An architecture for consolidating multidimensional time-series data onto a common coordinate grid

Energy Technology Data Exchange (ETDEWEB)

Shippert, Tim; Gaustad, Krista

2016-12-16

Consolidating measurement data for use by data models or in inter-comparison studies frequently requires transforming the data onto a common grid. Standard methods for interpolating multidimensional data are often not appropriate for data with non-homogenous dimensionality, and are hard to implement in a consistent manner for different datastreams. These challenges are increased when dealing with the automated procedures necessary for use with continuous, operational datastreams. In this paper we introduce a method of applying a series of one-dimensional transformations to merge data onto a common grid, examine the challenges of ensuring consistent application of data consolidation methods, present a framework for addressing those challenges, and describe the implementation of such a framework for the Atmospheric Radiation Measurement (ARM) program.

Corporate Tax in European Union and the Theory of Corporate Finance

Directory of Open Access Journals (Sweden)

Iwin-Garzyńska Jolanta

2015-12-01

Full Text Available One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the theory of corporate finance and its importance for enterprises, based on the survey of Polish and EU companies. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law. Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.

The History of One-Hundred Thirteen P-38 Lightning Aircraft Constructed by Consolidated-Vultee Aviation Corporation of Nashville Tennessee, 1945

Science.gov (United States)

Bitzer, George

The purpose of this research project was to trace and locate 113 P- 38 Lightning Aircraft that were constructed by Consolidated-Vultee Aviation Corporation of Nashville-Tennessee. A determination as to where they were located at the end of World War II, along with their subsequent location, was attempted. This project utilized historical research with a qualitative approach where data was accumulated, evaluated and formulated based on events that happened 70 years ago. A triangulation practice is the process of collecting data, not from just one source, but from several sources. This process helps strengthen the individual data, compensated by others to create a complete picture of the phenomenon being researched. The research does not focus on pilots that flew the P-38's. However, a few pilot names may be mentioned that were involved in an accident the aircraft may have suffered. The Army Air Force requested 2000 P-38's Model " L " built by Consolidated-Vultee for the Lockheed Aircraft Corporation in Burbank, California. The War Department did not know at the time how long the present conflict of war might last.

76 FR 19472 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

Science.gov (United States)

2011-04-07

... Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, VA; Notice of Negative... and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax, Virginia (subject firm... firm, stated that the Galax, Virginia facility is owned by ``Guardian Industries, a [[Page 19473...

7 CFR 4290.470 - Prior approval of merger, consolidation, or reorganization of RBIC.

Science.gov (United States)

2010-01-01

... merge, consolidate, change form of organization (corporation, limited liability company, or limited partnership) or reorganize without the Secretary's prior written approval. Any such merger, consolidation, or...

Regulatory and institutional challenges of corporate governance in ...

African Journals Online (AJOL)

Regulatory and institutional challenges of corporate governance in post banking consolidation Nigeria. ... PROMOTING ACCESS TO AFRICAN RESEARCH ... From a banking industry perspective, good corporate governance demands

Saskatchewan Energy Holdings Ltd. consolidated financial statements

International Nuclear Information System (INIS)

1991-01-01

The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988

Saskatchewan Energy Holdings Ltd. consolidated financial statements

Energy Technology Data Exchange (ETDEWEB)

1991-01-01

The consolidated financial statements of Saskatchewan Energy Holdings Ltd. (formerly Saskatchewan Energy Corporation) as of December 31, 1990, and the consolidated statements of earnings and retained earnings and changes in cash position for the year are presented. Data include an inventory of supplies, natural gas in storage, property, plant and equipment. Financial statements are also presented for the year ending December 31, 1989, with comparative figures for the seven months ending December 31, 1988.

Fuel consolidation and compaction and storage of NFBC

International Nuclear Information System (INIS)

Fuierer, T.

1992-01-01

Rochester Gas and Electric Corporation (RG ampersand E) has been involved in two separate fuel consolidation demonstration programs. One of those programs resulted in identifying some problems that may be resolved in consolidation hardware compaction and storage in order for consolidation to be attractive. In conjunction with the Electric Power Research Institute (EPRI), a study was recently performed on hardware compaction and storage. Consolidation is probably not a commercial alternative at this point in time because there are still several problems that must be resolved. There are some potential advantages of fuel consolidation. Consolidation has attractive economics and can minimize the institutional impacts of expanding spent fuel storage by internalizing spent fuel storage operations. The licensing effort is fairly simple. Consolidation may be less likely to have public intervention since the storage expansion will occur inside the plant. Consolidation can be subcontracted and the equipment is temporary. It can be used in conjunction with other storage expansion technologies such as dry storage. Fewer dry storage casks would be needed to store consolidated fuel than would be necessary for intact spent fuel

SOME APECTS REGARDING THE CONSOLIDATED FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Szora Tamas Atila

2012-12-01

Full Text Available The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are calculated the financial rates of return and the effective tax rates of fixed assets. The conclusion of this study presents that although the consolidated entity is not a tax, it presents the group effort without the internal flows between entities within the group. In terms of the world scientific research typology used by the authors, it refers to descriptive research, explanatory research and applied research. In terms of the novelties, brought by this study, it is specifically determined, based on the actual database, the evolution of structure indicators, indicators of balance, the financial profitability indicators of corporate companies prior to and after consolidation.

Glucocorticoids in the prefrontal cortex enhance memory consolidation and impair working memory by a common neural mechanism

Science.gov (United States)

Barsegyan, Areg; Mackenzie, Scott M.; Kurose, Brian D.; McGaugh, James L.; Roozendaal, Benno

2010-01-01

It is well established that acute administration of adrenocortical hormones enhances the consolidation of memories of emotional experiences and, concurrently, impairs working memory. These different glucocorticoid effects on these two memory functions have generally been considered to be independently regulated processes. Here we report that a glucocorticoid receptor agonist administered into the medial prefrontal cortex (mPFC) of male Sprague-Dawley rats both enhances memory consolidation and impairs working memory. Both memory effects are mediated by activation of a membrane-bound steroid receptor and depend on noradrenergic activity within the mPFC to increase levels of cAMP-dependent protein kinase. These findings provide direct evidence that glucocorticoid effects on both memory consolidation and working memory share a common neural influence within the mPFC. PMID:20810923

12 CFR 614.4356 - Farm Credit Leasing Services Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Farm Credit Leasing Services Corporation. 614... OPERATIONS Lending and Leasing Limits § 614.4356 Farm Credit Leasing Services Corporation. The Farm Credit Leasing Services Corporation may enter into a lease agreement with a lessee if the consolidated amount of...

Strengthening the management of ESA - the Inter-Directorate Reform of Corporate and Risk Management

Science.gov (United States)

Feustel-Büechl, Jörg; Arend, Harald; Derio, Eric; Infante, Giovanni; Kreiner, Gerhard; Phaler, Jesse; Tabbert, Michael

2007-02-01

ESA has undertaken the Inter-Directorate Reform of Corporate and Risk Management to strengthen the Agency's internal operations. The reform was completed at the end of 2006, encompassing five dedicated projects on Risk Management, Agency-Wide Controlling System, Project Plan and Integrated Project Review, General Budget Structure and Charging Policy, and Corporate Information Systems. It has contributed to improved management of the Agency's internal operations by engaging all internal stakeholders in a common objective, introducing improvements to planning and management methods, elaborating consolidated information structures and tools, contributing to enhanced transparency and accountability, and by providing qualified new policies, processes and tools.

13 CFR 108.470 - SBA approval of merger, consolidation, or reorganization of NMVC Company.

Science.gov (United States)

2010-01-01

... BUSINESS ADMINISTRATION NEW MARKETS VENTURE CAPITAL (âNMVCâ) PROGRAM Changes in Ownership, Structure, or Control Change in Structure of Nmvc Company § 108.470 SBA approval of merger, consolidation, or reorganization of NMVC Company. You may not merge, consolidate, change form of organization (corporation or...

INTEGRATED CORPORATE STRATEGY MODEL

Directory of Open Access Journals (Sweden)

CATALINA SORIANA SITNIKOV

2014-02-01

Full Text Available Corporations are at present operating in demanding and highly unsure periods, facing a mixture of increased macroeconomic need, competitive and capital market dangers, and in many cases, the prospect for significant technical and regulative gap. Throughout these demanding and highly unsure times, the corporations must pay particular attention to corporate strategy. In present times, corporate strategy must be perceived and used as a function of various fields, covers, and characters as well as a highly interactive system. For the corporation's strategy to become a competitive advantage is necessary to understand and also to integrate it in a holistic model to ensure sustainable progress of corporation activities under the optimum conditions of profitability. The model proposed in this paper is aimed at integrating the two strategic models, Hoshin Kanri and Integrated Strategy Model, as well as their consolidation with the principles of sound corporate governance set out by the OECD.

Level of Harmonization and ERP Architecture in Multinational Corporations

DEFF Research Database (Denmark)

Rahimi, Fatemeh; Møller, Charles

2013-01-01

multinational corporations. The ERP distribution decision in MNCs has been mainly associated with the corporate strategy and governance structure. As global ERP deployment benefits mainly come from business consolidation, and as there are significant costs and risks associated with centralized ERP...... to be more directly affected by the factors prohibiting further divergence, namely the corporate business process governance structure and the degree of similarity of its business models....

Prototypical Consolidation Demonstration Project: Final report

International Nuclear Information System (INIS)

Gili, J.A.; Poston, V.K.

1993-11-01

This is the final report of the Prototypical Consolidation Demonstration Project, which was funded by the US Department of Energy's Office of Civilian Radioactive Waste Management. The project had two objectives: (a) to develop and demonstrate a prototype of production-scale equipment for the dry, horizontal consolidation and packaging of spent nuclear fuel rods from commercial boiling water reactor and pressurized water reactor fuel assemblies, and (b) to report the development and demonstration results to the US Department of Energy, Idaho Operations Office. This report summarizes the activities and conclusions of the project management contractor, EG ampersand G Idaho, Inc., and the fabrication and testing contractor, NUS Corporation (NUS). The report also presents EG ampersand G Idaho's assessments of the equipment and procedures developed by NUS

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 8 discusses Control System SOT Tests Results and Analysis Report. This is a continuation of Book 7

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 2 discusses the following topics: Fuel Rod Extraction System Test Results and Analysis Reports and Clamping Table Test Results and Analysis Reports

Veridian Corporation 2002 annual report

International Nuclear Information System (INIS)

2002-01-01

The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs

Veridian Corporation 2002 annual report

Energy Technology Data Exchange (ETDEWEB)

NONE

2002-07-01

The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs.

Corporate Responsibility

DEFF Research Database (Denmark)

Waddock, Sandra; Rasche, Andreas

2015-01-01

We define and discuss the concept of corporate responsibility. We suggest that corporate responsibility has some unique characteristics, which makes it different from earlier conceptions of corporate social responsibility. Our discussion further shows commonalities and differences between corporate...... responsibility and related concepts, such as corporate citizenship and business ethics. We also outline some ways in which corporations have implemented corporate responsibility in practice....

Florida Progress Corporation 1991 annual report

International Nuclear Information System (INIS)

Anon.

1992-01-01

Florida Progress Corporation is a utility holding company with assets of 5 billion dollars. Its principal subsidiary is the Florida Power Corporation; others are the Electric Fuels Corporation, the Mid-Continent Life Assurance Company, the Talquin Corporation, the Progress Credit Corporation and Advanced Separation Technologies Incorporated. The annual report describes achievements during the year. To meet growing energy demand Florida Power is building new peaking and base-load generating units, purchasing power from neighbouring utilities and cogenerators, and building more bulk power transmission line capacity in the state. Emphasis has been placed on meeting load growth by demand-site management. Attention is given to balancing energy needs with concerns for the environment, and there is an award-winning recycling program. The Electric Fuels Corporation major area of business is coal mining and transportation services. Advanced Separation Technologies has sold several of its patented ion separation machines. The report includes consolidated financial statements for the year ended 31 December 1991

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 9 discusses the following topics: Integrated System Normal Operations Test Results and Analysis Report; Integrated System Off-Normal Operations Test Results and Analysis Report; and Integrated System Maintenance Operations Test Results and Analysis Report

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 1 discusses the following topics: the background of the project; test program description; summary of tests and test results; problem evaluation; functional requirements confirmation; recommendations; and completed test documentation for tests performed in Phase 3

Rod consolidation at the West Valley Demonstration Project

International Nuclear Information System (INIS)

Bailey, W.J.

1986-12-01

A rod consolidation demonstration with irradiated pressurized water reactor fuel was recently conducted by personnel from Nuclear Assurance Corporation and West Valley Nuclear Services Company at the West Valley Demonstration Project in West Valley, New York. The rod consolidation demonstration involved pulling all of the fuel rods from six fuel Assemblies. In general, the rod pulling proceeded smoothly. The highest compaction ratio attained was 1:8:1. Among the total of 1074 fuel rods were some known degraded rods (they had collapsed cladding, a result of in-reactor fuel densification), but no rods were broken or dropped during the demonstration. One aim was to gather information on the effect of rod consolidation operations on the integrity of the fuel rods during subsequent handling and storage. Another goal was to collect information on the condition and handling of intact, damaged, and failed fuel that has been in storage for an extended period. 9 refs., 8 figs., 1 tab

Consolidation treatments applied to ceramic tiles: are they homogeneous?

International Nuclear Information System (INIS)

Costa, D.; Leal, A.S.; Mimoso, J.M; Pereira, S.M.R.

2017-01-01

The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin) were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression), creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved. [es

Consolidation treatments applied to ceramic tiles: are they homogeneous?

Directory of Open Access Journals (Sweden)

D. Costa

2017-01-01

Full Text Available The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression, creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved.

Churchill Falls (Labrador) Corporation Limited and Twin Falls Power Corporation Limited : 1997 auditors` report and financial statements

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-02-01

The consolidated balance sheet of Churchill Falls (Labrador) Corp. Ltd., and Twin Falls Power Corp. Ltd. for the year 1997 were presented by the Corporation`s auditors, certifying that the statements of income and retained earnings and changes in financial position at year-end were accurate and free of material errors. A summary of significant accounting policies was also provided. In the auditors` view the financial statements from 1997 reflect the financial position of the companies accurately. Corresponding data from 1996 were included to allow for comparisons. tabs.

Common influences of non-competitive NMDA receptor antagonists on the consolidation and reconsolidation of cocaine-cue memory.

Science.gov (United States)

Alaghband, Yasaman; Marshall, John F

2013-04-01

Environmental stimuli or contexts previously associated with rewarding drugs contribute importantly to relapse among addicts, and research has focused on neurobiological processes maintaining those memories. Much research shows contributions of cell surface receptors and intracellular signaling pathways in maintaining associations between rewarding drugs (e.g., cocaine) and concurrent cues/contexts; these memories can be degraded at the time of their retrieval through reconsolidation interference. Much less studied is the consolidation of drug-cue memories during their acquisition. The present experiments use the cocaine-conditioned place preference (CPP) paradigm in rats to directly compare, in a consistent setting, the effects of N-methyl-D-aspartate (NMDA) glutamate receptor antagonists MK-801 and memantine on the consolidation and reconsolidation of cocaine-cue memories. For the consolidation studies, animals were systemically administered MK-801 or memantine immediately following training sessions. To investigate the effects of these NMDA receptor antagonists on the retention of previously established cocaine-cue memories, animals were systemically administered MK-801 or memantine immediately after memory retrieval. Animals given either NMDA receptor antagonist immediately following training sessions did not establish a preference for the cocaine-paired compartment. Post-retrieval administration of either NMDA receptor antagonist attenuated the animals' preference for the cocaine-paired compartment. Furthermore, animals given NMDA receptor antagonists post-retrieval showed a blunted response to cocaine-primed reinstatement. Using two distinct NMDA receptor antagonists in a common setting, these findings demonstrate that NMDA receptor-dependent processes contribute both to the consolidation and reconsolidation of cocaine-cue memories, and they point to the potential utility of treatments that interfere with drug-cue memory reconsolidation.

Relation Between Filtration and Soil Consolidation Theories

OpenAIRE

Strzelecki Tomasz; Strzelecki Michał

2015-01-01

This paper presents a different, than commonly used, form of equations describing the filtration of a viscous compressible fluid through a porous medium in isothermal conditions. This mathematical model is compared with the liquid flow equations used in the theory of consolidation. It is shown that the current commonly used filtration model representation significantly differs from the filtration process representation in Biot’s and Terzaghi’s soil consolidation models, which has a bearing on...

[Ontario Hydro]. 1995 corporate budget and 1995--1997 business plan

International Nuclear Information System (INIS)

1995-01-01

Ontario Hydro's corporate mission is to make Ontario Hydro a leader in energy efficiency and sustainable development, and to provide its customers with safe and reliable energy services at competitive prices. This document summarizes the corporation's work and financial results planned for the previous year and forecast for the two following years. It represents a consolidation of business plans prepared by the various business units

[Ontario Hydro]. 1994 corporate budget and 1994--1996 business plan

International Nuclear Information System (INIS)

1994-01-01

Ontario Hydro's Corporate mission is to make Ontario Hydro a leader in energy efficiency and sustainable development, and to provide its customers with safe and reliable energy services at competitive prices. This document summarizes the Corporation's work and financial results planned for the previous year and forecast for the two following years. It represents a consolidation of business plans prepared by the various Business Units

Study on the Support Systems for Corporate Governance

Directory of Open Access Journals (Sweden)

Claudiu BRANDAS

2011-01-01

Full Text Available The problems generated by the information asymmetry within the agency relationships at corporation level, governments and capital markets led to a higher necessity for corporate governance (CG. The information system of corporate governance is a very complex one, which involves a series of actors, decision-making and transactional processes, technologies, procedures and good practice codes. In order to ensure the efficiency and efficacy of corporate governance as a premise for increasing company’s performance and position consolidation for the company on the capital market, it is necessary to analyze the way information technology could contribute to this undertaking. The purpose of this study is to analyze the architecture of the corporate governance systems and to identify and classify the systems and technologies involved in ensuring CG support in order to underlie the basis for developing a conceptual model for a hybrid and collaborative support system for corporate governance.

Vertical Integration: Corporate Strategy in the Information Industry.

Science.gov (United States)

Davenport, Lizzie; Cronin, Blaise

1986-01-01

Profiles the corporate strategies of three sectors of the information industry and the trend toward consolidation in electronic publishing. Three companies' acquisitions are examined in detail using qualitative data from information industry columns and interpreting it on the basis of game theory. (EM)

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 4 discusses the following topics: Rod Compaction/Loading System Test Results and Analysis Report; Waste Collection System Test Results and Analysis Report; Waste Container Transfer Fixture Test Results and Analysis Report; Staging and Cutting Table Test Results and Analysis Report; and Upper Cutting System Test Results and Analysis Report

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase 3 of the Prototypical Rod consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod consolidation System as described in the NUS Phase 2 Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase 3 effort the system was tested on a component, subsystem, and system level. This volume 1, discusses the PRCDP Phase 3 Test Program that was conducted by the HALLIBURTON NUS Environmental Corporation under contract AC07-86ID12651 with the United States Department of Energy. This document, Volume 1, Book 5 discusses the following topics: Lower Cutting System Test Results and Analysis Report; NFBC Loading System Test Results and Analysis Report; Robotic Bridge Transporter Test Results and Analysis Report; RM-10A Remotec Manipulator Test Results and Analysis Report; and Manipulator Transporter Test Results and Analysis Report

Institutional innovation in less than ideal conditions: Management of commons by an Alaska Native village corporation

Directory of Open Access Journals (Sweden)

Dixie Dayo

2009-09-01

Full Text Available Alaska Natives have experienced less than ideal conditions for engaging in management of their homeland commons. During the first 100 years after the Treaty of Cession of 1867, Alaska Natives received limited recognition by the United States. The Alaska Native Claims Settlement Act of 1971 (ANCSA was signed into law by President Richard Nixon after tedious negotiations by Alaska Natives, the United States Congress, and special interest groups. As part of the settlement, 12 regional corporations and over 200 village corporations were established to receive fee title to 40 million acres of land and a cash settlement of $962.5 million for lands lost. This arrangement has been considered by some as an act of social engineering to assimilate Alaska Natives into a capitalist economy. In spite of the goal of assimilation, Alaska Natives have utilized ANCSA to strengthen their indigenous identity and revitalize their cultural traditions. This paper examines the innovative efforts of Alaska Natives to successfully manage their commons despite the introduction of new and foreign institutions. Since the passing of ANSCA, Alaska Natives have cultivated good skills to navigate and modify legal systems and engage bureaucracies with considerable success. More than 36 years after the passage of ANCSA, most Alaska Native homelands remain intact in ways not previously imagined. Village corporations have used a number of legal methods to allocate land to shareholders, manage ownership of stocks, and contribute to the Alaska economy. ANCSA provided no special aboriginal rights for harvesting and management of fish and wildlife. Resultant rural-urban conflicts have been confronted with a novel mix of agency-Native cooperation and litigation. Although aspects of the arrangement are not ideal, the conditions are not hopeless. Our paper explores the hypothesis that while formal institutions matter, informal institutions have considerable potential to generate

Corporate branding with the help of corporate real estate

NARCIS (Netherlands)

Appel - Meulenbroek, H.A.J.A.; Havermans, D.W.Q.; Kempen, van A.J.M.; Lundstrom, S.

2009-01-01

Nowadays, many companies try to attract customers by bundling all marketing efforts under a common corpo-rate brand to reflect the organization’s identity. The principle of corporate branding suggests that the corporate brand ought to be thoroughly embedded throughout the entire company in order to

Corporate social responsibility audit: Theoretical aspects

Directory of Open Access Journals (Sweden)

Artem Koldovskyi

2015-08-01

Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

Benchmarking multi-dimensional large strain consolidation analyses

International Nuclear Information System (INIS)

Priestley, D.; Fredlund, M.D.; Van Zyl, D.

2010-01-01

Analyzing the consolidation of tailings slurries and dredged fills requires a more extensive formulation than is used for common (small strain) consolidation problems. Large strain consolidation theories have traditionally been limited to 1-D formulations. SoilVision Systems has developed the capacity to analyze large strain consolidation problems in 2 and 3-D. The benchmarking of such formulations is not a trivial task. This paper presents several examples of modeling large strain consolidation in the beta versions of the new software. These examples were taken from the literature and were used to benchmark the large strain formulation used by the new software. The benchmarks reported here are: a comparison to the consolidation software application CONDES0, Townsend's Scenario B and a multi-dimensional analysis of long-term column tests performed on oil sands tailings. All three of these benchmarks were attained using the SVOffice suite. (author)

76 FR 1473 - Self-Regulatory Organizations; The Boston Stock Clearing Corporation; Notice of Filing and...

Science.gov (United States)

2011-01-10

...) Change the name of BSECC; (ii) decrease the authorized share capital of BSECC; (iii) remove a stockholder...; (ii) changing its name to ``NASDAQ Clearing Corporation;'' (iii) restating its Articles to consolidate... proposed rule change, the purpose of those changes was to make various corporate and administrative...

Common and conflicting interests in the engagements between conservation organizations and corporations.

Science.gov (United States)

Robinson, John G

2012-12-01

The conservation community increasingly views the corporate sector as a positive force for conservation. Collaborations between corporations and nongovernmental conservation organizations (NGOs) seek to mitigate the negative effects of corporate activities and augment positive conservation outcomes. I reviewed the establishment of corporate social responsibility (CSR) policies by corporations; the emerging focus on environmental practices and sustainability; and the history of engagement between corporations and nongovernmental organizations. I considered the ethical and reputation vulnerabilities of these collaborations, which depend especially on the financial nature of the relationship and reviewed how CSR approaches have influenced corporate practices. I concluded that whereas CSR practices can act to mitigate negative environmental impact, to date they have had limited positive effect on biodiversity conservation. ©2012 Society for Conservation Biology.

Taxing the powerful, the rise of populism and the crisis in Europe: the case for the EU Common Consolidated Corporate Tax Base

OpenAIRE

Morgan, JA

2017-01-01

Contemporary populism is rooted in a crisis of legitimacy. Corporate taxavoidance by multinationals is one cause of that crisi s. Although states tend to beincreasingly formally committed to tackling avoidance, they do so in a system thatpromotes contradictory sets of behaviour. This tends to undermine attempts to solvethe problem of avoidance unless a more transformative collective approach is taken.Ironically, despite its own democratic deficit, the European Comm ission has taken aleading ro...

TWHY CCCTB DISADVANTAGES LESS DEVELOPED COUNTRIES OF THE EUROPEAN UNION

Directory of Open Access Journals (Sweden)

Daniela PÎRVU

2013-06-01

Full Text Available From its appearance, the Common Consolidated Corporate Tax Base generated numerous de-bates and controversies since its effects cannot be precisely measured. Two of the factors in the formula for allocating common consolidated corporate tax base are susceptible to disadvantage some Member States. This paper demonstrates, by a case study in Romania, that the tax sharing mechanism, through the payroll factor, disadvantages less developed countries of the European Union. These countries will record losses of corporate income tax revenues.

Corporate Awakening

DEFF Research Database (Denmark)

LaFrance, Julie; Lehmann, Martin

2005-01-01

Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Partnerships have become more common as corporation...... public-private partnerships. These theoretical perspectives are used to gain a deeper understanding of the corporate drivers that motivated TOTAL S.A. to approach UNESCO for cooperation on community development programs in Myanmar....

Azure Dynamics Corporation annual report 2004

International Nuclear Information System (INIS)

2005-01-01

Azure Dynamics Corporation is an international leader in the development of proprietary hybrid electric vehicles (HEV) and electric powertrains. In 2004, the company moved its Canadian operations to Vancouver where it can develop and test its technology. Azure has developed HEV technology for the light to medium duty commercial vehicle category. In particular, its main business is the commercialization of HEV and electric vehicle (EV) control and powertrain systems for commercial vehicles (ACS Technology). In 2004, Azure announced an agreement with British-based Leyland Product Development, Zebra Batteries and Renault Trucks to produce a master electric delivery van. It also introduced the first hybrid electric taxi in London and delivered 30 vehicles in the initial phase of an agreement with Purolator that could see delivery of up to 2,000 vehicles. Azure also acquired Solectria Corporation in the United States and is currently developing a powertrain platform for vehicles in the medium-duty weight range of 7,500 to 14,000 pounds gross vehicle weight, and another powertrain for vehicles in the light-duty weight range of 5,000 to 7,5000 pounds gross vehicle weight. Commercial sales of its product is targeted for 2005. This annual report includes information on the company's net earnings and investor profiles, and includes consolidated financial statements and common share information such as assets, liabilities, revenues, expenses and cash flows. tabs., figs

Effects of Consolidation Stress State on Normally Consolidated Clay

DEFF Research Database (Denmark)

Lade, Poul V.

2000-01-01

The effect of consolidation stress state on the stress-strain and strength characteristics has been studied from experiments on undisturbed block samples of a natural, normally consolidated clay known as San Francisco Bay Mud. The results of experiments on K0-consolidated, hollow cylinder specimens...... and on isotropically consolidated, cubical specimens, both tested in triaxial compression and extension, clearly showed the influence of the undisturbed fabric as well as the effect of the initial consolidation stress states. While the K0-consolidated specimens appeared to retain their original fabric and exhibit...

Dreaming and offline memory consolidation.

Science.gov (United States)

Wamsley, Erin J

2014-03-01

Converging evidence suggests that dreaming is influenced by the consolidation of memory during sleep. Following encoding, recently formed memory traces are gradually stabilized and reorganized into a more permanent form of long-term storage. Sleep provides an optimal neurophysiological state to facilitate this process, allowing memory networks to be repeatedly reactivated in the absence of new sensory input. The process of memory reactivation and consolidation in the sleeping brain appears to influence conscious experience during sleep, contributing to dream content recalled on awakening. This article outlines several lines of evidence in support of this hypothesis, and responds to some common objections.

The Corporate Governance of Privately Controlled Brazilian Firms

Directory of Open Access Journals (Sweden)

Érica C. R. Gorga

2009-09-01

Full Text Available We provide an overview of the corporate governance practices of Brazilian public companies, based primarily on an extensive 2005 survey of 116 companies. We focus on the 88 responding Brazilian private firms which are not majority owned by the state or a foreign company. We identify areas where Brazilian corporate governance is relatively strong and weak. Board independence is an area of weakness: The boards of most Brazilian private firms are comprised entirely or almost entirely of insiders or representatives of the controlling family or group. Many firms have zero independent directors. At the same time, minority shareholders have legal rights to representation on the boards of many firms, and this representation is reasonably common. Financial disclosure lags behind world standards. Only a minority of firms provide a statement of cash flows or consolidated financial statements. However, many provide English language financial statements, and an English language version of their website. Audit committees are uncommon, but many Brazilian firms use an alternate approach to ensuring financial statement accuracy – establishing a fiscal board. A minority of firms provide takeout rights to minority shareholders on a sale of control. Controlling shareholders often use shareholders agreements to ensure control.

Nonlinear Finite Strain Consolidation Analysis with Secondary Consolidation Behavior

Directory of Open Access Journals (Sweden)

Jieqing Huang

2014-01-01

Full Text Available This paper aims to analyze nonlinear finite strain consolidation with secondary consolidation behavior. On the basis of some assumptions about the secondary consolidation behavior, the continuity equation of pore water in Gibson’s consolidation theory is modified. Taking the nonlinear compressibility and nonlinear permeability of soils into consideration, the governing equation for finite strain consolidation analysis is derived. Based on the experimental data of Hangzhou soft clay samples, the new governing equation is solved with the finite element method. Afterwards, the calculation results of this new method and other two methods are compared. It can be found that Gibson’s method may underestimate the excess pore water pressure during primary consolidation. The new method which takes the secondary consolidation behavior, the nonlinear compressibility, and nonlinear permeability of soils into consideration can precisely estimate the settlement rate and the final settlement of Hangzhou soft clay sample.

Role of adult neurogenesis in hippocampal-cortical memory consolidation

Science.gov (United States)

2014-01-01

Acquired memory is initially dependent on the hippocampus (HPC) for permanent memory formation. This hippocampal dependency of memory recall progressively decays with time, a process that is associated with a gradual increase in dependency upon cortical structures. This process is commonly referred to as systems consolidation theory. In this paper, we first review how memory becomes hippocampal dependent to cortical dependent with an emphasis on the interactions that occur between the HPC and cortex during systems consolidation. We also review the mechanisms underlying the gradual decay of HPC dependency during systems consolidation from the perspective of memory erasures by adult hippocampal neurogenesis. Finally, we discuss the relationship between systems consolidation and memory precision. PMID:24552281

The neurobiology of consolidations, or, how stable is the engram?

Science.gov (United States)

Dudai, Yadin

2004-01-01

Consolidation is the progressive postacquisition stabilization of long-term memory. The term is commonly used to refer to two types of processes: synaptic consolidation, which is accomplished within the first minutes to hours after learning and occurs in all memory systems studied so far; and system consolidation, which takes much longer, and in which memories that are initially dependent upon the hippocampus undergo reorganization and may become hippocampal-independent. The textbook account of consolidation is that for any item in memory, consolidation starts and ends just once. Recently, a heated debate has been revitalized on whether this is indeed the case, or, alternatively, whether memories become labile and must undergo some form of renewed consolidation every time they are activated. This debate focuses attention on fundamental issues concerning the nature of the memory trace, its maturation, persistence, retrievability, and modifiability.

Consolidated financial statements

OpenAIRE

Blaha, Miroslav

2010-01-01

This work provides basic information about consolidation and consolidated financial statements. In the beginning there are definisions of the members of the group under discussion and their relationship. Hereafter concepts of consolidation, accounting methods and methods of consolidation are discussed. It also compares approach of different accounting systems to consolidation.

Data Center Consolidation: A Step towards Infrastructure Clouds

Science.gov (United States)

Winter, Markus

Application service providers face enormous challenges and rising costs in managing and operating a growing number of heterogeneous system and computing landscapes. Limitations of traditional computing environments force IT decision-makers to reorganize computing resources within the data center, as continuous growth leads to an inefficient utilization of the underlying hardware infrastructure. This paper discusses a way for infrastructure providers to improve data center operations based on the findings of a case study on resource utilization of very large business applications and presents an outlook beyond server consolidation endeavors, transforming corporate data centers into compute clouds.

The Influence of Allocation Formula on Generation of Profit in Different Economy Sectors

Directory of Open Access Journals (Sweden)

Kateřina Krchnivá

2015-01-01

Full Text Available The mechanism for the distribution of the Common Consolidated Corporate Tax Base will be based on three macroeconomics factors which are considered to be the main indicators of generated profit/loss. The paper analyzes the explanatory power of proposed allocation formula for the distribution of the Common Consolidated Corporate Tax Base with respect to the sector of economic activity from the perspective of the Czech independent enterprises. The research is based on the comparison of the coefficients of determination indicating the proportion of explained variability of proposed multiple regression models. The paper concludes that the proportion of explained profitability by the allocation formula factors as are defined by the Common Consolidated Corporate Tax Base Draft Directive may differ up to 34% with regard to the sector of economic activity classified by NACE classification.

Insatisfação corporal e transtornos mentais comuns em adolescentes Insatisfacción corporal y trastornos mentales comunes en adolescentes Body dissatisfaction and common mental disorders in adolescents

Directory of Open Access Journals (Sweden)

Fernanda de Azevedo Marques

2012-12-01

factores socioeconómicos, comportamentales, antropométricos y psicosociales, en especial la presencia de trastornos mentales comunes (TMC. MÉTODOS: Se estudiaron adolescentes de una escuela de Itajaí, realizándose las medidas antropométricas para análisis del Índice de Masa Corporal (IMC y aplicación de cuestionario sobre datos personales y TMC. El desenlace principal fue la presencia de la insatisfacción corporal, siendo el análisis ajustado de los factores asociados realizada por medio de la Regresión de Poisson y calculadas razones de prevalencia (RP y sus respectivos intervalos de confianza de 95% (IC95%. RESULTADOS: Se evaluaron 214 adolescentes (77,5%, con promedio de edad de 12,4 años y predominio de muchachas (65,4%. La mayoría de los adolescentes evaluados fue clasificada como eutrófica (79,4% y 28,0% presentaron escores indicativos de TMC. La prevalencia de insatisfacción corporal fue de 74,3% (IC95% 67,9-80,0. Entre los factores asociados al desenlace se destacaron: menor escolaridad materna, obesidad abdominal, percepción del estado nutricional como superior o inferior al peso, interferencia de la forma física en actividades diarias y relaciones. La presencia de TMC estuvo asociada, después de análisis ajustado, al nivel de 6,6%. CONCLUSIONES: La mayoría de los adolescentes poseía IMC y circunferencia de la cintura dentro de la normalidad; sin embargo, gran parte relató insatisfacción con la imagen corporal en ambos sexos. Variables maternas y comportamentales relacionadas al peso corporal estuvieron asociadas al desenlace. Para TMC, la asociación fue cercana al umbral de significancia adoptado.OBJECTIVE: To verify the prevalence of body dissatisfaction in adolescents and its association with socioeconomic, behavioral, anthropometric, and psychosocial factors, especially with the presence of common mental disorders. METHODS: Adolescents from a school in Itajaí, Southern Brazil, had anthropometric measurements for body mass index

TransAlta Corporation 1996 annual report : new directions, new opportunities

International Nuclear Information System (INIS)

Anon.

1997-01-01

TransAlta Corp. is an energy management company that operates through two subsidiaries: (1) TransAlta Utilities Corp. which owns and operates electricity generation, transmission and distribution assets in Alberta, and (2) TransAlta Energy Corp. which is in the business of electric and thermal energy supply, gas and electricity distribution, energy services and energy marketing in regions of Canada, New Zealand, Australia, Argentina and the United States. This report presents a summary of operations, and provides consolidated financial statements and common share information for 1996. During the year the corporation advanced three significant initiatives (1) operational effectiveness, as shown by impressive productivity increases, and major investments in three independent power projects, (2) improved strategic direction through a review of plans and options, resulting in a clearer, more focused vision of the future, and (3) realignment of the organizational structure by centralizing marketing and sales functions, and establishing a corporate business development group. Details of operational and financial results were provided for both subsidiaries, i. e. TransAlta Utilities and TransAlta Energy. Sales of electric energy for TransAlta Utilities amounted to 27.8 billion kWh; 4.6 billion kWh for TransAlta Energy. Return on equity was 11.4 per cent, down from 11.8 per cent in 1995. Net earnings per common share were $1.14 per share (including one-time items), the same as in 1995. tabs., figs

Resistance and Spray Characteristics of a 1/13-Scale Model of the Consolidated Vultee Skate 7 Seaplane, TED No. NACA DE 338

Science.gov (United States)

McKann, Robert E.; Coffee, Claude W.; Arabian, Donald D.

1949-01-01

A model of a Consolidated Vultee Aircraft Corporation Skate 7 sea-plane:was tested in Langley tank no= 2. Resistance data, 'spray photographs, and underwater photographs,are given in this report without discussion.

Medial prefrontal-hippocampal connectivity and motor memory consolidation in depression and schizophrenia

NARCIS (Netherlands)

Genzel, L.K.E.; Dresler, M.; Cornu, M.; Jager, E.; Konrad, B.; Adamczyk, M.; Friess, E.; Steiger, A.; Czisch, M.; Goya-Maldonado, R.

2015-01-01

BACKGROUND: Overnight memory consolidation is disturbed in both depression and schizophrenia, creating an ideal situation to investigate the mechanisms underlying sleep-related consolidation and to distinguish disease-specific processes from common elements in their pathophysiology. METHODS: We

77 FR 76356 - Disclosure to Investors in System-wide and Consolidated Bank Debt Obligations of the Farm Credit...

Science.gov (United States)

2012-12-28

... FARM CREDIT ADMINISTRATION 12 CFR Part 630 RIN 3052-AC77 Disclosure to Investors in System-wide and Consolidated Bank Debt Obligations of the Farm Credit System; System Audit Committee; Effective... Corporation System Audit Committee and the Farm Credit System annual report to investors. In accordance with...

Tax system of consolidated taxpayers groups in Russia and ways of its improvement

Directory of Open Access Journals (Sweden)

Leontieva Jamila

2018-01-01

Full Text Available One of perspective directions of business development is creation of large companies (holdings, concerns, corporations, etc. that unite legally separate economic entities linked by organizational, economic and civil-law subordination. Increasing the efficiency of such companies and, on this basis, the growth of the national economy and its competitiveness in the world market is influenced by tax system of a group of interconnected companies. International experience has shown that these tax systems in different countries were created under the influence of a combination of various factors, most of which were due to both, historical development and mutual influence. The article presents the development of methodological approach to the improvement of Russian tax system for consolidated groups of taxpayers, which requires the integration of a number of scientific ideas and hypotheses of various schools and international experience in formation and development of the institution of consolidated tax reporting. This approach is based on the fact that consolidated group of taxpayers should be considered as an economic entity, which is a separate object of financial accounting and tax system. In present work with the help of such general scientific methods as system approach, comparison, method of data systematization and generalization, the conditions for creating consolidated group of taxpayers were studied; mechanism of consolidation and system of consolidated profitability reporting for the group of companies, their main content; the procedure for granting the right to set off losses, including losses incurred for the period preceding the year of consolidation of one company member of the group, against the profits of other members of the group.

Take-off Stability Characteristics of a 1/13-scale Model of the Consolidated Vultee Skate 7 Seaplane (TED No. NACA DE 338)

Science.gov (United States)

McKann, Robert; Coffee, Claude W.; Abrabian, Donald D.

1949-01-01

The take-off stability characteristics of a Consolidated Vultee Aircraft Corporation Skate 7 seaplane were determined in the Langley tank no. 2. Trim limits of stability, trim tracks, and elevator limits of stability are presented.

20 CFR 702.345 - Formal hearings; consolidated issues; consolidated cases.

Science.gov (United States)

2010-04-01

...; consolidated cases. (a) When one or more additional issues are raised by the administrative law judge pursuant... Administrative Law Judge may consolidate such cases for hearing. ...; consolidated cases. 702.345 Section 702.345 Employees' Benefits EMPLOYMENT STANDARDS ADMINISTRATION, DEPARTMENT...

Relation Between Filtration and Soil Consolidation Theories

Directory of Open Access Journals (Sweden)

Strzelecki Tomasz

2015-03-01

Full Text Available This paper presents a different, than commonly used, form of equations describing the filtration of a viscous compressible fluid through a porous medium in isothermal conditions. This mathematical model is compared with the liquid flow equations used in the theory of consolidation. It is shown that the current commonly used filtration model representation significantly differs from the filtration process representation in Biot’s and Terzaghi’s soil consolidation models, which has a bearing on the use of the methods of determining the filtration coefficient on the basis of oedometer test results. The present analysis of the filtration theory equations should help interpret effective parameters of the non-steady filtration model. Moreover, equations for the flow of a gas through a porous medium and an interpretation of the filtration model effective parameters in this case are presented.

PROBLEM ASPECTS OF FORMATION OF THE LEGAL INSTITUTE OF CONSOLIDATED TAXPAYERS’ GROUPS IN RUSSIA

Directory of Open Access Journals (Sweden)

Irina Glazunova

2017-01-01

Full Text Available The subject. The article is devoted to the prerequisites of the emergence and essential characteristics of the institution of consolidated taxpayers’ groups in Russia and abroad, revealing of advantages and disadvantages of the legal regulation of the creation and operation of consolidated groups of payers of corporate profits tax, analyzing results and directions of the development of tax consolidation in Russian Federation.The purpose of the article is to identify positive and negative aspects of the functioning of the institution of consolidated taxpayers’ groups in Russia with the establishment of prospects of tax consolidation and the likely directions of its development.The description of the problem field. The development of the world economic system stimulates the emergence of new forms of management, characterized by the enlargement of busi-ness, the pooling of resources of individual enterprises into a single system in order to optimize entrepreneurial activity. These trends are reflected in the development of tax systems of various countries, that is expressed in the formation of institutions of consolidated taxpayers’ groups. Tax consolidation in Russia is a relatively new phenomenon, and it seems necessary to examine this institution from the law enforcement point of view, to evaluate its effectiveness.Methods and methodology. The authors used methods of analysis, synthesis, as well as formal-legal, comparative-legal, historical methods of investigation.Results and the scope of its application. The authors note that the institution of tax consolidation today is presented in the tax systems of most modern countries.The practice of applying the institution of consolidated taxpayers’ groups testifies to the existence of a significant number of advantages and disadvantages of tax consolidation in Russia. The moratorium on the creation of consolidated taxpayers’ groups, due to the contradictory nature of their influence on the

Common Consolidated Corporate Tax Base - en status efter Kommissionens direktiv-forslag

DEFF Research Database (Denmark)

Poulsen, Martin; Hansen, Søren Jesper

2011-01-01

Artiklen foretager en overordnet gennemgang af direktiv-forslaget om CCCTB og præsenterer i den forbindelse flere af de væsentligste muligheder og konsekvenser i relation til beskatning af selskaber inden for EU....

