. (CMK)

Technical feasibility of a seabed gallery seawater intake at Ras Abu Ali Island, Arabian Gulf, Saudi Arabia

KAUST Repository

Rachman, Rinaldi

2014-07-23

(less than 1%) with porosity ranging between 0.29 and 0.41 and hydraulic conductivities up to 22.5 m3/d. It was determined that seabed gallery development is suitable at this location. Preliminary design for a seabed gallery filter was developed using a series of cells. Each gallery cell represents a unit that can be simply duplicated to meet the overall intake capacity requirement. Each gallery cell is designed to have minimum 8 m/d infiltration rate through five layers of engineered sand and gravel. The total thickness of the filter bed is 4.5 m (2 m top layer). The dimensions of the proposed cells are 100 × 30 m and each cell will conservatively provide 24,000 m3/d of filtered water. The design is flexible to meet the required capacity. For example, a SWRO desalination plant which produces 54,000 m3/d product water from 38,000 mg/L salinity seawater at a 45% conversion rate will require a minimum of 6 cells using the preliminary design. © 2014 © 2014 Balaban Desalination Publications. All rights reserved.

Low-Threshold Optical Parametric Oscillations in a Whispering Gallery Mode Resonator

DEFF Research Database (Denmark)

Fürst, J. U.; Strekalov, D. V.; Elser, D.

2010-01-01

In whispering gallery mode (WGM) resonator light is guided by continuous total internal reflection along a curved surface. Fabricating such resonators from an optically nonlinear material one takes advantage of their exceptionally high quality factors and small mode volumes to achieve extremely...... efficient optical frequency conversion. Our analysis of the phase-matching conditions for optical parametric down-conversion (PDC) in a spherical WGM resonator shows their direct relation to the sum rules for photons' angular momenta and predicts a very low parametric oscillation threshold. We realized...... such an optical parametric oscillator (OPO) based on naturally phase-matched PDC in lithium niobate. We demonstrated a single-mode, strongly nondegenerate OPO with a threshold of 6.7  μW and linewidth under 10 MHz. This work demonstrates the remarkable capabilities of WGM-based OPOs....

Distribution of Costs and Profits in Urban Development

DEFF Research Database (Denmark)

Christensen, Finn Kjær; Sørensen, Michael Tophøj

2009-01-01

Most countries have a system - procedures and tools - for foreseeable, clear and fair distribution of costs and profits in urban development. However, the distribution of profits and costs between the municipality and the developers /landowners is in Denmark rather fragmented and not very...... transparent as the distribution is regulated throughout the whole planning and environmental regulation system. Furthermore, development agreements – an “old” tool in many countries and an efficient tool to distribute profits and costs between the public and private sector – have only recently become possible...... in Denmark, and only under some special circumstances. This paper aims to clarify how costs and profits are distributed between the municipality and the developers /landowners in Denmark. The paper analyses how the Danish planning and environmental regulation system handles this issue. Based on the analysis...

Technical feasibility of a seabed gallery system for SWRO facilities at Shoaiba, Saudi Arabia, and regions with similar geology

KAUST Repository

Rodri­guez, Luis R. Lujan

2013-09-02

Subsurface intakes can be used as part of the pretreatment system for seawater reverse osmosis facilities. Wells of various designs and galleries are being used for intakes at many sites globally to reduce pretreatment costs, chemical usage, biofouling potential, and environmental impacts (entrainment and impingement). The goal of using a subsurface intake is to reduce or replace conventional pretreatment processes. A field and laboratory investigation was undertaken to assess the feasibility of developing a seabed gallery intake offshore near the Shoaiba seawater RO (SWRO) plant site (150,000 m3/d treatment capacity) that could be used to replace the current intake used for only the RO capacity. A survey of the beach and offshore area was made and 51 sediment samples were collected from the seabed for laboratory analysis of grain size distribution, porosity, and hydraulic conductivity. Field observations showed that the marine bottom has a low slope from the shoreline seaward a distance of about 100 m to a depth of about 1.0 m before it steepens to a depth of over 2 m at 150 m from shore. The site has a relativity thin cover of unlithified carbonate sands, 2-5 cm thick, sitting on a soft coralline limestone of Pleistocene age. The sediments investigated were found to be clean carbonate or slightly muddy carbonate sands with mean grain diameters ranging mostly between 0.25 and 0.5 mm. Most of the area investigated contained a mud percentage between 0 and 5%. The measured porosity values range between 0.33 and 0.45 and measured hydraulic conductivity values from about 1.6 to 79.5 m/d with 64.6 m/d being the maximum offshore value. A preliminary design was developed to meet the full operational capacity of the Shoaiba SWRO treatment plant which would require 375,000 m3/d of raw water to produce 150,000 m3/d of permeate (40% conversion assumed for Red Sea water with a TDS of 41,000 mg/L). The design of the RO plant uses 10 trains to produce the 150,000 m3/d of product

A More Detailed Understanding Of Factors Associated With Hospital Profitability.

Science.gov (United States)

Bai, Ge; Anderson, Gerard F

2016-05-01

To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms. Project HOPE—The People-to-People Health Foundation, Inc.

Profitability analysis of plantain marketing in Kaduna metropolis ...

African Journals Online (AJOL)

Profitability analysis of plantain marketing in Kaduna metropolis, Kaduna state Nigeria. ... The study was carried out to analyze the profitability of plantain marketing and to examine the ... EMAIL FREE FULL TEXT EMAIL FREE FULL TEXT

Identifying Competences and Their Sources in a Not-for-Profit Organization

DEFF Research Database (Denmark)

Vega, Diego; Sanchez, Ron

2017-01-01

Effective competence-based management (CBM) requires in the first instance an ability to identify an organization’s competences and the sources of those competences. Identifying competences can be especially challenging in the context of not-for-profit organizations, which have often been...... characterized as being “different” from for-profit organizations. In this paper we argue that not-for-profit organizations have fundamentally the same systemic requirements for survival and success as for-profit organizations – and therefore that not-for-profits ought to be amenable to competence identification...... and analysis through use of CBM concepts and theory in essentially the same way as for-profit organizations. We support this basic proposition through a case study of competence identification and analysis in a humanitarian relief organization (HRO), an increasingly important kind of not-for-profit...

Corporate Social Responsibility and Profit Maximizing Behaviour

OpenAIRE

Becchetti, Leonardo; Giallonardo, Luisa; Tessitore, Maria Elisabetta

2005-01-01

We examine the behavior of a profit maximizing monopolist in a horizontal differentiation model in which consumers differ in their degree of social responsibility (SR) and consumers SR is dynamically influenced by habit persistence. The model outlines parametric conditions under which (consumer driven) corporate social responsibility is an optimal choice compatible with profit maximizing behavior.

Profit and loss account in the international context

Directory of Open Access Journals (Sweden)

PALIU - POPA LUCIA

2011-06-01

Full Text Available Given that the objective of financial statements is to provide information about the financial position, financial performance and cash flows of an economic unit, useful for a wide range of users in making economic decisions, particular attention should be paid to the profit and loss account, which is the main instrument for reflecting the financial performance, because on the one hand it provides the information necessary for their evaluation, and on the other hand the information essential for determining the risk of cash flows. Even if each component of the financial statements provides different pieces of information, they should be correlated because they reflect different aspects of the same transactions or events, and in this article we will address the general aspects of profit and loss account from the perspective of profit and loss account models. In this regard, after a brief theoretical approach of the profit and loss account, we will indicate the advantages of two models of profit and loss account but without forgetting their limitations. Thus, we will provide the income statement structure on two stages of normalization: internationally and nationally.

Valuing goodwill: not-for-profits prepare for annual impairment testing.

Science.gov (United States)

Heuer, Christian; Travers, Mary Ann K

2011-02-01

Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

The Significance of Loyalty on Consumer Credit Profitability

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Aditya Galih Prihartono

2012-04-01

Full Text Available The purpose of this research is to analyze and test the effect of customer loyalty on consumer credit profitability. Loyalty Index Score was developed to determine the level of customers’ loyalty level through 4 main variables; Longevity, Depth, Breadth and Referrals. The effect of Loyalty Index Score on profitability was further tested by path analysis to find out the significance direct relationship between loyalty and profitablity and the indirect relationship between the two variable through bucket. The result showed that loyalty has a significant effect on profitability either directly or indirectly. It was concluded that direct loyalty effect on profitability is lower than that of the indirect effect through bucket. The conclusion could be made by analyzing the available data from personal loan customers in one of the biggest multinational bank in indonesia during October 2010 until March 2011.

The Persistence of Profits in Azerbaijan's Banking System

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K. Batu TUNAY

2015-06-01

Full Text Available In this research, the persistence of profits in Azerbaijan's banking sector in the short-run and the long-run is investigated. Although there are a lot of researches done in the case of different countries, enough study has been implemented for the case of Azerbaijan despite of its high speed economic growth. This research analysis continuity of profits by using system panel data method. Obtained results indicate that profits demonstrate no persistence or a little persistence. In this context, existence of competitive powers in the sector can be stated.

Gas-processing profit margin series begins in OGJ

International Nuclear Information System (INIS)

Kovacs, K.J.

1991-01-01

This paper reports on the bases and methods employed by the WK (Wright, Killen and Co, Houston) profit-margin indicator for U.S. gas-processing plants. Additionally, this article reviews the historical profitability of the gas-processing industry and key factors affecting these trends. Texas was selected as the most representative for the industry, reflecting the wide spectrum of gas-processing plants. The profit performance of Texas' gas plants is of special significance because of the large number of plants and high volume of NGL production in the region

Oil price scenarios and refining profitability

International Nuclear Information System (INIS)

Sweeney, B.

1993-01-01

Currently refining profitability is low because there has been an overbuilding of conversion capacity in Western Europe in the last round. Oil marketing, the chemicals business and the fundamental economy itself are at low points in their cycles which have not coincided, at least in the UK, since 1975. Against that gloomy background, it is predicted that downstream profitability will recover in the mid-1990s. Crude oil prices will remain low until the call on OPEC crude increases again and takes up the capacity which has been brought on stream in response to the Gulf War. When this happens, it is likely to trigger another price spike and another round of investment in production capacity. Environmentally driven investments in desulphurisation or emissions reduction will be poorly remunerated all the way through the value chain. Refining margins will recover when white oil demand growth tightens up the need for conversion capacity. Marketing will need to reduce the retail network overcapacity in the mature markets if it is to improve its profitability. In this period of low profitability, even with the light at the end of the tunnel for refiners in the middle of the decade, the industry structure is under threat. There is a strong argument for new modes of competitive behaviour which are backed by strong elements of cooperation. (author)

Combining Purpose With Profits

DEFF Research Database (Denmark)

Julian Birkinshaw, Julian; Foss, Nicolai Juul; Lindenberg, Siegwart

2014-01-01

A sense of purpose that transcends making money can motivate employees. But to sustain both a sense of purpose and a solid level of profitability over time, companies need to pay attention to several fundamental organizing principles....

High resolution terahertz spectroscopy of a whispering gallery mode bubble resonator using Hilbert analysis.

Science.gov (United States)

Vogt, Dominik Walter; Leonhardt, Rainer

2017-07-10

We report on data processing for continuous wave (CW) terahertz (THz) spectroscopy measurements based on a Hilbert spectral analysis to achieve MHz resolution. As an example we investigate the spectral properties of a whispering gallery mode (WGM) THz bubble resonator at critical coupling. The experimental verification clearly demonstrates the significant advantages in relative frequency resolution and required acquisition time of the proposed method over the traditional data analysis. An effective frequency resolution, only limited by the precision and stability of the laser beat signal, can be achieved without complex extensions to a standard commercially available CW THz spectrometer.

Surface plasmon-enhanced two-photon excited whispering-gallery modes ultraviolet laser from Zno microwire

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Yunpeng Wang

2017-11-01

Full Text Available The two-photon excited UV laser with narrow line width and high Q value was obtained. The total internal reflection from the four side surfaces of the quadrilateral-ZnO microwire offered the whispering gallery mode (WGM resonant cavity. The UV emission, resonant mechanism, and laser mode characteristics were discussed in detail for this special type of micro-cavity. In addition, in order to enhance the power of the two-photon excited UV laser, the surface plasmon enhancement by the Au nanoparticles was also performed and explained well by the theory of the localized surface plasmon.

Pengaruh Sustainability Reporting terhadap Kinerja Keuangan Perusahaan Publik dari Sisi Profitability Ratio

OpenAIRE

Natalia, Ria

2014-01-01

Sustainability report contains the financial performance and non –financial performance . In recent years, has been realized the importance of this disclosure through its impact on financial performance. This study aimed to examine the relationship between indicators of sustainability reporting and the company's profitability ratio. This study used secondary data. The independent variable in this study was the disclosure of Sustainability report that divided into the performances of disclosur...

Social Reproduction in Non-Formal Adult Education: The Case of Rural Mozambique

Science.gov (United States)

Straubhaar, Rolf

2014-01-01

Using fieldnotes from the non-formal adult education classes run by a non-profit international education with ground operations in rural Mozambique, this article documents how the comments made by class facilitators and class participants in those classes reflect inherent power inequalities between non-profit staff and local participants. These…

THz Pyro-Optical Detector Based on LiNbO3 Whispering Gallery Mode Microdisc Resonator

Science.gov (United States)

Cosci, Alessandro; Cerminara, Matteo; Nunzi Conti, Gualtiero; Soria, Silvia; Righini, Giancarlo C.; Pelli, Stefano

2017-01-01

This study analyzes the capabilities of a LiNbO3 whispering gallery mode microdisc resonator as a potential bolometer detector in the THz range. The resonator is theoretically characterized in the stationary regime by its thermo-optic and thermal coefficients. Considering a Q-factor of 107, a minimum detectable power of 20 μW was evaluated, three orders of magnitude above its noise equivalent power. This value opens up the feasibility of exploiting LiNbO3 disc resonators as sensitive room-temperature detectors in the THz range. PMID:28134857

10 CFR 603.615 - Financial management standards for-profit firms.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for-profit firms. 603.615... § 603.615 Financial management standards for-profit firms. (a) To avoid causing needless changes in participants' financial management systems, an expenditure-based TIA will make for-profit participants that...

The Determinants of Bank Profitability: The Case of Tunisia

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Olfa Nessibi

2016-01-01

Full Text Available Using bank level data this paper examines how bank’s specific characteristics and macroeconomic indicators affect the profitability in the Tunisian banking industry over the period 1990–2008. The results indicate that the more profitable banks are those higher amount of capital and lower operating costs. Furthermore, it appears that private banks tend to perform better than state owned ones.  Despite the great importance given to the board of directors, it doesn't have a dominant role in the Tunisian commercial banks. Finally, turning to macroeconomic conditions and its impact on banks’ profitability, we find that the real interest rate has a positive effect on bank profitability.

In situ stress measurements at 250m gallery off the ventilation shaft

International Nuclear Information System (INIS)

Nakamura, Takahiro; Sanada, Hiroyuki; Sugita, Yutaka; Kato, Harumi

2011-06-01

From FY2000 to FY2005, JAEA had been making research at ground surface of Horonobe town for repository of high-level radioactive waste. During this period, geological investigation, hydrogeology investigation, rock mechanics investigation, geochemical investigation using boreholes were carried out in Hokushin area which is about 3kmx3km in surface area of Horonobe town in order to construct a geological environment model and to confirm the methodology for safety assessment. Now the research program proceeds to the next stage where the underground drifts and shafts are under construction. In the underground rock mass, in situ stress is the sum of tectonic stress as well as overlying stress due to gravity. In situ stresses enter into excavation design and are required in order to predict the response of rock masses to the disturbance associated with those structures. For these reasons, JAEA has carried out in situ stress measurements using vertical boreholes drilled from ground surface to evaluate the state of horizontal stress in the area. In the research during the underground construction, comparison between the stress measurements carried out at surface and at underground is conducted. And if inconsistency between these two measurements is found, the state of stress will be updated based on more reliable information. In order to study the 3D in situ state of stress around Horonobe Underground Research Laboratory, hydraulic fracturing tests and stress relief method (Conical-ended borehole method) were conducted at the 250m gallery located near the bottom of the ventilation shaft. Three 20.0m long boreholes, 09-V250-M01(slightly upwards), 09-V250-M02(slightly upwards) and 09-V250-M03(vertical), were drilled from the gallery using 76mm diameter bit. The results of the measurements are summarized as follows: (1) Hydraulic fracturing technique. Hydraulic fracturing technique using the test equipment with sufficiently small compliance was carried out in the three

Where Did They Go? Market Share Trends of Business Student Enrollment at Public, Not-for-Profit, and For-Profit Institutions from 1996 to 2008