Premises in Implementing the Common Consolidated Tax Base System

Directory of Open Access Journals (Sweden)

Gheorghe MATEI

2010-03-01

Full Text Available The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce taxes in order to remain attractive. In this way, differences between European Union member states will be intensifying, increasing national suzerainty limit controversies in direct tax domain and, especially, in corporate income taxes domain. It is acute the necessity of the coordination in tax domain in European Union, but it must not be neglected the fact that social preferences of each state imposes on independents in creating of national tax policy.

Consolidation and development roadmap of the EMI middleware

International Nuclear Information System (INIS)

Kónya, B; Aiftimiei, C; Cecchi, M; Field, L; Fuhrmann, P; Nilsen, J K; White, J

2012-01-01

Scientific research communities have benefited recently from the increasing availability of computing and data infrastructures with unprecedented capabilities for large scale distributed initiatives. These infrastructures are largely defined and enabled by the middleware they deploy. One of the major issues in the current usage of research infrastructures is the need to use similar but often incompatible middleware solutions. The European Middleware Initiative (EMI) is a collaboration of the major European middleware providers ARC, dCache, gLite and UNICORE. EMI aims to: deliver a consolidated set of middleware components for deployment in EGI, PRACE and other Distributed Computing Infrastructures; extend the interoperability between grids and other computing infrastructures; strengthen the reliability of the services; establish a sustainable model to maintain and evolve the middleware; fulfil the requirements of the user communities. This paper presents the consolidation and development objectives of the EMI software stack covering the last two years. The EMI development roadmap is introduced along the four technical areas of compute, data, security and infrastructure. The compute area plan focuses on consolidation of standards and agreements through a unified interface for job submission and management, a common format for accounting, the wide adoption of GLUE schema version 2.0 and the provision of a common framework for the execution of parallel jobs. The security area is working towards a unified security model and lowering the barriers to Grid usage by allowing users to gain access with their own credentials. The data area is focusing on implementing standards to ensure interoperability with other grids and industry components and to reuse already existing clients in operating systems and open source distributions. One of the highlights of the infrastructure area is the consolidation of the information system services via the creation of a common information

Consolidation and development roadmap of the EMI middleware

Science.gov (United States)

Kónya, B.; Aiftimiei, C.; Cecchi, M.; Field, L.; Fuhrmann, P.; Nilsen, J. K.; White, J.

2012-12-01

Scientific research communities have benefited recently from the increasing availability of computing and data infrastructures with unprecedented capabilities for large scale distributed initiatives. These infrastructures are largely defined and enabled by the middleware they deploy. One of the major issues in the current usage of research infrastructures is the need to use similar but often incompatible middleware solutions. The European Middleware Initiative (EMI) is a collaboration of the major European middleware providers ARC, dCache, gLite and UNICORE. EMI aims to: deliver a consolidated set of middleware components for deployment in EGI, PRACE and other Distributed Computing Infrastructures; extend the interoperability between grids and other computing infrastructures; strengthen the reliability of the services; establish a sustainable model to maintain and evolve the middleware; fulfil the requirements of the user communities. This paper presents the consolidation and development objectives of the EMI software stack covering the last two years. The EMI development roadmap is introduced along the four technical areas of compute, data, security and infrastructure. The compute area plan focuses on consolidation of standards and agreements through a unified interface for job submission and management, a common format for accounting, the wide adoption of GLUE schema version 2.0 and the provision of a common framework for the execution of parallel jobs. The security area is working towards a unified security model and lowering the barriers to Grid usage by allowing users to gain access with their own credentials. The data area is focusing on implementing standards to ensure interoperability with other grids and industry components and to reuse already existing clients in operating systems and open source distributions. One of the highlights of the infrastructure area is the consolidation of the information system services via the creation of a common information

From Corporate Social Responsibility to Corporate Sustainability: Features of Financing Sustainable Development

Directory of Open Access Journals (Sweden)

Vasylchuk Irуna P.

2018-03-01

Full Text Available The theoretical basis of the concepts of corporate social responsibility and sustainable development are studied. It is revealed that scientists mainly distinguish two main stages in the evolution of the concept of corporate social responsibility. There argued the expediency of singling out the third stage of the development of the concept (version CSR 2.0, which is characterized by the integration of the theoretical and practical foundations of the concepts of CSR and sustainable development as well as by their implementation into activities of corporations. The presence of the necessary prerequisites for singling out the new stage in the evolution of these concepts (version CSR 3.0, which is based on the provisions of the collaborative theory and provides for the cooperation of social enterprises and sustainable corporations in achieving the goals of sustainable development, is revealed, its expediency is justified. The determinant of the stage is the use of opportunities for sustainable development, the dominant is the social orientation, and its content is characterized by the slogan “doing common good to do common well”. Using generalization, there identified the features of the established models of sustainable development of corporations by key aspects (goals, principles, methods. On this basis, the features of approaches to financing sustainable development at the macro and micro levels are determined, and the principles for financing the activities of corporations in the new conditions are defined. It is concluded that achieving sustainability requires an effective system of financing corporate measures aimed at sustainable development, for the creation of which in Ukraine it is necessary to use the experience of “best practices” at the national, local and corporate levels.

Human Rights versus Corporate Rights: Life Value, the Civil Commons and Social Justice

Directory of Open Access Journals (Sweden)

John McMurtry

2011-08-01

Full Text Available

This analysis maps the deepening global crisis and the principles of its resolution by life-value analysis and method. Received theories of economics and justice and modern rights doctrines are shown to have no ground in life value and to be incapable of recognizing universal life goods and the rising threats to them. In response to this system failure at theoretical and operational levels, the unifying nature and measure of life value are defined to provide the long-missing basis for understanding the common interest, human rights and social justice—that is, the universal life necessities of humanity across cultures and the evolving civil commons infrastructures to ensure them. In contrast, the treaty-imposed corporate rights system miscalled “globalization” is structured to predate life means and support systems at all levels with no accountability beyond itself. Only the logic of life value, human rights and life-protective law, it is concluded, can comprehend or govern this inherently life-blind and cumulatively eco-genocidal regime.

Human Rights versus Corporate Rights: Life Value, the Civil Commons and Social Justice

Directory of Open Access Journals (Sweden)

John McMurtry

2011-07-01

Full Text Available This analysis maps the deepening global crisis and the principles of its resolution by life-value analysis and method. Received theories of economics and justice and modern rights doctrines are shown to have no ground in life value and to be incapable of recognizing universal life goods and the rising threats to them. In response to this system failure at theoretical and operational levels, the unifying nature and measure of life value are defined to provide the long-missing basis for understanding the common interest, human rights and social justice—that is, the universal life necessities of humanity across cultures and the evolving civil commons infrastructures to ensure them. In contrast, the treaty-imposed corporate rights system miscalled “globalization” is structured to predate life means and support systems at all levels with no accountability beyond itself. Only the logic of life value, human rights and life-protective law, it is concluded, can comprehend or govern this inherently life-blind and cumulatively eco-genocidal regime.

ROLE OF INTERNATIONAL MERGERS AND ACQUISITIONS IN CORPORATE INTEGRATION

OpenAIRE

Lucia P. BLĂJUȚ

2015-01-01

This paper highlights the role of international mergers and acquisitions in corporate integration. The factors that stimulate mergers and acquisitions activities bring real changes in the world economy. Mergers and acquisitions are a form of expansion: mergers can take place either as a statutory merger or consolidation and minority, majority or full acquisitions dominate the international market. It is very important to not confuse the meaning of the two terms. Multinational companies are fo...

Assessment of business subsidiary operations and consolidated financial statements through a common global accounting language, IFRS vs. GAAP

Directory of Open Access Journals (Sweden)

Paul J. Lee

2015-08-01

Full Text Available The focus of this paper is to provide a comprehensive overview of financial accounting as it relates to business combinations.  Additionally, comparisons have been made with regard to International Financial Reporting Standards (IFRS and United States Generally Accepted Accounting Principles (US GAAP.  Inclination for the research is based upon the study of IFRS and US GAAP separately at the collegiate level, having a solid understanding of full consolidation under US GAAP, and the desire to learn more about full consolidation under IFRS.   Due to convergence of IFRS with US GAAP on many levels of accounting practices, the overview of full consolidation and logic behind such convergences proves significant in determining usefulness and impact of provided financial data.

Rod consolidation of RG and E's [Rochester Gas and Electric Corporation] spent PWR [pressurized water reactor] fuel

International Nuclear Information System (INIS)

Bailey, W.J.

1987-05-01

The rod consolidation demonstration involved pulling the fuel rods from five fuel assemblies from Unit 1 of RG and E's R.E. Ginna Nuclear Power Plant. Slow and careful rod pulling efforts were used for the first and second fuel assemblies. Rod pulling then proceeded smoothly and rapidly after some minor modifications were made to the UST and D consolidation equipment. The compaction ratios attained ranged from 1.85 to 2.00 (rods with collapsed cladding were replaced by dummy rods in one fuel assembly to demonstrate the 2:1 compaction ratio capability). This demonstration involved 895 PWR fuel rods, among which there were some known defective rods (over 50 had collapsed cladding); no rods were broken or dropped during the demonstration. However, one of the rods with collapsed cladding unexplainably broke during handling operations (i.e., reconfiguration in the failed fuel canister), subsequent to the rod consolidation demonstration. The broken rod created no facility problems; the pieces were encapsulated for subsequent storage. Another broken rod was found during postdemonstration cutting operations on the nonfuel-bearing structural components from the five assemblies; evidence indicates it was broken prior to any rod consolidation operations. During the demonstration, burnish-type lines or scratches were visible on the rods that were pulled; however, experience indicates that such lines are generally produced when rods are pulled (or pushed) through the spacer grids. Rods with collapsed cladding would not enter the funnel (the transition device between the fuel assembly and the canister that aids in obtaining high compaction ratios). Reforming of the flattened areas of the cladding on those rods was attempted to make the rod cross sections more nearly circular; some of the reformed rods passed through the funnel and into the canister

Preliminary design report: Prototypical Spent Fuel Consolidation Equipment Demonstration Project: Phase 1

International Nuclear Information System (INIS)

Blissell, W.H.; Ciez, A.P.; Mitchell, J.L.; Winkler, C.J.

1986-12-01

This document describes the Westinghouse Preliminary Design for the Prototypical Consolidation Demonstration Project per Department of Energy (DOE) Contract No. DE-AC07-86ID12649 and under direction of the DOE Idaho Operations Office. The preliminary design is the first step to providing the Department of Energy with a fully qualified, licensable, cost-effective spent fuel rod consolidation system. The design was developed using proven technologies and equipment to create an innovative approach to previous rod consolidation concepts. These innovations will better enable the Westinghouse system to: consolidate fuel rods in a precise, fully-controlled, accountable manner; package all rods from two PWR fuel assemblies or from four BWR fuel assemblies in one 8.5 inch square consolidated rods canister; meet all functional requirements; operate with all fuel types common to the US commercial nuclear industry with minimal tooling changeouts; and meet consolidation production process rates, while maintaining operator and public health and safety. This Preliminary Design Report provides both detailed descriptions of the equipment required to perform the rod consolidation process and the supporting analyses to validate the design

Corporate Governance And International Financial Reporting Reference (Ifrs

Directory of Open Access Journals (Sweden)

Gheorghe Lepadatu

2011-05-01

Full Text Available Between corporate governance and IFRS there is a causal relationship. Financial reporting is basedon managerial accountability. Corporate governance is the economic branch who studies how companies canbecome more efficient through the use of institutional structures such as: incorporation, organization andlegal framework. This branch is limited, in most cases, to studies on how shareholders can motivateexecutives to benefit the company through their efforts, resulting - finally - dividends. Starting from theglobal nature of the current crisis, we have considered as being necessary to point out its effects on thefinancial reporting and, implicitly, on the requirements for the corporate governance consolidation in order toensure the economic and financial stability desired. The macro-economic context favored the start of thecrisis, but the analysis made by experts showed other reasons for this, out of which some of the mostimportant are the corporate governance weaknesses and the insufficient means for protection against risks.We consider that these are reasons which ask for an objective analysis and a correct assessment of theregulatory process but also of the practice in the area corroborated with an invitation for a responsiblebehavior both of the entities management but also of the representatives of the accounting profession so muchinvolved in the correctness of the accounting reporting and therefore in the financial health of the entities.

Book Review of : The Theory of Corporate Finance

OpenAIRE

Georges Dionne

2011-01-01

The book proposes an original contribution to the economics and finance literature by developing the foundations of corporate finance. It also covers in detail various corporate governance issues faced by organizations. The common treatment of corporate finance and corporate governance started with the contribution of Williamson (Journal of Finance, 1988), who argued that corporate finance and corporate governance must be treated simultaneously because they are complementary. This book fills ...

The subtle field of the meeting: meta-corporeality and the clinic

Directory of Open Access Journals (Sweden)

Helia Borges

2015-06-01

Full Text Available This article aims to discuss the context of the analytic setting, proposing a clinical approach that encourages reflection on a practice that takes into account the encounter between analyst and patient, from the subtle field triggered by complaints, by corporeality. This meeting, as meta-corporeality, would enable the hold of subjective dynamics that escape the represented field. The flow of forces, the intensive field in Freudian concepts such as, for example, the drive concept, was dropped by a psychoanalytic construction restricted to representation speech. It takes up here the tradition already consolidated since Freud, when approaching art and clinic, thinking the analytical doing and its theoretical production, seeking to expand its devices.

Slow sleep spindle and procedural memory consolidation in patients with major depressive disorder

Directory of Open Access Journals (Sweden)

Nishida M

2016-01-01

Full Text Available Masaki Nishida,1 Yusaku Nakashima,2 Toru Nishikawa11Department of Psychiatry and Behavioral Sciences, Graduate School of Medical and Dental Sciences, Tokyo Medical and Dental University, Yushima, Bunkyo, 2Medical Technology Research Laboratory, Research and Development Division, Medical Business Unit, Sony Corporation, Tokyo, JapanIntroduction: Evidence has accumulated, which indicates that, in healthy individuals, sleep enhances procedural memory consolidation, and that sleep spindle activity modulates this process. However, whether sleep-dependent procedural memory consolidation occurs in patients medicated for major depressive disorder remains unclear, as are the pharmacological and physiological mechanisms that underlie this process.Methods: Healthy control participants (n=17 and patients medicated for major depressive disorder (n=11 were recruited and subjected to a finger-tapping motor sequence test (MST; nondominant hand paradigm to compare the averaged scores of different learning phases (presleep, postsleep, and overnight improvement. Participants' brain activity was recorded during sleep with 16 electroencephalography channels (between MSTs. Sleep scoring and frequency analyses were performed on the electroencephalography data. Additionally, we evaluated sleep spindle activity, which divided the spindles into fast-frequency spindle activity (12.5–16 Hz and slow-frequency spindle activity (10.5–12.5 Hz.Result: Sleep-dependent motor memory consolidation in patients with depression was impaired in comparison with that in control participants. In patients with depression, age correlated negatively with overnight improvement. The duration of slow-wave sleep correlated with the magnitude of motor memory consolidation in patients with depression, but not in healthy controls. Slow-frequency spindle activity was associated with reduction in the magnitude of motor memory consolidation in both groups.Conclusion: Because the changes in slow

Strategic Leadership of Corporate Sustainability

DEFF Research Database (Denmark)

Strand, Robert

2014-01-01

Strategic leadership and corporate sustainability have recently come together in conspicuously explicit fashion through the emergence of top management team (TMT) positions with dedicated corporate sustainability responsibilities. These TMT positions, commonly referred to as 'Chief Sustainability......? What effects do corporate sustainability TMT positions have at their organizations? We consider these questions through strategic leadership and neoinstitutional theoretical frameworks. Through the latter, we also engage with Weberian considerations of bureaucracy. We find that the reasons why...

Self-Consolidating Concrete for Prestressed Bridge Girders : Research Brief

Science.gov (United States)

2017-08-01

Self-consolidating concrete (SCC) is commonly used as an alternative to conventional concrete (CC) in precast, prestressed concrete (PSC) bridge girders. The high strength, highly workable mixture can flow through dense reinforcement to fill formwork...

CONSOLIDATION POLICY: PAST, PRESENT AND FUTURE APPROACHES TO THE CONCEPT OF CONTROL

Directory of Open Access Journals (Sweden)

Ienciu Alin Ionel

2010-07-01

Full Text Available Preparing consolidated financial statements has been a common practice for groups of companies around the world for a relatively long time, going back one century in the USA and tens of years in different European countries.A far-reaching issue regarding consolidation accounting policy is the concept of control, as it holds a crucial role in determining the basis of consolidation and the applicable method of consolidation and subsequently in influencing the content of the group financial statements. We focus in our article on the concept of exclusive control as it is approached by the relevant International, American and European standards, casting light also on possible future developments of this concept. The objective of our study is to acknowledge the differences and similarities between the approaches to the control concept, closing with the presentation of the influences of these approaches on the basis of consolidation.

The corporate centre in a financial conglomerate : governance under fundamental industry changes

OpenAIRE

Fiole, Eelco Rokus Willem

2002-01-01

In part 1, we discuss 1) the fundamental changes in the financial services industry, 2) financial conglomerate structures and 3) value-based-management. These are core components for understanding the challenges and intentions of corporate level management of financial conglomerates. The financial services industry, financial conglomeration and value orientation In the first chapter, we highlight the major trend of consolidation in the financial services industry. This trend...

Defining a Canadian approach to municipal consolidation in major city-regions

Directory of Open Access Journals (Sweden)

Jim Lightbody

2009-05-01

Full Text Available Where there is a central government with an exclusive mandate over municipalities, along with a state executive structure using the Westminster model, then the consolidation of squabbling municipalities within metropolitan boundaries becomes a distinct possibility A general model of municipal restructuring for the Canadian metropolis is more widespread than the superficially unique circumstances of each case might suggest. The thinking here is informed by Clarence Stone’s urban regime model, which helps to clarify what influences constituted the political tipping point for central government action. The paper focuses primarily on the Toronto and Montreal city-regional municipal consolidations at the end of the last century. It is argued that the decisive element in setting the stage for significant change lay in the pervasive influence of corporate Canada in generally shaping provincial political discourse. What has not previously been of much interest for investigators is the matter of direct consequences for the low politics of city-regional governance. As will be seen, they were both tangible and considerable.

Consolidation and What it Could Mean to Military Helicopter Flight Training

Science.gov (United States)

2013-05-22

met? 3. What is the impact or deficiencies in a consolidated syllabus? 4. If unable to productively create a Joint syllabus, can the possibility of...instrument flight rules ( IFR ) flight plan 2. Perform instrument takeoff (ITO) 26U.S, Army. Initial Entry Rotary Wing (IERW) Aviator Course Common...Recommendations will be made by the author and covered later in this chapter. 65 What is the impact or deficiencies in a consolidated syllabus

Creating corporate advantage.

Science.gov (United States)

Collis, D J; Montgomery, C A

1998-01-01

What differentiates truly great corporate strategies from the merely adequate? How can executives at the corporate level create tangible advantage for their businesses that makes the whole more than the sum of the parts? This article presents a comprehensive framework for value creation in the multibusiness company. It addresses the most fundamental questions of corporate strategy: What businesses should a company be in? How should it coordinate activities across businesses? What role should the corporate office play? How should the corporation measure and control performance? Through detailed case studies of Tyco International, Sharp, the Newell Company, and Saatchi and Saatchi, the authors demonstrate that the answers to all those questions are driven largely by the nature of a company's special resources--its assets, skills, and capabilities. These range along a continuum from the highly specialized at one end to the very general at the other. A corporation's location on the continuum constrains the set of businesses it should compete in and limits its choices about the design of its organization. Applying the framework, the authors point out the common mistakes that result from misaligned corporate strategies. Companies mistakenly enter businesses based on similarities in products rather than the resources that contribute to competitive advantage in each business. Instead of tailoring organizational structures and systems to the needs of a particular strategy, they create plain-vanilla corporate offices and infrastructures. The company examples demonstrate that one size does not fit all. One can find great corporate strategies all along the continuum.

Impact Assessment of Bank Consolidation on the Performance of Commercial Banks in Nigeria

Directory of Open Access Journals (Sweden)

Edirin Jeroh

2015-10-01

Full Text Available This study focuses on an impact assessment of the consolidation exercise on the performance of commercial banks in Nigeria. While prior studies focused on the financial performance of banks (with emphasis on profitability, the main thrust of this study was on how the consolidation exercise had affected different areas of commercial banks in Nigeria other than profitability. Secondary data were sourced from the annual accounts and statistical bulletins of the CBN and SEC respectively for the relevant years. The data obtained were analysed by means of sensitivity analysis, in addition to the correlation and regression analyses. The results obtained show that the consolidation exercise had positive impact on the selected variables (Non Performing Loans, Liquidity Ratio, Bank Credit to Private Sector and Bank Capital To Asset Ratio for this study. Based on the above findings, we recommend among others that while efforts are made by the CBN to sustain the increased capital base of banks, a very sound corporate governance framework and effective risk management systems must be put in place to check the level of non-performing loans which seem to be predominant in the industry. The quality of bank credit to private sector and their recovery procedures should also be improved upon.

Corporate Governance Frequently Asked Questions

OpenAIRE

International Finance Corporation

2016-01-01

This guidebook is designed to address common questionson corporate governance that are frequently asked byowners and managers of companies in the Middle Eastand North Africa (MENA) region. It familiarizes readerswith the basic concepts of corporate governance,providing a comprehensive overview of the subject matter,using case studies as practical examples of corporategovernance application...

Tax Loss Utilization and Corporate Groups: A Policy Conundrum

Directory of Open Access Journals (Sweden)

Stephen R. Richardson

2013-01-01

Full Text Available There are both theoretical and practical tax policy considerations that favour a broad recognition for the value of corporate income tax losses-- including for businesses operated within corporate groups. Ideally, an equitable and economically efficient tax system could obviate the need for loss netting against income by providing for the tax value of losses from business to be refundable by tax authorities in cash to owners. This approach, however, involves many serious difficulties, including revenue cost to governments and potential for abuse by both domestic and foreign businesses. Accordingly, loss refundability tends to be provided for only sparingly, if at all; while many corporate income tax systems—such as in the U.S. the U.K., Japan and many other OECD countries--deal with loss netting within corporate groups through a formal system of tax loss transfer or tax consolidation. While Canadian policymakers have considered introduction of such a system over a long period of time, they have yet to come up with a satisfactory formal system for Canada. So, corporate groups in Canada have been left to make do with an informal self-help loss trading system that presents a number of problems compared to formal systems. As a federal country with substantial corporate taxation levied at the provincial level, Canada appears unusually constrained in what it can do to bring greater equity and efficiency to corporate group tax loss utilization. Moreover, the inefficiencies in the current system are small in aggregate terms, and the informal self-help system has a relatively generous threshold for access. Accordingly, while Canada’s current informal self-help corporate group loss system is far from ideal, it appears to remain as a workable approach. Alternatives to the status quo should be considered cautiously, as they have the potential to do more harm than good.

Pressurized Anneal of Consolidated Powders

Science.gov (United States)

Nemir, David Charles (Inventor); Rubio, Edward S. (Inventor); Beck, Jan Bastian (Inventor)

2017-01-01

Systems and methods for producing a dense, well bonded solid material from a powder may include consolidating the powder utilizing any suitable consolidation method, such as explosive shockwave consolidation. The systems and methods may also include a post-processing thermal treatment that exploits a mismatch between the coefficients of thermal expansion between the consolidated material and the container. Due to the mismatch in the coefficients, internal pressure on the consolidated material during the heat treatment may be increased.

Visualizing Consolidation in the Global Seed Industry: 1996–2008

Directory of Open Access Journals (Sweden)

Philip H. Howard

2009-12-01

Full Text Available The commercial seed industry has undergone tremendous consolidation in the last 40 years as transnational corporations entered this agricultural sector, and acquired or merged with competing firms. This trend is associated with impacts that constrain the opportunities for renewable agriculture, such as reductions in seed lines and a declining prevalence of seed saving. To better characterize the current structure of the industry, ownership changes from 1996 to 2008 are represented visually with information graphics. Since the commercialization of transgenic crops in the mid-1990s, the sale of seeds has become dominated globally by Monsanto, DuPont and Syngenta. In addition, the largest firms are increasingly networked through agreements to cross-license transgenic seed traits.

26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

Science.gov (United States)

2010-04-01

... statement of related corporations. (A) Applicable financial statement of a consolidated group. (B) Special... book income based on the financial statement for the year ending within the taxable year. (A) In... and profits. (7) Examples. (c) Applicable financial statement. (1) In general. (i) Statement required...

Autobiographical thinking interferes with episodic memory consolidation.

Directory of Open Access Journals (Sweden)

Michael Craig

Full Text Available New episodic memories are retained better if learning is followed by a few minutes of wakeful rest than by the encoding of novel external information. Novel encoding is said to interfere with the consolidation of recently acquired episodic memories. Here we report four experiments in which we examined whether autobiographical thinking, i.e. an 'internal' memory activity, also interferes with episodic memory consolidation. Participants were presented with three wordlists consisting of common nouns; one list was followed by wakeful rest, one by novel picture encoding and one by autobiographical retrieval/future imagination, cued by concrete sounds. Both novel encoding and autobiographical retrieval/future imagination lowered wordlist retention significantly. Follow-up experiments demonstrated that the interference by our cued autobiographical retrieval/future imagination delay condition could not be accounted for by the sound cues alone or by executive retrieval processes. Moreover, our results demonstrated evidence of a temporal gradient of interference across experiments. Thus, we propose that rich autobiographical retrieval/future imagination hampers the consolidation of recently acquired episodic memories and that such interference is particularly likely in the presence of external concrete cues.

Globalisation, corporate governance and the construction industry

CSIR Research Space (South Africa)

Van Wyk, Llewellyn V

2004-11-01

Full Text Available good corporate governance expectations generally. It reviews the development of globalisation with particular reference to the establishment of a common code of conduct, undertakes a review of the definition and evolution of good corporate governance...

Corporate Branding and Corporate Reputation

DEFF Research Database (Denmark)

Karmark, Esben

2013-01-01

Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through o...... for corporate brands and corporate communication.......Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through...... organizational culture and identity, and how, although characterized by parallel developments, new ideas and models from a “third” wave of corporate branding challenge prevailing assumptions of corporate reputation particularly in terms of the assumptions that reputations emerge from authentic and transparent...

Corporate Language and Corporate Talk

DEFF Research Database (Denmark)

Zølner, Mette

2013-01-01

The article presents the case studies of two Danish based multinational companies (MNCs) which provides the an insight into the role of languages in organizational learning. It mentions that the studies focus on the sharing of the understanding and practices among their employees across the geogr......The article presents the case studies of two Danish based multinational companies (MNCs) which provides the an insight into the role of languages in organizational learning. It mentions that the studies focus on the sharing of the understanding and practices among their employees across...... the geographical borders by the medium of common corporate values for knowledge management, collection of data and analysis in these studies inspired by approach of ground theory and presents a usefulness of distinguishing between corporate language and talks to enable the headquarters learning. Also it concludes...... that both of the MNCs are of Danish origin but executives of both companies are proficient in English language....

Rituals and their transcendence in Corporate Culture

Directory of Open Access Journals (Sweden)

Zahaira F. González F. González

2013-06-01

Full Text Available The organization is structured in a "hard" and “soft” system, our research was focused on the image (soft system and the result presents the importance to create a strong corporate culture (CC, to simultaneously enhance the positive image as well as the economic results (benefits. The Object of the study are working-hours dedicated to consolidate the rites and rituals as part of the CC implemented in Wal Mart SuperCenter (store No. 2346 in Mexico. We want to know if is possible to classify and measure the CC through the “Rites and Rituals”. On the basis of the results obtained and the manner in which our research evolved, we believe that it is possible to draw the conclusion that corporate culture can be numerically measured in terms of manhours. The rituals with the greater numerical representation within the company are the administrative ones, leading us to consider that the company is principally concerned with maintaining an open and continuous communication with its employees.

"Corporate Social Responsibility” (CSR) Sebagai Aktivitas “Social Marketing Public Relations"

OpenAIRE

Yulianita, Neni

2008-01-01

Corporate Social Responsibility (CSR) nowadays becomes indicator of corporate achievement. CSR activities, which commonly defined as corporate efforts to increase community and stakeholder life quality, open up relations between corporate and community. In turn, CSR would maintain good image and give posing the positive publicity toward corporate image. This article explores CSR activities as implied on PR marketing in some corporates.

75 FR 32555 - Consolidated Audit Trail

Science.gov (United States)

2010-06-08

... Part II Securities and Exchange Commission 17 CFR Part 242 Consolidated Audit Trail; Proposed Rule... 3235-AK51 Consolidated Audit Trail AGENCY: Securities and Exchange Commission. ACTION: Proposed rule... a consolidated order tracking system, or consolidated audit trail, with respect to the trading of...

Dry rod consolidation technology development

International Nuclear Information System (INIS)

Rasmussen, T.L.; Schoonen, D.H.; Feldman, E.M.; Fisher, M.W.

1987-01-01

The Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) is funding a program to consolidate commercial spent fuel for testing in dry storage casks and to develop technology that will be fed into other OCRWM programs, e.g., Prototypical Consolidation Demonstration Program (PCDP). The program is being conducted at the Idaho National Engineering Laboratory (INEL) by the INEL Operating Contractor EG and G Idaho, Inc. Hardware and software have been designed and fabricated for installation in a hot cell adjacent to the Test Area North (TAN) Hot Shop Facility. This equipment is used to perform dry consolidation of commercial spent fuel from the Virginia Power (VP) Cooperative Agreement Spent Fuel Storage Cask (SFSC) Demonstration Program and assemblies that had previously been stored at the Engine Maintenance and Disassembly (EMAD) facility in Nevada. Consolidation is accomplished by individual, horizontal rod pulling. A computerized semiautomatic control system with operator involvement is utilized to conduct consolidation operations. During consolidation operations, data is taken to characterize this technology. Still photo, video tape, and other documentation will be generated to make developed information available to interested parties. Cold checkout of the hardware and software was completed in September of 1986. Following installation in the hot cell, consolidation operations begins in May 1987. Resulting consolidated fuel will be utilized in the VP Cooperative Agreement SFSC Program

Stabilizing and Consolidating Resources of Conservatism in Russia. Part I

Directory of Open Access Journals (Sweden)

Lotarev Konstantin

2014-12-01

Full Text Available The author believes that the governmental regulation of a society is one of the bases of conservatism. He thinks that the state exists in order to protect society and a person from forcible manifestations and free understanding of personal liberty, from non-state coercion and even violence, from manifestation of egoistical personal and corporate interests. Power of the state considerably increases when it relies on traditions of the past rather than the ideals of the future. The conservatism as a political trend historically developed as force fastening a public organism. The author of this article believes that only conservatism possesses the real stabilizing resources capable to consolidate society of modern Russia. The author also recognizes that nowadays government and public institutes make certain efforts for overcoming certain social diseases. The continuity and progressiveness of the state and social development define fundamentals of ontology of conservatism as the world outlook and a political trend. The Russian State is still at the stage of transition period. The formation of strong democratic institutes has not yet been completed. One of the main problems is the need for public consolidation. Now only the conservatism has sufficient resources and opportunities for the solution of this problem.

"Corporate Social Responsibility” (CSR sebagai Aktivitas “Social Marketing Public Relations"

Directory of Open Access Journals (Sweden)

Neni Yulianita

2008-06-01

Full Text Available Corporate Social Responsibility (CSR nowadays becomes indicator of corporate achievement. CSR activities, which commonly defined as corporate efforts to increase community and stakeholder life quality, open up relations between corporate and community. In turn, CSR would maintain good image and give posing the positive publicity toward corporate image. This article explores CSR activities as implied on PR marketing in some corporates.

Centralized consolidation/recycling center

International Nuclear Information System (INIS)

St. Georges, L.T.; Poor, A.D.

1995-05-01

There are approximately 175 separate locations on the Hanford Site where dangerous waste is accumulated in hundreds of containers according to compatibility. Materials that are designated as waste could be kept from entering the waste stream by establishing collection points for these materials and wastes and then transporting them to a centralized consolidation/recycling center (hereinafter referred to as the consolidation center). Once there the materials would be prepared for offsite recycling. This document discusses the removal of batteries, partially full aerosol cans, and DOP light ballasts from the traditional waste management approach, which eliminates 89 satellite accumulation areas from the Hanford Site (43 for batteries, 33 for aerosols, and 13 for DOP ballasts). Eliminating these 89 satellite accumulation areas would reduce by hundreds the total number of containers shipped offsite as hazardous waste (due to the increase in containers when the wastes that are accumulated are segregated according to compatibility for final shipment). This new approach is in line with the U.S. Environmental Protection Agency's (EPA) draft Universal Waste Rules for these open-quotes nuisanceclose quotes and common waste streams. Additionally, future reviews of other types of wastes that can be handled in this less restrictive and more cost-effective manner will occur as part of daily operations at the consolidation center. The Hanford Site has been identified as a laboratory for reinventing government by the Secretary of the U.S. Department of Energy (DOE), Hazel O'Leary, and as a demonstration zone where open-quotes innovative ideas, processes and technologies can be created, tested and demonstrated.close quotes Additionally, DOE, EPA, and the Washington State Department of Ecology (Ecology) have agreed to cut Hanford cleanup costs by $1 billion over a 5-year period

The Corporate Governance approach in the light of classical ...

African Journals Online (AJOL)

The concept of “Corporate Governance” derives from an analogy between the government of nations or states and the governance of corporations. Corporate Governance has had no precise and commonly accepted definition to date mainly due to the standing point of departure of the one defining it. Each definition has ...

Dry rod consolidation technology development

International Nuclear Information System (INIS)

Rasmussen, T.L.; Schoonen, D.H.; Fisher, M.W.

1986-01-01

The Department of Energy's (DOE) Office of Civilian Radioactive Waste Management (OCRWM) is funding a Program to consolidate commercial spent fuel for testing in dry storage casks and to develop technology that will be fed into other OCRWM Programs, e.g., Prototypical Consolidation Demonstration Program. The Program is being conducted at the Idaho National Engineering Laboratory (INEL) by the Operating Contractor, EGandG Idaho, Inc. Hardware and software have been designed and fabricated for installation in a hot cell adjacent to the Test Area North (TAN) Hot Shop Facility. This equipment will be used to perform dry consolidation of commercial spent fuel from the Virginia Power (VP) Cooperative Agreement Spent Fuel Storage Cask (SPSC) Demonstration Program and assemblies that had previously been stored at the Engine Maintenance and Disassembly (EMAD) facility in Nevada. Consolidation will be accomplished by individual, horizontal rod pulling. A computerized semi-automatic control system with operator involvement will be utilized to conduct consolidation operations. Special features have been incorporated in the design to allow crud collection and measurement of rod pulling forces. During consolidation operations, data will be taken to characterize this technology. Still photo, video tape, and other documentation will be generated to make developed information available to interested parties. Cold checkout of the hardware and software will complete in September of 1986. Following installation in the hot cell, consolidation operations will begin in January 1987. Resulting consolidated fuel will be utilized in the VP Cooperative Agreement SFSC Program

CT findings of pulmonary consolidation: focused on tuberculosis, malignant obstructive pneumonitis, and lung abscess

Energy Technology Data Exchange (ETDEWEB)

Kim, Wang Jung; Kim, Sung Jin; Cha, Sang Hoon; Park, Kit Sun; Kim, Dae Young [College of Medicine, Chung Buk National University, Cheongju (Korea, Republic of); Han, Gi Seuk [Seoul National University Hospital, Seoul (Korea, Republic of)

1994-12-15

The aim of our study was to identify the CT features helpful in the differential diagnosis of Iobar consolidation. We evaluated the CT findings in 52 consecutive patients with lobar consolidation which were proved to be pulmonary tuberculosis(n=24), malignant obstructive pneumonitis due to bronchogenic carcinoma(n=21), and lung abscess(n=7). We retrospectively reviewed CT scans with respect to 1) number of cavities or low attenuation area suggesting necrosis(we described these as cavity), 2) the contour of cavity, 3) enhancement of the cavity wall, 4) enhancement of pleura, 5) small nodules adjacent to the consolidation, 6) similar lesion in other location in lung, 7) air-bronchogram 8) mediastinal lymph node enlargement, and 9) extrapleural change. The helpful CT findings in the patients with pulmonary tuberculosis were multiple cavities(more than three; 79.2%), small nodules adjacent to the lobar consolidation(75.0%), similar lesion in another lobe or lung(91.7%), air-bronchogram(91.7%), and mediastinal lymph node enlargement(58.3%). Although extrapleural change had low sensitivity it was highly specific for pulmonary tuberculosis(sensitivity, 43.5%; specificity, 91.7%). Multiple cavities(61.9%) and mediastinal lymph node enlargement(52.4%) were common findings of malignant obstructive pneumonitis. In the patients with lung abscess, the common findings were small number of cavities(one or two, 85.7%) and air-bronchogram(85.7%). However, other findings of pulmonary tuberculosis were rarely seen in the patients with malignant obstructive pneumonitis or lung abscess. The CT findings of lobar consolidation may be used as useful adjuncts in the differential diagnosis of lobar consolidation.

CT findings of pulmonary consolidation: focused on tuberculosis, malignant obstructive pneumonitis, and lung abscess

International Nuclear Information System (INIS)

Kim, Wang Jung; Kim, Sung Jin; Cha, Sang Hoon; Park, Kit Sun; Kim, Dae Young; Han, Gi Seuk

1994-01-01

The aim of our study was to identify the CT features helpful in the differential diagnosis of Iobar consolidation. We evaluated the CT findings in 52 consecutive patients with lobar consolidation which were proved to be pulmonary tuberculosis(n=24), malignant obstructive pneumonitis due to bronchogenic carcinoma(n=21), and lung abscess(n=7). We retrospectively reviewed CT scans with respect to 1) number of cavities or low attenuation area suggesting necrosis(we described these as cavity), 2) the contour of cavity, 3) enhancement of the cavity wall, 4) enhancement of pleura, 5) small nodules adjacent to the consolidation, 6) similar lesion in other location in lung, 7) air-bronchogram 8) mediastinal lymph node enlargement, and 9) extrapleural change. The helpful CT findings in the patients with pulmonary tuberculosis were multiple cavities(more than three; 79.2%), small nodules adjacent to the lobar consolidation(75.0%), similar lesion in another lobe or lung(91.7%), air-bronchogram(91.7%), and mediastinal lymph node enlargement(58.3%). Although extrapleural change had low sensitivity it was highly specific for pulmonary tuberculosis(sensitivity, 43.5%; specificity, 91.7%). Multiple cavities(61.9%) and mediastinal lymph node enlargement(52.4%) were common findings of malignant obstructive pneumonitis. In the patients with lung abscess, the common findings were small number of cavities(one or two, 85.7%) and air-bronchogram(85.7%). However, other findings of pulmonary tuberculosis were rarely seen in the patients with malignant obstructive pneumonitis or lung abscess. The CT findings of lobar consolidation may be used as useful adjuncts in the differential diagnosis of lobar consolidation

7 CFR 283.16 - Consolidation of issues.

Science.gov (United States)

2010-01-01

... 7 Agriculture 4 2010-01-01 2010-01-01 false Consolidation of issues. 283.16 Section 283.16... Claims of $50,000 or More § 283.16 Consolidation of issues. Similar issues involved in appeals by two or...) Disposition of consolidated issues. If the ALJ orders consolidation, the issues consolidated will be...

Osmotic consolidation of suspensions and gels

International Nuclear Information System (INIS)

Miller, K.T.; Zukoski, C.F.

1994-01-01

An osmotic method for the consolidation of suspensions of ceramic particles is demonstrated. Concentrated solutions of poly(ethylene oxide) are separated from a suspension of ceramic particles by a semipermeable membrane, creating a gradient in solvent chemical potential. Solvent passes from the suspension into the polymer solution, lowering its free energy and consolidating the suspension. Dispersions of stable 8-nm hydrous zirconia particles were consolidated to over 47% by volume. Suspensions of α-alumina in three states of aggregation (dispersed, weakly flocculated, and strongly flocculated) were consolidated to densities greater than or equal to those produced in conventional pressure filtration. Moreover, the as-consolidated alumina bodies were partially drained of fluid during the osmotic consolidation process, producing cohesive partially dried bodies with improved handling characteristics

Convergence of Corporate and Public Governance

OpenAIRE

Gérard Hirigoyen; Radhoine Laouer

2013-01-01

By analyzing the differences between the corporate and public governance, theoretical and empirical research seems to indicate that the two domains of governance are far too different to share any common aspect. However, in this particular research, it has been argued that public governance is an application of corporate governance. Thus, the research question entails the description and analysis of this possible conve...

Evaluating the Impact of Health Insurance Industry Consolidation: Learning from Experience.

Science.gov (United States)

Dafny, Leemore S

2015-11-01

Research shows consolidation in the private health insurance industry leads to premium increases, even though insurers with larger local market shares generally obtain lower prices from health care providers. Additional research is needed to understand how to protect against harms and unlock benefits from scale. Data on enrollment, premiums, and costs of commercial health insurance--by insurer, plan, customer segment, and local market--would help us understand whether, when, and for whom consolidation is harmful or beneficial. Such transparency is common where there is a strong public interest and substantial public regulation, both of which characterize this vital sector.

Consolidation of tailings

International Nuclear Information System (INIS)

Nelson, J.D.; Wardwell, R.E.; Abt, S.R.; Staub, W.P.

1983-09-01

The integrity of cover systems placed on tailings impoundments will be affected by the potential for differential settlement of the tailings surface. Settlement of the sand fraction will occur relatively rapidly. The slimes will take longer time for consolidation and will produce greater settlement. This report reviews the phenomenon of consolidation for saturated and unsaturated tailings. The effect of load application by cover placement and the extent to which dewatering of tailings will cause consolidation are considered. In addition, the feasibility of inducing consolidation by alternative means and the potential applicability of these methods to tailings impoundments reclamation are discussed. Differential settlement of the tailings will cause tensile strain to be developed in covers. This strain could be large enough to cause cracking within a relatively brittle compacted clay. Dewatering of tailings by drainage can cause settlement even greater than that by placement of a cover material. Dewatering of the tailings would also increase the stability of the tailings surface, thereby enhancing reclamation operations. Consequently, in view of the enhanced surface stability and the fact that a portion of the differential settlement can be accomplished prior to cover placement, dewatering of tailings impoundments during operations may have benefical effects

Smooth-Water Landing Stability and Rough-Water Landing and Take-Off Behavior of a 1/13-Scale Model of the Consolidated Vultee Skate 7 Seaplane, TED No. NACA DE 338

Science.gov (United States)

McKann, Robert F.; Coffee, Claude W.; Arabian, Donald D.

1949-01-01

A model of the Consolidated Vultee Aircraft Corporation Skate 7 seaplane was tested in Langley tank no. 2. Presented without discussion in this paper are landing stability in smooth water, maximum normal accelerations occurring during rough-water landings, and take-off behavior in waves.