Science.gov (United States)

Fox Garrity, Bonnie Kathleen

2012-01-01

The author presents the trends in market share of business student enrollment at public, not-for-profit, and for-profit 4-year-and-above institutions from 1996 to 2008. Although each sector of the institutions has experienced growth in overall enrollments, the relative market share of public and not-for-profit institutions has dropped, whereas the…

Determinants of Egyptian Banking Sector Profitability: Time-Series Analysis from 2004-2014

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Heba Youssef Hashem

2016-06-01

Full Text Available Purpose - The purpose of this paper is to examine the determinants of banking sector profitability in Egypt to shed light on the most influential variables that have a significant impact on the performance of this vital sector. Design/methodology/approach - The analysis includes a time series model of quarterly data from 2004 to 2014. The model utilizes Cointegration technique to investigate the long-run relationship between the return on equity as a proxy for bank profitability and several bank-specific variables including liquidity, capital adequacy, and percentage of non-performing loans. In addition, Vector Error Correction Model (VECM is utilized to explore the short-run dynamics of the model and the speed of adjustment to reach the long-run equilibrium. Findings - The main findings of this work show that banking sector profitability is inversely related to capital adequacy, the percentage of loan provisions and the ratio of deposits to total assets. On the other hand, it is positively related to the size of the banking sector which implies that the banking sector exhibits economies of scale. Research limitations/implications - The implications of this work is that it helps reveal the major factors affecting bank performance in the short-run and long-run, and hence provide bank managers and monetary policy makers with beneficial insights on how to enhance bank performance. Since the banking sector represents one of the main engines of financing investment, enhancing the efficiency of this sector would contribute to economic growth and prosperity Originality/value - The Vector error correction model showed that about 4% of the disequilibrium is corrected each quarter to reach the long run equilibrium. In addition, all bank specific variables were found to affect profitability in the long-run only. This study would serve as a base that further work on Egyptian banking sector profitability can build on by incorporating more variables in the

The Effect of Capital Working Management on the Profitability

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Slamet Mulyono

2018-02-01

Full Text Available Companies must maintain the sustainability business. In order to keep their existence and competitiveness, companies must increase profitability in every year. It also applies to state fertilizer companies. However, 10 years of history (2005-2014, the state fertilizer company have been facing difficulties in maintaining business sustainability. Profitability fluctuates and tends to decrease every year. One of the causes is inefficient working capital management. The objective of this study is to determine the relationship between working capital management and corporate profitability. To ensure the absence of the influence of unexamined factors, this study uses control variables of firm size, financial leverage, and gross domestic product. This research uses a positivist paradigm with a quantitative approach and multiple regression analysis.The results of this study indicate that state fertilizer companies will be able to increase ROA by accelerating Days of Sales in Inventory and Days of Payables. Higher assets, reduce profitability, and increasing debt withdrawal, which further declines the profitability. State fertilizer companies should accelerate inventory turnover and obligation payments to suppliers to minimize the risk of foreign exchange loss, considering that 80% of raw materials are still imported. In addition, state fertilizer should maintain asset quality and minimize debt withdrawal to increase profitability. 

26 CFR 509.105 - Industrial and commercial profits.

Science.gov (United States)

2010-04-01

... sales promotion, the orders being transmitted to Switzerland for acceptance, then the profits arising... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Industrial and commercial profits. 509.105 Section 509.105 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED...

Profit efficiency among catfish farmers in Benue state, Nigeria | Tsue ...

African Journals Online (AJOL)

The study examined profit efficiency among catfish farmers in Benue State of Nigeria using a stochastic profit frontier approach. A multi-stage sampling technique was used to collect data from 143 catfish farmers through a well structured questionnaire. The study used a Cobb-Douglas stochastic profit frontier function to ...

In California, not-for-profit hospitals spent more operating expenses on charity care than for-profit hospitals spent.

Science.gov (United States)

Valdovinos, Erica; Le, Sidney; Hsia, Renee Y

2015-08-01

In exchange for sizable tax exemptions, not-for-profit hospitals must engage in activities that meet the Internal Revenue Service's community benefit standard. The provision of charity care-free care to those unable to pay-can help meet that standard. Bad debt, the other form of uncompensated care, cannot be used to meet the standard, although Medicaid shortfalls can. However, the ACA lacks guidelines for providing charity care, and federal law sets no minimum requirements for community benefit activities. Using data from California, we examined whether the levels of charity and uncompensated care provided differed across general acute care hospitals by profit status and other characteristics during 2011-13. The mean proportion of total operating expenses spent on charity care differed significantly between not-for-profit (1.9 percent) and for-profit hospitals (1.4 percent), in contrast to the mean proportion spent on uncompensated care. Both types of spending varied widely across hospitals. Policy makers should consider measures that remove disincentives to meeting the persistent considerable need for charity care-for example, increasing supports to offset rising Medicaid shortfalls resulting from program expansion-and facilitate the tracking of ACA impacts on the distribution of charity care and uncompensated care delivery. Project HOPE—The People-to-People Health Foundation, Inc.

A Kitchen with too Many Cooks: Factors Associated with Hospital Profitability

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Na-Eun Cho

2018-01-01

Full Text Available In this paper, we carefully investigate previous literature to extract 10 relevant factors to explain the hospital profitability and build an econometrically well-specified model of explaining hospital profitability that does not suffer from omitted variable bias. Then we provide empirical evidence to a common belief that the objective function of a hospital varies with the type of hospital. We identified distinct objective functions for three types of hospitals: for-profit hospitals are driven by the overarching agreed-upon goal of profit maximization for shareholders; government hospitals, which are often the insurers of last resort, are obliged to put the public interest over profit objectives; nonprofit hospitals, which are legally prohibited from distributing profits, occupy the middle ground between for-profit and government hospitals. The results of this paper suggest that the ownership type should determine the factors on which hospitals focus and hence are useful to hospital management and academic researchers.

The Profitability – Risk Relationship and Financing Decision

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Nicoleta BARBUTA-MISU

2007-01-01

Full Text Available The enterprise financial decision is a rational process for option to the optimal variant related to financing and investments. For the capital investment to be justified, the profitability of the invested money must be at least equal with the profitability of the alternative investment opportunities with the same risk on market. The choosing of a way for financing is determined on the one side by their cost and on the other side by the existent capital structure. In this paper I tried to analyse the profitability – risk relationship in the financing decision for the “NIKOS” Ltd.

Audits contribute to pride, productivity and profit

International Nuclear Information System (INIS)

White, Q.

1984-01-01

The object of this writing is to demonstrate that audits (in general) when used as a ''management tool' can contribute to pride, productivity, and profit. The goal of ''pride'' achievement is demonstrated through the use of techniques developed from behavioral sciences. Discussed is dealing with people and their basic needs. This is intended to point out the fact that satisfying individual needs and concerns is the first step to achieving the goals of pride, productivity, and profit. Also discussed are the basic needs of safety (security), social, ego/esteem, and self-fulfillment as well as providing some basic techniques of auditing which will help assure general satisfaction of these needs. Also noted are reporting methods. The goal of ''productivity'' is approached by demonstrating that objectives must be clear and workable. Objectives must be translated into specific action and that action must be compatible with the overall company objectives. All objectives must be known and understood by those affected. Consideration must be given to men, money, and machines (present technology). All of the objectives must also be weighed against external constraints. The goal of ''profit'' then becomes the product of a combination of ''pride'' and ''productivity''. Audits must be cost conscious. Value engineer the problem, the cause, and the solution. Discussion continues with quality cost programs briefly indicating that ''Q'' costs could be considered a type of audit. Identifying deficiencies and weaknesses, then correcting them, contributes to profit. Increased pride and productivity contributes to profit. Consider the employee's awareness and commitment for doing a good job when auditing

Technical feasibility of using gallery intakes for seawater RO facilities, northern Red Sea coast of Saudi Arabia: The King Abdullah Economic City site

KAUST Repository

Dehwah, Abdullah; Missimer, Thomas M.

2013-01-01

intakes. One of the potentially favorable sites for a seabed gallery system was located in the nearshore area at King Abdullah Economic City (KAEC). Detailed investigation of the site hydrology (tides and wave action), sediment grain size characteristics

DISPAQ: Distributed Profitable-Area Query from Big Taxi Trip Data †

Science.gov (United States)

Putri, Fadhilah Kurnia; Song, Giltae; Rao, Praveen

2017-01-01

One of the crucial problems for taxi drivers is to efficiently locate passengers in order to increase profits. The rapid advancement and ubiquitous penetration of Internet of Things (IoT) technology into transportation industries enables us to provide taxi drivers with locations that have more potential passengers (more profitable areas) by analyzing and querying taxi trip data. In this paper, we propose a query processing system, called Distributed Profitable-Area Query (DISPAQ) which efficiently identifies profitable areas by exploiting the Apache Software Foundation’s Spark framework and a MongoDB database. DISPAQ first maintains a profitable-area query index (PQ-index) by extracting area summaries and route summaries from raw taxi trip data. It then identifies candidate profitable areas by searching the PQ-index during query processing. Then, it exploits a Z-Skyline algorithm, which is an extension of skyline processing with a Z-order space filling curve, to quickly refine the candidate profitable areas. To improve the performance of distributed query processing, we also propose local Z-Skyline optimization, which reduces the number of dominant tests by distributing killer profitable areas to each cluster node. Through extensive evaluation with real datasets, we demonstrate that our DISPAQ system provides a scalable and efficient solution for processing profitable-area queries from huge amounts of big taxi trip data. PMID:28946679

Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

Science.gov (United States)

Singh, Simone Rauscher; Wheeler, John

2012-01-01

Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

Passion Trumps Pay: A Study of the Future Skills Requirements of Information Professionals in Galleries, Libraries, Archives and Museums in Australia

Science.gov (United States)

Howard, Katherine; Partridge, Helen; Hughes, Hilary; Oliver, Gillian

2016-01-01

Introduction: This paper explores the current and future skills and knowledge requirements of contemporary information professionals in a converged gallery, library, archive and museum sector (also referred to as the GLAM sector) in Australia. This research forms part of a larger study that investigated the education needs of information…

Converting MEMS technology into profits

Science.gov (United States)

Bryzek, Janusz

1998-08-01

This paper discusses issues related to transitioning a company from the advanced technology development phase (with a particular focus on MEMS) to a profitable business, with emphasis on start-up companies. It includes several case studies from (primarily) NovaSensor MEMS development history. These case studies illustrate strategic problems with which advanced MEMS technology developers have to be concerned. Conclusions from these case studies could be used as checkpoints for future MEMS developers to increase probability of profitable operations. The objective for this paper is to share the author's experience from multiple MEMS start-ups to accelerate development of the MEMS market by focusing state- of-the-art technologists on marketing issues.

PROFITABILITY AND FINANCIAL STABILITY

Directory of Open Access Journals (Sweden)

CĂRUNTU CONSTANTIN

2011-09-01

Full Text Available The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow, and non-cash items (affecting the result, without leading to a cash flow. Are equally identifiable cash flows that do not involve an immediate effect on the outcome or effect on the result equivalent to that spread on the treasury. Financial equilibrium in a general manner evokes the idea of harmony between different elements of a system, which in finance is harmonization of resources with the needs. Financial equilibrium can be defined by the company's ability to secure payment of its proceeds without interruption to current liabilities incurred in implementing its object of activity or tax laws, so it can avoid the risk of bankruptcy. Maintaining financial stability is the essential condition of survival of the enterprise, financial and balanced assessment must take into account the concrete conditions of the occurrence of default.

Profit maximization with customer satisfaction control for electric vehicle charging in smart grids

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Edwin Collado

2017-05-01

Full Text Available As the market of electric vehicles is gaining popularity, large-scale commercialized or privately-operated charging stations are expected to play a key role as a technology enabler. In this paper, we study the problem of charging electric vehicles at stations with limited charging machines and power resources. The purpose of this study is to develop a novel profit maximization framework for station operation in both offline and online charging scenarios, under certain customer satisfaction constraints. The main goal is to maximize the profit obtained by the station owner and provide a satisfactory charging service to the customers. The framework includes not only the vehicle scheduling and charging power control, but also the managing of user satisfaction factors, which are defined as the percentages of finished charging targets. The profit maximization problem is proved to be NPcomplete in both scenarios (NP refers to “nondeterministic polynomial time”, for which two-stage charging strategies are proposed to obtain efficient suboptimal solutions. Competitive analysis is also provided to analyze the performance of the proposed online two-stage charging algorithm against the offline counterpart under non-congested and congested charging scenarios. Finally, the simulation results show that the proposed two-stage charging strategies achieve performance close to that with exhaustive search. Also, the proposed algorithms provide remarkable performance gains compared to the other conventional charging strategies with respect to not only the unified profit, but also other practical interests, such as the computational time, the user satisfaction factor, the power consumption, and the competitive ratio.

The Impact of Internal Factors on Bank Profitability in Kosovo

Directory of Open Access Journals (Sweden)

Leonora Haliti Rudhani

2016-02-01

Full Text Available Commercial banks play an important role in the economic development and financial stability; therefore this study investigated the influence of internal factors in the profitability of commercial banks in Kosovo. Based on the literature review, a crucial internal factor on the profitability of banks in Kosovo was deemed: the repayment of assets (ROA as a measure of profitability influenced by other independent variables, such as: bank size, capital adequacy, loan and liquidity risk. The aim of this study is to investigate the empirical relation between internal factors determining bank profitability and profitability as a dependent variable. The empirical analysis is based on the data of commercial banks in Kosovo published in the period 2010-2014. The data were analysed with SPSS 21 version, and the hypotheses were tested by means of correlation and linear regression. The findings of the study proved that commercial banks in Kosovo could enlarge their profitability by increasing the level of bank loaning and other investments, except for managing risk and liquidity properly.

Whispering galleries and the control of artificial atoms.

Science.gov (United States)

Forrester, Derek Michael; Kusmartsev, Feodor V

2016-04-28

Quantum computation using artificial-atoms, such as novel superconducting circuits, can be sensitively controlled by external electromagnetic fields. These fields and the self-fields attributable to the coupled artificial-atoms influence the amount of quantum correlation in the system. However, control elements that can operate without complete destruction of the entanglement of the quantum-bits are difficult to engineer. Here we investigate the possibility of using closely-spaced-linear arrays of metallic-elliptical discs as whispering gallery waveguides to control artificial-atoms. The discs confine and guide radiation through the array with small notches etched into their sides that act as scatterers. We focus on π-ring artificial-atoms, which can generate their own spontaneous fluxes. We find that the micro-discs of the waveguides can be excited by terahertz frequency fields to exhibit whispering-modes and that a quantum-phase-gate composed of π-rings can be operated under their influence. Furthermore, we gauge the level of entanglement through the concurrence measure and show that under certain magnetic conditions a series of entanglement sudden-deaths and revivals occur between the two qubits. This is important for understanding the stability and life-time of qubit operations using, for example, a phase gate in a hybrid of quantum technologies composed of control elements and artificial-atoms.

Preliminary study of infiltration gallery for water treatment towards Universal Access 2019 in Indonesia

Directory of Open Access Journals (Sweden)

Maritha Nilam Kusuma

2018-06-01

Full Text Available Infiltration gallery is a method of water treatment through soil filtration. The mechanism is the filtering or absorption of contaminants in the river that flows through the soil. This method uses soil to remove contaminants. This method has three kinds of screening processes, ie physically, chemically and biologically. This process depends on moisture content, temperature, porosity, specific gravity, the saturated degree and hydraulic conductivity in the soil. Now a days, the cost of clean water production in the province of East Java, Indonesia requires a lot of cost, because the consumption of coagulant is very high; It is necessary to have a preliminary processing that helps the performance of water treatment in East Java, Indonesia. Natural water purification method using soil called infiltration gallery can be one solution in processing river water or as preliminary processing for water treatment in East Java. The purpose of this research is to know soil characteristics in soil samples in each region and its ability to removel TSS and Total Coliform. The second objective is to find good soil composition for removel TSS and total Coliform. The location of soil sampling is in Surabaya, Lumajang, Bangkalan, Mojokerto, Sidoarjo and Gresik, East Java province, Indonesia. The method of analysis used gravimetry, method 9223 B, the comparison between mass and specific gravity, constant head permeameter and wet grain. The results showed that the soil samples from each region were not able to remove the TSS and total coliform, so that the engineering of soil composition was required. Appropriate soil composition is sand and clay, 85% and 15%, with the percentage of TSS and total coliform removal of 63.50% and 99.67%.