EDF - 2005 Consolidated Annual Results - Analysts' Presentation. Consolidated financial statements at December 31, 2005

International Nuclear Information System (INIS)

2006-01-01

As the world's biggest electricity generator, the EDF Group covers every sector of expertise, from generation to trading and transmission grids. EDF builds on the expertise of its people, its R and D and engineering skills, its experience as a leading industry operator and the attentive support of its customers to deliver competitive solutions that successfully reconcile economic growth with climate protection. This document presents the 2005 annual results and Consolidated financial statements of the Group at 31 December 2005: Consolidated income statements, consolidated balance sheets, consolidated cash flow statements, variation in consolidated equity, notes (group accounting policies, impact of first-time application of IFRs, transition to standards IAS 32 and 39 concerning financial instruments, summary of accounting and valuation methods, public distribution concessions in France, significant events and transactions of 2005, impact of the law of august 9, 2004 on comparability, changes in the scope of consolidation, segment reporting, sales, fuel and energy purchases, other external expenses, contractual obligations and commitments entered into in the course of business, personnel expenses, other operating income and expenses, other income and expenses, financial result, income taxes, basic earnings per share and diluted earnings per share, goodwill, other intangible assets, property, plant and equipment, investments in companies accounted for under the equity method, financial assets, inventories, including work-in-process, trade receivables, other receivables, cash and cash equivalents, available-for-sale assets and liabilities, equity, provisions, special concession liabilities, current and non-current financial liabilities, derivatives, other liabilities, related parties, greenhouse gas emission quotas, environment, subsequent events, scope of consolidation

THE SEMANTICS OF GOVERNANCE. (The common thread running through corporate, public, and global governance.)

OpenAIRE

Rodolfo Apreda

2003-01-01

This paper argues that the semantics of governance illustrates connections and provides a unifying view from which to understand much better its natural branches: corporate, public and global governance. In this regard, governance is presented from the point of view of a distinctive field of learning and practice. Further, three levels of analysis are carried out to drive the subject home. Firstly, it highlights the extent of corporate governance within an institutional framework, and also gi...

11.11.11 - päev, mis jääb kauaks meelde / Hiie Marrandi

Index Scriptorium Estoniae

Marrandi, Hiie

2011-01-01

Ülevaade maksukonverentsist, mille põhiteemadeks olid ariühingute tulumaksu ühtsest konsolideeritud maksubaas (common consolidated corporate tax base - CCCTB) ja finantsteenuste maks (financial transaction tax - FTT)

26 CFR 1.351-1 - Transfer to corporation controlled by transferor.

Science.gov (United States)

2010-04-01

... benefit of the issuing corporation will not be treated as having been issued in return for property, and... total number of shares of all other classes of stock of such corporation (see section 368(c)). In.... Corporation F has outstanding 100 shares of common stock all of which are held by G. Corporation F issues 400...

Crisis communication as an important tool of corporate management

OpenAIRE

Francová, Martina

2009-01-01

Theory-metodological part: definition of basic terms as corporation -- corporation surroundings, corporate identity and image; extraordinary incident, crisis situation, crisis, crisis management; brief definition of legislative-juristic environment. Definition of the term communications -- common aspects and types of communication. Crisis communication, analysis of available methods of crisis communication in a company, analysis of available tools of crisis communication in a company. Practic...

Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

Directory of Open Access Journals (Sweden)

Etty Murwaningsari

2009-01-01

Full Text Available This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX and have issued an audited financial statement for 2006. The statistical method used to test the hypothesis is Path Analysis. The result suggests that Good Corporate Governance influences both the disclosure of Corporate Social Responsibility and Corporate Financial Performance and that Corporate Social Responsibility significantly influences Corporate Financial Performance. The result also suggests that CEO Tenure, the controlling variable, holds a significant influence on the disclosure of Corporate Social Responsibility. Yet, there is no strong evidence to support the type of industries as an influencing factor of Corporate Social Responsibility. Furthermore, we found that the latter condition would also apply when we analyze the influence of Corporate Secretary and Nomination and Remuneration Committee on Corporate Financial Performance. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengidentifikasi pengaruh antara struktur Coorporate Governance yang diproksikan sebagai kepemilikan institusional, kepemilikan manajerial terhadap corporate social responsibility dan corporate social responsibility terhadap corporate financial performance. Penelitian menggunakan data sekunder dari laporan tahunan 2006 perusahaan publik yang terdapat di Pusat Referensi Pasar Modal (PRPM Bursa Efek Indonesia (BEI. Sampel dalam penelitian ini sebanyak 126 perusahaan. Melalui pendekatan analisa jalur (path analysis menunjukkan Good Corporate Governance yaitu kepemilikan managerial dan institusional mempunyai pengaruh terhadap

Corporate Law and Corporate Governance

OpenAIRE

Roberta Romano

1998-01-01

We have seen a revival in interest in corporate law and corporate governance since the 1980s, as researchers applied the tools of the new institutional economics and modern corporate finance to analyze the new transactions emerging in the 1980s takeover wave. This article focuses on three mechanisms of corporate governance to illustrate the analytical usefulness of transaction cost economics for corporate law. They are the board of directors; relational investing, a form of block ownership in...

Managing Corporate Reputation Through Corporate Branding

DEFF Research Database (Denmark)

Schultz, Majken; Hatch, Mary Jo; Adams, Nick

2012-01-01

This article, which concentrates on symbolic management by explaining the role of corporate branding in managing corporate reputation, using Novo Nordisk as a case study, presents three perspectives on corporate branding: the marketing perspective, the organisational perspective and the co...... is a way to influence corporate reputation. The Novo Nordisk management believes the data indicate that corporate branding influenced reputation more than the other way around. Formal brand management practices may work considerably better when they complement rather than try to control existing forces......-creation perspective. The three perspectives reviewed show the possibility of developing a multidisciplinary conceptualisation of corporate branding. They all offer insights important to managing organisations as corporate brands in a multi-stakeholder context and thus to the likelihood that corporate branding...

HVAC optimization as facility requirements change with corporate restructuring

Energy Technology Data Exchange (ETDEWEB)

Rodak, R.R.; Sankey, M.S.

1997-06-01

The hyper-competitive, dynamic 1990`s forced many corporations to {open_quotes}Right-Size,{close_quotes} relocating resources and equipment -- even consolidating. These changes led to utility reduction if HVAC optimization was thoroughly addressed, and energy conservation opportunities were identified and properly designed. This is true particularly when the facility`s heating and cooling systems are matched to correspond with the load changes attributed to the reduction of staff and computers. Computers have been downsized and processing power per unit of energy input increased, thus, the need for large mainframe computer centers, and their associated high intensity energy usage, have been decreased or eliminated. Cooling, therefore, also has been reduced.

Distribution center consolidation games

NARCIS (Netherlands)

Klijn, F.; Slikker, M.

2005-01-01

We study a location-inventory model to analyze the impact of consolidation of distribution centers on facility and inventory costs. We introduce a cooperative game and show that when demand processes are i.i.d. the core is non-empty, i.e., consolidation allows for a stable division of the minimal

Índice de massa corporal, percepção do peso corporal e transtornos mentais comuns entre funcionários de uma universidade no Rio de Janeiro Body mass index, body weight perception and common mental disorders among university employees in Rio de Janeiro

Directory of Open Access Journals (Sweden)

Alessandra Bento Veggi

2004-12-01

Full Text Available OBJETIVO: Foi testada a hipótese de que a autopercepção inadequada do peso corporal, com ou sem obesidade, estaria associada aos transtornos mentais comuns (TMC. MÉTODO: Foram analisados dados de um corte transversal de 4.030 funcionários de uma universidade no Rio de Janeiro, que participaram da Fase 1 (1999 de um estudo longitudinal (Estudo Pró-Saúde. Os participantes (de 22 a 59 anos preencheram um questionário, que incluiu a avaliação da presença de transtornos mentais comuns através do General Health Questionnaire (GHQ-12. O índice de massa corporal (IMC=kg/m² foi calculado com base em medidas de massa corporal e estatura, e os participantes classificaram seu peso corporal nas seguintes categorias: muito acima do ideal, um pouco acima do ideal, ideal, um pouco abaixo do ideal, muito abaixo do ideal. RESULTADOS: Entre as mulheres, 58,3% daquelas com índice de massa corporal menor que 25,0 kg/m² consideraram-se acima do peso ideal; entre os homens, esse percentual foi de 23,5%. Através da análise multivariada por regressão logística ajustada por idade, renda, atividade física recreativa, morbidade auto-referida e índice de massa corporal, observou-se uma forte associação entre a presença de transtornos mentais comuns e a percepção de peso muito acima do ideal entre as mulheres (OR=1,84, IC 95%=1,22-2,76. Entre as mulheres, o índice de massa corporal apresentou uma tendência de associação com a presença de transtornos mentais comuns (p da tendência=0,05 que não persistiu após o ajuste por renda e morbidade auto-referida. CONCLUSÃO: A percepção inadequada do peso corporal, independente do índice de massa corporal, esteve associada à presença dos transtornos mentais comuns nas mulheres, mas não nos homens. Uma possível explicação para essa associação está relacionada à maior pressão sociocultural disseminada entre as mulheres para se enquadrarem ao ideal de magreza vigente.OBJECTIVE: We tested

77 FR 45721 - Consolidated Audit Trail

Science.gov (United States)

2012-08-01

... maintain a consolidated order tracking system, or consolidated audit trail, with respect to the trading of... With a Consolidated Audit Trail 3. Large Trader Reporting System Rule B. Summary of Proposed Rule 613 C... Authority (``FINRA'') and some of the exchanges currently maintain their own separate audit trail systems...

26 CFR 1.1502-3 - Consolidated tax credits.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1... (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-3 Consolidated tax credits. (a) Determination of...) Consolidated limitation based on amount of tax. (i) Notwithstanding the amount of the consolidated credit...

Consolidity: Mystery of inner property of systems uncovered

Directory of Open Access Journals (Sweden)

Hassen T. Dorrah

2012-10-01

Full Text Available This paper uncovers the mystery of consolidity, an inner property of systems that was amazingly hidden. Consolidity also reveals the secrecy of why strong stable and highly controllable systems are not invulnerable of falling and collapsing. Consolidity is measured by its Consolidity Index, defined as the ratio of overall changes of output parameters over combined changes of input and system parameters, all operating in fully fuzzy environment. Under this notion, systems are classified into consolidated, quasi-consolidated, neutrally consolidated, unconsolidated, quasi-unconsolidated and mixed types. The strategy for the implementation of consolidity is elaborated for both natural and man-made existing systems as well as the new developed ones. An important critique arises that the by-product consolidity of natural or built-as-usual system could lead to trapping such systems into a completely undesired unconsolidity. This suggests that the ample number of conventional techniques that do not take system consolidity into account should gradually be changed, and adjusted with improved consolidity-based techniques. Four Golden Rules are highlighted for handling system consolidity, and applied to several illustrative case studies. These case studies cover the consolidity analysis of the Drug Concentration problem, Predator-Prey Population problem, Spread of Infectious Disease problem, AIDS Epidemic problem and Arm Race model. It is demonstrated that consolidity changes are contrary (opposite in sign to changes of both stability and controllability. This is a very significant result showing that our present practice of stressing on building strong stable and highly controllable systems could have already jeopardized the consolidity behavior of an ample family of existing real life systems. It is strongly recommended that the four Golden Rules of consolidity should be enforced as future strict regulations of systems modeling, analysis, design and

Dry Rod Consolidation Technology Project results

International Nuclear Information System (INIS)

Mullen, C.K.; Feldman, E.M; Vinjamuri, K.; Griebenow, B.L.; Lynch, R.J.; Arave, A.E.; Hill, R.C.

1988-01-01

The Dry Rod Consolidation Technology (DRCT) Project conducted at the Idaho National Engineering Laboratory (INEL), in 1987 demonstrated the technical feasibility of a dry horizontal fuel rod consolidation process. Fuel rods from Westinghouse 15 /times/ 15 pressurized water reactor (PWR) spent fuel assemblies were consolidated into canisters to achieve a 2:1 volume reduction ratio. The consolidation equipment was operated at an existing hot cell complex at the INEL. The equipment was specifically designed to interface with the existing facility fuel handling and operational capabilities and was instrumented to provide data collection for process technology research. During the operational phase, data were collected from observation of the consolidation process, fuel assembly handling, and fuel rod behavior and characteristics. Equipment performance was recorded and data measurements were compiled on crud and contamination generated and spread. Fuel assembly skeletons [non-fuel bearing components (NFBC)] were gamma scanned and analyzed for isotopic content and profile. The above data collection was enhanced by extensive photograph and video documentation. The loaded consolidation fuel canisters were utilized for a test of the Transnuclear, Inc. TN-24P dry storage cask with consolidated fuel. The NFBC material was stored for a future volume reduction demonstration project. 14 figs., 4 tabs

Pathway Distiller - multisource biological pathway consolidation.

Science.gov (United States)

Doderer, Mark S; Anguiano, Zachry; Suresh, Uthra; Dashnamoorthy, Ravi; Bishop, Alexander J R; Chen, Yidong

2012-01-01

One method to understand and evaluate an experiment that produces a large set of genes, such as a gene expression microarray analysis, is to identify overrepresentation or enrichment for biological pathways. Because pathways are able to functionally describe the set of genes, much effort has been made to collect curated biological pathways into publicly accessible databases. When combining disparate databases, highly related or redundant pathways exist, making their consolidation into pathway concepts essential. This will facilitate unbiased, comprehensive yet streamlined analysis of experiments that result in large gene sets. After gene set enrichment finds representative pathways for large gene sets, pathways are consolidated into representative pathway concepts. Three complementary, but different methods of pathway consolidation are explored. Enrichment Consolidation combines the set of the pathways enriched for the signature gene list through iterative combining of enriched pathways with other pathways with similar signature gene sets; Weighted Consolidation utilizes a Protein-Protein Interaction network based gene-weighting approach that finds clusters of both enriched and non-enriched pathways limited to the experiments' resultant gene list; and finally the de novo Consolidation method uses several measurements of pathway similarity, that finds static pathway clusters independent of any given experiment. We demonstrate that the three consolidation methods provide unified yet different functional insights of a resultant gene set derived from a genome-wide profiling experiment. Results from the methods are presented, demonstrating their applications in biological studies and comparing with a pathway web-based framework that also combines several pathway databases. Additionally a web-based consolidation framework that encompasses all three methods discussed in this paper, Pathway Distiller (http://cbbiweb.uthscsa.edu/PathwayDistiller), is established to allow

Putting the Corporation in its Place

OpenAIRE

Guinnane, Timothy; Harris, Ron; Lamoreaux, Naomi R.; Rosenthal, Jean-Laurent

2007-01-01

This article challenges the idea that the corporation is a globally superior form of business organization and that the Anglo-American common-law is more conducive to economic development than the code-based legal systems characteristic of continental Europe. Although the corporation had important advantages over the main alternative form of organization (partnerships), it also had disadvantages that limited its appeal to small- and medium-sized enterprises (SMEs). As a result, when businesse...

The Heads (Xefes of the Pardos: the consolidation of an intermediate social sector during the independence of Cartegena de Indias

Directory of Open Access Journals (Sweden)

Jorge Conde Calderón

2012-07-01

Full Text Available This article revises the process through which, the pardo social class consolidated itself as a middle social sector during the independence process. This fact is described through three instances: first, tracking the pardo social presence and mobility within the ancient règime social class that, with its corporative corpus, hierarchies, rights and duties began to be considered in a kind of doubt position due to borbon liberalism. Secondly, the pardo political participation in the government juntas formed in 1810 altogether with its decisive influence in the total independence in November 11th, 1811. Third, the sound consolidation of «los Xefes de los Pardos» -according to Antonio Nariño lexicon- who disputed to the notables the control of the political power in the Estado Soberano, Libre e Independent of Cartagena de Indias.

Is autism partly a consolidation disorder?

Science.gov (United States)

Femia, Lisa A; Hasselmo, Michael E

2002-12-01

Computational modeling has been useful for understanding processes of encoding and consolidation in cortical structures. In particular, this work suggests a role of neuromodulators in setting dynamics for consolidation processes during different stages of waking and sleep. Because autistic individuals show symptoms of a cognitive nature coupled with a high prevalence of comorbid conditions such as epileptiform discharge during sleep and sleep disorders, it is possible that autism could involve a breakdown in consolidation processes, which are essential to build effective cognitive representations of the environment on the basis of individual experiences. In this article, theories of consolidation during different stages of waking and sleep and the role of different neuromodulators in these consolidation processes are reviewed in conjunction with different features of autism, which may be understood in the context of these theories.

Consolidation and Disclosure of SPE

OpenAIRE

中野, 貴之

2011-01-01

The purpose of this study is to discuss what kinds of information are demanded by the users of financial statements and what kinds of problems plague the companies using SPE (special purpose equity), while considering the actual situations of the consolidation and disclosure of SPE in Japan. At present, there is the trend of consolidating a broad range of SPE in Japan, etc., but some users of financial statements point out that it became difficult to understand consolidated financial stat...

Managing Corporate Responsibility Globally and Locally

DEFF Research Database (Denmark)

Brown, Dana; Knudsen, Jette Steen

2012-01-01

Corporate Responsibility (CR) is today an essential component of corporate global strategy. CR can bolster the institutional context for market expansion fill institutional voids or facilitate market entry as a component of non-market strategy. Yet, in fulfilling these functions, CR may need...... to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...

FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE

Directory of Open Access Journals (Sweden)

S. V. KUCHER

2016-12-01

Full Text Available The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process of consolidation of financial reporting indicators. The main problems of consolidated financial statements preparation by business entities in Ukraine are determined. The author determines the theoretical and practical problems of consolidation of financial statements of organizational and methodical character. The comparative analysis of the features of standardization process of financial statements consolidation in the world countries is carried out. The main differences in the requirements for the formation of consolidated financial statements indicators of such countries as the French Republic, the Federal Republic of Germany, the Republic of Belarus and the People’s Republic of China are outlined. The main directions of scientific researches on the improvement of accounting and analytical support for the preparation of consolidated financial statements are formed.

Within the Walls: An Analysis of Sexual Harassment and Sexual Coercion at Naval Consolidated Brig Miramar

Science.gov (United States)

2006-12-01

most commonly cited are “ quid pro quo ” and “hostile environment.” Employers are charged with ensuring that the workplace is free from sexual ...ANALYSIS OF SEXUAL HARASSMENT AND SEXUAL COERCION AT NAVAL CONSOLIDATED BRIG MIRAMAR by Robert M. Collins September 2006 Suzanne M. Johnson...AND SUBTITLE: Within the Walls: An Analysis of Sexual Harassment and Sexual Coercion at Naval Consolidated Brig Miramar 6. AUTHORS Robert M. Collins

The effects of corporate restructuring on hospital policymaking.

Science.gov (United States)

Alexander, J A; Morlock, L L; Gifford, B D

1988-01-01

Hospital corporate restructuring is the segmentation of assets or functions of the hospital into separate corporations. While these functions are almost always legally separated from the hospital, their impact on hospital policymaking may be far more direct. This study examines the effects of corporate restructuring by community hospitals on the structure, composition, and activity of hospital governing boards. In general, we expect that the policymaking function of the hospital will change to adapt to the multicorporate structure implemented under corporate restructuring, as well as the overlapping boards and diversified business responsibilities of the new corporate entity. Specifically, we hypothesize that the hospital board under corporate restructuring will conform more to the "corporate" model found in the business/industrial sector and less to the "philanthropic" model common to most community hospitals to date. Analysis of survey data from 1,037 hospitals undergoing corporate restructuring from 1979-1985 and a comparison group of 1,883 noncorporately restructured hospitals suggests general support for this hypothesis. Implications for health care governance and research are discussed. PMID:3384671

The effects of corporate restructuring on hospital policymaking.

Science.gov (United States)

Alexander, J A; Morlock, L L; Gifford, B D

1988-06-01

Hospital corporate restructuring is the segmentation of assets or functions of the hospital into separate corporations. While these functions are almost always legally separated from the hospital, their impact on hospital policymaking may be far more direct. This study examines the effects of corporate restructuring by community hospitals on the structure, composition, and activity of hospital governing boards. In general, we expect that the policymaking function of the hospital will change to adapt to the multicorporate structure implemented under corporate restructuring, as well as the overlapping boards and diversified business responsibilities of the new corporate entity. Specifically, we hypothesize that the hospital board under corporate restructuring will conform more to the "corporate" model found in the business/industrial sector and less to the "philanthropic" model common to most community hospitals to date. Analysis of survey data from 1,037 hospitals undergoing corporate restructuring from 1979-1985 and a comparison group of 1,883 noncorporately restructured hospitals suggests general support for this hypothesis. Implications for health care governance and research are discussed.

Beyond a Mask and Against the Bottleneck: Retroactive Dual-Task Interference During Working Memory Consolidation of a Masked Visual Target

NARCIS (Netherlands)

Nieuwenstein, Mark; Wyble, Brad

While studies on visual memory commonly assume that the consolidation of a visual stimulus into working memory is interrupted by a trailing mask, studies on dual-task interference suggest that the consolidation of a stimulus can continue for several hundred milliseconds after a mask. As a result,

Consolidation of long-term memory: evidence and alternatives.

Science.gov (United States)

Meeter, Martijn; Murre, Jaap M J

2004-11-01

Memory loss in retrograde amnesia has long been held to be larger for recent periods than for remote periods, a pattern usually referred to as the Ribot gradient. One explanation for this gradient is consolidation of long-term memories. Several computational models of such a process have shown how consolidation can explain characteristics of amnesia, but they have not elucidated how consolidation must be envisaged. Here findings are reviewed that shed light on how consolidation may be implemented in the brain. Moreover, consolidation is contrasted with alternative theories of the Ribot gradient. Consolidation theory, multiple trace theory, and semantization can all handle some findings well but not others. Conclusive evidence for or against consolidation thus remains to be found.

Dynamic modeling of sludge compaction and consolidation processes in wastewater secondary settling tanks.

Science.gov (United States)

Abusam, A; Keesman, K J

2009-01-01

The double exponential settling model is the widely accepted model for wastewater secondary settling tanks. However, this model does not estimate accurately solids concentrations in the settler underflow stream, mainly because sludge compression and consolidation processes are not considered. In activated sludge systems, accurate estimation of the solids in the underflow stream will facilitate the calibration process and can lead to correct estimates of particularly kinetic parameters related to biomass growth. Using principles of compaction and consolidation, as in soil mechanics, a dynamic model of the sludge consolidation processes taking place in the secondary settling tanks is developed and incorporated to the commonly used double exponential settling model. The modified double exponential model is calibrated and validated using data obtained from a full-scale wastewater treatment plant. Good agreement between predicted and measured data confirmed the validity of the modified model.

The Influence of Structure of Joint-Stock Property on the Efficiency of Corporate Management System of Domestic Enterprises

Directory of Open Access Journals (Sweden)

Trokhymchuk Viktoriia V.

2017-03-01

Full Text Available The article is aimed at exploring and analyzing the structure of joint-stock property of Ukrainian enterprises, as well as evaluating its impact on efficiency of the system of corporate management. By studying the results of the privatization of public enterprises and dynamics of the number of companies in recent years, a tendency towards reduction of their total number has been identified. It has been determined that the structure of joint-stock property of domestic enterprises is characterized by a high degree of its concentration. An analysis of the corporate management system of enterprises comparing with the best international practices has displayed a fairly low level of the corporate management efficiency of domestic companies. It has been determined that in these circumstances, consolidation of property in Ukraine became the tool for protecting enterprises from hostile takeover. Measures to eliminate factors, impeding the formation of effective ownership structure of joint-stock property and the related corporate management system, have been proposed. Prospects for further researches will be monitoring changes in the quality of corporate management and property structure of domestic enterprises, as well as studying the factors that cause them.

The Impact of Approved Accounting Standard AASB 1024 “Consolidated Accounts” on the Information Included in Consolidated Financial Statements

OpenAIRE

Pramuka, Bambang Agus

1995-01-01

The intent of consolidated financial statements is to provide meaningful, relevant, useful, and reliable information about the operations of a group of companies. In compliance with AASB 1024 'Consolidated Accounts', and AAS 24 Consolidated Financial Reports', a parent entity now has to include in its consolidated financial statements all controlled entities, regardless of their legal form or the ownership interest held. The new Standard also pr...

Schemas and memory consolidation.

Science.gov (United States)

Tse, Dorothy; Langston, Rosamund F; Kakeyama, Masaki; Bethus, Ingrid; Spooner, Patrick A; Wood, Emma R; Witter, Menno P; Morris, Richard G M

2007-04-06

Memory encoding occurs rapidly, but the consolidation of memory in the neocortex has long been held to be a more gradual process. We now report, however, that systems consolidation can occur extremely quickly if an associative "schema" into which new information is incorporated has previously been created. In experiments using a hippocampal-dependent paired-associate task for rats, the memory of flavor-place associations became persistent over time as a putative neocortical schema gradually developed. New traces, trained for only one trial, then became assimilated and rapidly hippocampal-independent. Schemas also played a causal role in the creation of lasting associative memory representations during one-trial learning. The concept of neocortical schemas may unite psychological accounts of knowledge structures with neurobiological theories of systems memory consolidation.

Corporate against corporate management

OpenAIRE

Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

2010-01-01

In contemporary economic performance, corporate governance is considered an essential prerequisite in building a successful system for creating an attractive investment climate, which is characterized by competing companies oriented and efficient financial markets. Good corporate governance is based on principles of transparency, bias, efficiency, timeliness, completeness and accuracy of information at all levels of management. Companies with good corporate governance and afford easier acc...

Consolidation Processes: Raiders & Targets in Polish Financial Institutions

OpenAIRE

Poteraj, Jarosław

2004-01-01

The work consists of five chapters, an annex and an appendix. In the first chapter the author describes the point of consolidation processes, presents: the meaning of consolidation processes, active and institutional aspects of merger execution, gives a classification of the consolidation processes and considers conditions of execution of consolidations processes in the Polish law, The next chapter concerns reasons of consolidation processes. The author describes there in turn: motives of the...

Sand consolidation

Energy Technology Data Exchange (ETDEWEB)

Spain, H H

1965-01-21

In a sand consolidation method in which there is injected a mixture of resin-forming liquids comprising an aryl-hydroxy low molecular weight compound, a water- soluble aldehyde, and a catalyst, an improvement is claimed which comprises diluting the resin-forming liquids with a diluent and with water so that the yield of the resin is sufficient to consolidate the sand particles with the minimum desirable pressure. The diluent may be mutually soluble in water and in the resin-forming liquids, and does not affect the setting time of the polymer. The aldehyde and the aryl-hydroxy compound may be in ratio of 5:1, and the diluent, methyl alcohol, is present in a ratio of 2:1 with reference to the water.

Culture, corporation and collective action: The Department of Energy's American Indian consultation program on the Nevada Test Site in political ecological perspective

Science.gov (United States)

Halmo, David Brian

In the western United States, Numic-speaking Indian peoples wield more power today than ever before. Following centuries of depopulation, land and resource loss, and directed change interventions aimed at assimilating them into mainstream society, they are revitalizing traditional culture and renewing their claims to lands and resources by demanding equal participation in national-level activities that affect land and resources that were once under their control. In 1994, representatives of Numic Indian tribes representing three ethnic groups involved in consultation with the U.S. Department of Energy on the Nevada Test Site (NTS) decided by consensus to "incorporate" themselves as the Consolidated Group of Tribes and Organizations (CGTO) to defend their common interests in and claims to NTS lands and resources. What caused 16 distinct, autonomous, sovereign American Indian tribal entities to incorporate themselves as a corporate organization? Using a political ecology perspective, this study examines the social, cultural and political processes operating at multiple levels of analysis and applies social and cultural theories of (1) ethnic cultural persistence, (2) the emergence and evolution of collective action groups for defending cultural interests in "common property," (3) the role of corporate and organizational structure and culture in the articulation of social relations between contending groups, and (4) the related shifts or changes in the distribution of structural power as a result of changing policy environments to a case study-based ethnographic analysis of an ongoing program of American Indian consultation.

Data on empirically estimated corporate survival rate in Russia.

Science.gov (United States)

Kuzmin, Evgeny A

2018-02-01

The article presents data on the corporate survival rate in Russia in 1991-2014. The empirical survey was based on a random sample with the average number of non-repeated observations (number of companies) for the survey each year equal to 75,958 (24,236 minimum and 126,953 maximum). The actual limiting mean error ∆ p was 2.24% with 99% integrity. The survey methodology was based on a cross joining of various formal periods in the corporate life cycles (legal and business), which makes it possible to talk about a conventionally active time life of companies' existence with a number of assumptions. The empirical survey values were grouped by Russian regions and industries according to the classifier and consolidated into a single database for analysing the corporate life cycle and their survival rate and searching for deviation dependencies in calculated parameters. Preliminary and incomplete figures were available in the paper entitled "Survival Rate and Lifecycle in Terms of Uncertainty: Review of Companies from Russia and Eastern Europe" (Kuzmin and Guseva, 2016) [3]. The further survey led to filtered processed data with clerical errors excluded. These particular values are available in the article. The survey intended to fill a fact-based gap in various fundamental surveys that involved matters of the corporate life cycle in Russia within the insufficient statistical framework. The data are of interest for an analysis of Russian entrepreneurship, assessment of the market development and incorporation risks in the current business environment. A further heuristic potential is achievable through an ability of forecasted changes in business demography and model building based on the representative data set.

Multi-critera selection of a corporate system by using paired ...

African Journals Online (AJOL)

Abstract. The paper presents the results of comparing foreign corporate information systems (CISs) obtained by using the classical analytic hierarchy process (AHP). The eight most common corporate information systems of international standards were analyzed by 43 criteria, grouped into 7 classes of characteristics.

Status of rod consolidation, 1988

International Nuclear Information System (INIS)

Bailey, W.J.

1989-01-01

It is estimated that the spent fuel storage pools at some domestic light-water reactors will run out of space before 2003, the year that the US Department of Energy currently predicts it will have a repository available. Of the methods being studied to alleviate the problem, rod consolidation is one of the leading candidates for achieving more efficient use of existing space in spent fuel storage pools. Rod consolidation involves mechanically removing all the fuel rods from the fuel assembly hardware (i.e., the structural components) and placing the fuel rods in a close-packed array in a canister without space grids. A typical goal of rod consolidation systems is to insert the fuel rods from two fuel assemblies into a canister that has the same exterior dimensions as one standard fuel assembly (i.e., to achieve a consolidation or compaction ratio of 2:1) and to compact the nonfuel-bearing structural components from those two fuel assemblies by a factor of 10 to 20. This report provides an overview of the current status of rod consolidation in the United States and a small amount of information on related activities in other countries. 85 refs., 36 figs., 5 tabs

Convergence of Corporate and Public Governance

Directory of Open Access Journals (Sweden)

Gérard Hirigoyen

2013-06-01

Full Text Available By analyzing the differences between the corporate and public governance, theoretical and empirical research seems to indicate that the two domains of governance are far too different to share any common aspect. However, in this particular research, it has been argued that public governance is an application of corporate governance. Thus, the research question entails the description and analysis of this possible convergence of the two. Extensive research from literature on corporate governance has been undertaken to establish a relationship between the boards process and the roles that acts as a framework to bridge the gap separating corporate governance from public governance. Corporate governance, at a global level, exists in the for-profit as well as nonprofit organizations. Thus, the definition of this concept needs to be viewed from “an innovative” eye, considering the relationship between the process of the board and roles as characteristic of the public organization and private ones. As the private as well as public organizations are an application of corporate governance, the difference between the two gets narrowed. For the purpose of this research, the case of the French hospitals’ board has been taken into consideration. The members of the public board have been considered for the board process to perform their roles.

Marketing communications in industrial B2b markets enhancing the value of the corporate brand relying on common added values

Directory of Open Access Journals (Sweden)

Jose Ignacio Monrabal

2013-09-01

Full Text Available Today, industrial Business-to-Business (B2B markets are mainly characterized by a highly trained customer for making rational decisions in a highly competitive and global market, requiring more than ever organizations to approach their markets with a single and consistent message. Such demanding scenario requires to define a corporate brand transmitting in one message all the advantages that a Customer may appreciate in the long-term, based not only on what the company stands for in the market, but also the benefits of all its products throughout its portfolio. Such elements are referred as Common Added Values (CAVs, being some general examples the technology, quality, innovation and reliability; the capacity, infrastructure and distribution network; after-sales service policies, support and training; or the price and financial policies. This paper tries to explain the source of this need, describing the main differences between a brand communications model focused on the product or including the main B2B corporate values; and highlighting the main CAVs, to get an industry player either small or large, can succeed in generating brand equity through an integrated marketing communications strategy.

24 CFR 401.401 - Consolidated Restructuring Plans.

Science.gov (United States)

2010-04-01

... PROGRAM (MARK-TO-MARKET) Restructuring Plan § 401.401 Consolidated Restructuring Plans. A PAE may request HUD to approve a Consolidated Restructuring Plan that presents an overall strategy for more than one... resources, HUD will not approve any Consolidated Restructuring Plans that have a detrimental effect on...

Hubungan Corporate Governance, Corporate Social Responsibilities dan Corporate Financial Performance Dalam Satu Continuum

OpenAIRE

Etty Murwaningsari

2009-01-01

This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statist...

7 CFR 1710.108 - Mergers and consolidations.

Science.gov (United States)

2010-01-01

... operating efficiency and financial soundness. (b) After a merger or consolidation, RUS will give priority... 7 Agriculture 11 2010-01-01 2010-01-01 false Mergers and consolidations. 1710.108 Section 1710.108... and Basic Policies § 1710.108 Mergers and consolidations. (a) RUS encourages its borrowers to consider...

Control of Bank Consolidated Financial Statements Quality

Directory of Open Access Journals (Sweden)

Margarita S. Ambarchyan

2013-01-01

Full Text Available The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the characteristic significance factor in the process of consolidated financial statements appraisal by points. The constructed regression model is checked on accuracy and statistical significance. The model can be used by internal auditors and financial analytics as an instrument for bank and non-bank consolidated financial statements quality control

The Financial Effects of Consolidation.

Science.gov (United States)

Streifel, James S.; And Others

1991-01-01

Examination of 19 school district consolidations in 10 states, 1980-84, revealed that, of 6 expenditure categories, only administration showed significant savings 3 years after consolidation, when compared to changes in state average costs during that period. Changes in other expenditure categories varied widely among districts. Contains 22…

Interpretation of Consolidation Test on Søvind Marl

DEFF Research Database (Denmark)

Grønbech, Gitte Lyng; Ibsen, Lars Bo; Nielsen, Benjaminn Nordahl

2012-01-01

The article deals with the interpretation of consolidation test in order to determine the preconsolidation stress; this is done by reviewing different methods. A main point in the article is the interaction between the consolidation and the secondary consolidation strains, and the methods used...... to separate the two strain types. This is in Denmark traditionally done by a √(t)-log(t) description, where the secondary consolidation first starts when the consolidation process is over. This assumption gives an uncertain description of the strain process, since the two processes in reality run...

Guide to Direct Consolidation Loans.

Science.gov (United States)

Department of Education, Washington, DC.

Intended for financial aid counselors, this document provides guidelines to the Federal Direct Consolidation Loan Program for borrowers who are in school, as well as those in repayment, or in default. An introductory section explains the basics of the consolidated loan program, loan categories, and interest rates. Next, standards for borrower…

25 CFR 226.8 - Corporation and corporate information.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

District Consolidation: Rivals Coming Together

Science.gov (United States)

Mart, Dan

2011-01-01

District consolidation is a highly emotional process. One key to success is sticking to the facts. In Iowa, school districts facing financial difficulties or enrollment concerns do not have to move directly to consolidation. In many cases, districts begin by developing sharing agreements. These sharing agreements may start with simple sharing of…

Familiarity speeds up visual short-term memory consolidation.

Science.gov (United States)

Xie, Weizhen; Zhang, Weiwei

2017-06-01

Existing long-term memory (LTM) can boost the number of retained representations over a short delay in visual short-term memory (VSTM). However, it is unclear whether and how prior LTM affects the initial process of transforming fragile sensory inputs into durable VSTM representations (i.e., VSTM consolidation). The consolidation speed hypothesis predicts faster consolidation for familiar relative to unfamiliar stimuli. Alternatively, the perceptual boost hypothesis predicts that the advantage in perceptual processing of familiar stimuli should add a constant boost for familiar stimuli during VSTM consolidation. To test these competing hypotheses, the present study examined how the large variance in participants' prior multimedia experience with Pokémon affected VSTM for Pokémon. In Experiment 1, the amount of time allowed for VSTM consolidation was manipulated by presenting consolidation masks at different intervals after the onset of to-be-remembered Pokémon characters. First-generation Pokémon characters that participants were more familiar with were consolidated faster into VSTM as compared with recent-generation Pokémon characters that participants were less familiar with. These effects were absent in participants who were unfamiliar with both generations of Pokémon. Although familiarity also increased the number of retained Pokémon characters when consolidation was uninterrupted but still incomplete due to insufficient encoding time in Experiment 1, this capacity effect was absent in Experiment 2 when consolidation was allowed to complete with sufficient encoding time. Together, these results support the consolidation speed hypothesis over the perceptual boost hypothesis and highlight the importance of assessing experimental effects on both processing and representation aspects of VSTM. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

26 CFR 1.1502-47 - Consolidated returns by life- nonlife groups.

Science.gov (United States)

2010-04-01

... company subject to taxation under section 831(a). For 1982, only P and L1 are eligible corporations. The... that the group's common parent shall exercise this election to discontinue (and the other members of...

Corporate governance and earnings quality : evidence from the Malaysian banking sector

OpenAIRE

Siniah, Thangamany

2017-01-01

This thesis investigates whether corporate governance conformance by Malaysian banks improves their financial reporting quality. It is motivated by the controversies surrounding corporate governance reforms and the calls for systematic research on its efficacy in the post-reform period. Malaysian banks have been subject to international standards of corporate governance since before and after the 1997–1998 Asian Financial Crisis. Malaysia’s common-law tradition, greater level of financial and...

Teaching Consolidations Accounting: An Approach to Easing the Challenge

Science.gov (United States)

Murphy, Elizabeth A.; McCarthy, Mark A.

2010-01-01

Teaching and learning accounting for consolidations is a challenging endeavor. Students not only need to understand the conceptual underpinnings of the accounting requirements for consolidations, but also must master the complex accounting needed to prepare consolidated financial statements. To add to the challenge, the consolidation process is…

[Impacts of farmland consolidation on farmland landscape].

Science.gov (United States)

Deng, Jinsong; Wang, Ke; Li, Jun; Xu, Junfeng; Shen, Zhangquan; Gao, Yurong

2006-01-01

Farmland consolidation is the act of regulating, improving, and comprehensively renovating the structure, quality, and layout of field, water, road, forestry, and village in the countryside in a certain area by means of administration, economy, law, and engineering techniques according to the goal and usage defined by land use planning, so as to improve farmland use rate and its output rate, to increase farmland area, and to achieve better productive, living, and ecological environment. Recently, farmland consolidation has been carried out all over the country, especially in its economy-developed regions. But, unscientific planning and unsuitable farmland consolidation engineering have negative effects on field ecological system. In this paper, based on the technology of GIS and RS, the basic theories and methods of landscape ecology and a compositive grading method were applied to analysis the dynamics of farmland landscape fragmentation in Tongxiang county. The results showed that the farmland landscape fragmentation in this county was strongly affected by consolidation. More attention should be paid to the protection of farmland landscape during consolidation, and to avoid or decrease the negative effects resulted from unscientific planning and unsuitable farmland consolidation engineering.

Debt financing structure within the state-owned corporations in Kenya

Directory of Open Access Journals (Sweden)

Micah Odhiambo Nyamita

2015-05-01

Full Text Available The current public sector financial management reforms agenda within the state-owned corporations in Kenya aimed at integrating and aligning their performance to vision 2030, has not yet achieved the traction required. This study, therefore, examined the different types of debt financing strategies applied by the various state-owned corporations in Kenya, in comparison to those applied by state-owned corporations from developed and developing economies. The study specifically revealed that private debt financing, through bank loans and payables is commonly used amongst Kenyan state-owned corporations. While, most state-owned corporations from developed and developing economies, such as in America, Europe, Asia and South Africa, use public debt financing, through financial securities, traded in both domestic and international capital markets.

Consolidation of long-term memory: Evidence and alternatives.

OpenAIRE

Meeter, M.; Murre, J.M.J.

2004-01-01

Memory loss in retrograde amnesia has long been held to be larger for recent periods than for remote periods, a pattern usually referred to as the Ribot gradient. One explanation for this gradient is consolidation of long-term memories. Several computational models of such a process have shown how consolidation can explain characteristics of amnesia, but they have not elucidated how consolidation must be envisaged. Here findings are reviewed that shed light on how consolidation may be impleme...

Consolidation of the formation sand by chemical methods

Directory of Open Access Journals (Sweden)

Mariana Mihočová

2006-10-01

Full Text Available The sand control by consolidation involves the process of injecting chemicals into the naturally unconsolidated formation to provide an in situ grain-to-grain cementation. The sand consolidation chemicals are available for some 30 years. Several types of consolidating material were tried. Presently available systems utilize solidified plastics to provide the cementation. These systems include phenol resin, phenol-formaldehyde, epoxy, furan and phenolic-furfuryl.The sand consolidation with the steam injection is a novel technique. This process provides a highly alkaline liquid phase and temperatures to 300 °C to geochemically create cements by interacting with the dirty sand.While the formation consolidation has widely applied, our experience has proved a high level of success.

Distributed learning enhances relational memory consolidation.

Science.gov (United States)

Litman, Leib; Davachi, Lila

2008-09-01

It has long been known that distributed learning (DL) provides a mnemonic advantage over massed learning (ML). However, the underlying mechanisms that drive this robust mnemonic effect remain largely unknown. In two experiments, we show that DL across a 24 hr interval does not enhance immediate memory performance but instead slows the rate of forgetting relative to ML. Furthermore, we demonstrate that this savings in forgetting is specific to relational, but not item, memory. In the context of extant theories and knowledge of memory consolidation, these results suggest that an important mechanism underlying the mnemonic benefit of DL is enhanced memory consolidation. We speculate that synaptic strengthening mechanisms supporting long-term memory consolidation may be differentially mediated by the spacing of memory reactivation. These findings have broad implications for the scientific study of episodic memory consolidation and, more generally, for educational curriculum development and policy.

Dysfunctional overnight memory consolidation in ecstasy users.

Science.gov (United States)

Smithies, Vanessa; Broadbear, Jillian; Verdejo-Garcia, Antonio; Conduit, Russell

2014-08-01

Sleep plays an important role in the consolidation and integration of memory in a process called overnight memory consolidation. Previous studies indicate that ecstasy users have marked and persistent neurocognitive and sleep-related impairments. We extend past research by examining overnight memory consolidation among regular ecstasy users (n=12) and drug naïve healthy controls (n=26). Memory recall of word pairs was evaluated before and after a period of sleep, with and without interference prior to testing. In addition, we assessed neurocognitive performances across tasks of learning, memory and executive functioning. Ecstasy users demonstrated impaired overnight memory consolidation, a finding that was more pronounced following associative interference. Additionally, ecstasy users demonstrated impairments on tasks recruiting frontostriatal and hippocampal neural circuitry, in the domains of proactive interference memory, long-term memory, encoding, working memory and complex planning. We suggest that ecstasy-associated dysfunction in fronto-temporal circuitry may underlie overnight consolidation memory impairments in regular ecstasy users. © The Author(s) 2014.

NEW CORPORATE REPORTING TRENDS. ANALYSIS ON THE EVOLUTION OF INTEGRATED REPORTING

OpenAIRE

Dragu Ioana; Tiron-Tudor Adriana

2013-01-01

The objective of this paper is to present the new corporate reporting trends of the 21st century. Integrated reporting has been launched through a common initiative of the International Integrated Reporting Committee and global accounting organizations. However, the history of integrated reports starts before the initiative of the IIRC, and goes back in time when large corporations begun to disclose sustainability and corporate social responsibility information. Further on, we claim that the ...

77 FR 17091 - Trust Land Consolidation Draft Plan

Science.gov (United States)

2012-03-23

... DEPARTMENT OF THE INTERIOR Office of the Secretary Trust Land Consolidation Draft Plan AGENCY... reopening the period for commenting on the Cobell Land Consolidation Program Draft Plan (also known as the Trust Land Consolidation Draft Plan), which is the draft plan for accomplishing these goals. DATES...

12 CFR 571.23 - Contents of opt-out notice; consolidated and equivalent notices.

Science.gov (United States)

2010-01-01

... TREASURY FAIR CREDIT REPORTING Affiliate Marketing § 571.23 Contents of opt-out notice; consolidated and... concise, and must accurately disclose: (i) The name of the affiliate(s) providing the notice. If the notice is provided jointly by multiple affiliates and each affiliate shares a common name, such as “ABC...

The Relationship of Corporate Governance, Corporate Social Responsibilities and Corporate Financial Performance in One Continuum

OpenAIRE

Murwaningsari, Etty

2010-01-01

This study aims to identify the impact of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance.It examines 126 manufacturing companies listed at the Indonesian Stock Exchange (IDX) and have issued audited financial statements for 2006. The statistical method used to test the hypothesis is Path Analysis. The main results suggest that Good Corporate Governance has effects on both Corpor...

CORPORATE CULTURE AS A TOOL TO IMPROVE SAFETY CULTURE

Directory of Open Access Journals (Sweden)

Erika SUJOVÁ

2013-07-01

Full Text Available The aim of the article is to explain interconnectivity between corporate culture and safety culture, which aim to utilize motivation to prevent work accidents and other unwanted events in an enterprise. The article deals with ways how to improve approaches to Occupational Health & Safety, OH&S, at work place through proper direction of corporate culture. It introduces internal and external determinants of corporate culture, which have a significant effect. The article introduces common features of corporate culture and safety culture as an element of the OH&S management system with emphasis on system effectiveness. The final portion of the article presents the hierarchy of needs model, which may serve as a basis motivating employees to follow safety and health rules at work place.

Changing the countryside by land consolidation

NARCIS (Netherlands)

Benthem, Roelof Jan

Land consolidation is a system of technical and legal measures for the improvement of farming conditions and land productivity. In western and central Europe, the execution of these land consolidation schemes causes great changes in the appearance of the countryside: existing landscape elements such

Process for soil consolidation

Energy Technology Data Exchange (ETDEWEB)

Herrick, F W; Brandstrom, R I

1967-01-09

In this process for the formation of a consolidated aggregate, a mass of solid particles is combined with an aqueous alkaline consolidating compound which forms a gel. This gel consists principally of a mixture of the following: a vegetable polyphenolic material; one of the group of catechins; condensed tannins and extract of the bark of coniferous trees; with 1-10% by weight of formaldehyde; and a catalyst of the group of water-soluble salts of chromium, iron, and aluminum. This catalyst serves to catalyze the reaction of formation of the gel.

Apparatus for consolidation of earth formations

Energy Technology Data Exchange (ETDEWEB)

Brandt, H

1968-02-08

Earth formations are consolidated by injecting into the formation a fluid medium through vertically spaced perforations; a device lowered into the borehole permits creating chambers isolated from each other and communicating with only one, or a group of perforations. These chambers are connected through valved conduits to a reservoir of the consolidating medium. Each chamber or each group of chambers has its own supply conduit, and flow-measuring means are provided in each conduit. The valves may be magnetic valves, controlled electrically from the surface; the reservoirs for the consolidating medium may be equipped with hydraulically actuated pistons. (8 claims)

Some issues in ownership structure and corporate governance

Directory of Open Access Journals (Sweden)

K.A. Darshana Lakmal

2014-10-01

Full Text Available Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders — shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate governance has been commonly defined as the rules and procedures in place for governing an organization. It is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. Corporate governance principles and codes have been developed in different countries and issued from stock exchanges, corporations, institutional investors, or associations (institutes of directors and managers with the support of governments and international organizations. As a rule, compliance with these governance recommendations is not mandated by law, although the codes linked to stock exchange listing requirements may have a coercive effect. However, given the rapid developments within the field and the increasing prominence of corporate governance in the modern world, this definition may be considered too narrow. Corporate governance, while a topic that has been examined in considerable depth in many areas, is widely applicable to a vast array of topics and issues. This study contributes to the literature by extending the mainly based on board literature to where there are important institutional differences and issues in ownership structure and corporate governance system and seeks to address new and emerging issues which have yet to be closely examined and have, to a degree, been overlooked

What determines the informativeness of firms' explanations for deviations from the Dutch corporate governance code?

NARCIS (Netherlands)

Hooghiemstra, R.B.H.

2012-01-01

The comply-or-explain principle is a common feature of corporate governance codes. While prior studies investigated compliance with corporate governance codes as well as the effects of compliance on firm behaviour and performance, explanations for deviations from a corporate governance code remain

The Effects of Globalisation on Corporate Communication

DEFF Research Database (Denmark)

Sanden, Guro Refsum

One important effect of globalisation for the multinational corporation (MNC) is the increasing diversity of the workforce, which becomes clear through the variety of different language backgrounds found among employees at all levels of the organisation. In order to overcome the linguistic barriers...... presented by the multilingual workforce, MNCs may try to implement various language policies or strategies to regulate the internal communicative environment, for example by adopting a common corporate language, or deploy language management tools such as language training for employees or use...

[The consolidation of memory, one century on].

Science.gov (United States)

Prado-Alcala, R A; Quirarte, G L

The theory of memory consolidation, based on the work published by Georg Elias Muller and Alfons Pilzecker over a century ago, continues to guide research into the neurobiology of memory, either directly or indirectly. In their classic monographic work, they concluded that fixing memory requires the passage of time (consolidation) and that memory is vulnerable during this period of consolidation, as symptoms of amnesia appear when brain functioning is interfered with before the consolidation process is completed. Most of the experimental data concerning this phenomenon strongly support the theory. In this article we present a review of experiments that have made it possible to put forward a model that explains the amnesia produced in conventional learning conditions, as well as another model related to the protection of memory when the same instances of learning are submitted to a situation involving intensive training. Findings from relatively recent studies have shown that treatments that typically produce amnesia when they are administered immediately after a learning experience (during the period in which the memory would be consolidating itself) no longer have any effect when the instances of learning involve a relatively large number of trials or training sessions, or relatively high intensity aversive events. These results are not congruent with the prevailing theories about consolidation.

29 CFR 4011.6 - Mergers, consolidations, and spinoffs.

Science.gov (United States)

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Mergers, consolidations, and spinoffs. 4011.6 Section 4011... REPORTING AND DISCLOSURE REQUIREMENTS DISCLOSURE TO PARTICIPANTS § 4011.6 Mergers, consolidations, and spinoffs. In the case of a plan involved in a merger, consolidation, or spinoff transaction that becomes...

Synaptic consolidation across multiple timescales

Directory of Open Access Journals (Sweden)

Lorric Ziegler

2014-03-01

Full Text Available The brain is bombarded with a continuous stream of sensory events, but retains only a small subset in memory. The selectivity of memory formation prevents our memory from being overloaded with irrelevant items that would rapidly bring the brain to its storage limit; moreover, selectivity also prevents overwriting previously formed memories with new ones. Memory formation in the hippocampus, as well as in other brain regions, is thought to be linked to changes in the synaptic connections between neurons. In this view, sensory events imprint traces at the level of synapses that reflect potential memory items. The question of memory selectivity can therefore be reformulated as follows: what are the reasons and conditions that some synaptic traces fade away whereas others are consolidated and persist? Experimentally, changes in synaptic strength induced by 'Hebbian' protocols fade away over a few hours (early long-term potentiation or e-LTP, unless these changes are consolidated. The experiments and conceptual theory of synaptic tagging and capture (STC provide a mechanistic explanation for the processes involved in consolidation. This theory suggests that the initial trace of synaptic plasticity sets a tag at the synapse, which then serves as a marker for potential consolidation of the changes in synaptic efficacy. The actual consolidation processes, transforming e-LTP into late LTP (l-LTP, require the capture of plasticity-related proteins (PRP. We translate the above conceptual model into a compact computational model that accounts for a wealth of in vitro data including experiments on cross-tagging, tag-resetting and depotentiation. A central ingredient is that synaptic traces are described with several variables that evolve on different time scales. Consolidation requires the transmission of information from a 'fast' synaptic trace to a 'slow' one through a 'write' process, including the formation of tags and the production of PRP for the

The nature of short-term consolidation in visual working memory.

Science.gov (United States)

Ricker, Timothy J; Hardman, Kyle O

2017-11-01

Short-term consolidation is the process by which stable working memory representations are created. This process is fundamental to cognition yet poorly understood. The present work examines short-term consolidation using a Bayesian hierarchical model of visual working memory recall to determine the underlying processes at work. Our results show that consolidation functions largely through changing the proportion of memory items successfully maintained until test. Although there was some evidence that consolidation affects representational precision, this change was modest and could not account for the bulk of the consolidation effect on memory performance. The time course of the consolidation function and selective influence of consolidation on specific serial positions strongly indicates that short-term consolidation induces an attentional blink. The blink leads to deficits in memory for the immediately following item when time pressure is introduced. Temporal distinctiveness accounts of the consolidation process are tested and ruled out. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase III of the Prototypical Rod Consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod Consolidation System as described in the NUS Phase II Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase III effort the system was tested on a component, subsystem, and system level. Volume IV provides the Operating and Maintenance Manual for the Prototypical Rod Consolidation System that was installed at the Cold Test Facility. This document, Book 1 of Volume IV, discusses: Process overview functional descriptions; Control system descriptions; Support system descriptions; Maintenance system descriptions; and Process equipment descriptions

Prototypical Rod Consolidation Demonstration Project

International Nuclear Information System (INIS)

1993-05-01

The objective of Phase III of the Prototypical Rod Consolidation Demonstration Project (PRCDP) was to procure, fabricate, assemble, and test the Prototypical Rod Consolidation System as described in the NUS Phase II Final Design Report. This effort required providing the materials, components, and fabricated parts which makes up all of the system equipment. In addition, it included the assembly, installation, and setup of this equipment at the Cold Test Facility. During the Phase III effort the system was tested on a component, subsystem, and system level. Volume IV provides the Operating and Maintenance Manual for the Prototypical Rod Consolidation System that was installed at the Cold Test Facility. This document, Book 4 of Volume IV, discusses: Off-normal operating and recovery procedures; Emergency response procedures; Troubleshooting procedures; and Preventive maintenance procedures

Genesis and Development of Consolidated Financial Statements

OpenAIRE

Kostyantyn Bezverkhiy

2015-01-01

In the context of economy globalization it is the mission of consolidated financial statements to meet demands of users for financial information about activities of a company group as one company. The article is devoted to study of genesis and development of consolidated financial statements of companies. Historical prerequisites of genesis of consolidated financial statements are shown as well as factors which conduced to their spreading. The approaches are elucidated to preparation of cons...

Control of Bank Consolidated Financial Statements Quality

OpenAIRE

Margarita S. Ambarchyan

2013-01-01

The author presents the multiple linear regression model of bank consolidated financial statements quality. The article considers six characteristics that can be used to estimate the level of bank consolidated financial statements quality. The multiple linear regression model was developed, using the results of point-based system of consolidated financial statements of thirty European bank and financial groups on the basis of the developed characteristics. The author offers to use the charact...

24 CFR 92.608 - Consolidated plan.

Science.gov (United States)

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Consolidated plan. 92.608 Section 92.608 Housing and Urban Development Office of the Secretary, Department of Housing and Urban Development HOME INVESTMENT PARTNERSHIPS PROGRAM American Dream Downpayment Initiative § 92.608 Consolidated...

10 CFR 1040.123 - Consolidated or joint hearings.

Science.gov (United States)

2010-01-01

... ACTIVITIES Enforcement Opportunity for Hearing § 1040.123 Consolidated or joint hearings. In cases in which... 10 Energy 4 2010-01-01 2010-01-01 false Consolidated or joint hearings. 1040.123 Section 1040.123... departments or agencies, where applicable, provide for the conduct of consolidated or joint hearings and for...

Reward value determines memory consolidation in parasitic wasps.

Science.gov (United States)

Kruidhof, H Marjolein; Pashalidou, Foteini G; Fatouros, Nina E; Figueroa, Ilich A; Vet, Louise E M; Smid, Hans M; Huigens, Martinus E

2012-01-01

Animals can store learned information in their brains through a series of distinct memory forms. Short-lasting memory forms can be followed by longer-lasting, consolidated memory forms. However, the factors determining variation in memory consolidation encountered in nature have thus far not been fully elucidated. Here, we show that two parasitic wasp species belonging to different families, Cotesia glomerata (Hymenoptera: Braconidae) and Trichogramma evanescens (Hymenoptera; Trichogrammatidae), similarly adjust the memory form they consolidate to a fitness-determining reward: egg-laying into a host-insect that serves as food for their offspring. Protein synthesis-dependent long-term memory (LTM) was consolidated after single-trial conditioning with a high-value host. However, single-trial conditioning with a low-value host induced consolidation of a shorter-lasting memory form. For Cotesia glomerata, we subsequently identified this shorter-lasting memory form as anesthesia-resistant memory (ARM) because it was not sensitive to protein synthesis inhibitors or anesthesia. Associative conditioning using a single reward of different value thus induced a physiologically different mechanism of memory formation in this species. We conclude that the memory form that is consolidated does not only change in response to relatively large differences in conditioning, such as the number and type of conditioning trials, but is also sensitive to more subtle differences, such as reward value. Reward-dependent consolidation of exclusive ARM or LTM provides excellent opportunities for within-species comparison of mechanisms underlying memory consolidation.

CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS

OpenAIRE

Tănase Alin-Eliodor; Calotă Traian-Ovidiu

2013-01-01

This article is focuses on accounting consolidation techniques and the preparation of consolidation worksheets for the components of financial statements (statement of comprehensive income, statement of changes in equity, and financial position). The presented group includes parent company, two subsidiaries (only one fully controlled by the parent company) and a jointly controlled entity. The financial statements are presented under the following standards IFRS 3 Business Combination, IAS 27 ...

10 CFR 4.64 - Consolidated or joint hearings.

Science.gov (United States)

2010-01-01

... Consolidated or joint hearings. In cases in which the same or related facts are asserted to constitute... 10 Energy 1 2010-01-01 2010-01-01 false Consolidated or joint hearings. 4.64 Section 4.64 Energy... or agencies, where applicable, provide for the conduct of consolidated or joint hearings, and for the...

Consolidated Lunar Atlas

Data.gov (United States)

National Aeronautics and Space Administration — The Consolidated Lunar Atlas is a collection of the best photographic images of the moon, including low-oblique photography, full-moon photography, and tabular and...

26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

Science.gov (United States)

2010-04-01

... operating loss attributable to such member. (iii) Foreign expropriation losses. An election under section... expropriation loss) may be made for a consolidated return year only if the sum of the foreign expropriation... expropriation losses, or (b) the consolidated net operating loss. (3) Absorption rules. For purposes of...

Sandia solidification process: consolidation and characterization. Part I. Consolidation studies

International Nuclear Information System (INIS)

Johnstone, J.K.

1978-05-01

The consolidation behavior of a complex polycrystalline ceramic nuclear waste form composed of titanates, zeolite, and metallic silicon was studied. Initial solidification takes place by an ion exchange process. The resulting powder exhibits a large surface area, approximately 350 m 2 /g, and several decomposition, crystallization and phase change reactions from room temperature to 1100 0 C. In spite of the large surface area, consolidation by cold pressing and atmospheric sintering to 1100 0 C was not satisfactory. Vacuum hot pressing was found to produce fully dense pellets (less than 1% residual porosity) under very mild conditions, 6.9 MPa (1100 psi) and 1100 0 C. The dominant densification mechanism was viscous flow. Under less than optimum hot pressing conditions, three stages of densification were observed. Initial densification took place by particle rearrangement which was described with a viscous flow model. Second stage densification occurred by a solution-precipitation process controlled by a phase boundary dissolution reaction. In several cases, a third, final densification stage was observed. Detailed studies describe the effects of heating rate, processing temperature, pressure, residence time, atmosphere, composition, heat treatment, and the addition of consolidation aids on the densification behavior. In addition, fully radioactive high level mixed fission product titanate/waste pellets (1.27 cm diameter) were hot pressed at Oak Ridge National Laboratory to demonstrate the feasibility of such a process in a remotely operated hot cell. High density uniform pellets were obtained

The consolidation of annual accounts in the Swiss Federal Government

OpenAIRE

Vollenweider, Petra

2011-01-01

Financial reporting in the public sector is influenced by the private sector accounting standards. The Swiss Federal Government has recently started to prepare consolidated financial statements. The purpose of this study is to describe how the Swiss Federal Government is doing its consolidated financial statements. Theoretically there are different consolidation theories and methods. The choice of consolidation method can explain which consolidation theory is used when the financial statement...

同一控制下吸收合并会计处理方法探讨%The Discussion of Accounting Methods of Consolidation by Merger Under the Common Control

Institute of Scientific and Technical Information of China (English)

许仁青; 潘施情

2012-01-01

本文讨论了同一控制下吸收合并会计处理的两种方法,指出了二者的本质区别在于“是否保留被合并企业的留存收益”,并提出了自己的看法.%The paper discusses two accounting methods of consolidation by merger under the common control . It points out that the essential difference between them is whether the combined enterprise' s retained earnings should be retained and puts forward its own views.

Direct liability of corporations and their personnel under CERCLA

International Nuclear Information System (INIS)

Landreth, L.W.

1991-01-01

The prevailing liability theory applied to those persons who have caused, through their action or inaction, the release of a hazardous substance is that CERCLA provides a statutory basis for direct personal liability This direct avenue to liability is in conflict with well-settled principles of corporate limited liability. This paper discusses the impact CERCLA has had on the common law concepts of liability for corporations and their members

Corporate Brand Trust as a Mediator in the Relationship between Consumer Perception of CSR, Corporate Hypocrisy, and Corporate Reputation

Directory of Open Access Journals (Sweden)

Hanna Kim

2015-03-01

Full Text Available The aim of this research is to investigate the relationship between consumer perception of Corporate Social Responsibility (CSR, corporate brand trust, corporate hypocrisy, and corporate reputation. Based on the one-to-one interview method using a structured questionnaire of 560 consumers in South Korea, the proposed model was estimated by structural equation modeling analysis. The model suggests that consumer perception of CSR influences consumer attitudes toward a corporation (i.e., perceived corporate hypocrisy and corporate reputation by developing corporate brand trust. This in turn further enhances corporate reputation while decreasing corporate hypocrisy. The findings of our study demonstrate that consumer perception of CSR is an antecedent to corporate brand trust, which fully mediates the relationship between consumer perception of CSR and corporate reputation. In addition, corporate brand trust has the role of partial mediator in the relationship between consumer perception of CSR and corporate hypocrisy. These results imply that to better understand the relationship between consumer perception of CSR and consumer attitudes toward a corporation, it is necessary to consider corporate brand trust as an important mediating variable. The theoretical and practical implications of this study are discussed, together with its limitations and potential for future research.

Corporate finance

OpenAIRE

P. Quiry; Y. Le Fur; A. Salvi; M. Dallocchio; P. Vernimmen

2011-01-01

Corporate Finance: Theory and Practice, 3rd Edition, the website www.vernimmen.com and the Vernimmen.com newsletter are all written and created by an author team who are both investment bankers/corporate financiers and academics. This book covers the theory and practice of Corporate Finance from a truly European perspective. It shows how to use financial theory to solve practical problems and is written for students of corporate finance and financial analysis and practising corporate financie...

Oncologists’ Perspectives on Consolidation Radiation Treatment after Chemotherapy for Lymphomas: A Survey Study by the Lymphoma Working Committee of the Turkish Oncology Group (TOG)

Science.gov (United States)

Tanriverdi, Ozgur; Barista, Ibrahim; Paydas, Semra; Nayir, Erdinc; Karakas, Yusuf

2017-11-26

In this study, we aimed to determine the perspectives of medical and radiation oncologists regarding consolidation radiotherapy in patients with a complete response after chemotherapy for Hodgkin’s and non-Hodgkin’s lymphomas. The survey was designed to identify demographic and occupational features of medical and radiation oncologists and their views on application of consolidation radiotherapy in their clinical practices, as based on a five-point Likert scale (never, rarely, sometimes, often, and always). The study covered 263, out of 935, physicians working in the oncology field as either medical or radiation oncologists; the rate of return on the invitations to participate was 28%. The majority of the participants were male radiation oncologists, with a duration of between 5 and 10 years of work as a university hospital official, and the mean age was 38 ± 14 (years). Although the most commonly followed international guidelines were NCCN, among the physicians, the majority of the respondents suggested that the guidelines were unclear regarding recommendations for consolidative radiotherapy. The administered dose for consolidative radiotherapy in lymphoma patients was indicated as 40 Gy by 49% of all the physicians and the most common cause of hesitancy concerning consolidative radiation treatment was the risk of secondary malignancies as a long-term adverse effect (54%). In conclusion, we suggest that medical oncologists could be most active in the treatment of lymphoma through a continuous training program about lymphomas and current national guidelines. Creative Commons Attribution License

Operation and consolidation: lifetime of equipment and priorities TS

CERN Document Server

Béjar-Alonso, Isabel

2008-01-01

Since 1999 the TS department has benchmarked his services with the industry and other research laboratories and has prepared several consolidation plans. An evaluation of the results obtained from the different consolidation plans will be summarized. The difference between the projects achieved and those planned will be analyzed. The impact of the differed consolidation and of the maintenance backlog will be analyzed in order to present the future TS consolidation strategy

Neutron and high-contrast X-ray micro-radiography as complementary tools for monitoring organosilicon consolidants in natural building stones

Energy Technology Data Exchange (ETDEWEB)

Slavíková, Monika, E-mail: Monika.Slavikova@vscht.cz [Department of Chemical Technology of Monuments Conservation, Institute of Chemical Technology in Prague, Prague 6 CZ-16628 (Czech Republic); Krejčí, František [Institute of Experimental and Applied Physics, Czech Technical University in Prague, Prague 2 CZ-12800 (Czech Republic); Kotlík, Petr [Department of Chemical Technology of Monuments Conservation, Institute of Chemical Technology in Prague, Prague 6 CZ-16628 (Czech Republic); Jakůbek, Jan [Institute of Experimental and Applied Physics, Czech Technical University in Prague, Prague 2 CZ-12800 (Czech Republic); Tomandl, Ivo; Vacík, Jiří [Nuclear Physics Institute, Academy of Sciences of the Czech Republic, CZ-25800, Rez Near Prague (Czech Republic)

2014-11-01

The monitoring of consolidants and other treatment product in stones is currently of great importance in various restoration studies. We use neutron and high-contrast X-ray micro-radiography as complementary non-destructive techniques for monitoring of organosilicon consolidants in the Opuka stone. Thanks to different sensitivities of both techniques in relation to the elemental composition, the effect of addition of the contrast agent (3-iodopropyl)trimethoxysilane commonly used in stone consolidation monitoring with X-ray radiography is evaluated. As the addition of the contrast agent to the original consolidation product alters important parameters such as the penetration depth, the understanding of the behaviour of the modified consolidation mixture is essential for verification of the reliability of the method. By comparing results from both methods, the respective radiographs show consistency in terms of homogeneity and penetration depth for all investigated concentrations of the used contrast agent. The presented results further demonstrate that the application of the contrast agent apparently changes the penetration depth, but these changes are, especially for very low concentrations (up to 1%) for most of the studies needed, negligible.

Corporate Social Responsibility of Multinational Oil Corporations to ...

African Journals Online (AJOL)

Corporate Social Responsibility of Multinational Oil Corporations to Host ... Exxon Mobil and Elf oil Nigeria Limited within their corporate-community relations strategy in the ... The paper concludes by exploring the implications for partnerships' ...

Patterns of failure following bone marrow transplantation for metastatic breast cancer: the role of consolidative local therapy

International Nuclear Information System (INIS)

Shah, Amit B.; Hartsell, William F.; Ghalie, Richard; Kaizer, Herbert

1995-01-01

Purpose: The purpose of this analysis is to evaluate the patterns of failure and the role of local therapy in conjunction with bone marrow transplantation (BMT) for metastatic or recurrent breast cancer. Methods and Materials: Between June 1986 and November 1991, 46 patients with hormone unresponsive metastatic or recurrent breast cancer underwent high dose chemotherapy (HDC) with hematopoietic stem cell support. The most commonly used preparative regimen consisted of thiotepa (750 mg/m 2 ), cisplatin (150 mg/m 2 ), and cyclophosphamide (120 mg/kg) followed by autologous BMT. Consolidative surgery or irradiation was considered in patients whose cancer responded to BMT and had localized sites of disease. Results: Six patients (13%) died of BMT-related complications. Of the remaining 40 patients, 22 were candidates for consolidative therapy, and 18 of those patients received consolidative irradiation (17 patients) or surgery (1 patient) to one or more sites. At median follow-up of 27 months (range, 20-78), 12 of 18 (67%) patients have continuous local control at the 22 consolidated sites (1 of 4 controlled at chest wall sites, 7 of 8 at regional nodal sites, 7 of 7 at localized bone sites, and 1 of 3 at lung/mediastinal sites). Toxicity of consolidative irradiation was mainly limited to myelosuppression in 6 of 17 patients. Two patients did not complete the consolidative local therapy, one because of hematologic toxicity and one because of rapid systemic tumor progression during treatment. Conclusion: In patients with localized areas of extravisceral metastases, consolidative irradiation is feasible with acceptable hematologic toxicity. Consolidative irradiation can result in continuous local control, especially in isolated bone metastases and in regional nodal sites; however, the advantage is less clear in patients undergoing consolidative irradiation for chest wall failures. Because distant visceral metastases still remain a major site of failure after this HDC

20 CFR 410.646 - Consolidated issues.

Science.gov (United States)

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Consolidated issues. 410.646 Section 410.646..., Finality of Decisions, and Representation of Parties § 410.646 Consolidated issues. When one or more additional issues are raised by the Administrative Law Judge pursuant to § 410.637, such issues may, in the...

How Corporate Governance Affects Strategy of Corporations : - Lessons from Enron Corporation -

OpenAIRE

Ahmed, Hameed; Najam, Ali

2006-01-01

Corporate governance is a subject of academic and professional debate. It has and it will continue to be a topic under scrutiny for subsequent deliberations since there are many different research dimensions and contexts associated with it. However, it has been observed that the linkage between corporate governance and strategy of a corporation remains as an untapped area with considerable avenues of research. This paper tends to explore this linkage, using Enron scandal as backdrop. In the a...

APPLICABILITY OF CONSOLIDATED TECHNIQUES IN THE VIEW OF ROMANIAN ACCOUNTING REGULATIONS

Directory of Open Access Journals (Sweden)

Cristina Rosu

2016-06-01

Full Text Available The accounting regulations are more and more interested in groups of companies. In some cases, these regulations require for preparing the consolidated financial statements. This is the task of the parent company who keeps the consolidated accounts. To accomplish its goals, the consolidated accounting uses a couple of, so-called, consolidation techniques. These are applied in the case of groups of companies with a complex structure. Their goal is to elaborate the consolidated financial statements using a set of methods and empirical skills. In this article we synthetize and apply the consolidation techniques in the view of Romanian accounting regulations. The Romanian practice has revealed, especially, two techniques: one based on direct consolidation and another one based on multiple levels (phased consolidation. Therefore, this work regards only the technical side of consolidated accounting, accounting records being evaded. Furthermore, we focus only on the preparation of the consolidated balance sheet in the case of some hypothetical groups of companies.

Corporate identity as a factor of corporate security

OpenAIRE

Perelygina, Elena

2011-01-01

Forming-up of the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

Agrofood chains: a viable alternative for sustainable rural development or consolidation of big business?

Directory of Open Access Journals (Sweden)

María Rosa Yumbla

2013-10-01

Full Text Available Beginning in the 90s, following patterns that responded to the global corporate food regime, the government of Ecuador encouraged the formation of agro-food chains, among them, the chain of corn-animal feed- poultry. The food chain includes two service links (SL and four productive links (PL controlled by companies such as Pronaca, Agripac, Ecuaquímica and Supermaxi. These companies implemented horizontal, vertical, financial, and brand integrations, as strategies to consolidate market power and something even more prejudicial –the shaping of decisions regarding what and how to plant, and the available choices of what and how to consume– progressively creating a gap between producers and consumers.This model promotes corn monoculture through contract farming, encourages the use of agrochemicals, and endorses large poultry and swine processing factories which cause air, soil and water pollution from the ‘by products’, gas, feces and urine produced by the animals. Additionally, it promotes, supports an increases the consumption of animal protein, which is energy inefficient.The article discusses the consolidation of the agro-food chain, corn –processed food– poultry, and their links in order to determine if the integration of producers and consumers in this chain is an alternative to equitable development. Or are they part of the business strategies that respond to global food systems?

Corporate Identity as a Factor of Corporate Security

Directory of Open Access Journals (Sweden)

Elena B. Perelygina

2011-01-01

Full Text Available Forming-upof the corporate identity is based on cognitive, affective and conative elements of corporate culture. The group as an entity choosing goals and values ensures a certain response to standards and values of corporate culture within the parameters of its social responsibility. Corporate security as security of community and cooperation acts as a form of organizational and ethical approach to developing socially responsible attitude of government and business.

Corporate Hybrid Bonds

OpenAIRE

Ahlberg, Johan; Jansson, Anton

2016-01-01

Hybrid securities do not constitute a new phenomenon in the Swedish capital markets. Most commonly, hybrids issued by Swedish real estate companies in recent years are preference shares. Corporate hybrid bonds on the other hand may be considered as somewhat of a new-born child in the family of hybrid instruments. These do, as all other hybrid securities, share some equity-like and some debt-like characteristics. Nevertheless, since 2013 the interest for the instrument has grown rapidly and ha...

Pulmonary tuberculosis with airspace consolidation vs mycoplasma pneumonia in adults: high-resolution CT findings

Energy Technology Data Exchange (ETDEWEB)

Cha, Chull Hee; Choi, Gyo Chang; Park, Jai Soung; Hwang, Jung Hwa; Kim, Kyung Rak; Im, Han Haek; Kim, Dae Ho; Choi, Deuk Lin [Soonchunghyang Univ. College of Medicine, Seoul (Korea, Republic of)

1997-02-01

To analyse and compare high-resolution CT findings of pulmonary tuberculosis with consolidation and mycoplasma pneumonia. Twenty patients with pulmonary tuberculosis [confirmed by sputum culture (n=9) and bronchoscopic biopsy (n=11)] and airspace consolidation on high-resolution CT and 17 patients with mycoplasma pneumonia, confirmed by serologic test, were included in this study. High-resolution CT findings were analyzed in terms of ground-glass opacities, distribution of consolidation, type of nodules, cavities, interlobular septal thickening, bronchial dilatations, bronchial wall thickening and pleural effusion. In patients with tuberculosis, average age was 33.5 years (range, 20-67); in those with mycoplasma pneumonia it was 32.5 years (range, 17-74). Segmental and subsegmental distributions were most common in both diseases; the preferred site of consolidation was different, however; for tuberculosis it was the upper lobes (13 cases, 65%; bilateral involvement, 7 cases); for mycoplasma pneumonia it was the lower lobes (11 cases, 64.7%). Non-segmental (diffuse and random) distribution of ground-glass opacities were seen in two patients(11.8%) with mycoplasma pneumonia. Centrilobular nodules, branching linear opacities and alveolar nodules were not different in both diseases, but there were nodules above 10mm in 14 cases of tuberculosis and in only one case of mycoplasma pneumonia. Tree-in-bud appearances were seen in five cases of tuberculosis. Cavities without air-fluid level were noted in ten cases of tuberculosis. Other interlobular septal thickening, bronchial wall thickening, bronchial dilatation and pleural effusion were not different in both diseases. There was considerable overlap between high resolution CT findings of tuberculosis with airspace consolidation and those of mycoplasma pneumonia. The location of consolidation, type of nodules, and the presence of tree-in-bud appearance and cavities help in the differentiation of the two diseases, however.

Pulmonary tuberculosis with airspace consolidation vs mycoplasma pneumonia in adults: high-resolution CT findings

International Nuclear Information System (INIS)

Cha, Chull Hee; Choi, Gyo Chang; Park, Jai Soung; Hwang, Jung Hwa; Kim, Kyung Rak; Im, Han Haek; Kim, Dae Ho; Choi, Deuk Lin

1997-01-01

To analyse and compare high-resolution CT findings of pulmonary tuberculosis with consolidation and mycoplasma pneumonia. Twenty patients with pulmonary tuberculosis [confirmed by sputum culture (n=9) and bronchoscopic biopsy (n=11)] and airspace consolidation on high-resolution CT and 17 patients with mycoplasma pneumonia, confirmed by serologic test, were included in this study. High-resolution CT findings were analyzed in terms of ground-glass opacities, distribution of consolidation, type of nodules, cavities, interlobular septal thickening, bronchial dilatations, bronchial wall thickening and pleural effusion. In patients with tuberculosis, average age was 33.5 years (range, 20-67); in those with mycoplasma pneumonia it was 32.5 years (range, 17-74). Segmental and subsegmental distributions were most common in both diseases; the preferred site of consolidation was different, however; for tuberculosis it was the upper lobes (13 cases, 65%; bilateral involvement, 7 cases); for mycoplasma pneumonia it was the lower lobes (11 cases, 64.7%). Non-segmental (diffuse and random) distribution of ground-glass opacities were seen in two patients(11.8%) with mycoplasma pneumonia. Centrilobular nodules, branching linear opacities and alveolar nodules were not different in both diseases, but there were nodules above 10mm in 14 cases of tuberculosis and in only one case of mycoplasma pneumonia. Tree-in-bud appearances were seen in five cases of tuberculosis. Cavities without air-fluid level were noted in ten cases of tuberculosis. Other interlobular septal thickening, bronchial wall thickening, bronchial dilatation and pleural effusion were not different in both diseases. There was considerable overlap between high resolution CT findings of tuberculosis with airspace consolidation and those of mycoplasma pneumonia. The location of consolidation, type of nodules, and the presence of tree-in-bud appearance and cavities help in the differentiation of the two diseases, however

Large Strain Analysis of Electro-Osmosis Consolidation for Clays

NARCIS (Netherlands)

Yuan, J.

2015-01-01

Consolidation of soft clay creates a lot of problems in foundation engineering, because of the very low clay permeability and high compressibility. Primary consolidation takes a long time to complete if the material is left consolidating under atmospheric evaporation, and traditional dewatering

An improved electrokinetic method to consolidate porous materials

DEFF Research Database (Denmark)

Feijoo, Jorge; Ottosen, Lisbeth M.; Nóvoa, X. R.

2017-01-01

the consolidation using commercial products have some limitations, such as: (1) low penetrability; (2) no chemical and mineralogical affinity with the material to treat and (3) release of toxic compounds (VOCs), during the solvent evaporation. In the last years, a new consolidation method based on electrokinetic...... the pH of the solutions in contact with the porous material, which can damage it and (2) it is difficult to determine in which area the consolidation takes place. In this study an electrokinetic consolidation method, which has two steps between which the current is reversed, is proposed to solve all...... techniques was developed. This method allows filling some pores by the precipitation of an inorganic compound. As a result the method allows increasing the penetration depth of current consolidation treatments. However, this method needs to be improved since: (1) no special care is taking in controlling...

Sleep-related memory consolidation in primary insomnia.

Science.gov (United States)

Nissen, Christoph; Kloepfer, Corinna; Feige, Bernd; Piosczyk, Hannah; Spiegelhalder, Kai; Voderholzer, Ulrich; Riemann, Dieter

2011-03-01

It has been suggested that healthy sleep facilitates the consolidation of newly acquired memories and underlying brain plasticity. The authors tested the hypothesis that patients with primary insomnia (PI) would show deficits in sleep-related memory consolidation compared to good sleeper controls (GSC). The study used a four-group parallel design (n=86) to investigate the effects of 12 h of night-time, including polysomnographically monitored sleep ('sleep condition' in PI and GSC), versus 12 h of daytime wakefulness ('wake condition' in PI and GSC) on procedural (mirror tracing task) and declarative memory consolidation (visual and verbal learning task). Demographic characteristics and memory encoding did not differ between the groups at baseline. Polysomnography revealed a significantly disturbed sleep profile in PI compared to GSC in the sleep condition. Night-time periods including sleep in GSC were associated with (i) a significantly enhanced procedural and declarative verbal memory consolidation compared to equal periods of daytime wakefulness in GSC and (ii) a significantly enhanced procedural memory consolidation compared to equal periods of daytime wakefulness and night-time sleep in PI. Across retention intervals of daytime wakefulness, no differences between the experimental groups were observed. This pattern of results suggests that healthy sleep fosters the consolidation of new memories, and that this process is impaired for procedural memories in patients with PI. Future work is needed to investigate the impact of treatment on improving sleep and memory. © 2010 European Sleep Research Society.

Status of rod consolidation

International Nuclear Information System (INIS)

Bailey, W.J.

1985-04-01

Two of the factors that need to be taken into account with rod consolidation are (1) the effects on rods from their removal from the fuel assembly and (2) the effects on rods as a result of the consolidation process. Potential components of both factors are described in the report. Discussed under (1) are scratches on the fuel rod surfaces, rod breakage, crud, extended burnup, and possible cladding embrittlement due to hydrogen injection at BWRs. Discussed under (2) are the increased water temperature (less than 10 0 C) because of closer packing of the rods, formation of crevices between rods in the close-packed mode, contact with dissimilar metals, and the potential for rapid heating of fuel rods following the loss of water from a spent fuel storage pool. Another factor that plays an important role in rod consolidation is the cost of disposal of the nonfuel-bearing components of the fuel assembly. Also, the dose rate from the components - especially Inconel spacer grids - can affect the handling procedures. Several licensing issues that exist are described. A list of recommendations is provided. 98 refs., 5 figs., 5 tabs

Phase II Study of Consolidation Chemotherapy After Concurrent Chemoradiation in Cervical Cancer: Preliminary Results

International Nuclear Information System (INIS)

Choi, Chel Hun; Lee, Jeong-Won; Kim, Tae-Joong; Kim, Woo Young; Nam, Hee Rim; Kim, Byoung-Gie; Huh, Seung Jae; Lee, Je-Ho; Bae, Duk-Soo

2007-01-01

Purpose: Our aim was to determine the efficacy of consolidation chemotherapy after concurrent chemoradiation (CCRT) using high-dose-rate brachytherapy in patients with locally advanced cervical carcinoma. Methods and Materials: Patients with cervical carcinoma (FIGO stage IB2-IVA) were treated with external beam radiation therapy to the whole pelvis (50.4 Gy) and high-dose-rate brachytherapy (24 Gy to point A). Cisplatin 60 mg/m 2 (Day 1) and 5-fluorouracil 1000 mg/m 2 (Days 1-5) were given every 3 weeks starting concurrently with the radiation and followed by 3 more cycles of consolidation for a total of 6 cycles. Results: Thirty patients (94%) received 3 more cycles of post-CCRT consolidation chemotherapy and were evaluable for the toxicity and efficacy of consolidation. The most common toxicities of Grade 2 or higher were nausea or vomiting (47%) and anemia (33%). Late complications of the rectum and bladder occurred in 13% and 6% of the patients, respectively. The clinical complete response rate was 87% (95% CI, 75%-99%). During a median follow-up of 27 months (range, 6-58 months), 5 patients (17%) had recurrence; the sites of failure were 3 (10%) inside the radiation field and 2 (7%) outside the radiation field. The estimated 3-year progression-free survival rate was 83% (95% CI, 67%-99%) and overall survival rate was 91% (95% CI, 79%-100%). Conclusions: Consolidation chemotherapy after CCRT is well tolerated and effective in patients with locally advanced cervical carcinoma. A prospective randomized trial to compare this treatment strategy with standard CCRT seems to be worthwhile

Rand Corporation

Science.gov (United States)

... Jobs at RAND Media Resources Congressional Resources Doing Business with RAND Supporting RAND Educational Opportunities Alumni Association Follow RAND Corporation on Facebook RAND Corporation on Twitter RAND Corporation on LinkedIn ...

Delayed working memory consolidation during the attentional blink.

Science.gov (United States)

Vogel, Edward K; Luck, Steven J

2002-12-01

After the detection of a target (T1) in a rapid stream of visual stimuli, there is a period of 400-600 msec during which a subsequent target (T2) is missed. This impairment in performance has been labeled the attentional blink. Recent theories propose that the attentional blink reflects a bottleneck in working memory consolidation such that T2 cannot be consolidated until after T1 is consolidated, and T2 is therefore masked by subsequent stimuli if it is presented while T1 is being consolidated. In support of this explanation, Giesbrecht & Di Lollo (1998) found that when T2 is the final item in the stimulus stream, no attentional blink is observed, because there are no subsequent stimuli that might mask T2. To provide a direct test of this explanation of the attentional blink, in the present study we used the P3 component of the event-related potential waveform to track the processing of T2. When T2 was followed by a masking item, we found that the P3 wave was completely suppressed during the attentional blink period, indicating that T2 was not consolidated in working memory. When T2 was the last item in the stimulus stream, however, we found that the P3 wave was delayed but not suppressed, indicating that T2 consolidation was not eliminated but simply delayed. These results are consistent with a fundamental limit on the consolidation of information in working memory.