Electrical tomography monitoring of the EDZ during the excavation of the gallery Ga08 in the Mont Terri URL

International Nuclear Information System (INIS)

Nicollin, Florence; Gibert, Dominique; Lesparre, Nolwenn; Nussbaum, Christophe

2010-01-01

Document available in extended abstract form only. In the Mont Terri Underground Rock Laboratory, the excavation of the new gallery Ga08 provided a unique opportunity to monitor the excavation damaged zone (EDZ) in the Opalinus clay, at time scales ranging from hours to months. The excavation of the gallery Ga08 has started from the northern end of the URL and has progressed towards the South, ending by the junction with the end of the gallery Ga04. Several geophysical and geochemical methods were performed from the end face of the gallery Ga04, to observe the evolution of the rock mass located in the so-called EZ-G08 section during the progress of the excavation. Thus, electrical resistivity measurements were performed, with electrodes placed both on the Ga04 face and in boreholes perpendicular to the face. These experiments revealed a strong anisotropy of the electrical resistivity of the rock mass, and they allowed to study the temporal evolution of the electrical resistivity in the EDZ. An array of more than 700 electrodes was installed on the rough face according to a square mesh with a mean side of 30 cm. On each line of the mesh, the electrodes were equally spaced every 15 cm. 4 horizontal boreholes, 8 m long and 56 mm in diameter, were equipped with lines of 64 electrodes equally spaced every 5 cm. Finally, 2 groups of 4 boreholes, 1 m long and spaced about 20 cm, were equipped with lines of 16 electrodes equally spaced every 5 cm. Using the electrode array of the face, Wenner profiles were acquired along both the horizontal and the vertical lines, highlighting a strong anisotropy of electrical resistivity since the values depend on the direction in which they are measured. In order to characterize this anisotropy, other measurements were done using the array of the face and the lines of the short boreholes, with the so-called square array configuration where the electrodes are located at the corners of squares with different orientations. On the face

Generic phase transitions and profit singularities in Arnol'd's model

International Nuclear Information System (INIS)

Davydov, Aleksei A; Matos, Helena Mena

2007-01-01

For a smooth one-parameter family of pairs of control systems and profit densities on a circle, the generic transitions between optimal rotations and stationary strategies are studied in the problem of maximization of the time-averaged profit on the infinite horizon. It is shown that there are only two types of such transitions, the corresponding singularities of the average profit as a function of the family parameter are found, and it is proved that these singularities are stable under small perturbations of a generic family. The classification of singularities of the maximum average profit is completed for generic families. Bibliography: 16 titles.

Desaturation of a clay-stone around a ventilated gallery: numerical modelling of pressures and water contents under various conditions

International Nuclear Information System (INIS)

Ababou, Rachid; Mansouri, Nahla; Bailly, David; Poutrel, Adrien

2012-01-01

Document available in extended abstract form only. We present simulation tests focusing on the drying process around a gallery in an initially saturated (water-filled) porous clay rock, in the framework of a research on the isolation properties and hydro-mechanical behaviour of a clayey geologic repository for radioactive waste. The saturated/unsaturated hydrodynamic parameters used in these tests correspond to a hypothetical clay-stone, similar to the 130 m thick Callovo-Oxfordian formation located between depths 400 m and 600 m at the Meuse / Haute-Marne (MHM) Underground Research Laboratory (URL), operated by ANDRA (Bure, France). The simulations tests were designed according to 3 'types' of computational geometries. The drying period was extended to very long time scales in some cases. The clay rock was taken homogeneous in many tests, but the damaged zone was represented in some (Type III) tests. Type (I) tests are conducted in a simplified non circular geometry. Assuming a square cross-section for the drift, the drying process is obtained by imposing a fixed suction on a flat piece of wall at the roof. The bottom of the porous domain coincides with the roof of the drift. The imposed suction at the roof affects the near field pressure both horizontally and vertically. Type (II) tests reproduce the circular cylindrical geometry of a partially or perfectly filled gallery, with drying conditions imposed at both ends of the drift. Finally, Type (III) tests consider the case of an empty ventilated cylindrical drift with circular cross-section. In this case the drying is imposed on the curved walls of the drift via a transmission mechanism thanks the 'macro-porous immersion' method. In all cases, the drying of the porous clay rock is modeled by imposing a suction condition (ψ), obtained from relative air humidity (HR) via Kelvin's law (ψ). Briefly, the macro-porous immersion method consists in the following interrelated procedures. First, the volumetric excavation

Abundance and frugivory of the toco toucan (Ramphastos toco) in a gallery forest in Brazil's Southern Pantanal

OpenAIRE

Ragusa-Netto,J.

2006-01-01

Unlike other toucan species, the Toco toucan (Ramphastos toco) - the largest Ramphastidae - usually inhabits dry semi-open areas. This conspicuous canopy frugivore uses a large home range that includes a variety of vegetation types, among which gallery forests are widely cited as important to this species. However, the factors relating to the occurrence of Toco toucans in such habitats are unclear. I studied the abundance of Toco toucans as well as the availability of fleshy fruit in a galler...

smallholder farmers' use and profitability of legume inoculants

African Journals Online (AJOL)

ACSS

Rhizobia inoculant, a product of Kenya, and its profitability in smallholder farms. Data were collected from ... of the inoculants use and gross margin analysis to examine profitability. The area under the .... the effects of various factors on the extent of. BIOFIX® use. ..... little information, resulting in reduced adoption of legume ...

Quantification of whispering gallery mode spectrum variability in application to sensing nanobiophotonics

Science.gov (United States)

Saetchnikov, Anton; Skakun, Victor; Saetchnikov, Vladimir; Tcherniavskaia, Elina; Ostendorf, Andreas

2017-10-01

An approach for the automated whispering gallery mode (WGM) signal decomposition and its parameter estimation is discussed. The algorithm is based on the peak picking and can be applied for the preprocessing of the raw signal acquired from the multiplied WGM-based biosensing chips. Quantitative estimations representing physically meaningful parameters of the external disturbing factors on the WGM spectral shape are the output values. Derived parameters can be directly applied to the further deep qualitative and quantitative interpretations of the sensed disturbing factors. The algorithm is tested on both simulated and experimental data taken from the bovine serum albumin biosensing task. The proposed solution is expected to be a useful contribution to the preprocessing phase of the complete data analysis engine and is expected to push the WGM technology toward the real-live sensing nanobiophotonics.

[Not-for-profit: A report from the fourth annual symposium of ethics held by the National Institute for Blood Transfusion (France)].

Science.gov (United States)

Ceccaldi, J; Thibert, J-B; Haddad, A; Bouësseau, M-C; Pottier, R; Danic, B; Noël, S; Monsellier, M; Tissot, J-D; Sannié, T; Clavier, B; Mamzer, M-F; Cartron, J-P; Vernant, J-P; Hervé, C; Garraud, O

2017-06-01

The not-for-profit issue has been debated in November 2016 in Paris; this issue is one of the four canonical pillars of ethical blood donation. It is intimately bound to benevolence though it is distinct, as not-for-profit calls for institutions while benevolence calls for individuals. It is indeed intended that voluntary blood donors do not benefit from their donation and are thus non-remunerated. Not-for-profit is essential since it refers to the public character of blood as a putative public resource aimed at being shared as a tribute of solidarity. A central question however is linked to the capacity- or not -of public sectors to ensure that blood components are universally available, with special mention to plasma derived drugs, without the contribution of the for profit, private sector. Copyright © 2017 Elsevier Masson SAS. All rights reserved.

Earnings and bank profitability in Nigeria

Directory of Open Access Journals (Sweden)

John N. N. Ugoani

2016-12-01

Full Text Available Bank earnings in form of retained profit help in the capital formation of banks. This is critical because capital inadequacy is often a cause of bank failures. During the banking crisis in Nigeria the gross earnings of many banks diminished considerably due to frauds and bad management. For example, in 2009 the Central Bank of Nigeria revoked the operating licences of fourteen banks which had huge nonperforming loans and were making losses. The fragility in the Nigerian banking system in the 1990s and beyond was compounded due to wide spread poor corporate governance practices and imprudent lending that led to the erosion of gross earnings and profitability. The study employed the exploratory research design. Data analyses were done through description statistics and the regression technique using the statistical package for the social sciences. The regression result was Y = 4.926 + 1.877x meaning that with an increase of 1 percent in gross earnings bank profitability increases by 1.88 percent. This is the crux of the study.