26 CFR 31.3121(s)-1 - Concurrent employment by related corporations with common paymaster.

Science.gov (United States)

2010-04-01

... inappropriate, the district director may adjust the remuneration records of the related corporations to reflect appropriate remuneration. The district director may use the principles of § 1.482-2(b) in making the... remuneration to A are determined by the district director to be appropriate. Under these facts, the tax is...

Cost targets for at-reactor spent fuel rod consolidation

International Nuclear Information System (INIS)

Macnabb, W.V.

1985-01-01

The high-level nuclear waste management system in the US currently envisions the disposal of spent fuel rods that have been removed from their assemblies and reconfigured into closely packed arrays. The process of fuel rod removal and packaging, referred to as rod consolidation, can occur either at reactors or at an integrated packaging facility, monitored retrievable storage (MRS). Rod consolidation at reactors results in cost savings down stream of reactors by reducing needs for additional storage, reducing the number of shipments, and reducing (eliminating, in the extreme) the amount of fuel handling and consolidation at the MRS. These savings accrue to the nuclear waste fund. Although private industry is expected to pay for at-reactor activities, including rod consolidation, it is of interest to estimate cost savings to the waste system if all fuel were consolidated at reactors. If there are savings, the US Department of Energy (DOE) may find it advantageous to pay for at-reactor rod consolidation from the nuclear waste fund. This paper assesses and compares the costs of rod consolidation at reactors and at the MRS in order to determine at what levels the former could be cost competitive with the latter

Implementation of a consolidated, standardized database of environmental measurements data

International Nuclear Information System (INIS)

James, T.L.

1996-10-01

This report discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality assurance/quality control (QA/QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, resolving configuration control issues, incorporating historical data, identifying emerging standards, and developing pointers to other data. OREIS is used to illustrate these topics

Usage of internal statements in making consolidated financial statement

Directory of Open Access Journals (Sweden)

V.N. Herman

2016-12-01

Full Text Available The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as opposed to one company’s standalone position. Consolidation of financial statements requires from the participants of joining elaborating their individual statements. The article describes the general scheme of consolidation process and defines the key trends of consolidation adjustments, in particular, financial investments, internal operations, goodwill and exchange rate differences. It is found out that to get information about internal operations and financial investments such data have to be synthesized from internal statements. This approach allows using the same accounting methods to parent and subsidiary entities. The objects, the users and the subject domain of internal statements are determined in order to make consolidation of financial statements of joining.

Tomographic findings of lobar consolidation in primary pulmonary tuberculosis

International Nuclear Information System (INIS)

Pereira, Bruno Alberto Falcao; Macedo, Solange Goncalves David de; Penna, Claudia Renata Rezende

2009-01-01

Objective: To describe tomographic findings of lobar consolidation as early manifestation of primary pulmonary tuberculosis. Materials and methods: The present study was developed at Hospital Municipal Jesus, Rio de Janeiro, RJ, Brazil, in the period between 2002 and 2006, retrospectively evaluating tomographic findings in four children aged from 3 to 14 months with lobar consolidation as an early manifestation of primary pulmonary tuberculosis. Results: The most frequently found radiological pattern was lobar consolidation with calcifications, cavitation and intermingle necrotic areas, associated with bulging fissure. Signs of bronchogenic dissemination and lymph node enlargement were observed in all of the four children. Consolidation with a pseudotumor aspect and masslike effect was observed in one case. Conclusion: The cases included in the present study have demonstrated that primary pulmonary tuberculosis manifested as lobar consolidation presents typical tomographic images such as cavitation, hypodense areas and calcifications intermingled with consolidation. The association with lymph node enlargement with central necrosis and signs of bronchogenic dissemination reinforce the diagnosis of tuberculosis. (author)

Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

OpenAIRE

Sun Mei; Nagata Katsuya; Onoda Hiroshi

2011-01-01

With the resource exhaustion, bad affections of human activities and the awakening of the human rights, the corporate social responsibility became popular corporate strategy achieving sustainable development of both corporation and society. The issue of Guideline of Chinese Corporate Social Responsibility Report promotes greatly corporation to take social responsibility. This paper built the index system according to this guideline and takes the textile industry as an exa...

Universities and Corporate Social Responsibility Performance: An ...

African Journals Online (AJOL)

Toshiba

CSR universities can pay attention to; these areas are: economic responsibility, ... The idea or thinking of corporate social ... commonly accepted that a good reputation can create a strong competitive advantage ...... Universalities also need to take into consideration philanthropic ..... Critical Perspectives on Accounting. Vol.

Creep consolidation of nuclear depository backfill materials

International Nuclear Information System (INIS)

Butcher, B.M.

1980-10-01

Evaluation of the effects of backfilling nuclear waste repository rooms is an important aspect of waste repository design. Consolidation of the porous backfill takes place as the room closes with time, causing the supporting stress exerted by the backfill against the intact rock to increase. Estimation of the rate of backfill consolidation is required for closure rate predictions and should be possible if the creep law for the solid constituent is known. A simple theory describing consolidation with a spherical void model is derived to illustrate this relationship. Although the present form of the theory assumes a homogeneous isotropic incompressible material atypical of most rocks, it may be applicable to rock salt, which exhibits considerable plasticity under confined pressure. Application of the theory is illustrated assuming a simple steady-state creep law, to show that the consolidation rate depends on the externally applied stress, temperature, and porosity

78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation

Science.gov (United States)

2013-08-20

... Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation AGENCY: Federal Aviation... certain Beechcraft Corporation (type certificate previously held by Hawker Beechcraft Corporation) Models 58, 95-C55, E55, and 56TC airplanes; and Hawker Beechcraft Corporation Models 58P and 58TC airplanes...

Memory processes during sleep: beyond the standard consolidation theory.

Science.gov (United States)

Axmacher, Nikolai; Draguhn, Andreas; Elger, Christian E; Fell, Juergen

2009-07-01

Two-step theories of memory formation suggest that an initial encoding stage, during which transient neural assemblies are formed in the hippocampus, is followed by a second step called consolidation, which involves re-processing of activity patterns and is associated with an increasing involvement of the neocortex. Several studies in human subjects as well as in animals suggest that memory consolidation occurs predominantly during sleep (standard consolidation model). Alternatively, it has been suggested that consolidation may occur during waking state as well and that the role of sleep is rather to restore encoding capabilities of synaptic connections (synaptic downscaling theory). Here, we review the experimental evidence favoring and challenging these two views and suggest an integrative model of memory consolidation.

Corporate Governance and the Value of Excess Cash Holdings of Large European Firms

NARCIS (Netherlands)

Schauten, M.B.J.; van Dijk, D.J.C.; van der Waal, J.P.

2013-01-01

We examine the relation between the quality of corporate governance and the value of excess cash for large publicly listed European firms from common-law and civil-law countries. Besides different law origins, we distinguish different dimensions of corporate governance by using ratings for the

26 CFR 1.1502-4 - Consolidated foreign tax credit.

Science.gov (United States)

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

Science.gov (United States)

2013-08-27

...,506R] Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate... Headquarters: Corporate Departments (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems... (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems, Legal & Regulatory, Risk...

Factors affecting the consolidation of steam generator sludge

Energy Technology Data Exchange (ETDEWEB)

Turner, C. W.; Shamsuzzaman, K.; Tapping, R. L.

1993-02-15

It is hypothesized that sludge consolidation is promoted by chemical reactions involving the various sludge constituents, although the hardness of the final product will also depend on the total porosity. Oxidizing conditions and higher temperatures produce a harder sludge. The precipitation of Zn{sub 2}SiO{sub 4}, a potential binding agent, may also promote sludge consolidation. Several solutions to prevent sludge consolidation are suggested. (Author) 3 figs., 4 tabs., 3 refs.

Corporate Taxation and Corporate Governance

DEFF Research Database (Denmark)

Köthenbürger, Marko; Stimmelmayr, Michael

2009-01-01

if the corporate tax system exempts the normal return on investment from taxation. The optimal system may well use the full return on investment as a tax base. Hence, tax systems such as an Allowance for Corporate Equity (ACE) or a Cash-flow tax do not have the familiar efficiency-enhancing effects in the presence...

Sleep enhances memory consolidation in children.

Science.gov (United States)

Ashworth, Anna; Hill, Catherine M; Karmiloff-Smith, Annette; Dimitriou, Dagmara

2014-06-01

Sleep is an active state that plays an important role in the consolidation of memory. It has been found to enhance explicit memories in both adults and children. However, in contrast to adults, children do not always show a sleep-related improvement in implicit learning. The majority of research on sleep-dependent memory consolidation focuses on adults; hence, the current study examined sleep-related effects on two tasks in children. Thirty-three typically developing children aged 6-12 years took part in the study. Actigraphy was used to monitor sleep. Sleep-dependent memory consolidation was assessed using a novel non-word learning task and the Tower of Hanoi cognitive puzzle, which involves discovering an underlying rule to aid completion. Children were trained on the two tasks and retested following approximately equal retention intervals of both wake and sleep. After sleep, children showed significant improvements in performance of 14% on the non-word learning task and 25% on the Tower of Hanoi task, but no significant change in score following the wake retention interval. Improved performance on the Tower of Hanoi may have been due to children consolidating explicit aspects of the task, for example rule-learning or memory of previous sequences; thus, we propose that sleep is necessary for consolidation of explicit memory in children. Sleep quality and duration were not related to children's task performance. If such experimental sleep-related learning enhancement is generalizable to everyday life, then it is clear that sleep plays a vital role in children's educational attainment. © 2013 European Sleep Research Society.

The psychology of corporate rights: Perception of corporate versus individual rights to religious liberty, privacy, and free speech.

Science.gov (United States)

Mentovich, Avital; Huq, Aziz; Cerf, Moran

2016-04-01

The U.S. Supreme Court has increasingly expanded the scope of constitutional rights granted to corporations and other collective entities. Although this tendency receives widespread public and media attention, little empirical research examines how people ascribe rights, commonly thought to belong to natural persons, to corporations. This article explores this issue in 3 studies focusing on different rights (religious liberty, privacy, and free speech). We examined participants' willingness to grant a given right while manipulating the type of entity at stake (from small businesses, to larger corporations, to for-profit and nonprofit companies), and the identity of the right holder (from employees, to owners, to the company itself as a separate entity). We further examined the role of political ideology in perceptions of rights. Results indicated a significant decline in the degree of recognition of entities' rights (the company itself) in comparison to natural persons' rights (owners and employees). Results also demonstrated an effect of the type of entity at stake: Larger, for-profit businesses were less likely to be viewed as rights holders compared with nonprofit entities. Although both tendencies persisted across the ideological spectrum, ideological differences emerged in the relations between corporate and individual rights: these were positively related among conservatives but negatively related among liberals. Finally, we found that the desire to protect citizens (compared with businesses) underlies individuals' willingness to grant rights to companies. These findings show that people (rather than corporations) are more appropriate recipients of rights, and can explain public backlash to judicial expansions of corporate rights. (c) 2016 APA, all rights reserved).

The new wave of hospital consolidation.

Science.gov (United States)

Goldstein, Lisa

2012-04-01

Reimbursement challenges, spiraling healthcare costs, and a slow economic recovery are driving the latest wave of hospital consolidation. Health insurance companies and provider systems are forming partnerships in the consolidation field with the goal of reducing healthcare costs and improving quality. The "cost" of the acquisition may include debt and other obligations of the acquired hospital, such as pension liabilities, along with a multiyear capital commitment.

Corporate externalities: a challenge to the further success of prevention science.

Science.gov (United States)

Biglan, Anthony

2011-03-01

The full benefit of prevention science will not be realized until we learn how to influence organizational practices. The marketing of tobacco, alcohol, and food and corporate advocacy for economic policies that maintain family poverty are examples of practices we must influence. This paper analyzes the evolution of such practices in terms of their selection by economic consequences. A strategy for addressing these critical risk factors should include: (a) systematic research on the impact of corporate practices on each of the most common and costly psychological and behavior problems; (b) empirical analyses of the consequences that select harmful corporate practices; (c) assessment of the impact of policies that could affect problematic corporate practices; and (d) research on advocacy organizations to understand the factors that influence their growth and to help them develop effective strategies for influencing corporate externalities.

Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

OpenAIRE

Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo

2010-01-01

This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Korea using a sample of 1122 firm-years during 2002-2008. We measure corporate social responsibility by both an equal-weighted CSR index and a stakeholder-weighted CSR index suggested by Akpinar et al. (2008). Corporate financial performance is measured by ROE, ROA and Tobin’s Q. We find a positive and significant relation between corporate financial performance and t...

Theoretical Consolidation of Acoustic Dissipation

Science.gov (United States)

Casiano, M. J.; Zoladz, T. F.

2012-01-01

In many engineering problems, the effects of dissipation can be extremely important. Dissipation can be represented by several parameters depending on the context and the models that are used. Some examples of dissipation-related parameters are damping ratio, viscosity, resistance, absorption coefficients, pressure drop, or damping rate. This Technical Memorandum (TM) describes the theoretical consolidation of the classic absorption coefficients with several other dissipation parameters including linearized resistance. The primary goal of this TM is to theoretically consolidate the linearized resistance with the absorption coefficient. As a secondary goal, other dissipation relationships are presented.

Corporal Punishment in Schools and Fundamental Human Rights: A South African Perspective.

Science.gov (United States)

Prinsloo, Justus

In many western countries, corporal punishment has been abolished as a form of punishment in criminal trials and in schools. Under South African common law, persons entitled to enforce discipline may inflict corporal punishment within certain guidelines established by the Supreme Court. For the first time in the Republic of South Africa (RSA), the…

7 CFR 1782.15 - Mergers and consolidations.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Mergers and consolidations. 1782.15 Section 1782.15... AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.15 Mergers and consolidations. Mergers... transaction under consideration and the unique facts involved in each transaction. Mergers occur when two or...

'Consolidation' of HVAC and cooling systems at CERN

CERN Document Server

Inigo-Golfin, J; Pepinster, P; CERN. Geneva. TS Department

2008-01-01

A â€ﾜconsolidation” of installations after they have reached the end of their predetermined life-time is part of the life cycle of industrial installations, regardless how well maintained they are. The â€ﾜconsolidation” plan might cover the replacement of obsolete equipment, partial refurbishment, the work requested to comply with new standards and applicable rules (environmental aspects) until the complete replacement of the whole installation. This â€ﾜconsolidation” process is all the more critical since the installation dates of the existing cooling and HVAC equipment at CERN spans over a period of 50 years and â€ﾜconsolidation” in the past has been not been systematic, being most of the time associated with new projects. This paper describes the reasons behind the recent â€ﾜconsolidation” requests for cooling and HVAC equipment both for the accelerators backbone and in tertiary buildings. A criticality analysis is given, based on the criteria laid down in the p...

Corporate Foundations

DEFF Research Database (Denmark)

Herlin, Heidi; Thusgaard Pedersen, Janni

2013-01-01

action between business and NGOs through convening, translation, collaboration, and mediation. Our study provides valuable insights into the tri-part relationship of company foundation NGO by discussing the implications of corporate foundations taking an active role in the realm of corporate social...... responsibility (CSR). The paper hence illuminates the fascinating and overlooked role of corporate foundations as potential bridges between business and civil society. It also informs theory on boundary organizations by clarifying challenges and limits of such institutions.......This paper aims to explore the potential of Danish corporate foundations as boundary organizations facilitating relationships between their founding companies and non-governmental organizations (NGOs). Hitherto, research has been silent about the role of corporate foundations in relation to cross...

Similarities and disparities between Romanian individual and consolidated financial group statements

Directory of Open Access Journals (Sweden)

Florentin Tanasa

2012-12-01

Full Text Available The purpose of this study is to identify, analyse and assess the main connections and implications of consolidated accounts on enterprise economy. Appearance of consolidated financial statements is intrinsically linked to certain concepts, such as group, control, the perimeter of consolidation, percentages of interests, methods of consolidation, or restatements. For a more complete view regarding consolidated annual accounts, it is necessary to delimit and define these particular elements. This approach targets the presentation of our vision over positioning, place and function of financial consolidated statements in the process of the financial report. The study envisages a summary and comparison of ideas found on this subject in thespecialty literature, the regulations developed by various international bodies. Thus, we think it will facilitate the correct positioning of the consolidated financial statements and the consolidated accounts’ concepts. To achieve the proposed desiderates, we have used a constructive methodology for identifying disagreements, approvals and development of a speech to more efficient and effective management of the mentioned concepts.

7 CFR 15.86 - Consolidated or joint hearings.

Science.gov (United States)

2010-01-01

... responsibility within the Department for the administration of all the laws extending the Federal financial... agreement order consolidation for hearing. The Secretary may order proceedings in the Department... such consolidation. Hearing Officer ...

Consolidation and permeability of salt in brine

International Nuclear Information System (INIS)

Shor, A.J.; Baes, C.F. Jr.; Canonico, C.M.

1981-07-01

The consolidation and loss of permeability of salt crystal aggregates, important in assessing the effects of water in salt repositories, has been studied as a function of several variables. The kinetic behavior was similar to that often observed in sintering and suggested the following expression for the time dependence of the void fraction: phi(t) = phi(0) - (A/B)ln(1 + Bt/z(0) 3 ), where A and B are rate constants and z(0) is initial average particle size. With brine present, A and phi(0) varied linearly with stress. The initial void fraction was also dependent to some extent on the particle size distribution. The rate of consolidation was most rapid in brine and least rapid in the presence of only air as the fluid. A brine containing 5 m MgCl 2 showed an intermediate rate, presumably because of the greatly reduced solubility of NaCl. A substantial wall effect was indicated by an observed increase in the void fraction of consolidated columns with distance from the top where the stress was applied and by a dependence of consolidation rate on the column height and radius. The distance through which the stress fell by a factor of phi was estimated to change inversely as the fourth power of the column diameter. With increasing temperature (to 85 0 C), consolidation proceeded somewhat more rapidly and the wall effect was reduced. The permeability of the columns dropped rapidly with consolidation, decreasing with about the sixth power of the void fraction. In general, extrapolation of the results to repository conditions confirms the self-sealing properties of bedded salt as a storage medium for radioactive waste

The Russia Corporate Governance Manual : Part I. Corporate Governance Introduced

OpenAIRE

International Finance Corporation; U.S. Department of Commerce

2004-01-01

The Russia corporate governance manual has been divided into and is published in six parts: (i) corporate governance introduced; (ii) good board practices; (iii) shareholder rights; (iv) information disclosure and transparency; (v) special focus section; and (vi) annexes model corporate governance documents. The first four parts contain chapters that focus on core corporate governance issu...

Evaluation consolidated under Financial Group Banca Transilvania

Directory of Open Access Journals (Sweden)

Chebac Neculina

2009-06-01

Full Text Available One of the components of prudence measures adopted by the competentauthorities with the regulation and supervision of financial markets at national andEuropean level is mandatory consolidation of accounts. Romania as member of theEuropean Union it harmonized national regulations with the European consolidation ofaccounts of companies. For the banks have been issued by the appropriate rules by theregulators authority, concerned by National Bank of Romania. In accordance withnational regulations, companies are required to prepare annual consolidated financialstatements may make such situations according to the regulations or accounting inaccordance with Directive VII of the European Economic Community, underInternational Financial Reporting Standards.

Physical and chemical factors affecting sludge consolidation

Energy Technology Data Exchange (ETDEWEB)

Turner, C.W.; Blimkie, M.E.; Lavoie, P.A

1997-09-01

Chemical reactions between sludge components and precipitation reactions within the pores of the existing sludge are shown to contribute to the consolidation of sludge under steam generator operating conditions. Simulations of sludge representative of plants with a mixed iron/copper feedtrain suggest that as the conditions in the feedtrain become more oxidizing the sludge will become harder with a higher nickel ferrite content. The precipitation of feedwater impurities introduced by condenser leaks and of zinc silicate, which is produced in plants with brass condenser tubes and silica in the makeup water, contribute significantly to sludge consolidation. Sodium phosphate is also shown to be an agent of sludge consolidation. (author)

Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

Directory of Open Access Journals (Sweden)

Salmah Pattisahusiwa

2017-06-01

Full Text Available The concept of the corporate social responsibility has a significant interest in Indonesia because believed to increase corporate’s value for shareholders. This study aims to find the effect of corporate social responsibility disclosure and corporate governance structure on corporate value. The data were taken from annual report of mining companies listed in Indonesian Stock Exchange for period of 2014-2015. The sample collection has been done by using purposive sampling with the certain criteria so that 18 companies which meet criteria have been obtained as samples. Multiple Regression analysis was employed to analyze data. The result of this research show that corporate social responsibility disclosure and corporate governance structure have significant effect to thecorporate value.

Uniaxial creep as a control on mercury intrusion capillary pressure in consolidating rock salt

Energy Technology Data Exchange (ETDEWEB)

Dewers, Thomas [Sandia National Laboratories (SNL-NM), Albuquerque, NM (United States); Heath, Jason E. [Sandia National Laboratories (SNL-NM), Albuquerque, NM (United States); Leigh, Christi D. [Sandia National Laboratories (SNL-NM), Albuquerque, NM (United States)

2015-09-01

expected. Mercury porosimetry is used to determine characteri stic capillary pressure curves from a series of consolidation tests and show characteristic saturation - capillary pressure curves that follow the common van Genuchten (1978, 1980) formulation at low stresses. Higher capillary pressure data are suspect due t o the large potential for sample damage, including fluid inclusion decrepitation and pore collapse. Data are supportive of use of the Leverett "J" function (Leverett, 1941) to use for scaling characteristic curves at different degrees of consolidation, but better permeability determinations are needed to support this hypothesis. Recommendations for further and refined testing are made with the goal of developing a self - consistent set of constitutive laws for granular salt consolidation and multiphase (brin e - air) flow.

FY:15 Transport Properties of Run-of-Mine Salt Backfill ? Unconsolidated to Consolidated.

Energy Technology Data Exchange (ETDEWEB)

Dewers, Thomas [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Heath, Jason E. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States); Leigh, Christi D. [Sandia National Lab. (SNL-NM), Albuquerque, NM (United States)

2015-09-28

is used to determine characteristic capillary pressure curves from a series of consolidation tests and show characteristic saturation-capillary pressure curves that follow the common van Genuchten (1978, 1980) formulation at low stresses. Higher capillary pressure data are suspect due to the large potential for sample damage, including fluid inclusion decrepitation and pore collapse. Data are supportive of use of the Leverett “J” function (Leverett, 1941) to use for scaling characteristic curves at different degrees of consolidation, but better permeability determinations are needed to support this hypothesis. Recommendations for further and refined testing are made with the goal of developing a self- consistent set of constitutive laws for granular salt consolidation and multiphase (brine-air) flow.

Consolidating Financial Statements.

Science.gov (United States)

Wood, Marcia R.

This publication is designed to be a desktop reference and assist financial officers in both public and independent institutions of higher education in the preparation of consolidated financial statements. Chapter 1 covers generally accepted accounting principles and other accounting literature, and summarizes reporting rules of the Financial…

Corporate Entrepreneurship

DEFF Research Database (Denmark)

Lassen, Astrid Heidemann

Corporate entrepreneurship is often highlighted as being more relevant than ever, as a viable means for existing organizations to pursue creative new solutions to the complex challenges facing firms today. This includes continuously exploring and exploiting previously unexploited opportunities......, and thereby moving the organization to a new state of being. In spite of a general consensus on a strong interlinkage between the concepts of innovation and corporate entrepreneurship, the nature of this linkage is rarely addressed directly. This has made further research in the two areas problematic, mainly...... nature of corporate entrepreneurship and innovation by exploring the role played by innovation in corporate entrepreneurship. - Develop a framework of corporate entrepreneurial innovation which facilitates an understanding of challenges related hereto and practices applied to overcome these challenges...

The corporate governance contribution as a creation of value for commercial partnerships between service providers and logistic operators

Directory of Open Access Journals (Sweden)

Carlos Alberto da Rocha

2018-03-01

Full Text Available This theoretical research identified the possibility that Governance factors contribute as evidence of value in the relationships of commercial partnerships between Logistic Operators and service providers. The data analysis allowed to identify three possible levels of grouping due to the variables of facilitators of proximity of partnerships that showed that it is possible to have a relationship with transparence between the client company and its suppliers. Most of these groups of suppliers were characterized by the intention to share operating profits with the client company, with little tolerance to financial risks of joint investments and a tendency to sign future supply contracts. Transparency, ethics and corporate responsibility have contributed to the consolidation of these groupings of partnerships among companies, as well as creating a mutual and evolutionary process of full confidence in such a way that Corporate Governance becomes the main value factor for this relationship.

Outsourcing of Corporate Information Services: Implications for Redesigning Corporate Library Services.

Science.gov (United States)

Agada, John

1996-01-01

Examines the trend in outsourcing information services and suggests it threatens the survival of corporate libraries. Topics include changes in the competitive corporate environment; characteristics of outsourceable services; managing change; redesigning the corporate librarian's role; and implications for redesigning corporate information…

7 CFR 1717.615 - Consolidations and mergers.

Science.gov (United States)

2010-01-01

... 7 Agriculture 11 2010-01-01 2010-01-01 false Consolidations and mergers. 1717.615 Section 1717.615... Controls § 1717.615 Consolidations and mergers. A distribution or power supply borrower may without the..., merger, conveyance or transfer shall be on such terms as shall fully preserve the lien and security of...

Exploring the boundaries of corporate social responsibility and innovation

DEFF Research Database (Denmark)

Maier, Maximilian; Brem, Alexander; Kauke, Matthias

2016-01-01

into the corporate strategy and its linkages to innovation. On the basis of a systematic literature review, a conceptual framework is developed. This framework categorises socio-political stakeholders and identifies other relevant stakeholders on the basis of a theoretical typology. Finally, dialogue strategies...... are examined regarding their fit within the corporate innovation process. In this regard, stakeholder collaboration is suggested as the appropriate strategy of engaging strategically significant stakeholders. The paper concludes with implications, limitations and further research suggestions.......Corporate social responsibility (CSR) and innovation are common keywords in management research and practice. Both of them are understood in different ways. To discover the boundaries of CSR and innovation, this paper sheds light on the traditional view of CSR, with a focus on its (CSR) integration...

INEL integrated spent nuclear fuel consolidation task team report

International Nuclear Information System (INIS)

Henry, R.N.; Clark, J.H.; Chipman, N.A.

1994-01-01

This document describes a draft plan and schedule to consolidate spent nuclear fuel (SNF) and special nuclear material (SNW) from aging storage facilities throughout the Idaho National Engineering Laboratory (INEL) to the Idaho Chemical Processing Plant (ICPP) in a safe, cost-effective, and expedient manner. A fully integrated and resource-loaded schedule was developed to achieve consolidation as soon as possible. All of the INEL SNF and SNM management task, projects, and related activities from fiscal year 1994 to the end of the consolidation period are logic-tied and integrated with each other. The schedule and plan are presented to initiate discussion of their implementation, which is expected to generate alternate concepts that can be evaluated using the methodology described in this report. Three perturbations to consolidating SNF as soon as possible are also explored. If the schedule is executed as proposed, the new and on-going consolidation activities will require about 6 years to complete and about $25.3M of additional funding. Reduced annual operating costs are expected to recover the additional investment in about 6.4 years. The total consolidation program as proposed will cost about $66.8M and require about 6 years to recover via reduced operating costs from retired SNF/SNM storage facilities. Detailed schedules and cost estimates for the Test Reactor Area Materials Test Reactor canal transfers are included as an example of the level of detail that is typical of the entire schedule (see Appendix D). The remaining work packages for each of the INEL SNF consolidation transfers are summarized in this document. Detailed cost and resource information is available upon request for any of the SNF consolidation transfers

[Evaluation of ecosystem service value and strategies for ecological design in land consolidation: a case of land consolidation project in Da'an City, Jilin Province, China].

Science.gov (United States)

Wang, Jun; Yan, Shen-Chun; Yu, Li; Zhang, Ya-Nan

2014-04-01

Land consolidation, as one of the major driving forces for the changes of land use/cover, has significant impacts on landscape patterns, ecological functions, and ecosystem services. In this paper, a land consolidation project conducted in Da'an City, Jinlin Province, China, was selected to evaluate the ecosystem service values before and after land consolidation at three spatial scales, i. e., village, town, and county. The results indicated that the land consolidation with the goal to increase the area of cultivated land might cause the decrease of the saline and alkaline land, grassland, and wetland. In addition, land consolidation resulted in the reduction of the total ecosystem service values at varying degree at the three scales. Compared to the pre-consolidation status, the total post-consolidation ecosystem service values at the village, town and county scales were 7.96, 843.01 and 1205.86 million yuan, and reduced by 10.5%, 14.2% and 33.1%, respectively. Based on the evaluation of ecosystem service value, strategies of landscape ecological design were discussed to improve the ecological functions and to provide the guidance for the sustainable development of land consolidation.

The Behavior and Durability of Self-Consolidating Concrete.

Science.gov (United States)

2015-05-01

This report focuses on the production of self-consolidating concrete using local materials from Las Vegas, Nevada. Tests were conducted on eight self-consolidating concrete mixtures having two different percentages of fly-ash replacement (25% and 35%...

100-N pilot project: Proposed consolidated groundwater monitoring program

International Nuclear Information System (INIS)

Borghese, J.V.; Hartman, M.J.; Lutrell, S.P.; Perkins, C.J.; Zoric, J.P.; Tindall, S.C.

1996-11-01

This report presents a proposed consolidated groundwater monitoring program for the 100-N Pilot Project. This program is the result of a cooperative effort between the Hanford Site contractors who monitor the groundwater beneath the 100-N Area. The consolidation of the groundwater monitoring programs is being proposed to minimize the cost, time, and effort necessary for groundwater monitoring in the 100-N Area, and to coordinate regulatory compliance activities. The integrity of the subprograms requirements remained intact during the consolidation effort. The purpose of this report is to present the proposed consolidated groundwater monitoring program and to summarize the process by which it was determined

Corporate environmental responsibility – a key determinant of corporate reputation

Directory of Open Access Journals (Sweden)

Cristina GĂNESCU

2014-06-01

Full Text Available This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate environmental responsibility. The methodology aimed to produce an evaluation model for corporate environmental responsibility based on the following variables reported by companies: carbon dioxide emissions, water consumption, energy consumption, and amount of waste. Corporate reputation of sampled organizations was assessed based on content analysis of the 2010, 2011, and 2012 reports of the Reputation Institute. We applied the correlation of panel data and emphasised the fact that high levels of corporate environmental responsibility sustain high levels of corporate reputation. The study highlights the theoretical considerations that support this relationship. As companies become increasingly accountable, the methodology described in our study can be developed in further research by using other variables to measure corporate environmental responsibility.

Consolidation of cloud computing in ATLAS

CERN Document Server

AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall; Giordano, Domenico

2017-01-01

Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vacuum resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in resp...

Consolidation of Cloud Computing in ATLAS

CERN Document Server

AUTHOR|(INSPIRE)INSPIRE-00224309; The ATLAS collaboration; Cordeiro, Cristovao; Di Girolamo, Alessandro; Hover, John; Kouba, Tomas; Love, Peter; Mcnab, Andrew; Schovancova, Jaroslava; Sobie, Randall

2016-01-01

Throughout the first year of LHC Run 2, ATLAS Cloud Computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS Cloud Computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vac resources, streamlined usage of the High Level Trigger cloud for simulation and reconstruction, extreme scaling on Amazon EC2, and procurement of commercial cloud capacity in Europe. Building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems. ...

Does abnormal sleep impair memory consolidation in schizophrenia?

Directory of Open Access Journals (Sweden)

Dara S Manoach

2009-09-01

Full Text Available Although disturbed sleep is a prominent feature of schizophrenia, its relation to the pathophysiology, signs, and symptoms of schizophrenia remains poorly understood. Sleep disturbances are well known to impair cognition in healthy individuals. Yet, in spite of its ubiquity in schizophrenia, abnormal sleep has generally been overlooked as a potential contributor to cognitive deficits. Amelioration of cognitive deficits is a current priority of the schizophrenia research community, but most efforts to define, characterize, and quantify cognitive deficits focus on cross-sectional measures. While this approach provides a valid snapshot of function, there is now overwhelming evidence that critical aspects of learning and memory consolidation happen offline, both over time and with sleep. Initial memory encoding is followed by a prolonged period of consolidation, integration, and reorganization, that continues over days or even years. Much of this evolution of memories is mediated by sleep. This article briefly reviews (i abnormal sleep in schizophrenia, (ii sleep-dependent memory consolidation in healthy individuals, (iii recent findings of impaired sleep-dependent memory consolidation in schizophrenia, and (iv implications of impaired sleep-dependent memory consolidation in schizophrenia. This literature suggests that abnormal sleep in schizophrenia disrupts attention and impairs sleep-dependent memory consolidation and task automation. We conclude that these sleep-dependent impairments may contribute substantially to generalized cognitive deficits in schizophrenia. Understanding this contribution may open new avenues to ameliorating cognitive dysfunction and thereby improve outcome in schizophrenia.

Cooperation. An alternative to consolidation or bankruptcy.

Science.gov (United States)

Cady, G

1994-04-01

With all the recent consolidation and doomsaying within the EMS industry, the music from the movie "Jaws" is likely playing a constant refrain in the minds of many smaller EMS providers. The word from the consolidators--those large companies buying up small and midsized ambulance services--is that health maintenance organizations (HMOs) soon will be purchasing EMS and other "out-of-hospital" services and that since HMOs are for-profit institutions, they will be looking for the least expensive EMS delivery system. The consolidators and others with a stake in the new order assert that cost-effective services can only be produced by large national EMS companies; smaller companies will be left out in the cold. But will they?

17 CFR 240.16b-7 - Mergers, reclassifications, and consolidations.

Science.gov (United States)

2010-04-01

... financial statements for a 12 month period before the merger, reclassification or consolidation, or such..., and consolidations. 240.16b-7 Section 240.16b-7 Commodity and Securities Exchanges SECURITIES AND...) § 240.16b-7 Mergers, reclassifications, and consolidations. (a) The following transactions shall be...

Harsh corporal punishment of Yemeni children: occurrence, type and associations.

Science.gov (United States)

Alyahri, Abdullah; Goodman, Robert

2008-08-01

To examine the occurrence, type and associations of harsh corporal punishment in Yemen. Caregiver and teacher reports were obtained on 1,196 Yemeni 7-10-year olds obtained by systematic random sampling of children in the 1st to 4th grades of urban and rural schools. Caregivers (86% mothers) reported on disciplinary practices, socio-familial background, and child psychopathology. Teachers reported on school performance and child psychopathology. More than half of the rural caregivers and about a quarter of the urban caregivers reported using harsh corporal punishment (hitting children with implements, tying them up, pinching them, or biting them). Harsh corporal punishment was significantly associated with poor school performance and both behavioral and emotional difficulties. The socio-familial factors that were independently associated with harsh corporal punishment were: rural area, male gender of the child, low maternal education, and large family size. Harsh corporal punishment is very common in Yemen. International findings suggest that the association with school failure and psychological maladjustment may well be causal. Promoting parental use of effective and non-violent disciplinary methods should be a public health priority. Yemen urgently needs to develop and evaluate programs that teach parents how to use culturally appropriate rewards and non-abusive sanctions to shape children's behavior without stunting their academic and emotional development. Persuading parents to adopt such approaches may need programs that focus not just on techniques but also on attitudes, e.g. challenging the commonly held belief that children will not develop properly unless they are beaten when they do wrong.

ROLE OF INTERNATIONAL MERGERS AND ACQUISITIONS IN CORPORATE INTEGRATION

Directory of Open Access Journals (Sweden)

Lucia P. BLĂJUȚ

2015-04-01

Full Text Available This paper highlights the role of international mergers and acquisitions in corporate integration. The factors that stimulate mergers and acquisitions activities bring real changes in the world economy. Mergers and acquisitions are a form of expansion: mergers can take place either as a statutory merger or consolidation and minority, majority or full acquisitions dominate the international market. It is very important to not confuse the meaning of the two terms. Multinational companies are forced by the competitive environment to adopt new strategies to penetrate a particular market and decrease the position of competition on global market or to counteract competitor action on the other market. Cross-border M and A is functionally classified in horizontal, vertical, concentric and conglomerate. The balance between these types of M and A has been changing over time and the distinction among these four categories is not always clear-cut.

Corporate social responsibility, corporate reputation and employee engagement

OpenAIRE

Ali, Imran; Ali, Jawaria Fatima

2011-01-01

Corporate social responsibility (CSR) has been outlined as voluntarily additional legal duties of organization to serve environment and community. This voluntarily actions of corporate help them to develop reputation which can shape favorable attitude of employees towards work. Employee engagement is an attitude of commitment and involvement of employee towards their work and organization. Researchers have proved that engaged employees are more productive, more likely to achieve corporate go...

Using corporate stories to build the corporate brand:an impression management perspective

OpenAIRE

Spear, Sara; Roper, Stuart

2013-01-01

Purpose – A recent area of academic interest within corporate branding and reputation is the use of storytelling in order to differentiate the corporate brand, however there is little empirical research exploring the contents of corporate stories, and how they are used by organisations to build the corporate brand. This paper aims to utilise impression management theory to bring insight into the potential role of corporate stories in shaping the corporate brand. Design/methodology/approach – ...

Corporate governance, corporate finance and stock markets in emerging countries

OpenAIRE

Singh, Ajit

2003-01-01

This paper focuses on the inter-relationship between corporate governance, financing of corporate growth and stock market development in emerging countries. It explores both theoretically and empirically the nature of the inter-relationships between these phenomena, as well their implications for economic policy. It concentrates on how corporate growth is financed, an area where the literature has identified important anomalies in relation to corporate behaviour and governance. The paper prov...

Consistency based correlations for tailings consolidation

Energy Technology Data Exchange (ETDEWEB)

Azam, S.; Paul, A.C. [Regina Univ., Regina, SK (Canada). Environmental Systems Engineering

2010-07-01

The extraction of oil, uranium, metals and mineral resources from the earth generates significant amounts of tailings slurry. The tailings are contained in a disposal area with perimeter dykes constructed from the coarser fraction of the slurry. There are many unique challenges pertaining to the management of the containment facilities for several decades beyond mine closure that are a result of the slow settling rates of the fines and the high standing toxic waters. Many tailings dam failures in different parts of the world have been reported to result in significant contaminant releases causing public concern over the conventional practice of tailings disposal. Therefore, in order to reduce and minimize the environmental footprint, the fluid tailings need to undergo efficient consolidation. This paper presented an investigation into the consolidation behaviour of tailings in conjunction with soil consistency that captured physicochemical interactions. The paper discussed the large strain consolidation behaviour (volume compressibility and hydraulic conductivity) of six fine-grained soil slurries based on published data. The paper provided background information on the study and presented the research methodology. The geotechnical index properties of the selected materials were also presented. The large strain consolidation, volume compressibility correlations, and hydraulic conductivity correlations were provided. It was concluded that the normalized void ratio best described volume compressibility whereas liquidity index best explained the hydraulic conductivity. 17 refs., 3 tabs., 4 figs.

Beyond a mask and against the bottleneck: retroactive dual-task interference during working memory consolidation of a masked visual target.

Science.gov (United States)

Nieuwenstein, Mark; Wyble, Brad

2014-06-01

While studies on visual memory commonly assume that the consolidation of a visual stimulus into working memory is interrupted by a trailing mask, studies on dual-task interference suggest that the consolidation of a stimulus can continue for several hundred milliseconds after a mask. As a result, estimates of the time course of working memory consolidation differ more than an order of magnitude. Here, we contrasted these opposing views by examining if and for how long the processing of a masked display of visual stimuli can be disturbed by a trailing 2-alternative forced choice task (2-AFC; a color discrimination task or a visual or auditory parity judgment task). The results showed that the presence of the 2-AFC task produced a pronounced retroactive interference effect that dissipated across stimulus onset asynchronies of 250-1,000 ms, indicating that the processing elicited by the 2-AFC task interfered with the gradual consolidation of the earlier shown stimuli. Furthermore, this interference effect occurred regardless of whether the to-be-remembered stimuli comprised a string of letters or an unfamiliar complex visual shape, and it occurred regardless of whether these stimuli were masked. Conversely, the interference effect was reduced when the memory load for the 1st task was reduced, or when the 2nd task was a color detection task that did not require decision making. Taken together, these findings show that the formation of a durable and consciously accessible working memory trace for a briefly shown visual stimulus can be disturbed by a trailing 2-AFC task for up to several hundred milliseconds after the stimulus has been masked. By implication, the current findings challenge the common view that working memory consolidation involves an immutable central processing bottleneck, and they also make clear that consolidation does not stop when a stimulus is masked. PsycINFO Database Record (c) 2014 APA, all rights reserved.

Bank Consolidation, Internationalization, and Conglomeration; Trends and Implications for Financial Risk

OpenAIRE

Gianni De Nicolo; Mary G Zephirin; Philip F. Bartholomew; Jahanara Zaman

2003-01-01

This paper documents global trends in bank activity, consolidation, internationalization, and financial firm conglomeration, and explores the extent to which financial firm risk and systemic risk potential in banking are related to consolidation and conglomeration. We find that while there is a substantial upward trend in conglomeration globally, consolidation and internationalization exhibit uneven patterns across world regions. Trends in consolidation and conglomeration indicate increased r...

Forthcoming EU Rules on Exit Taxes for Companies

NARCIS (Netherlands)

van de Streek, J.

2015-01-01

Rules on exit taxation for the EU as a whole are under construction at European Council level. Formally, the work on this piece of EU tax legislation is part of the controversial Common Consolidated Corporate Tax Base (CCCTB). But it is also thinkable that even without a CCCTB being established in

Corporate Governance as a Crucial Factor in Achieving Sustainable Corporate Performance

Directory of Open Access Journals (Sweden)

Julija Bistrova

2014-06-01

Full Text Available In the developed stock markets the corporate governance aspect is crucial in the stock portfolio selection process for investor seeking to achieve shareholder value sustainability. In the emerging markets the importance of the corporate governance role just starts to be realized by the investors and by the corporate managers. The present research, looking at the stock performance leaders and laggards, analyzes whether the corporate governance system matters to achieve long-term shareholder value within the Central and Eastern European stock markets universe. Corporate governance quality was assessed and compared among the out- and underperformers. The financial results plausibility and the ownership structure were considered as well. Additionally, the authors analyzed whether the quality of corporate governance influences the economic performance of the company. The obtained results provide the proof that the corporate governance does matter as the market outperformers have above average corporate governance quality and provide trustworthy financial results more often than the underperforming companies. Besides, well-governed companies are also able to deliver more attractive financial results.

Post-study caffeine administration enhances memory consolidation in humans.

Science.gov (United States)

Borota, Daniel; Murray, Elizabeth; Keceli, Gizem; Chang, Allen; Watabe, Joseph M; Ly, Maria; Toscano, John P; Yassa, Michael A

2014-02-01

It is currently not known whether caffeine has an enhancing effect on long-term memory in humans. We used post-study caffeine administration to test its effect on memory consolidation using a behavioral discrimination task. Caffeine enhanced performance 24 h after administration according to an inverted U-shaped dose-response curve; this effect was specific to consolidation and not retrieval. We conclude that caffeine enhanced consolidation of long-term memories in humans.

"The seven sins" of the Hebbian synapse: can the hypothesis of synaptic plasticity explain long-term memory consolidation?

Science.gov (United States)

Arshavsky, Yuri I

2006-10-01

Memorizing new facts and events means that entering information produces specific physical changes within the brain. According to the commonly accepted view, traces of memory are stored through the structural modifications of synaptic connections, which result in changes of synaptic efficiency and, therefore, in formations of new patterns of neural activity (the hypothesis of synaptic plasticity). Most of the current knowledge on learning and initial stages of memory consolidation ("synaptic consolidation") is based on this hypothesis. However, the hypothesis of synaptic plasticity faces a number of conceptual and experimental difficulties when it deals with potentially permanent consolidation of declarative memory ("system consolidation"). These difficulties are rooted in the major intrinsic self-contradiction of the hypothesis: stable declarative memory is unlikely to be based on such a non-stable foundation as synaptic plasticity. Memory that can last throughout an entire lifespan should be "etched in stone." The only "stone-like" molecules within living cells are DNA molecules. Therefore, I advocate an alternative, genomic hypothesis of memory, which suggests that acquired information is persistently stored within individual neurons through modifications of DNA, and that these modifications serve as the carriers of elementary memory traces.

Conceptual Design for Consolidation TCAP

International Nuclear Information System (INIS)

Klein, J.E.

1999-01-01

Two alternate Thermal Cycling Absorption Process (TCAP) designs have been developed for the Tritium Facility Modernization and Consolidation (TFM and C) Project. The alternate designs were developed to improve upon the existing Replacement Tritium Facility (RTF) TCAP design and to eliminate the use of building distributed hot and cold nitrogen system.A brief description of TCAP theory and modeling is presented, followed by an overview of the design criteria for the Isotope Separation System (ISS). Both designs are described in detail, along with a generic description of the complete TCAP system. A design is recommend for the Consolidation Project, and a development plan for both designs is proposed

Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2016-09-01

Full Text Available The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

Reward Value Determines Memory Consolidation in Parasitic Wasps

NARCIS (Netherlands)

Kruidhof, H.M.; Pashalidou, F.G.; Fatouros, N.E.; Figueroa, I.A.; Vet, L.E.M.; Smid, H.M.; Huigens, M.E.

2012-01-01

Animals can store learned information in their brains through a series of distinct memory forms. Short-lasting memory forms can be followed by longer-lasting, consolidated memory forms. However, the factors determining variation in memory consolidation encountered in nature have thus far not been

The integration of corporate governance in corporate social responsibility disclosures

NARCIS (Netherlands)

Kolk, A.; Pinkse, J.

2010-01-01

In recent years, not only has attention to corporate governance increased but also the notion has broadened considerably, and started to cover some aspects traditionally seen as being part of corporate social responsibility (CSR). CSR, corporate governance and their interlink seem particularly

Corporate political activities, religiosity and corporate decision making

OpenAIRE

Low, Yik Pui

2017-01-01

Motivated by the recent increase in corporate political spending and the Supreme Court’s decision in allowing firms to freely use their treasury funds for political purposes (Citizens United v Federal Election Commission, 2010), this study examines the impact of corporate political activity (CPA) on its decision making. CPA is defined as the firm’s total annual lobbying expenses arising from the engagement of internal and external lobbyists while corporate decision making is measured in terms...

Task Classification Based Energy-Aware Consolidation in Clouds

Directory of Open Access Journals (Sweden)

HeeSeok Choi

2016-01-01

Full Text Available We consider a cloud data center, in which the service provider supplies virtual machines (VMs on hosts or physical machines (PMs to its subscribers for computation in an on-demand fashion. For the cloud data center, we propose a task consolidation algorithm based on task classification (i.e., computation-intensive and data-intensive and resource utilization (e.g., CPU and RAM. Furthermore, we design a VM consolidation algorithm to balance task execution time and energy consumption without violating a predefined service level agreement (SLA. Unlike the existing research on VM consolidation or scheduling that applies none or single threshold schemes, we focus on a double threshold (upper and lower scheme, which is used for VM consolidation. More specifically, when a host operates with resource utilization below the lower threshold, all the VMs on the host will be scheduled to be migrated to other hosts and then the host will be powered down, while when a host operates with resource utilization above the upper threshold, a VM will be migrated to avoid using 100% of resource utilization. Based on experimental performance evaluations with real-world traces, we prove that our task classification based energy-aware consolidation algorithm (TCEA achieves a significant energy reduction without incurring predefined SLA violations.

Corporate Bonds in Denmark

DEFF Research Database (Denmark)

Tell, Michael

2015-01-01

Corporate financing is the choice between capital generated by the corporation and capital from external investors. However, since the financial crisis shook the markets in 2007–2008, financing opportunities through the classical means of financing have decreased. As a result, corporations have...... to think in alternative ways such as issuing corporate bonds. A market for corporate bonds exists in countries such as Norway, Germany, France, the United Kingdom and the United States, while Denmark is still behind in this trend. Some large Danish corporations have instead used foreign corporate bonds...... markets. However, NASDAQ OMX has introduced the First North Bond Market in December 2012 and new regulatory framework came into place in 2014, which may contribute to a Danish based corporate bond market. The purpose of this article is to present the regulatory changes in Denmark in relation to corporate...

Corporate sustainability: environmental, social, economic and corporate performance

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2011-01-01

Full Text Available The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.

Resting state EEG correlates of memory consolidation.

Science.gov (United States)

Brokaw, Kate; Tishler, Ward; Manceor, Stephanie; Hamilton, Kelly; Gaulden, Andrew; Parr, Elaine; Wamsley, Erin J

2016-04-01

Numerous studies demonstrate that post-training sleep benefits human memory. At the same time, emerging data suggest that other resting states may similarly facilitate consolidation. In order to identify the conditions under which non-sleep resting states benefit memory, we conducted an EEG (electroencephalographic) study of verbal memory retention across 15min of eyes-closed rest. Participants (n=26) listened to a short story and then either rested with their eyes closed, or else completed a distractor task for 15min. A delayed recall test was administered immediately following the rest period. We found, first, that quiet rest enhanced memory for the short story. Improved memory was associated with a particular EEG signature of increased slow oscillatory activity (rest can facilitate memory, and that this may occur via an active process of consolidation supported by slow oscillatory EEG activity and characterized by decreased attention to the external environment. Slow oscillatory EEG rhythms are proposed to facilitate memory consolidation during sleep by promoting hippocampal-cortical communication. Our findings suggest that EEG slow oscillations could play a significant role in memory consolidation during other resting states as well. Copyright © 2016 Elsevier Inc. All rights reserved.

SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

Directory of Open Access Journals (Sweden)

Carmen NISTOR

2015-04-01

Full Text Available Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appeared and developed, respectively what consequences have their use in preparing consolidated financial statements. The results of the study suggest that every theory has certain aspects which differentiate it from the others in terms of recognition of subsidiary income and reporting net assets of the subsidiary. However, from all theories analyzed, the entity theory takes into account several guidelines of maximum importance when preparing consolidated financial statements: “You can’t own yourself!”, “You can’t owe yourself money!”, “You can’t make money selling to yourself.”

Consolidation of cloud computing in ATLAS

Science.gov (United States)

Taylor, Ryan P.; Domingues Cordeiro, Cristovao Jose; Giordano, Domenico; Hover, John; Kouba, Tomas; Love, Peter; McNab, Andrew; Schovancova, Jaroslava; Sobie, Randall; ATLAS Collaboration

2017-10-01

Throughout the first half of LHC Run 2, ATLAS cloud computing has undergone a period of consolidation, characterized by building upon previously established systems, with the aim of reducing operational effort, improving robustness, and reaching higher scale. This paper describes the current state of ATLAS cloud computing. Cloud activities are converging on a common contextualization approach for virtual machines, and cloud resources are sharing monitoring and service discovery components. We describe the integration of Vacuum resources, streamlined usage of the Simulation at Point 1 cloud for offline processing, extreme scaling on Amazon compute resources, and procurement of commercial cloud capacity in Europe. Finally, building on the previously established monitoring infrastructure, we have deployed a real-time monitoring and alerting platform which coalesces data from multiple sources, provides flexible visualization via customizable dashboards, and issues alerts and carries out corrective actions in response to problems.

Corporal Punishment in Schools: Myths, Problems and Alternatives.

Science.gov (United States)

Dubanoski, Richard A.; And Others

1983-01-01

The paper examines common myths about corporal punishment (e.g., that it builds character), discusses potential problems from its use (such as loss of self-esteem and development of counterproductive behavior), and describes three positive approaches to discipline (behavior modification, social learning, and communication skills training).…

Sleep-dependent memory consolidation in patients with sleep disorders.

Science.gov (United States)

Cipolli, Carlo; Mazzetti, Michela; Plazzi, Giuseppe

2013-04-01

Sleep can improve the off-line memory consolidation of new items of declarative and non-declarative information in healthy subjects, whereas acute sleep loss, as well as sleep restriction and fragmentation, impair consolidation. This suggests that, by modifying the amount and/or architecture of sleep, chronic sleep disorders may also lead to a lower gain in off-line consolidation, which in turn may be responsible for the varying levels of impaired performance at memory tasks usually observed in sleep-disordered patients. The experimental studies conducted to date have shown specific impairments of sleep-dependent consolidation overall for verbal and visual declarative information in patients with primary insomnia, for verbal declarative information in patients with obstructive sleep apnoeas, and for visual procedural skills in patients with narcolepsy-cataplexy. These findings corroborate the hypothesis that impaired consolidation is a consequence of the chronically altered organization of sleep. Moreover, they raise several novel questions as to: a) the reversibility of consolidation impairment in the case of effective treatment, b) the possible negative influence of altered prior sleep also on the encoding of new information, and c) the relationships between altered sleep and memory impairment in patients with other (medical, psychiatric or neurological) diseases associated with quantitative and/or qualitative changes of sleep architecture. Copyright © 2012 Elsevier Ltd. All rights reserved.

Memory Consolidation and Gene Expression in "Periplaneta Americana"

Science.gov (United States)

Strausfeld, Nicholas J.; Pinter, Marianna; Lent, David D.

2005-01-01

A unique behavioral paradigm has been developed for "Periplaneta americana" that assesses the timing and success of memory consolidation leading to long-term memory of visual-olfactory associations. The brains of trained and control animals, removed at the critical consolidation period, were screened by two-directional suppression subtractive…

COMPARATIVE ANALYSIS BETWEEN THE TRADITIONAL MODEL OF CORPORATE GOVERNANCE AND ISLAMIC MODEL

Directory of Open Access Journals (Sweden)

DAN ROXANA LOREDANA

2016-08-01

Full Text Available Corporate governance represents a set of processes and policies by which a company is administered, controlled and directed to achieve the predetermined management objectives settled by the shareholders. The most important benefits of the corporate governance to the organisations are related to business success, investor confidence and minimisation of wastage. For business, the improved controls and decision-making will aid corporate success as well as growth in revenues and profits. For the investor confidence, corporate governance will mean that investors are more likely to trust that the company is being well run. This will not only make it easier and cheaper for the company to raise finance, but also has a positive effect on the share price. When we talk about the minimisation of wastage we relate to the strong corporate governance that should help to minimise waste within the organisation, as well as the corruption, risks and mismanagement. Thus, in our research, we are trying to determine the common elements, and also, the differences that have occured between two well known models of corporate governance, the traditional Anglo – Saxon model and also, the Islamic model of corporate governance.

Exploring corporate eco-modernism: Challenging corporate rhetoric and scientific discourses

DEFF Research Database (Denmark)

Ulhøi, John Parm; Welford, Richard

2000-01-01

in shaping a new corporate environmentalism and, ten years on, we argue that it is time to step back and critically assess the nature and scope of corporate actions and scientific research within the field of corporate environmental management. This paper starts from the assertions that: (i) disturbing...

Formation and importance of corporate culture in the system of management

Directory of Open Access Journals (Sweden)

A. V. Bogomolov

2017-01-01

Full Text Available The article considers corporate culture as a management tool in the economic model of the activity underlying the organization of management of all factors of production (labor, materials, capital and information. Companies with well developed corporate culture are developing successfully. Weak corporate culture can become a source of deep crisis of the entrepreneurial structure. It is emphasized that the set of factors influencing the development of entrepreneurial structures must be supplemented with a factor of effective corporate culture. Reforms aimed at changes in property relations require the creation of an adequate organizational and economic mechanism for the management of corporate enterprises, taking into account current trends in the concentration and specialization of agro-industrial production. A corporate culture is presented that includes the strategic objective of the firm; Standards of personnel behavior; Structural characteristics of personnel, nature, content, working conditions and methods of its organization; Incentive system; System of personnel training. The types of corporate culture and their features are singled out, namely the culture of power, the culture of roles, the culture of tasks and the culture of individuals. The unique essence of the corporate culture, the complexity of its assessment, create certain problems in the management of corporate culture. Corporate culture provides an opportunity to competently and effectively manage the organization. A strong and solid corporate culture is a necessary attribute of a successful company, as it unites employees who identify with their organization and strive to achieve a common goal by joint efforts. In such a company, key corporate values are shared by all members of the organization, the dominant culture strongly influences the behavior of employees, the need for high structuring and formalization of the company’s activity disappears, and the turnover of staff

Evolution of Corporate Essence

DEFF Research Database (Denmark)

Fomcenco, Alex

2016-01-01

that applies to a traditional limited liability company. Its main distinctive attributes are corporate purpose, accountability of its management, and transparency requirements. Although, a Public Benefit Corporation does not impose any revolutionary amendments to the way the traditional corporations are......, it offers a legal framework where public benefit is more important than profits. As a corporate entity, Public Benefit Corporation already exists in numerous jurisdictions and those jurisdictions that do not yet facilitate creation of this corporate form should most definitely consider it....

A unified theory for systems and cellular memory consolidation.

Science.gov (United States)

Dash, Pramod K; Hebert, April E; Runyan, Jason D

2004-04-01

The time-limited role of the hippocampus for explicit memory storage has been referred to as systems consolidation where learning-related changes occur first in the hippocampus followed by the gradual development of a more distributed memory trace in the neocortex. Recent experiments are beginning to show that learning induces plasticity-related molecular changes in the neocortex as well as in the hippocampus and with a similar time course. Present memory consolidation theories do not account for these findings. In this report, we present a theory (the C theory) that incorporates these new findings, provides an explanation for the length of time for hippocampal dependency, and that can account for the apparent longer consolidation periods in species with larger brains. This theory proposes that a process of cellular consolidation occurs in the hippocampus and in areas of the neocortex during and shortly after learning resulting in long-term memory storage in both areas. For a limited time, the hippocampus is necessary for memory retrieval, a process involving the coordinated reactivation of these areas. This reactivation is later mediated by longer extrahippocampal connectivity between areas. The delay in hippocampal-independent memory retrieval is the time it takes for gene products in these longer extrahippocampal projections to be transported from the soma to tagged synapses by slow axonal transport. This cellular transport event defines the period of hippocampal dependency and, thus, the duration of memory consolidation. The theoretical description for memory consolidation presented in this review provides alternative explanations for several experimental observations and presents a unification of the concepts of systems and cellular memory consolidation.

CORPORATE CULTURE IN SLOVAK ENTERPRISES AS A FACTOR OF HRM QUALITY - CASE STUDY

Directory of Open Access Journals (Sweden)

Silvia Lorincová

2016-12-01

Full Text Available Corporate culture as a unique set of opinions, value systems and standards of behaviour is specific for each organisation. It can be observed in behaviour, mutual interaction, self-actualisation. It is necessary to familiarize with its principles and individual levels in order to understand this multilateral phenomenon. We want to mention the differences in corporate culture in medium-sized enterprises (up to 250 employees and large businesses (more than 250 employees in Slovakia in the year 2016 using the methodology OCAI. Following the results we define the level of corporate culture as a part of human resource management. Pursuant to the analysis of the sampling unit consisting of 108 medium-sized enterprises we found out that the dominant corporate culture in enterprises nowadays is the clan culture. On the other hand, hierarchical corporate culture is the most common corporate culture in large businesses (41 businesses with the number of employees over 250.

Chemical composition and nutritional value of the freezing consolidated burgers (Kilka–Silver carp during cold storage

Directory of Open Access Journals (Sweden)

S Fathi

2014-05-01

Full Text Available Consolidated fish burger is a new product which is a combination of common Kilka (Clupeonellacultriventriscaspia and Silver carp (Hypophthalmichthys molitrix minced with flavors, fillers, vegetables and tofu dressing. Consolidated fish burger is produced in order to boost the nutritional value and to reduce the cost of end product. This study aimed to investigate the variations in the composition of consolidated burger during 4 months of storage at -18 °C. For this purpose, 4 types of burgers with a combination of a various percentages of Kilka and Silver carp were produced. The chemical composition by means of total protein, fat, moisture and ash contents were evaluated during preparation (zero phase and 4 months of storage. Results showed that at zero-phase protein% and moisture% in raw Silver carp was higher, whereas fat% and ash% in Kilka was found higher. Protein content in all groups was decreased during 4 months of storage. The decreasing rate was more rapid in control group as well as treatment 3. Fat percentage was dropped during the storage period and the decreasing trend in treatment 2 was found higher. In the case of moisture, the percentage was declined in all groups and in treatment 1, in particular. Considering the results, it was concluded that freezing could significantly decrease the nutritional value of the consolidated Burgers.

THE FORMATION OF INSTITUTIONAL ENVIRONMENT OF AGRICULTURAL LAND CONSOLIDATION IN UKRAINE

Directory of Open Access Journals (Sweden)

Andriy Popov

2015-11-01

Full Text Available Every theory requires an application tool. Land consolidation is the multidisciplinary tool for sustainable rural development with its dynamic structure that gives possibilities getting the best solutions for land management decision. That is why the main purpose of the article is a theoretical study and development of scientific and practical recommendations concerning the formation of institutional environment of agricultural land consolidation in Ukraine. The subject of study is the formation of agricultural land consolidation. Methodology. The study used the following methods: dialectical, logical and abstract, system analysis (theoretical and methodological generalizations, defining the essence of the content of institutional environment of agricultural land consolidation. This paper identifies the role of the institutions in economic development and characterised the regulatory, procedural, distributive, informational, development and accumulation functions of agricultural land consolidation institution. As a novelty items offered and provided the detailed description of the main components of the institutional environment of agricultural land consolidation such as: traditional and mental, legal, causal, organizational and structural, and procedural. The essence of institutions of each of these components and their meaning and relationships are presented. Theoretically investigated that the formation of institutional mechanism of consolidation should be a symbiosis of both traditional and market institutions based on democratic principles under community participation. The article focuses on the feasibility of the formation of mechanism for monitoring the effectiveness of institutions. As the result of the study the author proposed to consider the institutional environment of agricultural land consolidation as a regulatory system harmonizing relations of the agricultural production, social and natural resources, designed to optimize the

SOME ASPECTS REGARDING THE THEORIES OF CONSOLIDATED FINANCIAL STATEMENTS

OpenAIRE

Carmen NISTOR

2015-01-01

Although accounts consolidation was used in practice from the early 1900’s its theoretical basis were developed later in concordance with the rise of concepts like “entity” and “group”. The aim of this article is to examine the literature in the accounting field regarding the consolidation theories developed over the years. In order to discuss the different opinions regarding the consolidation theories we used the descriptive approach. As a result we tried to explain how these theories appear...

Consolidation Theory for a Stone Column Composite Foundation under Multistage Loading

OpenAIRE

Huang, Shenggen; Feng, Yingtao; Liu, Hao; Wu, Wenbing; Mei, Guoxiong

2016-01-01

The consolidation theories considering instant load cannot fully reveal the consolidation mechanism of a stone column composite foundation used in the expressway embankments due to the time effect of loading; that is, the expressway embankments are often constructed in several stages for a long time. Meanwhile, owing to the special property that the pile-soil stress ratio is larger than 1, the consolidation theory for sand drain well foundation cannot be used directly in the consolidation ana...

Differential effects of non-REM and REM sleep on memory consolidation?

Science.gov (United States)

Ackermann, Sandra; Rasch, Björn

2014-02-01

Sleep benefits memory consolidation. Previous theoretical accounts have proposed a differential role of slow-wave sleep (SWS), rapid-eye-movement (REM) sleep, and stage N2 sleep for different types of memories. For example the dual process hypothesis proposes that SWS is beneficial for declarative memories, whereas REM sleep is important for consolidation of non-declarative, procedural and emotional memories. In fact, numerous recent studies do provide further support for the crucial role of SWS (or non-REM sleep) in declarative memory consolidation. However, recent evidence for the benefit of REM sleep for non-declarative memories is rather scarce. In contrast, several recent studies have related consolidation of procedural memories (and some also emotional memories) to SWS (or non-REM sleep)-dependent consolidation processes. We will review this recent evidence, and propose future research questions to advance our understanding of the role of different sleep stages for memory consolidation.

A cold demonstration of fuel consolidation. Part 1

International Nuclear Information System (INIS)

Matheson, J.E.

1989-01-01

Spent fuel consolidation is an option for increasing spent fuel storage capacities being considered by many utilities. The process of consolidating fuel involves separating the fuel rods from the structural frame which holds them in a square array. The rods are then repackaged into a tightly packed bundle which occupies about half the cross-sectional area of fuel assembly. Thus approximately twice as much fuel can be stored in the underwater racks at a spent fuel storage pool. There have been several demonstrations of fuel consolidation to date. The focus of this paper is the development and subsequent demonstration program of a shear/compactor

Method for consolidating incompetent formations

Energy Technology Data Exchange (ETDEWEB)

Pavlich, J.P.; Calvert, D.G.

1965-02-23

An incompetent formation is consolidated and left permeable by first injecting a solidifiable liquid resin, and following this by an organic liquid to set the resin. The liquid resin used may be 3 (glycidyloxy) propyl trimethoxysilane in sufficient concentration to considerably increase the compressive strength of the consolidated zone. The silane may be used in a ratio of between 0.5 and 5% of the total volume of the liquid resin. The liquid resin used may be a phenol-formaldehyde condensation product dispersed in an aliphatic alcohol with from 1 to 4 carbon atoms. The liquid resin used may be an epoxy containing a hardener. The resin may be displaced into the formation by a liquid hydrocarbon. (5 claims)

To Replay, Perchance to Consolidate.

Directory of Open Access Journals (Sweden)

Lisa Genzel

2015-10-01

Full Text Available After a memory is formed, it continues to be processed by the brain. These "off-line" processes consolidate the memory, leading to its enhancement and to changes in memory circuits. Potentially, these memory changes are driven by off-line replay of the pattern of neuronal activity present when the memory was being formed. A new study by Dhaksin Ramanathan and colleagues, published in PLOS Biology, demonstrates that replay occurs predominately after the acquisition of a new motor skill and that it is related to changes in memory performance and to the subsequent changes in memory circuits. Together, these observations reveal the importance of neuronal replay in the consolidation of novel motor skills.

Accounting Treatment for Separate and Consolidated Financial Statements

Directory of Open Access Journals (Sweden)

Iuliana Oana Mihai

2015-09-01

Full Text Available The rules governing the financial statements consolidation have been subject for debates for many years. The financial crisis in 2008 accelerated changes toward new improved standards. The main objective of this article is to explain the key parts of the IASB standards for consolidation of financial statements.

12 CFR 931.5 - Liquidation, merger, or consolidation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Liquidation, merger, or consolidation. 931.5 Section 931.5 Banks and Banking FEDERAL HOUSING FINANCE BOARD FEDERAL HOME LOAN BANK RISK MANAGEMENT AND CAPITAL STANDARDS FEDERAL HOME LOAN BANK CAPITAL STOCK § 931.5 Liquidation, merger, or consolidation. The...

Healthcare mergers and acquisitions: strategies for consolidation.

Science.gov (United States)

Zuckerman, Alan M

2011-01-01

The passage of federal healthcare reform legislation, in combination with other factors, makes it likely that the next few years will be a major period of consolidation for healthcare organizations. This article examines the seven key forces reshaping healthcare delivery--from insurance industry consolidation to cost inflation to the increasing gap between financially strong and struggling providers--and provides advice for organizations on both sides of an acquisition.

SOME DISCLOSURE ASPECTS REGARDING CONSOLIDATED FINANCIAL STATEMENTS

OpenAIRE

Cirstea Andreea; Baltariu Carmen-Alexandra

2013-01-01

The purpose of this article is to analyze the current state of consolidated reporting practice harmonization concerning the choice of presenting the income statement, the changes in equity, the methods used for presenting the cash flow statement, the extant methods for evaluating and reporting goodwill, the extant methods in which jointly controlled entities are accounted in the consolidated financial statements, or the choice for recognizing investments in subsidiaries, jointly controlled en...

Consolidation Theory for a Stone Column Composite Foundation under Multistage Loading

Directory of Open Access Journals (Sweden)

Shenggen Huang

2016-01-01

Full Text Available The consolidation theories considering instant load cannot fully reveal the consolidation mechanism of a stone column composite foundation used in the expressway embankments due to the time effect of loading; that is, the expressway embankments are often constructed in several stages for a long time. Meanwhile, owing to the special property that the pile-soil stress ratio is larger than 1, the consolidation theory for sand drain well foundation cannot be used directly in the consolidation analysis of stone column composite foundation. Based on the principle that the vertical load applied on the composite foundation is shared by the stone column and the surrounding soil, the governing solutions for the stone column composite foundation under a multistage load are established. By virtue of the separation of variables, the corresponding solutions of degree of consolidation for loading stage and maintaining load stage are derived separately. According to the Carrillo theorem, the solution for the average total degree of consolidation of entire composite foundation is also obtained. Finally, the reasonableness of the present solution has been verified by comparing the consolidation curve calculated by the present solution with that measured by site test.

Success Modulates Consolidation of a Visuomotor Adaptation Task

Science.gov (United States)

Trempe, Maxime; Sabourin, Maxime; Proteau, Luc

2012-01-01

Consolidation is a time-dependent process that is responsible for the storage of information in long-term memory. As such, it plays a crucial role in motor learning. Prior research suggests that some consolidation processes are triggered only when the learner experiences some success during practice. In the present study, we tested whether…

Memory Consolidation and Neural Substrate of Reward

Directory of Open Access Journals (Sweden)

Redolar-Ripoll, Diego

2012-08-01

Full Text Available The aim of this report is to analyze the relationships between reward and learning and memory processes. Different studies have described how information about rewards influences behavior and how the brain uses this reward information to control learning and memory processes. Reward nature seems to be processed in different ways by neurons in different brain structures, ranging from the detection and perception of rewards to the use of information about predicted rewards for the control of goal-directed behavior. The neural substrate underling this processing of reward information is a reliable way of improving learning and memory processes. Evidence from several studies indicates that this neural system can facilitate memory consolidation in a wide variety of learning tasks. From a molecular perspective, certain cardinal features of reward have been described as forms of memory. Studies of human addicts and studies in animal models of addiction show that chronic drug exposure produces stable changes in the brain at the cellular and molecular levels that underlie the long-lasting behavioral plasticity associated with addiction. These molecular and cellular adaptations involved in addiction are also implicated in learning and memory processes. Dopamine seems to be a critical common signal to activate different genetic mechanisms that ultimately remodel synapses and circuits. Despite memory is an active and complex process mediated by different brain areas, the neural substrate of reward is able to improve memory consolidation in a several paradigms. We believe that there are many equivalent traits between reward and learning and memory processes.

Gaining efficiency by centralising the corporate business resiliency process.

Science.gov (United States)

Martinez, Robert

2017-06-01

Organisations have compiled many business continuity plans over the years in response to uncontrollable events and natural disasters. As the types of threats increase, even more plans are being created. Unfortunately, many corporations do not communicate the existence of these various plans outside of their centre of excellence. Creating a centralised oversight of your business resiliency process brings many benefits, including greater awareness, a bigger pool of expertise, common terminology and reducing the chances of redundant efforts. Having an overarching corporate response plan in place makes it possible to have high-level leadership trained and ready in case an extreme event occurs.

Consolidated Copayment Processing Center (CCPC)

Data.gov (United States)

Department of Veterans Affairs — The Consolidated Copayment Processing Center (CCPC) database contains Veteran patient contact and billing information in order to support the printing and mailing of...

How aging affects sleep-dependent memory consolidation?

Directory of Open Access Journals (Sweden)

Caroline eHarand

2012-02-01

Full Text Available Sleep plays multiple functions among which energy conservation or recuperative processes. Besides, growing evidence indicate that sleep plays also a major role in memory consolidation, a process by which recently acquired and labile memory traces are progressively strengthened into more permanent and/or enhanced forms. Indeed, memories are not stored as they were initially encoded but rather undergo a gradual reorganization process, which is favoured by the neurochemical environment and the electrophysiological activity observed during sleep. Two putative, probably not exclusive, models (hippocampo-neocortical dialogue and synaptic homeostasis hypothesis have been proposed to explain the beneficial effect of sleep on memory processes. It is worth noting that all data gathered until now emerged from studies conducted in young subjects. The investigation of the relationships between sleep and memory in older adults has sparked off little interest until recently. Though, aging is characterized by memory impairment, changes in sleep architecture, as well as brain and neurochemical alterations. All these elements suggest that sleep-dependent memory consolidation may be impaired or occurs differently in older adults.Here, we give an overview of the mechanisms governing sleep-dependent memory consolidation, and the crucial points of this complex process that may dysfunction and result in impaired memory consolidation in aging.

COST IMPACT OF ROD CONSOLIDATION ON THE VIABILITY ASSESSMENT DESIGN

International Nuclear Information System (INIS)

D. Lancaster

1999-01-01

The cost impact to the Civilian Radioactive Waste Management System of using rod consolidation is evaluated. Previous work has demonstrated that the fuel rods of two assemblies can be packed into a canister that can fit into the same size space as that used to store a single assembly. The remaining fuel assembly hardware can be compacted into the same size canisters with a ratio of 1 hardware canister per each 6 to 12 assemblies. Transportation casks of the same size as currently available can load twice the number of assemblies by placing the compacted assemblies in the slots currently designed for a single assembly. Waste packages similarly could contain twice the number of assemblies; however, thermal constraints would require considering either a low burnup or cooling. The analysis evaluates the impact of rod consolidation on CRWMS costs for consolidation at prior to transportation and for consolidation at the Monitored Geological Repository surface facility. For this study, no design changes were made to either the transport casks or waste packages. Waste package designs used for the Viability Assessment design were employed but derated to make the thermal limits. A logistics analysis of the waste was performed to determine the number of each waste package with each loading. A review of past rod consolidation experience found cost estimates which range from $10/kgU to $32/kgU. $30/kgU was assumed for rod consolidation costs prior to transportation. Transportation cost savings are about $17/kgU and waste package cost savings are about $21/kgU. The net saving to the system is approximately $500 million if the consolidation is performed prior to transportation. If consolidation were performed at the repository surface facilities, it would cost approximately $15/kgU. No transportation savings would be realized. The net savings for consolidation at the repository site would be about $400 million dollars

Corporate Language Policies

DEFF Research Database (Denmark)

Sanden, Guro Refsum

This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

Corporate Language Policies

DEFF Research Database (Denmark)

Sanden, Guro Refsum

2015-01-01

This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

THEORETICAL AND PRACTICAL APPROACHES REGARDING THE ADOPTION OF CORPORATE GOVERNANCE CODES

Directory of Open Access Journals (Sweden)

Sorin Nicolae Borlea

2013-09-01

Full Text Available In the European Union, the concept of corporate governance began to emerge more clearly after 1997, when most countries have however, voluntarily adopted corporate governance codes. The impulse of adopting these codes consists in the financial scandals related to the failure of the British companies listed on the stock exchange. Numerous scandals involving big companies such as Enron, WorldCom, Parmalat, Xerox, Merrill Lynch, Andersen and so on, conduct to a lack of investors’ confidence. These crises that have started to alarm governments, supervisory authorities, companies, investors and even the general public because of the fragility of the corporate governance’s system, highlight the need to rethink its structures. The process of adapting the corporate governance provisions in order to ensure transparency, responsibility and fair treatment of shareholders has resulted in the development of Corporate Governance Principles by the Organization for Economic Cooperation and Development (OECD. In order to asses these principles, it has started to identify the common elements of codes, one the most effective practice models of governance. Once the benefits of corporate governance practices have been understood and assimilated by the developed country, the developing countries (also Romania have begun to adopt "the best practices" in corporate governance, especially because this need is acutely felt in the changes required by the transition to a market economy. Our article describes the origins of the corporate governance, the concept and evolution of the corporate governance code at an international level, European level and also at a Romanian level.

Consolidation and restoration of memory traces in working memory.

Science.gov (United States)

De Schrijver, Sébastien; Barrouillet, Pierre

2017-10-01

Consolidation is the process through which ephemeral sensory traces are transformed into more stable short-term memory traces. It has been shown that consolidation plays a crucial role in working memory (WM) performance, by strengthening memory traces that then better resist interference and decay. In a recent study, Bayliss, Bogdanovs, and Jarrold (Journal of Memory and Language, 81, 34-50, 2015) argued that this process is separate from the processes known to restore WM traces after degradation, such as attentional refreshing and verbal rehearsal. In the present study, we investigated the relationship between the two types of processes in the context of WM span tasks. Participants were presented with series of letters for serial recall, each letter being followed by four digits for parity judgment. Consolidation opportunity was manipulated by varying the delay between each letter and the first digit to be processed, while opportunities for restoration were manipulated by varying the pace at which the parity task had to be performed (i.e., its cognitive load, or CL). Increasing the time available for either consolidation or restoration resulted in higher WM spans, with some substitutability between the two processes. Accordingly, when consolidation time was added to restoration time in the calculation of CL, the new resulting index, called extended CL, proved a very good predictor of recall performance, a finding also observed when verbal rehearsal was prevented by articulatory suppression. This substitutability between consolidation and restoration suggests that both processes may rely on the same mechanisms.

A consolidated and standardized relational database for ER data

International Nuclear Information System (INIS)

Zygmunt, B.C.

1995-01-01

The three US Department of Energy (DOE) installations on the Oak Ridge Reservation (ORR) (Oak Ridge National Laboratory, Y-12, and K-25) were established during World War II as part of the Manhattan Project that ''built the bomb.'' That research, and work in more recent years, has resulted in the generation of radioactive materials and other toxic wastes. Lockheed Martin Energy Systems manages the three Oak Ridge installations (as well as the Environmental Restoration (ER) programs at the DOE plants in Portsmouth, Ohio, and Paducah, Kentucky). DOE Oak Ridge Operations has been mandated by federal and state agreements to provide a consolidated repository of environmental data and is tasked to support environmental data management activities at all five installations. The Oak Ridge Environmental Information System (OREIS) was initiated to fulfill these requirements. The primary use of OREIS data is to provide access to project results by regulators. A secondary use is to serve as background data for other projects. This paper discusses the benefits of a consolidated and standardized database; reasons for resistance to the consolidation of data; implementing a consolidated database, including attempts at standardization, deciding what to include in the consolidated database, establishing lists of valid values, and addressing quality control (QC) issues; and the evolution of a consolidated database, which includes developing and training a user community, dealing with configuration control issues, and incorporating historical data. OREIS is used to illustrate these topics

“Corporate Social Responsibility” (CSR Antara Publisitas, Citra, dan Etika dalam Profesi Public Relations

Directory of Open Access Journals (Sweden)

Ani Yuningsih

2005-12-01

Full Text Available The field of PR activities are commonly focused on efforts to build strong brand image, product positioning, advertising, promotion and publicity. In the world of high competition, this strategy is not enough. Many multinational corporate nowadays choose Corporate Social Responsibility (CSR as new strategy to build positive image and gaining good reputation. The existence of CSR program indicate corporate sense of social responsibility toward public interests. In practice, a tension between corporate need to build image and its consistencies toward moral integrity and social commitment was often found. Corporate often use its CSR program as a momentum of publicity instead of showing a real and genuine interest in community development. Therefore, an understanding to PR values and ethics was needed to plan and implement CSR program.

Consolidated results 2000. Forecasts 2001; Resultats consolides 2000. Perspectives 2001

Energy Technology Data Exchange (ETDEWEB)

NONE

2001-07-01

This document presents an economic analysis of the Group Gaz De France consolidated results for the year 2000. The main topics are the evolution of the energy market, the great economic growth for the five businesses of the Group (exploration-production, trade, transport, distribution and services), financial results affected by the supply costs increase, the position reinforcement among the gas leaders in Europe and the highlights of 2000. (A.L.B.)

Mechanisms of Social Consolidation in the Network Society

Directory of Open Access Journals (Sweden)

Lidia A. Bobova

2014-01-01

Full Text Available During the last five years the world has seen the emergence of mass global and regional social movements outside of institutional structures representing open systems with a spontaneous nature. These social movements do not have any tangible hierarchy and leaders; information within the movement activity is spread virally and mainly using new electronic communication tools - namely, mass self-communication constituting spaces of communication autonomy beyond the control of governments. A feature of the new type of social movements is their emergence in virtual space. Such mass movements manifest intensified consolidation processes in the modern society - due to fundamentally new factors. New practical mechanisms of consolidation amid an increase in the proportion of young people in countries are directly linked with technological developments that influenced in essence communication and changes in the established modern informational society. Virtual mass self-communication becomes the main practical mechanism for social consolidation in the modern informational society. The consolidation process intensifies due to government legitimacy crisis and loss of public trust in government and indicates an emergence of a new form of a civil society.

The Corporate University and Training: Return on Investment

Science.gov (United States)

Newell, Marshall D.

2013-01-01

With a global marketplace, companies are seeking ways to manage knowledge with tools, such as the corporate university toward gaining a competitive advantage. Research has identified a common goal is to sustain competitive advantage. With a competitive advantage, a company may achieve a higher profitability. Thus far, research has provided limited…

Failure envelope approach for consolidated undrained capacity of shallow foundations

OpenAIRE

Vulpe, Cristina; Gourvenec, Susan; Leman, Billy; Fung, Kah Ngii

2016-01-01

A generalized framework is applied to predict consolidated undrained VHM failure envelopes for surface circular and strip foundations. The failure envelopes for consolidated undrained conditions are shown to be scaled from those for unconsolidated undrained conditions by the uniaxial consolidated undrained capacities, which are predicted through a theoretical framework based on fundamental critical state soil mechanics. The framework is applied to results from small-strain finite-element anal...

The Consolidated Net Worth of Private Colleges. Recommendation of a Model.

Science.gov (United States)

Jenny, Hans H.

One of several essential tools for assessing how the financial health of educational institutions is evolving is the Consolidated Net Worth Statement. This essay explores various aspects of conventional "funds" balance sheets and compares them with the Consolidated Net Worth. Emphasis is placed on how the Consolidated Net Worth Statement…

Utilizing harmonization and common surveillance methods to consolidate 4 cohorts: the Western Alaska Tribal Collaborative for Health (WATCH study

Directory of Open Access Journals (Sweden)

Kathryn R. Koller

2013-05-01

Full Text Available Background. According to health status reports, chronic disease prevalence appears to be rising in western Alaska Native (AN people, and accurate population-based data are needed. Four cohort studies of western AN people were conducted in the Norton Sound and Yukon-Kuskokwim regions, but none have been large enough to allow reliable estimates of rates of chronic diseases and evaluate their risk factors. Objective. In this article, the methods used to combine 4 major cohort studies of rural western AN people are described and the benefits and challenges encountered in combining data and standardizing surveillance methods for these studies are discussed. Design. Tribal permission was obtained for each cohort study and the consolidated study. Data from baseline exams were directly combined or harmonized into new variables. Common surveillance methods were developed and implemented to identify incidence and risk factors for cardiovascular disease (CVD events and type 2 diabetes. Results. A cohort of 4,569 western AN participants (2,116 men and 2,453 women, aged 18–95 years, was established to study CVD and diabetes prevalence. Prospective surveillance data over an average 6.7-year follow-up can now be used to study CVD and diabetes incidence and associated risk factors in a subset of 2,754 western AN participants (1,218 men and 1,536 women who consented to initial surveillance. Conclusions. The combined cohort provides statistical power to examine incidence rates and risk factors for CVD and diabetes and allows for analyses by geographic region. The data can be used to develop intervention programmes in these populations and others.

Corporate culture: It's impact on corporate life and business ...

African Journals Online (AJOL)

Corporate culture: It's impact on corporate life and business practices in Nigeria. ... on the work behaviour of management strategists and business policy makers. ... culture include, multinational organizations as well as mergers/acquisitions.

Land consolidation in mountain areas. Case study from southern Poland

Science.gov (United States)

Janus, Jarosław; Łopacka, Magdalena; John, Ewa

2017-12-01

Land consolidation procedures are an attempt to comprehensively change the existing spatial structure of land in rural areas. This treatment also brings many other social and economic benefi ts, contributing to the development of consolidated areas. Land consolidation in mountain areas differs in many respects from those implemented in areas with more favorable conditions for the functioning of agriculture. The unfavorable values of land fragmentation indices, terrain conditions and lower than the average soil quality affect both the dominant forms of agricultural activity and the limited opportunities to improve the distribution of plots in space, parameters of shape, and the area as a result of land consolidation. For this reason, the effectiveness of land consolidation in mountain areas can be achieved by improving the quality of transportation network and the accessibility of the plots, arranging ownership issues and improving the quality of cadastral documentation. This article presents the evaluation of the measures of effectiveness of land consolidation realized in mountain areas on the example of Łetownia Village in the Małopolska Province, located in the southern part of Poland. Selected village is an area with unfavorable conditions for the functioning of agriculture and high values of land fragmentation indices.

Land consolidation in mountain areas. Case study from southern Poland

Directory of Open Access Journals (Sweden)

Janus Jarosław

2017-12-01

Full Text Available Land consolidation procedures are an attempt to comprehensively change the existing spatial structure of land in rural areas. This treatment also brings many other social and economic benefi ts, contributing to the development of consolidated areas. Land consolidation in mountain areas differs in many respects from those implemented in areas with more favorable conditions for the functioning of agriculture. The unfavorable values of land fragmentation indices, terrain conditions and lower than the average soil quality affect both the dominant forms of agricultural activity and the limited opportunities to improve the distribution of plots in space, parameters of shape, and the area as a result of land consolidation. For this reason, the effectiveness of land consolidation in mountain areas can be achieved by improving the quality of transportation network and the accessibility of the plots, arranging ownership issues and improving the quality of cadastral documentation. This article presents the evaluation of the measures of effectiveness of land consolidation realized in mountain areas on the example of Łetownia Village in the Małopolska Province, located in the southern part of Poland. Selected village is an area with unfavorable conditions for the functioning of agriculture and high values of land fragmentation indices.