Wavelength shift in a whispering gallery microdisk due to bacterial sensing: A theoretical approach

Directory of Open Access Journals (Sweden)

Hala Ghali

2017-04-01

Full Text Available Whispering gallery mode microcavities have recently been studied as a means to achieve real-time label-free detection of biological targets such as virus particles, specific DNA sequences, or proteins. Binding of a biomolecule to the surface of a microresonator will increase its path length, leading to a shift in the resonance frequency according to the reactive sensing principle. In this paper, we develop a theoretical expression that will link the reactive shift to the bacteria and microdisk parameters and help quantify the number of bacteria that bind to the surface of a 200μm-diameter silica microdisk. Keywords: Optical microdisk, Wavelength shift, Bacterial sensing

Being 'green' helps profitability?

International Nuclear Information System (INIS)

Austin, D.

1999-01-01

Pollution reduction beyond regulatory compliance is gaining momentum among firms, but managers ask if being 'green' helps profitability. Evidence suggests it doesn't hurt, but when we see environmentally attractive firms with sound financial performance, it cannot yet say which is cause and which is effect [it

Changing Subjects: The Gallery at Cleveland House and the Highland Clearances

Directory of Open Access Journals (Sweden)

Anne Nellis Richter

2016-04-01

Full Text Available In 1812, a porter named William Cantrill published a small volume of etchings dedicated to his employer, the Marchioness of Stafford. Cantrill characterized his reproductions of a select group of small Netherlandish pictures from the art gallery at the Marchioness’s London residence, Cleveland House, as “first attempts from an untutored hand”, calling attention to his status as a servant and untrained artist. In this article, I examine this idiosyncratic volume in light of the reception of small subject pictures in the early nineteenth century, and also within the context of the Marchioness of Stafford’s involvement in the Highland Clearances. At a moment when the Marchioness and her husband were under scrutiny for the heavy-handed tactics used against their Scottish tenants, this book used the category of genre painting to smooth over the gaps between landowner and tenant that the Clearances had made evident.

Is merging and acquisition profitable?

International Nuclear Information System (INIS)

Skjeret, Frode; Soergard, Lars

2002-01-01

This report deals with mergers and acquisitions in the electricity sector in Norway. The background is the fact that the profitability of these activities proves to be low. In buying, it is typically the selling shareholder who profits from the transaction, while the buying company does not really earn much. This result appears to be a robust result both in different countries, between sectors and independent of methodology. The report provides theoretical justification for merging and buying up and empirical evaluations of the effects of company integration. It is asserted that what can be learned in general from the literature may also occur in the European power sector. Furthermore, the report discusses the challenges faced by the companies if they want to expand through mergers and acquisitions

Not-for-profit versus for-profit health care providers-Part I: comparing and contrasting their records.

Science.gov (United States)

Rotarius, Timothy; Trujillo, Antonio J; Liberman, Aaron; Ramirez, Bernardo

2005-01-01

The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part I of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps are involved in potentially willful clinical and administrative missteps. Part I contains the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) that is necessary to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit.

Not-for-profit versus for-profit health care providers--Part II: Comparing and contrasting their records.

Science.gov (United States)

Rotarius, Timothy; Trujillo, Antonio J; Liberman, Aaron; Ramirez, Bernardo

2006-01-01

The debate over which health care providers are most capably meeting their responsibilities in serving the public's interest continues unabated, and the comparisons of not-for-profit (NFP) versus for-profit (FP) hospitals remain at the epicenter of the discussion. From the perspective of available factual information, which of the two sides to this debate is correct? This article is part II of a 2-part series on comparing and contrasting the performance records of NFP health care providers with their FP counterparts. Although it is demonstrated that both NFP and FP providers perform virtuous and selfless feats on behalf of America's public, it is also shown that both camps have been accused of being involved in potentially willful clinical and administrative missteps. Part I provided the background information (eg, legal differences, perspectives on social responsibility, and types of questionable and fraudulent behavior) required to adequately understand the scope of the comparison issue. Part II offers actual comparisons of the 2 organizational structures using several disparate factors such as specific organizational behaviors, approach to the health care priorities of cost and quality, and business-focused goals of profits, efficiency, and community benefit.

Floristic survey of the herbaceous-shrub layer of a gallery forest in Alto Paraíso de Goiás - GO, Brazil

Directory of Open Access Journals (Sweden)

Eduardo Chaves

2012-10-01

Full Text Available Flowering species of the herbaceous and shrubby layer were sampled in a gallery forest at Portal da Chapada, Alto Paraíso de Goiás-GO in the Chapada dos Veadeiros during 12 months growing within 4.5 meters on either side of a raised pathway 2.4 Km long. The collections were included to University of Brasilia Herbarium (UB. A total of 138 species (103 genera and 40 families were recorded; the most species-rich families were Asteraceae (22, Poaceae (14, Rubiaceae (12, Fabaceae (11 and Melastomataceae (7. The richest family in number of genera was Asteraceae (19, followed by Poaceae (8, Fabaceae (8 and Rubiaceae (7. The results showed a meaningful increase in the Chapada dos Veadeiros flora, especially considering the herbaceous-shrubby layer of the gallery forests (223.6%. Despite the richness of the flora, the number of endemics species in the Goiás State was only 1.5%.

Management of Enterprise Profit: Theory and Methodology

OpenAIRE

Nadezhda Sergeevna Piontkevich

2015-01-01

Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and...

An Analysis of The Islamic and Conventional Banking Profitability in Palestine

Directory of Open Access Journals (Sweden)

Mohmad Tawfiq Abusharbeh

2011-12-01

Full Text Available Abstract: An Analysis of the Islamic and Conventional Banking Profitability in Palestine. The research paper examines the performance of profitability of Islamic banks against conventional banks for the period of 2005 to 2010. Two alternative measurements of banking profitability such as Return on Equity (ROE and Return on Assets (ROA are used to examine whether there is any differences of profit rate between Islamic, local and foreign conventional banks. The study concludes that Islamic banks generally provide the similar profit rate compared to local banks, however Islamic banks provide lower profit rate compared to foreign banks. Finally the findings also suggest that there is no statistical significant difference in mean return between the Islamic banks, local and foreign banks in Palestine. The study recommends the critical needs for Islamic regulation in order to improve the role of Islamic banking industry in Palestine.

Business analytics of specialized medical biochemistry laboratory using profit and loss acount

Directory of Open Access Journals (Sweden)

Vikica Buljanović

2011-07-01

Full Text Available Introduction. By measuring the actual effectiveness of a medical biochemistry laboratory’s business operations, we can determine the accounting measure of laboratory’s profitability, where operating expenses of the laboratory are covered by the income generated from the services. A laboratory’s financial report can be based on a profit and loss account, which shows whether or not a business entity, i.e., the laboratory, is making a profit during a particular business period. Methods. Profitability of the Specialized Medical Biochemical Laboratory (Laboratory of the General County Hospital in Našice, Croatia, was determined using the profit and loss account for 2007. Business success was expressed using the accounting measures of marginal contribution, gross income, and operating income, which could show whether or not the laboratory was operating profitably. This procedure allowed us to identify indicators of successful or unsuccessful business operations of the Laboratory. Results. According to the profit and loss account, the operating profit was 719,926 HRK, i.e., the operating margin was 11.7%, indicating that the Laboratory was operating positively. After subtracting all operating expenses per 100 income units, 11.7 units profit remained from the Laboratory’s core business. Conclusion. The Specialized Medical Biochemical Laboratory of the General County Hospital in Našice generated income, i.e., it operated at a profit. The purpose of profit and loss account was to determine the Laboratory operations that had impact on its business effectiveness and could increase the actual profitability. If the laboratory operates at a loss, and no activities are undertaken that would reverse the business toward positive, the analysis may provide information on the cost for the society as a whole of the studied laboratory within the existing healthcare system.

Profitability of Technical Currency Speculation. The Case of Yen-Dollar Trading 1976-2007

OpenAIRE

Schulmeister, Stephan

2008-01-01

The paper investigates the profitability of 1,024 moving average and momentum models and their components in the yen-dollar market. It turns out that all models would have been profitable between 1976 and 2007. The models produce more single losses than single profits. At the same time, the size of the single profits is on average much higher than the size of single losses because profitable positions last two to six times longer than unprofitable positions. Hence, the profitability of techni...