How long can austerity persist? The factors that sustain fiscal consolidations

Directory of Open Access Journals (Sweden)

David Lodge

2013-06-01

Full Text Available To put public debt on a sustainable path, many governments face the task of enacting large fiscal consolidation followed by years of sustained primary surpluses. By estimating hazard functions for the duration of consolidations, we analyse the features of past consolidation efforts across a panel of advanced economies. Our contribution is to identify the factors that help to start and sustain consolidations, separately discussing governments’ “commitment” to the cause as well as their “capacity” for action. Our analysis suggests that longer consolidations are initiated when public debt is high, fiscal deficits are large, the interest burden heavy and long-term sovereign bond yields elevated. However, we also find that a countries’ “capacity” to change course is important. Higher initial private sector savings, a stronger external balance, a competitive position and stable financial conditions appear to provide more scope for governments to sustain longer-lasting consolidations. Once we have controlled for the initial macroeconomic conditions, there is a lesser role for governments’ commitment as reflected in factors such as the composition and the pace of the fiscal adjustment or the political cycle in explaining the duration of consolidation. However, commitment to permanent, rather than temporary, fiscal adjustment is key.

Еnterprise’s corporate management improvement on the base of corporate culture development

Directory of Open Access Journals (Sweden)

T.O. Biliak

2016-12-01

Full Text Available The author reveals extremely important role of corporate culture and uniqueness of the corporate culture system. It is established that the corporate management is characterized above all, by the economic activity and corporate culture practice. The securement of the balance in the process of interaction between organization and its environment plays one of the key roles in any management system. The author determines the influence of corporate culture on the business activity of the enterprise, when personnel predicts the situation development according to which they build models and evaluate their behavior. While realizing them in their activity employees strengthen certain trends and create in such a way appropriate situations. The search of ways of development and changing corporate culture as the base of corporate management improvement is conducted with the use of the strategic approach. The creation of a corporate culture that supports the development strategy of the enterprise, is an essential component of effective business and management, because the culture shapes a socio-psychological climate and corporate spirit which contributes to the operational execution of tasks and achievement of certain goals. Accordingly to the mentioned above, the set of measures of enterprise’s corporate culture development securement is proposed.

Impaired memory consolidation in children with obstructive sleep disordered breathing.

Directory of Open Access Journals (Sweden)

Kiran Maski

Full Text Available Memory consolidation is stabilized and even enhanced by sleep (and particularly by 12-15 Hz sleep spindles in NREM stage 2 sleep in healthy children but it is unclear what happens to these processes when sleep is disturbed by obstructive sleep disordered breathing. This cross-sectional study investigates differences in declarative memory consolidation among children with primary snoring (PS and obstructive sleep apnea (OSA compared to controls. We further investigate whether memory consolidation group differences are associated with NREM stage 2 (N2 sigma (12-15 Hz or NREM slow oscillation (0.5-1 Hz spectral power bands. In this study, we trained and tested participants on a spatial declarative memory task with cued recall. Retest occurred after a period of daytime wake (Wake or a night of sleep (Sleep with in-lab polysomnography. 36 participants ages 5-9 years completed the protocol: 14 with OSA as defined by respiratory disturbance index (RDI > 1/hour, 12 with primary snoring (PS and 10 controls. OSA participants had poorer overall memory consolidation than controls across Wake and Sleep conditions [OSA: mean = -18.7% (5.8, controls: mean = 1.9% (7.2, t = -2.20, P = 0.04]. In contrast, PS participants and controls had comparable memory consolidation across conditions (t = 0.41; P = 0.38. We did not detect a main effect for condition (Sleep, Wake or group x condition interaction on memory consolidation. OSA participants had lower N2 sigma power than PS (P = 0.03 and controls (P = 0.004 and N2 sigma power inversely correlated with percentage of time snoring on the study night (r = -0.33, P<0.05. Across all participants, N2 sigma power modestly correlated with memory consolidation in both Sleep (r = 0.37, P = 0.03 and Wake conditions (r = 0.44, P = 0.009. Further observed variable path analysis showed that N2 sigma power mediated the relationship between group and mean memory consolidation across Sleep and Wake states [Bindirect = 6.76(3.5, z = 2

Corporate Business Diplomacy

DEFF Research Database (Denmark)

Søndergaard, Mikael

2014-01-01

This article illustrates the interdisciplinary nature of the field of corporate business diplomacy using examples from academic disciplines, such as economics and political science, which can contribute to the understanding of corporate business diplomacy. Examples also show that corporate business...... diplomacy can complement business theories such as stakeholder theory and agency theory. Examples from practice show that in a broad sense, corporate business diplomacy is concerned with managing external stakeholders, while in a narrow sense, it is concerned with managing internal stakeholders....... The usefulness of an analytical research triangulation is illustrated....

Nicotine facilitates memory consolidation in perceptual learning.

Science.gov (United States)

Beer, Anton L; Vartak, Devavrat; Greenlee, Mark W

2013-01-01

Perceptual learning is a special type of non-declarative learning that involves experience-dependent plasticity in sensory cortices. The cholinergic system is known to modulate declarative learning. In particular, reduced levels or efficacy of the neurotransmitter acetylcholine were found to facilitate declarative memory consolidation. However, little is known about the role of the cholinergic system in memory consolidation of non-declarative learning. Here we compared two groups of non-smoking men who learned a visual texture discrimination task (TDT). One group received chewing tobacco containing nicotine for 1 h directly following the TDT training. The other group received a similar tasting control substance without nicotine. Electroencephalographic recordings during substance consumption showed reduced alpha activity and P300 latencies in the nicotine group compared to the control group. When re-tested on the TDT the following day, both groups responded more accurately and more rapidly than during training. These improvements were specific to the retinal location and orientation of the texture elements of the TDT suggesting that learning involved early visual cortex. A group comparison showed that learning effects were more pronounced in the nicotine group than in the control group. These findings suggest that oral consumption of nicotine enhances the efficacy of nicotinic acetylcholine receptors. Our findings further suggest that enhanced efficacy of the cholinergic system facilitates memory consolidation in perceptual learning (and possibly other types of non-declarative learning). In that regard acetylcholine seems to affect consolidation processes in perceptual learning in a different manner than in declarative learning. Alternatively, our findings might reflect dose-dependent cholinergic modulation of memory consolidation. This article is part of a Special Issue entitled 'Cognitive Enhancers'. Copyright © 2012 Elsevier Ltd. All rights reserved.

Thermal Consolidation of Dredge Sand for Artificial Reef Formations

Science.gov (United States)

Trevino, Alexandro

Coral Reef ecosystems have degraded over years due to a variety of environmental issues such as ocean acidification. The continuous stress has detrimental effects on coral reef ecosystems that can possibly lead to the loss of the ecosystem. Our research aims to construct a prototype of an artificial reef by consolidating dredge sand from the ship channels of South Texas. Consolidation is achieved through an aluminum polytetrafluoroethylene self-propagating high temperature process that yields a solid formation to mimic the physical properties of coral reef structures. Using thermodynamic calculations, the variation of initial components was determined that reached an adiabatic temperature with a maximum peak of 2000 K. The self-sustaining reaction front was obtained to rigidly consolidate the dredge sand only at composition concentrations exceeding a critical value of 24 wt.% Al, and 3 wt.% PTFE. The combustion synthesis produced a consolidated formation with a hardened and porous structure.

Evidence for parallel consolidation of motion direction and orientation into visual short-term memory.

Science.gov (United States)

Rideaux, Reuben; Apthorp, Deborah; Edwards, Mark

2015-02-12

Recent findings have indicated the capacity to consolidate multiple items into visual short-term memory in parallel varies as a function of the type of information. That is, while color can be consolidated in parallel, evidence suggests that orientation cannot. Here we investigated the capacity to consolidate multiple motion directions in parallel and reexamined this capacity using orientation. This was achieved by determining the shortest exposure duration necessary to consolidate a single item, then examining whether two items, presented simultaneously, could be consolidated in that time. The results show that parallel consolidation of direction and orientation information is possible, and that parallel consolidation of direction appears to be limited to two. Additionally, we demonstrate the importance of adequate separation between feature intervals used to define items when attempting to consolidate in parallel, suggesting that when multiple items are consolidated in parallel, as opposed to serially, the resolution of representations suffer. Finally, we used facilitation of spatial attention to show that the deterioration of item resolution occurs during parallel consolidation, as opposed to storage. © 2015 ARVO.

Corporate boards and ownership structure as antecedents of corporate governance disclosure in Saudi Arabian publicly listed corporations

OpenAIRE

Al-Bassam, Waleed M.; Ntim, Collins G.; Opong, Kwaku K.; Downs, Yvonne

2015-01-01

This study investigate whether and to what extent publicly listed corporations voluntarily comply with and disclose recommended good corporate governance (CG) practices, and distinctively examine whether the observed cross-sectional differences in such CG disclosures can be explained by ownership and board mechanisms with specific focus on Saudi Arabia. Our results suggest that corporations with larger boards, a big-four auditor, higher government ownership, a CG committee and higher institut...

How to be together beyond corporations and firms? Hegel at the “end of capitalism”

Directory of Open Access Journals (Sweden)

Bojanić Petar

2017-01-01

Full Text Available The text examines different assumptions of Hegel’s understanding of the corporation across various versions of his Lectures of the Philosophy of Right, given recent contemporary reflections on “the end of capitalism.” My intention is to take Hegel’s thematization of the poor and poverty, as well as the significance Hegel ascribes to common work and the constitution of a working group as the foundation of civil society, and formulate these as real conditions of a potential reconstruction of the corporative model and new common action.

The Roles of Cortical Slow Waves in Synaptic Plasticity and Memory Consolidation.

Science.gov (United States)

Miyamoto, Daisuke; Hirai, Daichi; Murayama, Masanori

2017-01-01

Sleep plays important roles in sensory and motor memory consolidation. Sleep oscillations, reflecting neural population activity, involve the reactivation of learning-related neurons and regulate synaptic strength and, thereby affect memory consolidation. Among sleep oscillations, slow waves (0.5-4 Hz) are closely associated with memory consolidation. For example, slow-wave power is regulated in an experience-dependent manner and correlates with acquired memory. Furthermore, manipulating slow waves can enhance or impair memory consolidation. During slow wave sleep, inter-areal interactions between the cortex and hippocampus (HC) have been proposed to consolidate declarative memory; however, interactions for non-declarative (HC-independent) memory remain largely uninvestigated. We recently showed that the directional influence in a slow-wave range through a top-down cortical long-range circuit is involved in the consolidation of non-declarative memory. At the synaptic level, the average cortical synaptic strength is known to be potentiated during wakefulness and depressed during sleep. Moreover, learning causes plasticity in a subset of synapses, allocating memory to them. Sleep may help to differentiate synaptic strength between allocated and non-allocated synapses (i.e., improving the signal-to-noise ratio, which may facilitate memory consolidation). Herein, we offer perspectives on inter-areal interactions and synaptic plasticity for memory consolidation during sleep.

The Roles of Cortical Slow Waves in Synaptic Plasticity and Memory Consolidation

Directory of Open Access Journals (Sweden)

Daisuke Miyamoto

2017-11-01

Full Text Available Sleep plays important roles in sensory and motor memory consolidation. Sleep oscillations, reflecting neural population activity, involve the reactivation of learning-related neurons and regulate synaptic strength and, thereby affect memory consolidation. Among sleep oscillations, slow waves (0.5–4 Hz are closely associated with memory consolidation. For example, slow-wave power is regulated in an experience-dependent manner and correlates with acquired memory. Furthermore, manipulating slow waves can enhance or impair memory consolidation. During slow wave sleep, inter-areal interactions between the cortex and hippocampus (HC have been proposed to consolidate declarative memory; however, interactions for non-declarative (HC-independent memory remain largely uninvestigated. We recently showed that the directional influence in a slow-wave range through a top-down cortical long-range circuit is involved in the consolidation of non-declarative memory. At the synaptic level, the average cortical synaptic strength is known to be potentiated during wakefulness and depressed during sleep. Moreover, learning causes plasticity in a subset of synapses, allocating memory to them. Sleep may help to differentiate synaptic strength between allocated and non-allocated synapses (i.e., improving the signal-to-noise ratio, which may facilitate memory consolidation. Herein, we offer perspectives on inter-areal interactions and synaptic plasticity for memory consolidation during sleep.

Simulation and video software development for soil consolidation testing

NARCIS (Netherlands)

Karim, Usama F.A.

2003-01-01

The development techniques and file structures of CTM, a novel multi-media (computer simulation and video) package on consolidation and laboratory consolidation testing, are presented in this paper. A courseware tool called Authorware proved to be versatile for building the package and the paper

Role of independent director in corporate governance – Reference to India

Directory of Open Access Journals (Sweden)

Indrajit Dube

2013-01-01

Full Text Available A company is the common platform of various stakeholders, such as customers, employees, investors, shareholders etc.. It is an instrument that can attract huge capital for doing business. Every transaction in a company should be fair and transparent to its stakeholders. A company having good Corporate Governance and an effective Board of Directors attract investors and ensure investment. Independence of the Board is critical to ensure that the board fulfills its role objectively and holds the management accountable to the company. The practice across jurisdictions indicates that the presence of Independent Director is answer to that. The present write up delves into the current scenario in Indian Corporate Sector and examine the role of Independent Director in Corporate Governance, in particular.

Consolidated Financial Statements – in IAS 27 perspective

Directory of Open Access Journals (Sweden)

Mihai Deju

2012-12-01

Full Text Available The aspects concerning the preparation and publication of the consolidated financial statements have been the subject of the settlement by the Committee for International Accounting Standards (IAS even since 1976 with the publication of IAS 3 “Consolidated financial statements”. Subsequently, the standard has been amended and revised successively, on several occasions. The latest version issued in 2008 includes changes on the accounting of interests that do not control and the loss of control on a subsidiary. The actual version also includes the subsequent amendments resulting from IFRS issued until 31st of December 2010. This paper presents the essential aspects of IAS 27 (the actual version and a practical example of how to elaborate consolidated accounts in accordance with this standard.

Factors effecting Corporate Social Responsibility disclosure ratings:an empirical study of Finnish listed companies

OpenAIRE

Roitto, A. (Artturi)

2013-01-01

Abstract As Corporate Social Responsibility (CSR) disclosure is becoming more common practise amongst companies, it is valuable to understand the underlying factors involved. The Goal of this thesis is to examine if the factors suggested by previous studies seem to have significance in a Finnish sample composed of 31 listed companies. As an ancillary research question linkage between Corporate Governance recommendation devi...

Consolidation properties of the mudstones from the Harwell boreholes

International Nuclear Information System (INIS)

McEwen, T.J.; Hobbs, P.; Horseman, S.T.

1983-03-01

Long term high stress consolidation tests have been performed on samples of Oxford Clay, Gault clay, Kimmeridge clay and Lower Lias clay from beneath the Atomic Energy Research Establishment, Harwell, Oxfordshire. In addition to calculating the modulus of volume change and the coefficient of consolidation for each sample, reconstruction of the true one-dimensional consolidation behaviour has been attempted. One dimensional vertical permeabilities have been calculated for samples of Oxford Clay and are compared with those measured by hydraulic testing. Tests were performed in a specially modified oedometer cell using an adapted Denison dead weight loading system in order to produce the required high consolidation stresses. Only one sample, that of Kimmeridge Clay, gave a classical and easily interpretable, consolidation curve, and because of this the OCR (Overconsolidation Ratio) values from other curves have been corrected with respect to this one. This discrepancy between laboratory derived OCRs (OCRLAB) and those calculated from geological information (OCRGEOL) is interesting and is ascribed in this report to apparent overconsolidation caused by secondary compression. Hydraulic conductivities calculated from the oedometer tests at the in situ stresses expected in the Oxford Clay at 273 m depth lie in the range from 4.6 to 5.4 x 10 -12 ms -1 . (author)

The Corporate Marketing Department

DEFF Research Database (Denmark)

Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva

Corporate marketing has been downsized or eliminated in many firms. At the same time, firms that still own a corporate marketing department struggle with organizing and positioning their commercial front‐end. The question arises whether firms need a corporate marketing department, and if so, how...... it can best add value to the firm. Based on a qualitative study among B2B companies, we develop a conceptual framework highlighting the various parental roles through which corporate marketing can contribute to overall firm and business unit performance. In addition, we identify five gaps that restrain...... successful outcomes of corporate marketing activities. In sum, our framework provides important insights on how to successfully organize corporate marketing activities....

English for common entrance

CERN Document Server

Kossuth, Kornel

2013-01-01

Succeed in the exam with this revision guide, designed specifically for the brand new Common Entrance English syllabus. It breaks down the content into manageable and straightforward chunks with easy-to-use, step-by-step instructions that should take away the fear of CE and guide you through all aspects of the exam. - Gives you step-by-step guidance on how to recognise various types of comprehension questions and answer them. - Shows you how to write creatively as well as for a purpose for the section B questions. - Reinforces and consolidates learning with tips, guidance and exercises through

Global business management for sustainability and competitiveness: The role of corporate branding, corporate identity and corporate reputation

OpenAIRE

Gupta, Suraksha; Melewar, T.C.; Czinkota, Michael C.

2013-01-01

This special issue of the Journal of World Business is devoted to the role of intangibles of a firm in building sustainable business for success in competitive markets. The research articles included in this issue have contributed to the on-going academic knowledge about the ability of marketing and management practices to drive business sustainability. This special issue on business sustainabili- ty focuses on the role of corporate branding, corporate identity and corporate reputation.

Land Mobility in a Central and Eastern European Land Consolidation Context

DEFF Research Database (Denmark)

Hartvigsen, Morten B.

2014-01-01

in a Central and Eastern European land consolidation context. The term land mobility is defined and the limited theory available is reviewed. Case studies of land mobility in land consolidation pilot projects in Moldova, Albania and Bosnia-Herzegovina show the correlation between land mobility and the success......In most of the Central and Eastern European countries, land reforms after 1989 have resulted in extensive land fragmentation. The majority of the countries have during the two recent decades introduced land consolidation instruments to address the structural problems with land fragmentation...... or failure of voluntary land consolidation projects. In situations with low land mobility, land consolidation instruments need in order to be successful to be supported by other land policy tools such as land banks. The use of existing state agricultural land is an obvious foundation for establishing a state...

Slow oscillations orchestrating fast oscillations and memory consolidation.

Science.gov (United States)

Mölle, Matthias; Born, Jan

2011-01-01

Slow-wave sleep (SWS) facilitates the consolidation of hippocampus-dependent declarative memory. Based on the standard two-stage memory model, we propose that memory consolidation during SWS represents a process of system consolidation which is orchestrated by the neocortical memory. The slow oscillations temporally group neuronal activity into up-states of strongly enhanced neuronal activity and down-states of neuronal silence. In a feed-forward efferent action, this grouping is induced not only in the neocortex but also in other structures relevant to consolidation, namely the thalamus generating 10-15Hz spindles, and the hippocampus generating sharp wave-ripples, with the latter well known to accompany a replay of newly encoded memories taking place in hippocampal circuitries. The feed-forward synchronizing effect of the slow oscillation enables the formation of spindle-ripple events where ripples and accompanying reactivated hippocampal memory information become nested into the single troughs of spindles. Spindle-ripple events thus enable reactivated memory-related hippocampal information to be fed back to neocortical networks in the excitable slow oscillation up-state where they can induce enduring plastic synaptic changes underlying the effective formation of long-term memories. Copyright © 2011 Elsevier B.V. All rights reserved.

Better than sleep: theta neurofeedback training accelerates memory consolidation.

Science.gov (United States)

Reiner, Miriam; Rozengurt, Roman; Barnea, Anat

2014-01-01

Consistent empirical results showed that both night and day sleep enhanced memory consolidation. In this study we explore processes of consolidation of memory during awake hours. Since theta oscillations have been shown to play a central role in exchange of information, we hypothesized that elevated theta during awake hours will enhance memory consolidation. We used a neurofeedback protocol, to enhance the relative power of theta or beta oscillations. Participants trained on a tapping task, were divided into three groups: neurofeedback theta; neurofeedback beta; control. We found a significant improvement in performance in the theta group, relative to the beta and control groups, immediately after neurofeedback. Performance was further improved after night sleep in all groups, with a significant advantage favoring the theta group. Theta power during training was correlated with the level of improvement, indicating a clear relationship between memory consolidation, and theta neurofeedback. Copyright © 2013 Elsevier B.V. All rights reserved.

Local communities’ consolidation process: political factors

Directory of Open Access Journals (Sweden)

V. V. Fedorenko

2017-04-01

It has been underlined that the local communities’ consolidation process in the contemporary world is the problem which has both empirical and theoretical importance. Depending on the size of the local area, local polices are taking different forms. As usual, they provide an agreement and compromise solutions based on issues that are important to the local community. The experience of the developed democracies has shown that local assemblies ensure the establishment of coalitions based on short-termed procedures. The study has tested that an important aspect of the formation of local communities consolidated position is based on development issues and civil participation. It is especially visible in the United States and the EU countries. The municipality level determines the quality of local political bodies, which is formed on party basis. For contemporary Ukraine important tools for provision of political responsibility are forces, which take care about the local communities and determine their development for a long period. Overall, the consolidation of political forces in the local government system is an important task that determines the need for the adoption of regulatory instruments which would ensure the harmonious and constructive political cooperation regardless of their ideological positions.

Tantalum powder consolidation, modeling and properties

International Nuclear Information System (INIS)

Bingert, S.R.; Vargas, V.D.; Sheinberg, H.C.

1996-01-01

A systematic approach was taken to investigate the consolidation of tantalum powders. The effects of sinter time, temperature and ramp rate; hot isostatic pressing (HIP) temperature and time; and powder oxygen content on consolidation density, kinetics, microstructure, crystallographic texture, and mechanical properties have been evaluated. In general, higher temperatures and longer hold times resulted in higher density compacts with larger grain sizes for both sintering and HIP'ing. HIP'ed compacts were consistently higher in density than sintered products. The higher oxygen content powders resulted in finer grained, higher density HIP'ed products than the low oxygen powders. Texture analysis showed that the isostatically processed powder products demonstrated a near random texture. This resulted in isotropic properties in the final product. Mechanical testing results showed that the HIP'ed powder products had consistently higher flow stresses than conventionally produced plates, and the sintered compacts were comparable to the plate material. A micromechanics model (Ashby HIP model) has been employed to predict the mechanisms active in the consolidation processes of cold isostatic pressing (CIP), HIP and sintering. This model also predicts the density of the end product and whether grain growth should be expected under the applied processing conditions

Consolidation equipment for irradiated nuclear fuel channels

International Nuclear Information System (INIS)

Taguchi, M.; Komatsu, Y.; Ose, T.

1989-01-01

The authors have developed and put into use a new type of mechanical consolidation equipment for irradiated nuclear fuel channels. This includes round-slice cutting of the top 100mm of the fuel channel with a guillotine cutter, and press cutting of the two corners of the remaining length of the fuel channel. Four guillotine blades work in combination with receiving blades arranged inside the fuel channel to cut the top 100mm, including the clips and spacers, of the fuel channel into a round slice. A press assembled in the consolidation equipment then presses the slice to achieve volume reduction. The press cutting operation uses two press cutting blades arranged inside the fuel channel and the receiving blades outside the fuel channel. The remaining length of fuel channel is cut off into L-shaped pieces by press cutting. This consolidation equipment is highly efficient because the round-slice cutting, pressing, and press cutting are all achieved by one unit

Carbon capture and storage as a corporate technology strategy challenge

International Nuclear Information System (INIS)

Bowen, Frances

2011-01-01

Latest estimates suggest that widespread deployment of carbon capture and storage (CCS) could account for up to one-fifth of the needed global reduction in CO 2 emissions by 2050. Governments are attempting to stimulate investments in CCS technology both directly through subsidizing demonstration projects, and indirectly through developing price incentives in carbon markets. Yet, corporate decision-makers are finding CCS investments challenging. Common explanations for delay in corporate CCS investments include operational concerns such as the high cost of capture technologies, technological uncertainties in integrated CCS systems and underdeveloped regulatory and liability regimes. In this paper, we place corporate CCS adoption decisions within a technology strategy perspective. We diagnose four underlying characteristics of the strategic CCS technology adoption decision that present unusual challenges for decision-makers: such investments are precautionary, sustaining, cumulative and situated. Understanding CCS as a corporate technology strategy challenge can help us move beyond the usual list of operational barriers to CCS and make public policy recommendations to help overcome them. - Research highlights: → Presents a corporate technology strategy perspective on carbon capture and storage (CCS). → CCS technology is precautionary, sustaining, cumulative and situated. → Decision-makers need to look beyond cost and risk as barriers to investment in CCS.

Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

Directory of Open Access Journals (Sweden)

Jali Muhamad Nizam

2017-01-01

Full Text Available In decades, various organizations worldwide engaged with Corporate Social Responsibility (CSR in order to show their corporate commitments and responsibilities towards societies at large. These commitments and responsibilities are coming from monetary and non-monetary resources for example cash, equipment’s and human resources whom are used for social purposes and activities that leads to a betterment of society and also to improved organization reputation. However, in today’s knowledge and innovation led economy, organizations can no longer affords to get involve in charity and community services merely to fulfil social return without having any sort of economic payoffs. This situation warrants organizations moving beyond CSR to Corporate Social Innovation. This paper explores conceptual understanding between CSR and Corporate Social Innovation. CSR is a traditional philanthropy and old paradigm which is somewhat no longer sufficient in coping with current economic situation. Hence, this paper provides an insight and suggests that corporate social innovation as an emergence new paradigm that perhaps could provide a comprehensive representation in the era of knowledge and innovation led economy that will leads to real change in improving the well-being of people’s life, enhance economic and technological growth. Furthermore, this paper also highlighted knowledge resource is the most significant resource of Corporate Social Innovation.

Retrieval as a Fast Route to Memory Consolidation.

Science.gov (United States)

Antony, James W; Ferreira, Catarina S; Norman, Kenneth A; Wimber, Maria

2017-08-01

Retrieval-mediated learning is a powerful way to make memories last, but its neurocognitive mechanisms remain unclear. We propose that retrieval acts as a rapid consolidation event, supporting the creation of adaptive hippocampal-neocortical representations via the 'online' reactivation of associative information. We describe parallels between online retrieval and offline consolidation and offer testable predictions for future research. Copyright © 2017 Elsevier Ltd. All rights reserved.

How useful is consolidation of public sector entities' financial statements ?

OpenAIRE

Soguel, N.; Bucher, R.

2013-01-01

Whether or not to consolidate financial statements is dealt with in IPSAS#6. This standard is by and large based on IAS#27. It deals with the criterion according to which an entity's financial statements should be considered and which consolidation technique should be used. However, it remains silent when it comes to exposing the reason why a public sector entity should consolidate its financial statements. The literature is almost as silent as IPSAS on this issue. Which means that there is a...

Corporations as social contractors : a study on corporate social responsibility

OpenAIRE

Kalstad, Marius Aas

2007-01-01

This thesis takes up the issue of the role of business in today s society, in the form of Corporate Social Responsibility (CSR). The research question is: Do corporations/does business have responsibilities beyond maximising profit for owners? Social contract theory, as presented by Hobbes and Locke, is used to morally justify a corporate responsibility that goes beyond the traditional business responsibility of maximising profit for stolckholders. Further, the stakeholder model is proscribed...

Corporate environmental responsibility – a key determinant of corporate reputation

OpenAIRE

Cristina Ganescu; Laura Dindire

2014-01-01

This paper aims to determine the trend of the relationship between corporate environmental responsibility and corporate reputation by focusing on a study of the European automotive sector. The starting point of our research is content analysis of the sustainability or social responsibility reports published in 2010, 2011, and 2012 by 13 businesses operating in the European automotive industry. Content analysis was carried out in order to identify the indicators used to assess corporate enviro...

75 FR 16211 - MCG Capital Corporation; Notice of Application

Science.gov (United States)

2010-03-31

... SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29191; File No. 812-13694] MCG Capital Corporation; Notice of Application March 25, 2010. AGENCY: Securities and Exchange... exchange on which its shares of common stock may be traded in the future) as of the date of the transaction...

Ultrasonic assisted consolidation of commingled thermoplastic/glass fibers rovings

Directory of Open Access Journals (Sweden)

Francesca eLionetto

2015-04-01

Full Text Available Thermoplastic matrix composites are finding new applications in different industrial area thanks to their intrinsic advantages related to environmental compatibility and processability. The approach presented in this work consists in the development of a technology for the simultaneous deposition and consolidation of commingled thermoplastic rovings through to the application of high energy ultrasound. An experimental equipment, integrating both fiber impregnation and ply consolidation in a single process, has been designed and tested. It is made of an ultrasonic welder, whose titanium sonotrode is integrated on a filament winding machine. During winding, the commingled roving is at the same time in contact with the mandrel and the horn. The intermolecular friction generated by ultrasound is able to melt the thermoplastic matrix and impregnate the reinforcement fibers. The heat transfer phenomena occurring during the in situ consolidation were simulated solving by finite element (FE analysis an energy balance accounting for the heat generated by ultrasonic waves and the melting characteristics of the matrix. To this aim, a calorimetric characterization of the thermoplastic matrix has been carried out to obtain the input parameters for the model. The FE analysis has enabled to predict the temperature distribution in the composite during heating and cooling The simulation results have been validated by the measurement of the temperature evolution during ultrasonic consolidation.The reliability of the developed consolidation equipment was proved by producing hoop wound cylinder prototypes using commingled continuous E-glass rovings and Polypropylene (PP filaments. The consolidated composite cylinders are characterized by high mechanical properties, with values comparable with the theoretical ones predicted by the micromechanical analysis.

Transfer Pricing in the European Union

Directory of Open Access Journals (Sweden)

Gheorghe MATEI

2011-04-01

Full Text Available The transfer pricing mechanism is a tool commonly used to transfer the tax base from countries with high taxation in countries with low taxation. In the European Union, this financial operations generate significant tax revenue losses. In an attempt to limit the handling of corporate tax systems, many public authorities have introduced regulations on transfer pricing, but the effectiveness of these rules has proved limited, and they contributed to the increasing complexity of tax laws and to the appearance of additional costs for companies. A solution to the solving of the transfer pricing problem in the European Union is represented by the introduction of the common consolidated corporate tax base.

Review, mapping and analysis of the agricultural plastic waste generation and consolidation in Europe.

Science.gov (United States)

Briassoulis, Demetres; Babou, Epifania; Hiskakis, Miltiadis; Scarascia, Giacomo; Picuno, Pietro; Guarde, Dorleta; Dejean, Cyril

2013-12-01

A review of agricultural plastic waste generation and consolidation in Europe is presented. A detailed geographical mapping of the agricultural plastic use and waste generation in Europe was conducted focusing on areas of high concentration of agricultural plastics. Quantitative data and analysis of the agricultural plastic waste generation by category, geographical distribution and compositional range, and physical characteristics of the agricultural plastic waste per use and the temporal distribution of the waste generation are presented. Data were collected and cross-checked from a variety of sources, including European, national and regional services and organizations, local agronomists, retailers and farmers, importers and converters. Missing data were estimated indirectly based on the recorded cultivated areas and the characteristics of the agricultural plastics commonly used in the particular regions. The temporal distribution, the composition and physical characteristics of the agricultural plastic waste streams were mapped by category and by application. This study represents the first systematic effort to map and analyse agricultural plastic waste generation and consolidation in Europe.

Final Report: Self-Consolidating Concrete Construction for Modular Units

Energy Technology Data Exchange (ETDEWEB)

Gentry, Russell [Georgia Inst. of Technology, Atlanta, GA (United States); Kahn, Lawrence [Georgia Inst. of Technology, Atlanta, GA (United States); Kurtis, Kimberly [Georgia Inst. of Technology, Atlanta, GA (United States); Petrovic, Bojan [Georgia Inst. of Technology, Atlanta, GA (United States); Loreto, Giovanni [Georgia Inst. of Technology, Atlanta, GA (United States); Van Wyk, Jurie [Westinghouse Inc., Cranberry Township, PA (United States); Canterero-Leal, Carlos [Westinghouse Inc., Cranberry Township, PA (United States)

2016-07-29

This report focuses on work completed on DE-NE0000667, Self-Consolidating Concrete for Modular Units, in connection with the Department of Energy Nuclear Energy Enabling Technologies (DOE-NEET) program. This project was completed in the School of Civil and Environmental Engineering at the Georgia Institute of Technology, with Westinghouse Corporation as the industrial partner. The primary objective of this project was to develop self-consolidating concrete (also termed “self-compacting concrete” or SCC) mixtures so that concrete placement can be made into steel plate composite (SC) modular structures without the need for continuous concrete placement. As part of the research, SCC mixtures were developed and validated to ensure sufficient shear capacity across cold-joints, while minimizing shrinkage and temperature increase during curing to enhance concrete bonding with the steel plate construction found in modular units. The SCC mixtures developed were able to carry shearing forces across the cold-joint boundaries. This “self-roughening” was achieved by adding a tailored fraction of lightweight aggregate (LWA) to the concrete mix, some of which raised to the surface during curing, forming a rough surface on which subsequent concrete placements were made. The self-roughening behavior was validated through three sets of structural tests. Shear friction on small-scale specimens with cold joints was assessed using varying fractions of LWA and with varying amounts of external steel plate reinforcement. The results show that the shear friction coefficient, to be used with the provisions of ACI 318-14, Section 22.9, can be taken as 1.35. Mid-scale beam tests were completed to assess the cold-joint capacity in both in-plane and out-of-plane bending. The results showed that the self-roughened joints performed as well as monolithic joints. The final assessment was a full-scale test using a steel composite module supplied by Westinghouse and similar in construction to

Final Report: Self-Consolidating Concrete Construction for Modular Units

International Nuclear Information System (INIS)

Gentry, Russell; Kahn, Lawrence; Kurtis, Kimberly; Petrovic, Bojan; Loreto, Giovanni; Van Wyk, Jurie; Canterero-Leal, Carlos

2016-01-01

This report focuses on work completed on DE-NE0000667, Self-Consolidating Concrete for Modular Units, in connection with the Department of Energy Nuclear Energy Enabling Technologies (DOE-NEET) program. This project was completed in the School of Civil and Environmental Engineering at the Georgia Institute of Technology, with Westinghouse Corporation as the industrial partner. The primary objective of this project was to develop self-consolidating concrete (also termed ''self-compacting concrete'' or SCC) mixtures so that concrete placement can be made into steel plate composite (SC) modular structures without the need for continuous concrete placement. As part of the research, SCC mixtures were developed and validated to ensure sufficient shear capacity across cold-joints, while minimizing shrinkage and temperature increase during curing to enhance concrete bonding with the steel plate construction found in modular units. The SCC mixtures developed were able to carry shearing forces across the cold-joint boundaries. This ''self-roughening'' was achieved by adding a tailored fraction of lightweight aggregate (LWA) to the concrete mix, some of which raised to the surface during curing, forming a rough surface on which subsequent concrete placements were made. The self-roughening behavior was validated through three sets of structural tests. Shear friction on small-scale specimens with cold joints was assessed using varying fractions of LWA and with varying amounts of external steel plate reinforcement. The results show that the shear friction coefficient, to be used with the provisions of ACI 318-14, Section 22.9, can be taken as 1.35. Mid-scale beam tests were completed to assess the cold-joint capacity in both in-plane and out-of-plane bending. The results showed that the self-roughened joints performed as well as monolithic joints. The final assessment was a full-scale test using a steel composite module supplied by

Review on the explosive consolidation methods to fabricate tungsten based PFMs

Energy Technology Data Exchange (ETDEWEB)

Wang, Shuming, E-mail: wangshuming@ustb.edu.cn; Sun, Chongxiao; Guo, Wenhao; Yan, Qingzhi; Zhou, Zhangjian; Zhang, Yingchun; Shen, Weiping; Ge, Changchun

2014-12-15

Tungsten is one of the best candidates for plasma-facing materials in the fusion reactors, owing to its many unique properties. In the development of tungsten-based Plasma Facing Materials/Components (PFMs/PFCs), materials scientists have explored many different, innovative preparation and processing routes to meet the requirement of International Thermonuclear Experimental Reactor (ITER). Some explosive consolidation technology intrinsic characteristics, which make it suitable for powder metallurgy (powders consolidation) and PFMs production, are the high pressure processing, highly short heating time and can be considered as a highly competitive green technology. In this work, an overview of explosive consolidation techniques applied to fabricate tungsten-based PFMs is presented. Emphasis is given to describe the main characteristics and potentialities of the explosive sintering, explosive consolidation techniques. The aspects presented and discussed in this paper indicate the explosive consolidation processes as a promising and competitive technology for tungsten-based PFMs processing.

Corporate governance and corporate social responsibility: A typology of OECD countries

Directory of Open Access Journals (Sweden)

Patricia Crifo

2016-06-01

Full Text Available This article investigates the relationships between corporate governance and Corporate Social Responsibility (CSR. The underlying intuition is that governance factors are major determinants of CSR policies and extra-financial performance. More precisely, we identify three main factors that determine the strength of CSR engagement at the firm level: the structure of equity ownership (identity of shareholders, the composition and structure of board of directors, and the regulatory framework on corporate governance and CSR. We show how evolutions regarding corporate governance over the three previous decades have paved the way and shaped the rise of CSR. In addition, we elaborate a typology of CSR and governance structures that characterize OECD countries depending on whether the CSR reporting regime is stringent versus non-stringent, and on whether the corporate governance model is based on the shareholder, stakeholder or hybrid regime.

CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

OpenAIRE

Vasile Burja; Silvia – Stefania Mihalache

2010-01-01

Corporate Social Responsibility, a concept without a world accepted definition is starting to beused in Romania as well. This is the reason why in the present article we try to make a theoreticaldescription of the present concept and to exemplify it by presenting the responsible activities of acorporation in Romania, Rosia Montana Gold Corporation.

Corporate Governance

Directory of Open Access Journals (Sweden)

Dragoș-Mihail Daghie

2011-05-01

Full Text Available The purpose of this study is to analyze and understand the recently introduced form of managementof a company limited by shares. The Law no. 441/2006, which fundamentally amended Company Law,created this form of controlling the company, the corporate governance, but the legislation does not explicitlydefine what it wants to achieve through this instrument. This topic is recent in research as the theme ofgerman-roman commercial law systems (in French corporate governance system was introduced in 1966 andin Romania in 2006 but in terms of Anglo-Saxon law, the topic has been addressed years since 1776 (AdamSmith: The Wealth of Nations The concept of corporate governance would like, as a result, to establish somerules that companies must comply in order to achieve effective governance, transparent and beneficial forboth shareholders and for the minority. Corporate governance is a key element with an aim at improvingefficiency and economic growth in full accordance with the increase of investors’ confidence. Corporategovernance assumes a series of relationship between the company management, leadership, shareholders andthe other people concerned. Also corporate governance provides for that structure by means of which thecompany’s targets are set out and the means to achieve them and also the manner how to monitor such.

Corporate Governance Country Assessment : Malaysia

OpenAIRE

World Bank

2012-01-01

This report assesses Ghana s corporate governance policy framework. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Ghana. It is an update of the 2005 Corporate Governance ROSC. Good corporate governance enhances investor trust, helps to protects mino...

Corporal punishment-related ocular injuries in Nigerian children

Directory of Open Access Journals (Sweden)

Oluwakemi Adegbehingbe

2007-01-01

Full Text Available Objective: To determine the contribution of corporal punishment to ocular morbidity and visual impairment in Nigerian children. Materials and Methods: A prospective study was conducted of all patients aged 0-15 years seen with ocular injuries over a four year period. Those who sustained ocular injuries during the administration of corporal punishment were further studied. Relevant information was documented using a semistructured questionnaire. Data was analyzed by simple descriptive statistics using SPSS statistical package version 10. Results: A total of 186 children were seen within the study period. Eighty-nine (47.8% had ocular injuries and 27 (30.3% had ocular injuries resulting from corporal punishment. Of the latter group, eighteen were males and nine were females. Their ages ranged from 3-15 years (mean = 8.5 ± 2.4 years. Corporal punishment-associated injuries occurred most commonly as seen in 17 (63% of our study population who were aged 7-12 years. These 27 cases of injuries were sustained in the schools: 13 (48.2%, homes: eight (29.6%, market place: three (11.1%, workshop: two (7.4% and worship houses: one (3.7%. A stick was the object mostly implicated in causing ocular injuries in 13 (48.2% followed by a belt in five (18.5% and a whip in four (14.8%. Severe visual impairment occurred in two (7.4% patients while blindness occurred in three (11.1% patients. Conclusion: Corporal punishment is a major cause of ocular morbidity and blindness in Nigerian children.

The Essential Elements of Corporate Law. What is Corporate Law?

OpenAIRE

Armour, John; Hansmann, Henry; Kraakman, Reinier

2017-01-01

This article is the first chapter of the second edition of “The Anatomy of Corporate Law: A Comparative and Functional Approach”, by Reinier Kraakman, John Armour, Paul Davies, Luca Enriques, Henry Hansmann, Gerard Hertig, Klaus Hopt, HidekiKanda and Edward Rock (Oxford University Press, 2009). The book as a whole provides a functional analysis of Corporate (or Company) Law in Europe, the U.S., and Japan. Its organization reflects the structure of Corporate Law throughout all jurisdictions, w...

Saltmarsh creek bank stability: Biostabilisation and consolidation with depth

Science.gov (United States)

Chen, Y.; Thompson, C. E. L.; Collins, M. B.

2012-03-01

The stability of cohesive sediments of a saltmarsh in Southern England was measured in the field and the laboratory using a Cohesive Strength Meter (CSM) and a shear vane apparatus. Cores and sediment samples were collected from two tidal creek banks, covered by Atriplex portulacoides (Sea Purslane) and Juncus maritimus (Sea Rush), respectively. The objectives of the study were to examine the variation of sediment stability throughout banks with cantilevers present and investigate the influence of roots and downcore consolidation on bank stability. Data on erosion threshold and shear strength were interpreted with reference to bank depth, sediment properties and biological influences. The higher average erosion threshold was from the Sea Purslane bank whilst the Sea Rush bank showed higher average vane shear strength. The vertical variation in core sediment stability was mainly affected by roots and downcore consolidation with depth. The data obtained from the bank faces revealed that vertical variations in both erosion threshold and vane shear strength were affected primarily by roots and algae. A quantitative estimate of the relative contributions of roots and downcore consolidation to bank sediment stability was undertaken using the bank stability data and sediment density data. This showed that roots contributed more to the Sea Purslane bank stability than downcore consolidation, whilst downcore consolidation has more pronounced effects on the Sea Rush bank stability.

Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?

Directory of Open Access Journals (Sweden)

Jaja Suteja

2017-12-01

Full Text Available The correlation between theoretical and empirical of corporate governance (CG and corporate financial performance (CFP is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR, on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA analysis was used in this study. The results of this study indicate that corporate governance affects the company's financial performance positively. Aspects of corporate governance such as audit committees and number of board meetings have a positive relationship with financial performance, but there is no relationship from the aspect of independent board of commissioners. Furthermore, CSR can only strengthen the positive relationship between the number of board of commissioners’ meetings and the financial performance of the company. The frequency intensity of board of commissioners’ meetings can increasingly address corporate governance reforms by improving and realizing social responsibility as part of sustainability innovation by optimizing media and CSR reporting methods.