The Influence Of Profitability, Firm Size, Productivity And Reputation Of The Auditor On The Rating Of Sukuk

Directory of Open Access Journals (Sweden)

Galih Estu Pranoto

2017-07-01

Full Text Available The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindo’s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program. The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk.

Estimating profit shifting in South Africa using firm-level tax returns

DEFF Research Database (Denmark)

Wier, Ludvig

2016-01-01

Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels...

Quality of care in investor-owned vs not-for-profit HMOs.

Science.gov (United States)

Himmelstein, D U; Woolhandler, S; Hellander, I; Wolfe, S M

1999-07-14

The proportion of health maintenance organization (HMO) members enrolled in investor-owned plans has increased sharply, yet little is known about the quality of these plans compared with not-for-profit HMOs. To compare quality-of-care measures for investor-owned and not-for-profit HMOs. Analysis of the Health Plan Employer Data and Information Set (HEDIS) Version 3.0 from the National Committee for Quality Assurance's Quality Compass 1997, which included 1996 quality-of-care data for 329 HMO plans (248 investor-owned and 81 not-for-profit), representing 56% of the total HMO enrollment in the United States. Rates for 14 HEDIS quality-of-care indicators. Compared with not-for-profit HMOs, investor-owned plans had lower rates for all 14 quality-of-care indicators. Among patients discharged from the hospital after myocardial infarction, 59.2% of members in investor-owned HMOs vs 70.6% in not-for-profit plans received a beta-blocker (Pinvestor-owned plans vs 47.9% in not-for-profit plans had annual eye examinations (PInvestor-owned plans had lower rates than not-for-profit plans of immunization (63.9% vs 72.3%; Pinvestor ownership was consistently associated with lower quality after controlling for model type, geographic region, and the method each HMO used to collect data. Investor-owned HMOs deliver lower quality of care than not-for-profit plans.

The decline of uranium profitability in South Africa

Energy Technology Data Exchange (ETDEWEB)

NONE

1989-06-01

Between 1952 and 1988, the South African uranium industry produced 340 million pounds U{sub 3}O{sub 8}-some 14 percent of total world production to date. Peak production was 16.1 million pounds U{sub 3}O{sub 8} in 1980. In 1989, uranium production will have dropped to less than eight million pounds U{sub 3}O{sub 8} per year, and the prospects for further decreases are high. This once-booming business that has been a major contributor to South Africa`s economy is on the brink of collapse. While the policy of apartheid has caused several countries to restrict or embargo further deliveries, the uranium business has also become much less profitable. Profits from the production of uranium concentrates in South Africa exceeded 1.5 billion rand during the period 1981-1988. The trend of this profitability is shown. Inflation and low prices in combination with stabilizing exchange rates are continuing to restrict profitability. NUEXCO examines these factors and their impact on South African uranium production in detail in this article.

Patient experience and hospital profitability: Is there a link?

Science.gov (United States)

Richter, Jason P; Muhlestein, David B

Patient experience has had a direct financial impact on hospitals since value-based purchasing was instituted by the Centers for Medicare & Medicaid Services in 2013 as a method to reward or punish hospitals based on performance on various measures, including patient experience. Although other industries have shown an indirect impact of customer experience on overall profitability, that link has not been well established in the health care industry. Return-to-provider rate and perceptions of health quality have been associated with profitability in the health care industry. Our aims were to assess whether, independent of a direct financial impact, a more positive patient experience is associated with increased profitability and whether a more negative patient experience is associated with decreased profitability. We used a sample of 19,792 observations from 3767 hospitals over the 6-year period 2007-2012. The data were sourced from Centers for Medicare & Medicaid Services and Hospital Consumer Assessment of Healthcare Providers and Systems. Using generalized estimating equations to account for repeated measures, we fit four separate models for three dependent variables: net patient revenue, net income, and operating margin. Each model included one of the following independent variables of interest: percentage of patients who definitely recommend the hospital, percentage of patients who definitely would not recommend the hospital, percentage of patients who rated the hospital 9 or 10, and percentage of patients who rated the hospital 6 or lower. We identified that a positive patient experience is associated with increased profitability and a negative patient experience is even more strongly associated with decreased profitability. Management should have greater justification for incurring costs associated with bolstering patient experience programs. Improvements in training, technology, and staffing can be justified as a way to improve not only quality but now

Short Run Profit Maximization in a Convex Analysis Framework

Directory of Open Access Journals (Sweden)

Ilko Vrankic

2017-03-01

Full Text Available In this article we analyse the short run profit maximization problem in a convex analysis framework. The goal is to apply the results of convex analysis due to unique structure of microeconomic phenomena on the known short run profit maximization problem where the results from convex analysis are deductively applied. In the primal optimization model the technology in the short run is represented by the short run production function and the normalized profit function, which expresses profit in the output units, is derived. In this approach the choice variable is the labour quantity. Alternatively, technology is represented by the real variable cost function, where costs are expressed in the labour units, and the normalized profit function is derived, this time expressing profit in the labour units. The choice variable in this approach is the quantity of production. The emphasis in these two perspectives of the primal approach is given to the first order necessary conditions of both models which are the consequence of enveloping the closed convex set describing technology with its tangents. The dual model includes starting from the normalized profit function and recovering the production function, and alternatively the real variable cost function. In the first perspective of the dual approach the choice variable is the real wage, and in the second it is the real product price expressed in the labour units. It is shown that the change of variables into parameters and parameters into variables leads to both optimization models which give the same system of labour demand and product supply functions and their inverses. By deductively applying the results of convex analysis the comparative statics results are derived describing the firm's behaviour in the short run.

Domestic and Foreign Banks’ Profitability: Differences and Their Determinants

Directory of Open Access Journals (Sweden)

Muhammad AZAM

2012-01-01

Full Text Available The purpose of this study to analyze and compare the profitability of domestic (Public & Private and foreign banks operating in the Pakistan Banking market between 2004 and 2010 on quarterly basis. Total 36 Commercial Banks of Pakistani Industry have represented our sample. To control for the effect of bank ownership on performance, we split the sample into three categories: (1 domestic banks with Government Control, (2 domestic banks with Private control, and (3 foreign banks. This study also finds that foreign banks are more profitable than all domestic banks regardless of their ownership structure by applying regression analysis. This may suggest that it is better for a multinational bank to establish a subsidiary/branch rather than acquiring an “existing player” in the host country. We also found that domestic and foreign banks have different profitability determinants, i.e. factors that are important in shaping domestic banks’ profitability are not necessary important for the foreign banks and vice versa. Empirical results show that foreign banks are less affected by the macroeconomic factors of the host country than domestic banks and they have a higher profitability margin in Pakistan.

Comparing profitability of Burlina and Holstein Friesian cattle breeds

Directory of Open Access Journals (Sweden)

Martino Cassandro

2010-01-01

Full Text Available Aim of this study was to compare profitability of Burlina and Holstein Friesian cows in northern Italy. Cow’s profitability was calculated for each breed, with consideration of economic incentive programs and alternative milk pricing scenarios. The difference in annual profitability between Burlina and Holstein Friesian ranged from −€719 to −€274 per cow per year. In a low-input management level with a cow’s incentive payment and a specific cheese market strategy the low milk yield of Burlina can be compensate respect to Holstein Friesian.

Financial performance, employee well-being, and client well-being in for-profit and not-for-profit nursing homes: A systematic review.

Science.gov (United States)

Bos, Aline; Boselie, Paul; Trappenburg, Margo

Expanding the opportunities for for-profit nursing home care is a central theme in the debate on the sustainable organization of the growing nursing home sector in Western countries. We conducted a systematic review of the literature over the last 10 years in order to determine the broad impact of nursing home ownership in the United States. Our review has two main goals: (a) to find out which topics have been studied with regard to financial performance, employee well-being, and client well-being in relation to nursing home ownership and (b) to assess the conclusions related to these topics. The review results in two propositions on the interactions between financial performance, employee well-being, and client well-being as they relate to nursing home ownership. Five search strategies plus inclusion and quality assessment criteria were applied to identify and select eligible studies. As a result, 50 studies were included in the review. Relevant findings were categorized as related to financial performance (profit margins, efficiency), employee well-being (staffing levels, turnover rates, job satisfaction, job benefits), or client well-being (care quality, hospitalization rates, lawsuits/complaints) and then analyzed based on common characteristics. For-profit nursing homes tend to have better financial performance, but worse results with regard to employee well-being and client well-being, compared to not-for-profit sector homes. We argue that the better financial performance of for-profit nursing homes seems to be associated with worse employee and client well-being. For policy makers considering the expansion of the for-profit sector in the nursing home industry, our findings suggest the need for a broad perspective, simultaneously weighing the potential benefits and drawbacks for the organization, its employees, and its clients.

Medical Schools for Profit?

African Journals Online (AJOL)

[3] The same could be said of E-learning in medical education.[4,5] Thirdly allowing profits within medical education should attract more investment. Investors could sink funds into medical education, and learners would benefit as a result; inevitably investors would like to see a return on investment – however, successful.

From People to Profits.

Science.gov (United States)

Barber, L.; Hayday, S.; Bevan, S.

An empirical test of the service-profit chain in a large United Kingdom retail business explored how employee attitudes and behavior can improve customer retention and, consequently, company sales performance. Data were collected from 65,000 employees and 25,000 customers from almost 100 stores. The business collected customer satisfaction for…

Dynamic Profit Inefficiency: A DEA Application to Belgian Dairy Farms

OpenAIRE

Ang, Frederic; Oude Lansink, Alfons

2014-01-01

Using a nonparametric framework, we analyze dynamic profit inefficiency for a sample of Belgian, specialized dairy farms from 1996–2008. Profit inefficiency is decomposed into contributions of output, input, and investment. Moreover, we identify the contributions of technical and allocative inefficiency in each input and output. The results suggest substantial profit inefficiency under the current dairy-quota system, mainly driven by an average underproduction of approximately 50 percent and ...

49 CFR 19.26 - Non-Federal audits.

Science.gov (United States)

2010-10-01

... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

43 CFR 12.926 - Non-Federal audits.

Science.gov (United States)

2010-10-01

... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

36 CFR 1210.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

Ownership concentration and bank profitability

Directory of Open Access Journals (Sweden)

Peterson Kitakogelu Ozili

2017-12-01

Full Text Available We investigate whether ownership concentration influences bank profitability in a developing country context. We focus on bank ownership concentration measured as the amount of direct equity held by a majority shareholder categorised into: high ownership concentration, moderate ownership concentration and disperse ownership. We find that banks with high ownership concentration have higher return on assets, higher net interest margin and higher recurring earning power while banks with dispersed ownership have lower return on assets but have higher return on equity. Also, higher cost efficiency improves the return on assets of widely-held banks and the return on equity of banks with moderate ownership. The findings have implications. JEL: Code: G3, G34, G31, Keywords: Corporate governance, Ownership structure, Agency theory, Profitability, Firm performance, Banks, Return on asset, Return on equity

Adopting and implementing nutrition guidelines in recreational facilities: tensions between public health and corporate profitability.

Science.gov (United States)

Olstad, Dana Lee; Raine, Kim D; McCargar, Linda J

2013-05-01

Little is known about how public entities can partner with industry to achieve public health goals. We investigated industry's perspective of factors that influenced their adoption and implementation of voluntary, government-issued nutrition guidelines (Alberta Nutrition Guidelines for Children and Youth, ANGCY) in recreational facilities. In-depth semi-structured interviews were conducted. Data were analysed using directed content analysis. Food services in recreational facilities. Seven managers from industry participated; five from companies that had adopted and implemented the ANGCY (adopters) in recreational facilities and two from companies that had not (non-adopters). Industry views nutrition guidelines through the lens of profitability. Non-adopters were unwilling to implement the ANGCY for fear of sacrificing short-term profitability, whereas adopters adhered to them in an attempt to position themselves for long-term profitability. Adopters faced barriers including few resources, no training, complex guidelines, low availability of and demand for ANGCY-compliant products, competitive pressures and substantial declines in revenue. Managers believed widespread voluntary adoption of the ANGCY was unlikely without government incentives and/or a mandate, as the environmental context for voluntary action was poor. All managers supported government-mandated implementation of the ANGCY to level the playing field upon which companies compete. Public-private partnerships in recreational facilities can embrace public health goals in the short term, provided industry perceives potential for long-term financial gain. Widespread uptake of voluntary nutrition guidelines in this setting is unlikely, however, as market mechanisms do not encourage industry to sell and promote healthier options. Government legislation may therefore be warranted.

Risk and profitability of animal and crop production in Slovak farms

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Marián Tóth

2017-10-01

Full Text Available The paper focuses on profitability and risk of crop and animal production based on an analysis of farms operating in Slovak Republic. The individual farm data used for the analysis are from the database of Ministry of Agriculture and Rural Development of the Slovak Republic. For our analysis, data were selected according to the farm production orientation to the subset of crop farms and animal farms. The selecting criterion for production orientation was the percentage share of revenues from crop production, or revenues from animal production from the overall revenues from own products and services. We analyse profitability of farms divided into groups based on the type of production into crop and animal farms (according to the share in sales from crop or animal production. Using descriptive statistics and portfolio theory we simulate the total farm profitability and volatility of animal and crop production in Slovakia. The modified Markowitz portfolio theory approach was used to estimate the total risk of portfolios of crop and animal farms. Based on the results we conclude that in the long run crop farms are profitable and profit from crop production is used to cover the losses from animal production in mixed farms. Farms focused on animal production only are efficient and profitable, but the profitability is lower in comparison with crop farms. Animal farms results are less volatile than crop farms. Large farms tend to production with lower value added and can generate enough profit for the owner.

Subfield profitability analysis reveals an economic case for cropland diversification

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Brandes, E.; McNunn, G. S.; Schulte, L. A.; Bonner, I. J.; Muth, D. J.; Babcock, B. A.; Sharma, B.; Heaton, E. A.

2016-01-01

Public agencies and private enterprises increasingly desire to achieve ecosystem service outcomes in agricultural systems, but are limited by perceived conflicts between economic and ecosystem service goals and a lack of tools enabling effective operational management. Here we use Iowa—an agriculturally homogeneous state representative of the Maize Belt—to demonstrate an economic rationale for cropland diversification at the subfield scale. We used a novel computational framework that integrates disparate but publicly available data to map ˜3.3 million unique potential management polygons (9.3 Mha) and reveal subfield opportunities to increase overall field profitability. We analyzed subfield profitability for maize/soybean fields during 2010-2013—four of the most profitable years in recent history—and projected results for 2015. While cropland operating at a loss of US 250 ha-1 or more was negligible between 2010 and 2013 at 18 000-190 000 ha (profitable areas, incorporating conservation management that breaks even (e.g., planting low-input perennials), into low-yielding portions of fields could increase overall cropland profitability by 80%. This approach is applicable to the broader region and differs substantially from the status quo of ‘top-down’ land management for conservation by harnessing private interest to align profitability with the production of ecosystem services.

Differences in technology innovation R&D performance creation behavior between for-profit institutions and not-for-profit institutions.

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Park, Sungmin

2016-01-01

The present study compares the performance creation behavior between for-profit institutions and not-for-profit institutions within a national technology innovation research and development (R&D) program. Based on the stepwise performance creation chain structure of typical R&D logic models, a series of successive binary logistic regression models is newly proposed. Using the models, a sample of n = 2076 completed government-sponsored R&D projects was analyzed. For each institution type, its distinctive behavior is diagnosed, and relevant implications are suggested for improving the R&D performance.

The impact of liquidity on bank profitability

OpenAIRE

Bordeleau, Etienne; Graham, Christopher

2010-01-01

The recent crisis has underlined the importance of sound bank liquidity management. In response, regulators are devising new liquidity standards with the aim of making the financial system more stable and resilient. In this paper, the authors analyse the impact of liquid asset holdings on bank profitability for a sample of large U.S. and Canadian banks. Results suggest that profitability is improved for banks that hold some liquid assets, however, there is a point at which holding further liq...

PROFITABILITY RATIO AS A TOOL FOR BANKRUPTCY PREDICTION

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Daniel BRÎNDESCU – OLARIU

2016-07-01

Full Text Available The current study evaluates the potential of the profitability ratio in predicting corporate bankruptcy. The research is focused on Romanian companies, with the targeted event being represented by the manifestation of bankruptcy 2 years after the date of the financial statements of reference. All tests were conducted over 2 paired samples of 1176 Romanian companies. The methodology employed in evaluating the potential of the profitability ratio was based on the Area Under the ROC Curve (0.663 and the general accuracy ensured by the ratio (62.6% out-of-sample accuracy. The results confirm the practical utility of the profitability ratio in the prediction of bankruptcy and thus validate the need for further research focused on developing a methodology of analysis.