Revisiting the Complexities of Corporate Branding

DEFF Research Database (Denmark)

Gyrd-Jones, Richard; Merrilees, Bill; Miller, Dale

2013-01-01

The evolution of corporate branding literature since the seminal paper by Balmer is evaluated. The literature exhibits signs of maturing, which is evidenced by multiple theoretical underpinnings and a widening scope. Four themes are identified: (i) corporate brand as differentiation; (ii) corporate...... brand as corporate communication; (iii) corporate brand as a values-based approach; and (iv) corporate brand as internal branding approaches. We give special attention to issues of corporate communication, corporate identity, corporate vision, multiple stakeholders, alignment, multiple voices, corporate...... values and organisational culture. The themes are examined through a ‘paradox’ lens. Each theme is discussed in terms of the theoretical challenges arising from complexities in that aspect of corporate branding, ensuing apparent paradoxes and possible solutions for each paradox. The paradoxes...

Differential effect of an anticholinergic antidepressant on sleep-dependent memory consolidation.

Science.gov (United States)

Goerke, Monique; Cohrs, Stefan; Rodenbeck, Andrea; Kunz, Dieter

2014-05-01

Rapid eye movement (REM) sleep is considered critical to the consolidation of procedural memory - the memory of skills and habits. Many antidepressants strongly suppress REM sleep, however, and procedural memory consolidation has been shown to be impaired in depressed patients on antidepressant therapy. As a result, it is important to determine whether antidepressive therapy can lead to amnestic impairment. We thus investigated the effects of the anticholinergic antidepressant amitriptyline on sleep-dependent memory consolidation. Double-blind, placebo-controlled, randomized, parallel-group study. Sleep laboratory. Twenty-five healthy men (mean age: 26.8 ± 5.6 y). 75 mg amitriptyline versus placebo. To test memory consolidation, a visual discrimination task, a finger-tapping task, the Rey-Osterrieth Complex Figure Test, and the Rey Auditory-Verbal Learning Test were performed. Sleep was measured using polysomnography. Our findings show that amitriptyline profoundly suppressed REM sleep and impaired perceptual skill learning, but not motor skill or declarative learning. Our study is the first to demonstrate that an antidepressant can affect procedural memory consolidation in healthy subjects. Moreover, considering the results of a recent study, in which selective serotonin reuptake inhibitors and serotonin-norepinephrine reuptake inhibitors were shown not to impair procedural memory consolidation, our findings suggest that procedural memory consolidation is not facilitated by the characteristics of REM sleep captured by visual sleep scoring, but rather by the high cholinergic tone associated with REM sleep. Our study contributes to the understanding of potentially undesirable behavioral effects of amitriptyline.

Hospital consolidation outlook: surviving in a tough economy.

Science.gov (United States)

Myers, Chris; Lineen, Jason

2009-11-01

The rapid hospital consolidation activity of the late 1990s has tapered off, but it's expected to pick up again. The reasons for hospital consolidation have shifted from gaining leverage with payers to achieving cost savings and operating efficiencies to survive in the market. The hospital industry can expect to undergo more profound structural and organizational changes in the decade ahead than it did in the past decade.

The Impact of Corporate Board Meetings on Corporate Performance ...

African Journals Online (AJOL)

Our findings suggest a statistically significant and positive association between the frequency of corporate board meetings and corporate performance, implying that SA boards that meet more frequently tend to generate higher financial performance. A further investigation indicates a significant non-monotonic link between ...

Corporate Schooling Meets Corporate Media: Standards, Testing, and Technophilia

Science.gov (United States)

Saltman, Kenneth J.

2016-01-01

Educational publishing corporations and media corporations in the United States have been converging, especially through the promotion of standardization, testing, and for-profit educational technologies. Media and technology companies--including News Corp, Apple, and Microsoft--have significantly expanded their presence in public schools to sell…

Transnational Corporations and Corporate Citizenship: Analyzing New Roles of Organization Development Practitioners

Science.gov (United States)

Stolz, Ingo Stephan

2012-01-01

Research shows that too few transnational corporations (TNCs) have the organizational capacity to manage corporate citizenship. Evidence exists that ever more TNCs adopt programs of corporate citizenship development in order to increase this capacity. However, both in academic and practical literature, there is a general lack of a strategic…

Sleep-dependent memory consolidation--what can be learnt from children?

Science.gov (United States)

Wilhelm, I; Prehn-Kristensen, A; Born, J

2012-08-01

Extensive research has been accumulated demonstrating that sleep is essential for processes of memory consolidation in adults. In children and infants, a great capacity to learn and to memorize coincides with longer and more intense sleep. Here, we review the available data on the influence of sleep on memory consolidation in healthy children and infants, as well as in children with attention-deficit/hyperactivity disorder (ADHD) as a model of prefrontal impairment, and consider possible mechanisms underlying age-dependent differences. Findings indicate a major role of slow wave sleep (SWS) for processes of memory consolidation during early development. Importantly, longer and deeper SWS during childhood appears to produce a distinctly superior strengthening of hippocampus-dependent declarative memories, but concurrently prevents an immediate benefit from sleep for procedural memories, as typically observed in adults. Studies of ADHD children point toward an essential contribution of prefrontal cortex to the preferential consolidation of declarative memory during SWS. Developmental studies of sleep represent a particularly promising approach for characterizing the supra-ordinate control of memory consolidation during sleep by prefrontal-hippocampal circuitry underlying the encoding of declarative memory. Copyright © 2012 Elsevier Ltd. All rights reserved.

12 CFR 561.15 - Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

Consolidation of nanometer-sized aluminum single crystals: Microstructure and defects evolutions

KAUST Repository

Afify, N. D.

2014-04-01

Deriving bulk materials with ultra-high mechanical strength from nanometer-sized single metalic crystals depends on the consolidation procedure. We present an accurate molecular dynamics study to quantify microstructure responses to consolidation. Aluminum single crystals with an average size up to 10.7 nm were hydrostatically compressed at temperatures up to 900 K and pressures up to 5 GPa. The consolidated material developed an average grain size that grew exponentially with the consolidation temperature, with a growth rate dependent on the starting average grain size and the consolidation pressure. The evolution of the microstructure was accompanied by a significant reduction in the concentration of defects. The ratio of vacancies to dislocation cores decreased with the average grain size and then increased after reaching a critical average grain size. The deformation mechanisms of poly-crystalline metals can be better understood in the light of the current findings. © 2013 Elsevier B.V. All rights reserved.

Consolidation of nanometer-sized aluminum single crystals: Microstructure and defects evolutions

KAUST Repository

Afify, N. D.; Salem, H. G.; Yavari, A.; El Sayed, Tamer S.

2014-01-01

Deriving bulk materials with ultra-high mechanical strength from nanometer-sized single metalic crystals depends on the consolidation procedure. We present an accurate molecular dynamics study to quantify microstructure responses to consolidation. Aluminum single crystals with an average size up to 10.7 nm were hydrostatically compressed at temperatures up to 900 K and pressures up to 5 GPa. The consolidated material developed an average grain size that grew exponentially with the consolidation temperature, with a growth rate dependent on the starting average grain size and the consolidation pressure. The evolution of the microstructure was accompanied by a significant reduction in the concentration of defects. The ratio of vacancies to dislocation cores decreased with the average grain size and then increased after reaching a critical average grain size. The deformation mechanisms of poly-crystalline metals can be better understood in the light of the current findings. © 2013 Elsevier B.V. All rights reserved.

Mesopontine median raphe regulates hippocampal ripple oscillation and memory consolidation.

Science.gov (United States)

Wang, Dong V; Yau, Hau-Jie; Broker, Carl J; Tsou, Jen-Hui; Bonci, Antonello; Ikemoto, Satoshi

2015-05-01

Sharp wave-associated field oscillations (∼200 Hz) of the hippocampus, referred to as ripples, are believed to be important for consolidation of explicit memory. Little is known about how ripples are regulated by other brain regions. We found that the median raphe region (MnR) is important for regulating hippocampal ripple activity and memory consolidation. We performed in vivo simultaneous recording in the MnR and hippocampus of mice and found that, when a group of MnR neurons was active, ripples were absent. Consistently, optogenetic stimulation of MnR neurons suppressed ripple activity and inhibition of these neurons increased ripple activity. Notably, using a fear conditioning procedure, we found that photostimulation of MnR neurons interfered with memory consolidation. Our results demonstrate a critical role of the MnR in regulating ripples and memory consolidation.

Analysis of organizational options for the uranium enrichment enterprise in relation to asset divesture

International Nuclear Information System (INIS)

Harrer, B.J.; Hattrup, M.P.; Dase, J.E.; Nicholls, A.K.

1986-08-01

This report presents a comparison of the characteristics of some prominent examples of independent government corporations and agencies with respect to the Department of Energy's (DOE) uranium enrichment enterprise. The six examples studied were: the Bonneville Power Administration (BPA); the Tennessee Valley Authority (TVA); the Synthetic Fuels Corporation (SYNFUELS); the Consolidated Rail Corporation (CONRAIL); the British Telecommunications Corporation (British TELECOM); and the Communications Satellite Organization (COMSAT), in order of decreasing levels of government ownership and control. They range from BPA, which is organized as an agency within DOE, to COMSAT, which is privately owned and free from almost all regulations common to government agencies. Differences in the degree of government involvement in these corporations and in many other characteristics serve to illustrate that there are no accepted standards for defining the characteristics of government corporations. Thus, historical precedent indicates considerable flexibility would be available in the development of enabling legislation to reorganize the enrichment enterprise as a government corporation or independent government agency

12 CFR 583.8 - Corporation.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

Post-learning molecular reactivation underlies taste memory consolidation

Directory of Open Access Journals (Sweden)

Kioko eGuzman-Ramos

2011-09-01

Full Text Available It is considered that memory consolidation is a progressive process that requires post-trial stabilization of the information. In this regard, it has been speculated that waves of receptors activation, expression of immediate early genes and replenishment of receptor subunit pools occur to induce functional or morphological changes to maintain the information for longer periods. In this paper, we will review data related to neuronal changes in the post-acquisition stage of taste aversion learning that could be involved in further stabilization of the memory trace. In order to achieve such stabilization, evidence suggests that the functional integrity of the insular cortex (IC and the amygdala (AMY is required. Particularly the increase of extracellular levels of glutamate and activation of N-methyl-D-aspartate (NMDA receptors within the IC shows a main role in the consolidation process. Additionally the modulatory actions of the dopaminergic system in the IC appear to be involved in the mechanisms that lead to taste aversion memory consolidation through the activation of pathways related to enhancement of protein synthesis such as the Protein Kinase A pathway. In summary, we suggest that post-acquisition molecular and neuronal changes underlying memory consolidation are dependent on the interactions between the AMY and the IC.

The Limited Capacity of Sleep-Dependent Memory Consolidation

Directory of Open Access Journals (Sweden)

Gordon B Feld

2016-09-01

Full Text Available Sleep supports memory consolidation. However, the conceptually important influence of the amount of items encoded in a memory test on this effect has not been investigated. In two experiments, participants (n=101 learned lists of word-pairs varying in length (40, 160, 320 word-pairs in the evening before a night of sleep (sleep group or of sleep deprivation (wake group. After 36 h (including a night allowing recovery sleep retrieval was tested. Compared with wakefulness, post-learning sleep enhanced retention for the 160 word-pair condition (p < 0.01, importantly, this effect completely vanished for the 320 word-pair condition. This result indicates a limited capacity for sleep-dependent memory consolidation, which is consistent with an active system consolidation view on sleep’s role for memory, if it is complemented by processes of active forgetting and/or gist abstraction. Whereas the absolute benefit from sleep should have increased with increasing amounts of successfully encoded items, if sleep only passively protected memory from interference. Moreover, the finding that retention performance was significantly diminished for the 320 word-pair condition compared to the 160 word-pair condition in the sleep group, makes it tempting to speculate that with increasing loads of information encoded during wakefulness, sleep might favour processes of forgetting over consolidation.

Corporate Education in perspective of Organizational Intelligence

Directory of Open Access Journals (Sweden)

Kelly Cristina Wilhelm de Toni

2016-12-01

Full Text Available Introduction: To meet the challenges of competitiveness and achieve the conditions for generation of innovation is necessary to ensure that the workforce remains highly qualified. In this context, corporate education is an alternative. Objective: To develop a method to analyze the relationship between process approaches Organizational Intelligence and Corporate Education. Methodology: Theoretical construction performed based on literature review.Construction a methodological approach linked to the problem of this research. Results: Identification of a set of common elements between the approaches: the"Capture" and "Sharing" of knowledge and experience, the "meaning" shared and "Culture" of individual and organizational learning. Conclusions: There is a real connection between the approaches of the study. The proposed method can be seen as a tool to explain and evaluate the process of education in the enterprise from the perspective of organizational intelligence

Corporal punishment.

Science.gov (United States)

Bauman, L J; Friedman, S B

1998-04-01

Pediatricians differ on the optimal ways to discipline children. The major controversy surrounds the use of corporal punishment. In an effort to resolve this controversy, the American Academy of Pediatrics (AAP) cosponsored a conference entitled "The Short and Long-Term Consequences of Corporal Punishment" in February 1996. This article reviews scientific literature on corporal punishment and summarizes the proceedings from the conference. The authors conclude that, although the research data are inadequate to resolve the controversy, there are areas of consensus. Practitioners should assess the spanking practices of the parent they see and counsel parents to avoid those that are, by AAP consensus, dangerous, ineffective, or abusive.

Consolidation by Prefabricated Vertical Drains with a Threshold Gradient

Directory of Open Access Journals (Sweden)

Xiao Guo

2014-01-01

Full Text Available This paper shows the development of an approximate analytical solution of radial consolidation by prefabricated vertical drains with a threshold gradient. To understand the effect of the threshold gradient on consolidation, a parametric analysis was performed using the present solution. The applicability of the present solution was demonstrated in two cases, wherein the comparisons with Hansbo’s results and observed data were conducted. It was found that (1 the flow with the threshold gradient would not occur instantaneously throughout the whole unit cell. Rather, it gradually occurs from the vertical drain to the outside; (2 the moving boundary would never reach the outer radius of influence if R+1consolidation; (4 the larger the threshold gradient is, the greater the long-term excess pore pressure will be; and (5 the present solution could predict the consolidation behavior in soft clay better than previous methods.

Auditing for the Corporate Fraud Prevention

Directory of Open Access Journals (Sweden)

Nazarova Karina O.

2017-10-01

Full Text Available The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed.

Corporate risk management : an overview

NARCIS (Netherlands)

Oosterhof, Casper M.

2001-01-01

Corporate risk management and hedging are important activities within financial as well as non-financial corporations. Under the assumptions of Modigliani and Miller [1958], corporate risk management is a redundant activity. However, the existence of market imperfections can explain the corporate

Corporate marketing: Apocalypse, advent and epiphany

OpenAIRE

Balmer, JMT

2009-01-01

Purpose - this paper aims to explain the nature and relevance of corporate marketing and details the antecedents of the territory. Corporate marketing is a marketing and management paradigm which synthesises practical and theoretical insights from corporate image and reputation, corporate identity, corporate communications and corporate branding, among other corporate-level constructs. Design/methodology/approach – via the adoption of a quadrivium; a traditional classical, four-part, app...

The role of the ventromedial prefrontal cortex in memory consolidation

NARCIS (Netherlands)

Nieuwenhuis, I.L.C.; Takashima, A.

2011-01-01

System-level memory consolidation theory posits that the hippocampus initially links the neocortical representations, followed by a shift to a hippocampus-independent neocortical network. With consolidation, an increase in activity in the human subgenual ventromedial prefrontal cortex (vmPFC) has

Bortezomib consolidation after autologous stem cell transplantation in multiple myeloma

DEFF Research Database (Denmark)

Mellqvist, Ulf-Henrik; Gimsing, Peter; Hjertner, Oyvind

2013-01-01

The Nordic Myeloma Study Group conducted an open randomized trial to compare bortezomib as consolidation therapy given after high-dose therapy and autologous stem cell transplantation (ASCT) with no consolidation in bortezomib-naive patients with newly diagnosed multiple myeloma. Overall, 370...

A thermomechanical crystal plasticity constitutive model for ultrasonic consolidation

KAUST Repository

Siddiq, Amir

2012-01-01

We present a micromechanics-based thermomechanical constitutive model to simulate the ultrasonic consolidation process. Model parameters are calibrated using an inverse modeling approach. A comparison of the simulated response and experimental results for uniaxial tests validate and verify the appropriateness of the proposed model. Moreover, simulation results of polycrystalline aluminum using the identified crystal plasticity based material parameters are compared qualitatively with the electron back scattering diffraction (EBSD) results reported in the literature. The validated constitutive model is then used to simulate the ultrasonic consolidation process at sub-micron scale where an effort is exerted to quantify the underlying micromechanisms involved during the ultrasonic consolidation process. © 2011 Elsevier B.V. All rights reserved.

A consolidation process for spent burnable poison rod assemblies

International Nuclear Information System (INIS)

Yamamoto, Y.; Harada, M.; Komatsu, Y.

1985-01-01

A new consolidation system for the spent burnable poison assembly utilizing a sequence control robot operated under water was proposed. A credible accident in the system was analyzed mainly from the viewpoint of tritium release, based on the diffusion analysis of tritium in borosilicate glass. It was found that the amount of tritium released would be small even after the rupture of burnable poison rods. An experiment on a new consolidation system was performed using spent burnable poison assemblies. The volume of burnable poison assemblies was reduced safely and securely by a factor of 7 to 14 for burnable poison rods and by 22 for hold-down portions. It was proved that the consolidation system is collectively feasible

Consolidation in World Steel Industry - Implications for Poland

OpenAIRE

Beata Ślusarczyk

2009-01-01

Consolidation of enterprises has intensified with the growth of global competition. In the nineties of the past century, these processes became a conventional way for market expansion, leading to establishment of huge international companies with biggest influence on world economy. In steel industry, processes of consolidation have also been the leading processes in management, particularly during a time of prosperity for steel products that have taken place in recent years. The global consol...

Deconsolidation and combustion performance of thermally consolidated propellants deterred by multi-layers coating

Directory of Open Access Journals (Sweden)

Zheng-gang Xiao

2014-06-01

Full Text Available Both heating and solvent-spray methods are used to consolidate the standard grains of double-base oblate sphere propellants plasticized with triethyleneglycol dinitrate (TEGDN (TEGDN propellants to high density propellants. The obtained consolidated propellants are deterred and coated with the slow burning multi-layer coating. The maximum compaction density of deterred and coated consolidated propellants can reach up to 1.39 g/cm3. Their mechanic, deconsolidation and combustion performances are tested by the materials test machine, interrupted burning set-up and closed vessel, respectively. The static compression strength of consolidated propellants deterred by multi-layer coating increases significantly to 18 MPa, indicating that they can be applied in most circumstances of charge service. And the samples are easy to deconsolidate in the interrupted burning test. Furthermore, the closed bomb burning curves of the samples indicate a two-stage combustion phenomenon under the condition of certain thickness of coated multi-layers. After the outer deterred multi-layer coating of consolidated samples is finished burning, the inner consolidated propellants continue to burn and breakup into aggregates and grains. The high burning progressivity can be carefully obtained by the smart control of deconsolidation process and duration of consolidated propellants. The preliminary results of consolidated propellants show that a rapid deconsolidation process at higher deconsolidation pressure is presented in the dynamic vivacity curves of closed bomb test. Higher density and higher macro progressivity of consolidated propellants can be obtained by the techniques in this paper.

Student Loans Driving You Crazy? A Borrower's Guide to Direct Consolidation Loans.

Science.gov (United States)

Office of Federal Student Aid (ED), Washington, DC.

This booklet describes the Direct Consolidation Loan program students can use to combine one or more student loans into a new loan. Things to consider before seeking a consolidation loan are outlined. Direct consolidation loans offer a number of advantages; they are free, result in one lender and one monthly payment, and offer flexible repayment…

Corporate Finance, Incomplete Contracts, and Corporate Control

OpenAIRE

Patrick Bolton

2014-01-01

This essay in celebration of Grossman and Hart (GH) (Grossman, S., and H. Oliver. 1986. "The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration," 94 Journal of Political Economy 691–719.) discusses how the introduction of incomplete contracts has fundamentally changed economists’ perspectives on corporate finance and control. Before GH, the dominant theory in corporate finance was the tradeoff theory pitting the tax advantages of debt (relative to equity) against ba...

Corporate Risk Disclosure and Corporate Governance

Directory of Open Access Journals (Sweden)

Kaouthar Lajili

2009-12-01

Full Text Available To date, research which integrates corporate governance and risk management has been limited. Yet, risk exposure and management are increasingly becoming the core function of modern business enterprises in various sectors and industries domestically and globally. Risk identification and management are crucial in any business strategy design and implementation. From the investors’ point of view, knowledge of the risk profile, risk appetite and risk management are key elements in making sound portfolio investment decisions. This paper examines the relationships between corporate governance mechanisms and risk disclosure behavior using a sample of Canadian publicly-traded companies (TSX 230. Results show that Canadian public companies are more likely to disclose risk management information over and above the mandatory risk disclosures, if they are larger in size and if their boards of directors have more independent members. Minority voting control ownership structures appear to negatively impact risk disclosure and CEO incentive compensation shows mixed results. The paper concludes that more research is needed to further assess the impact of various governance mechanisms on corporate risk management and disclosure behavior.

THE SOUND OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

DUMITRASCU LUMINITA MIHAELA

2012-07-01

Full Text Available The paper explores the corporate governance and corporate social responsibility in music industry, by reviewing the literature and investigating the aspects in the context of a sample made by top companies in this domain. The paper spotlighting the mutual connections between corporate governance and corporate social responsibility. The research methodology used consists in investigate the corporate governance codes. It’s about a qualitative interpretive research methodology that was adopted. The findings suggest the intercorelation of corporate governance with corporate social responsibility. The main contribution of the author consists in the fact that the added value of this paper and the original contribution leads in the intercorelation of these two aspects of corporate governance and corporate social responsibility, the findings beeing interesting, implying that recent preoccupation with corporate governance in music industry is starting to be equable by some attention to social responsibility aspects, with growing appreciation of their interdependencies. Previous literature has researched corporate governance and corporate social responsibility independently. Due to this fact, this paper is considering them jointly. The paper is important for both practical and theoretical aspects: for managers and also can serve as the basis for future research on this topic. The current paper is realized in the doctoral program entitled “PhD in Economics at the Standards of European Knowledge- DoEsEc”, scientific coordinator Prof. PhD Niculae Feleaga, Institution: The Academy of Economic Studies Bucharest, Faculty of Accounting and Management Informatic System, Department of International Accounting, period of research 2009-2012.

CORPORATE BRANDING COWORKING PLACE IN BANDUNG (CORPORATE BRANDING COWORKING SPACE DI BANDUNG

Directory of Open Access Journals (Sweden)

Dewi Damayanti

2017-10-01

Full Text Available The title of this research is “Corporate Branding Coworking Space in Bandung” with the subtitle is “Descriptive Study of Corporate Branding Coworking Space in Bandung to Create Product Differentiation”. The high demand for economical workspace makes business coworking space growing. The growth happen in Bandung and make the level of competition coworking space in Bandung is quite high, especially with the uniformity of the product offered each coworking space. Seeing these growth, researchers interested in conducting research on how corporate branding coworking space in Bandung to create product differentiation.The purpose of this study is to discover how company create the vision, implemented vision to their corporate culture, and the compability between their vision and image of Bandung Digital Valley, Freenovation, and Ruang Reka that stakeholder created. The method used in this research is descriptive method with qualitative data and Hatch & Schultz’s concept of corporate branding. The data collection techniques used in interviews, observation, and documentation study.The result of this study indicate that Bandung Digital Valley, Freenovation, and Ruang Reka focus to introduce the company to their target market. Started from create the vision of the company by founder based on their experiences and business opportunity. Then, the application of corporate vision to corporate culture. Non of Bandung Digital Valley, Freenovation, or Ruang Reka implement the vision into corporate culture. Last, Bandung Digital Valley, Freenovation, and Ruang Reka think it is not a right time to create corporate image because they need to improve the quality of their facility first.   Keywords : corporate branding, product differentiation, Bandung Digital Valley, Freenovation, Ruang Reka Judul penelitian yang diangkat adalah “Corporate Branding Coworking Space di Bandung” dengan sub judul Studi Deskriptif mengenai Corporate Branding Coworking

17 CFR 230.145 - Reclassification of securities, mergers, consolidations and acquisitions of assets.

Science.gov (United States)

2010-04-01

..., mergers, consolidations and acquisitions of assets. 230.145 Section 230.145 Commodity and Securities... § 230.145 Reclassification of securities, mergers, consolidations and acquisitions of assets.... A statutory merger or consolidation or similar plan or acquisition in which securities of such...

CONSOLIDATED FINANCIAL STATEMENTS IN UKRAINE: NORMATIVE AND LEGAL REGULATION STATE

Directory of Open Access Journals (Sweden)

S.V. Kucher

2016-09-01

Full Text Available The development of big business in Ukraine has led to the need to release a number of domestic companies and their groups and associations to the international financial market which was the prerequisite of the needs of users of financial statements to obtain reliable information about the activities of such companies. In accordance with the national legislation associations of enterprises and companies have to provide the consolidated financial statements which contain the pooled indices about the activities of these entities. The article analyzes the current state of normative and legal regulation of financial reporting consolidation process in Ukraine. In particular, the paper determines the basic legal acts of regulations of national and international governing process of preparation of consolidated financial statements; it also determines the circle of business entities required to draw up the consolidated financial statements solely in accordance with international financial reporting standards.

Consolidation of W–Ta composites: Hot isostatic pressing and spark and pulse plasma sintering

Energy Technology Data Exchange (ETDEWEB)

Dias, M., E-mail: marta.dias@itn.pt [Instituto de Plasmas e Fusão Nuclear, Instituto Superior Técnico, Universidade de Lisboa, Av. Rovisco Pais, 1049-001 Lisboa (Portugal); Guerreiro, F. [Instituto de Plasmas e Fusão Nuclear, Instituto Superior Técnico, Universidade de Lisboa, Av. Rovisco Pais, 1049-001 Lisboa (Portugal); Correia, J.B. [LNEG, Laboratório Nacional de Energia e Geologia, Estrada do Paço do Lumiar, 1649-038 Lisboa (Portugal); Galatanu, A. [National Institute of Materials Physics, Atomistilor 105 bis Bucharest-Magurele, 077125 Ilfov (Romania); Rosiński, M. [Warsaw University of Technology, Faculty of Materials Science and Engineering, Warsaw (Poland); Monge, M.A.; Munoz, A. [Departamento de Física, Univerdidad Carlos III de Madrid, Avd. de la Universidad 30, 28911 Madrid (Spain); Alves, E. [Instituto de Plasmas e Fusão Nuclear, Instituto Superior Técnico, Universidade de Lisboa, Av. Rovisco Pais, 1049-001 Lisboa (Portugal); Carvalho, P.A. [Instituto de Plasmas e Fusão Nuclear, Instituto Superior Técnico, Universidade de Lisboa, Av. Rovisco Pais, 1049-001 Lisboa (Portugal); CeFEMA, Instituto Superior Técnico, Universidade de Lisboa, Av. Rovisco Pais, 1049-001 Lisboa (Portugal)

2015-10-15

Highlights: • Consolidation of W–Ta composites using three techniques: HIP, SPS and PPS. • Comparison of consolidation methods in terms of W–Ta interdiffusion and densification. • Microstructure analysis in terms of oxides formation. - Abstract: Composites consisting of tantalum fiber/powder dispersed in a nanostructured W matrix have been consolidated by spark and pulse plasma sintering as well as by hot isostatic pressing. The microstructural observations revealed that the tungsten–tantalum fiber composites consolidated by hot isostatic pressing and pulse plasma sintering presented a continuous layer of Ta{sub 2}O{sub 5} phase at the W/Ta interfaces, while the samples consolidated by spark plasma sintering evidenced a Ta + Ta{sub 2}O{sub 5} eutectic mixture due to the higher temperature of this consolidation process. Similar results have been obtained for the tungsten–tantalum powder composites. A (W, Ta) solid solution was detected around the prior nanostructured W particles in tungsten–tantalum powder composites consolidated by spark and pulse plasma sintering. Higher densifications were obtained for composites consolidated by hot isostatic pressing and pulse plasma sintering.

Corporate culture and the culture of the labor collective: the methodology of distinguishing

Directory of Open Access Journals (Sweden)

M. Y. Dmytrenko

2014-07-01

The author points out the content and characteristics of corporate culture and the culture of the staff. The culture of the staff in the Late Modern constellations as well as corporate culture has both similarities and differences. Their common features are due to the influence of mass culture, subculture of the information society, organizational culture. Their differences are primarily of historical and anthropological nature. Corporate culture is defined as the essence of material, spiritual and social values created by the employees of the companies in the course of their activities and which reflect the uniqueness and individuality of this company. The author grounds the statement about the importance of working out methodological criteria for their differentiation.

Corporate Involvement in C AI

Science.gov (United States)

Baker, Justine C.

1978-01-01

Historic perspective of computer manufacturers and their contribution to CAI. Corporate CAI products and services are mentioned, as is a forecast for educational involvement by computer corporations. A chart of major computer corporations shows gross sales, net earnings, products and services offered, and other corporate information. (RAO)

Corporate values of the 25 largest European banks : Exploring the ambiguous link with corporate scandals

NARCIS (Netherlands)

Ehrenhard, Michel L.; Fiorito, Timo L.

2018-01-01

Corporate value statements communicate what a firm aspires for and what drives their value creation. In addition, corporate values often also define which behaviors are acceptable and which are not. Ideally, corporate values are representations of a firm's informal corporate values and

Corporal Punishment and Externalizing Behaviors in Toddlers: The Moderating Role of Positive and Harsh Parenting

Science.gov (United States)

Mendez, Marcos; Durtschi, Jared; Neppl, Tricia K.; Stith, Sandra

2016-01-01

This study investigated whether corporal punishment when the child was two years old predicted child externalizing behaviors a year later, and whether or not this association was moderated by parents' observed behavior towards their child. Data came from 218 couples and their first born child. The frequency of fathers' corporal punishment when the child was two years old predicted child externalizing behaviors a year later, while controlling for initial levels of child externalizing behaviors. Also, observed positive and harsh parenting moderated the relationship between corporal punishment and child externalizing behaviors. These results highlight the importance of continuing to examine the effects of a commonly used form of discipline (i.e., corporal punishment) and the parental climate in which it is used. PMID:26866839

Relationship between Corporate Governance and Information Security Governance Effectiveness in United States Corporations

Science.gov (United States)

Davis, Robert E.

2017-01-01

Cyber attackers targeting large corporations achieved a high perimeter penetration success rate during 2013, resulting in many corporations incurring financial losses. Corporate information technology leaders have a fiduciary responsibility to implement information security domain processes that effectually address the challenges for preventing…

Corporate social responsibility and corporate governance in Indonesian public listed companies

OpenAIRE

Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

2017-01-01

This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR) disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs). The annual reports of 115 PLC for two years (2011 and 2012) were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consisten...

The role of sleep in declarative memory consolidation--direct evidence by intracranial EEG.

NARCIS (Netherlands)

Axmacher, N.; Haupt, S.; Fernandez, G.S.E.; Elger, C.E.; Fell, J.

2008-01-01

Two step theories of memory formation assume that an initial learning phase is followed by a consolidation stage. Memory consolidation has been suggested to occur predominantly during sleep. Very recent findings, however, suggest that important steps in memory consolidation occur also during waking

High-energy, high-rate consolidation of tungsten and tungsten-based composite powders

Energy Technology Data Exchange (ETDEWEB)

Raghunathan, S.K.; Persad, C.; Bourell, D.L.; Marcus, H.L. (Center for Materials Science and Engineering, Univ. of Texas, Austin (USA))

1991-01-20

Tungsten and tungsten-based heavy alloys are well known for their superior mechanical properties at elevated temperatures. However, unalloyed tungsten is difficult to consolidate owing to its very high melting temperature (3683 K). The additions of small amounts of low-melting elements such as iron, nickel, cobalt and copper, facilitate the powder processing of dense heavy alloys at moderate temperatures. Energetic high-current pulses have been used recently for powder consolidation. In this paper, the use of a homopolar generator as a power source to consolidate selected tungsten and tungsten-based alloys is examined. Various materials were consolidated including unalloyed tungsten, W-Nb, W-Ni, and tungsten heavy alloy with boron carbide. The effect of process parameters such as pressure and specific energy input on the consolidation of different alloy systems is described in terms of microstructure and property relationships. (orig.).

Corporate Social Responsibility: a Case Study in Subsidiaries from Brazil and China

Directory of Open Access Journals (Sweden)

Caroline Chagas Prates

2015-10-01

Full Text Available Corporate Social Responsibility refers to the business’ role in providing Sustainable Development through fair and appropriate relationships with its stakeholders. This study aimed to describe and analyze the CSR evolution in two subsidiaries within the same group, one located in Brazil and other in China. In general, observed similarities in CSR evolution. In both companies, the order in which the dimensions received incentives was the same, first the economic, then the environmental and lastly the social dimension. However, some differences were noted, such as the initial situation of dimensions and the time to consolidate the pillars. In Chinese company, the initial situation about environmental and social dimension was worst. Other point refers to time toward CSR. In Brazilian’ subsidiary, the CSR evolution occurred slower. The last point refers to requirements of second order, given the non-observance of these in both subsidiaries.

77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

Science.gov (United States)

2012-10-29

... Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC; Notice of Application Take notice that on October 16, 2012, Energy Corporation of America and Eastern American Energy Corporation (collectively, ECA), and First ECA Midstream LLC (First ECA Midstream), 501 56th Street SE...

History of postpartum depression and the odds of maternal corporal punishment.

Science.gov (United States)

Knox, Michele; Rosenberger, Ryan; Sarwar, Sajjad; Mangewala, Vikas; Klag, Natalie

2015-12-01

Corporal punishment is closely related to physical abuse of children and is associated with several negative characteristics and experiences in children and youths. This study examined the relative unique contribution of 6 variables (social support, socioeconomic status, depression, self-efficacy, knowledge of child development, and history of postpartum depression) to maternal corporal punishment of children. A sample of 76 mothers was dichotomized into those who never spanked or hit with an object and those who have spanked or hit with an object. The mothers were recruited from a community mental health agency, an urban community center, and a court of common pleas. The measures in the present study were administered prior to mothers' participation in a parent training program. Mothers referred by the court of common pleas were mandated to participate in the parent training program, and the mothers from the community mental health agency and the urban community center volunteered to participate in the parent training program. However, all participants voluntarily completed the research measures. Binary logistic regression identified postpartum depression as the only variable to significantly increase the odds of corporal punishment (odds ratio = 6.307, 95% confidence interval = 1.098-36.214, p = .039). The findings demonstrate increased odds of corporal punishment among a high-risk sample of women with postpartum depression. The generalizability of these findings may be limited to low socioeconomic class and White and African American mothers enrolled in parent-training programs. (PsycINFO Database Record (c) 2015 APA, all rights reserved).

Consolidation modelling for thermoplastic composites forming simulation

Science.gov (United States)

Xiong, H.; Rusanov, A.; Hamila, N.; Boisse, P.

2016-10-01

Pre-impregnated thermoplastic composites are widely used in the aerospace industry for their excellent mechanical properties, Thermoforming thermoplastic prepregs is a fast manufacturing process, the automotive industry has shown increasing interest in this manufacturing processes, in which the reconsolidation is an essential stage. The model of intimate contact is investigated as the consolidation model, compression experiments have been launched to identify the material parameters, several numerical tests show the influents of the temperature and pressure applied during processing. Finally, a new solid-shell prismatic element has been presented for the simulation of consolidation step in the thermoplastic composites forming process.

Review and evaluation of metallic TRU nuclear waste consolidation methods

International Nuclear Information System (INIS)

Montgomery, D.R.; Nesbitt, J.F.

1983-08-01

The US Department of Energy established the Commercial Waste Treatment Program to develop, demonstrate, and deploy waste treatment technology. In this report, viable methods are identified that could consolidate the volume of metallic wastes generated in a fuel reprocessing facility. The purpose of this study is to identify, evaluate, and rate processes that have been or could be used to reduce the volume of contaminated/irradiated metallic waste streams and to produce an acceptable waste form in a safe and cost-effective process. A technical comparative evaluation of various consolidation processes was conducted, and these processes were rated as to the feasibility and cost of producing a viable product from a remotely operated radioactive process facility. Out of the wide variety of melting concepts and consolidation systems that might be applicable for consolidating metallic nuclear wastes, the following processes were selected for evaluation: inductoslay melting, rotating nonconsumable electrode melting, plasma arc melting, electroslag melting with two nonconsumable electrodes, vacuum coreless induction melting, and cold compaction. Each process was evaluated and rated on the criteria of complexity of process, state and type of development required, safety, process requirements, and facility requirements. It was concluded that the vacuum coreless induction melting process is the most viable process to consolidate nuclear metallic wastes. 11 references

1999 Auditor's report and financial statements

International Nuclear Information System (INIS)

2000-02-01

This report contains the audited consolidated financial reports for the Churchill Falls (Labrador) Corporation Limited and those for the Twin Falls Power Corporation Limited, together with the appropriate notes to the consolidated financial statements and summaries of significant accounting policies as they apply to the data provided in this report

Consolidated Audit And Compliance System (CACS)

Data.gov (United States)

US Agency for International Development — Consolidated Audit and Compliance System: is an audit findings management and reporting system. CACS is an implementation of the Agency Secure Image and Storage...

Nuclear weapons complex. Weaknesses in DOE's nonnuclear consolidation plan

International Nuclear Information System (INIS)

Wells, James E. Jr.; Fenzel, William F.; Schulze, John R.; Gaffigan, Mark E.

1992-11-01

Nuclear weapons contain a wide variety of nonnuclear components - items that are not made from nuclear materials. These components comprise the majority of parts in nuclear weapons, including the ones needed to guide weapons to their targets, initiate the nuclear explosion, increase the weapons' explosive yield, and ensure the weapons' safety and security. DOE has three facilities, the Kansas City Plant in Missouri, the Mound Plant in Ohio, and the Pinellas Plant in Florida, that are dedicated primarily to nonnuclear activities and have unique manufacturing responsibilities. Some additional nonnuclear manufacturing activities are performed at the Rocky Flats Plant in Colorado, the Y-12 Plant in Tennessee, and the Pantex Plant in Texas. Descriptions of each plant and the activities they conduct are contained in appendix I of this report. In 1991, DOE began planning to reconfigure the nuclear weapons complex into one that is smaller, less diverse, and less expensive to operate. More specifically, DOE issued a reconfiguration study in January 1991 that set forth a detailed framework for making the complex smaller and more efficient. The study will lead to a complex-wide Programmatic Environmental Impact Statement (PEIS) on how best to reconfigure the complex. This statement is planned to be completed in late 1993. As part of the effort to analyze the reconfiguration, DOE's Assistant Secretary for Defense Programs directed the Albuquerque Operations Office in April 1991 to develop a nonnuclear consolidation plan to serve as input to the PEIS. There are a number of weaknesses in DOE's NCP. First, because the NCP's scope was limited to examining single-site consolidation alternatives, the decision to select Kansas City as the preferred option was made without analyzing other nonnuclear options. These options included down sizing and modernizing all facilities in place or maximizing consolidation by eliminating all nonnuclear sites and relocating their functions to a

Modifying the consolidation depth of nanolime on Maastricht limestone

Czech Academy of Sciences Publication Activity Database

Niedoba, Krzysztof; Slížková, Zuzana; Frankeová, Dita; Nunes, Cristiana Lara; Jandejsek, Ivan

2017-01-01

Roč. 133, February (2017), s. 51-56 ISSN 0950-0618 R&D Projects: GA MŠk(CZ) LO1219 Keywords : stone consolidation * calcium hydroxide nanoparticles * CaLoSiL * X-ray radiography * drilling resistance * consolidant distribution Subject RIV: AL - Art, Architecture, Cultural Heritage OBOR OECD: Materials engineering Impact factor: 3.169, year: 2016 http://www.sciencedirect.com/science/article/pii/S0950061816317664

Information and Corporate Cultures.

Science.gov (United States)

Drake, Miriam A.

1984-01-01

This paper defines "corporate culture" (set of values and beliefs shared by people working in an organization which represents employees' collective judgments about future) and discusses importance of corporate culture, nature of corporate cultures in business and academia, and role of information in shaping present and future corporate…

CONSIDERAŢII PRIVIND GRUPURILE DE SOCIETĂŢI ŞI SITUAŢIILE FINANCIARE CONSOLIDATE

Directory of Open Access Journals (Sweden)

Ştefea Petru

2011-01-01

Full Text Available The paper presents some general considerations concerning the groups of companies andannual consolidated financial statements. We tried to deal with the concept of group and theconcept of consolidated financial statements. We presented the consolidated financialsettlements at the international and national level, the utility and the objectives of theconsolidated financial statements and finally the advantages and disadvantages of creating agroup and of elaborating the consolidated financial statements. Creating groups is anecessity and also a reality of contemporary economic life. The consolidated financialstatements are useful to all users, from shareholders to employees.

Negative employee corporate brand identification: A case study of a prominent Malaysian University corporate brand

OpenAIRE

Syed alwi, SF; Balmer, JMT; CheHa, N; Yen, D

2014-01-01

The purpose of this paper is to investigate negative employee corporate brand identification towards a business school in Malaysia. The research marshals the nascent literature of corporate brand identification (Balmer and Liao 2007; Balmer, Liao and Wang 2008) which marked new ground by drawing on social identity theory in corporate branding contexts. Corporate brand identification is relatively new concept but has been recognized as very important facet of corporate marketing (Balmer and Li...

Induction and consolidation of calcium-based homo- and heterosynaptic potentiation and depression

DEFF Research Database (Denmark)

Li, Y; Kulvicius, T.; Tetzlaff, Christian

2016-01-01

The adaptive mechanisms of homo- and heterosynaptic plasticity play an important role in learning and memory. In order to maintain plasticity-induced changes for longer time scales (up to several days), they have to be consolidated by transferring them from a short-lasting early-phase to a long...... into the complex interactions between homo- and heterosynaptic plasticity over a broad variety of time (minutes to days) and spatial scales (several micrometers). © 2016 Li et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use...

Consolidation Process for FY 1997 Financial Statements for Other Defense Organizations

National Research Council Canada - National Science Library

1998-01-01

... to prepare consolidated financial statements for FY 1996 and each succeeding year. The DoD Consolidated Financial Statements for FY 1997 include financial statements for a reporting entity entitled "Other Defense Organizations...

CORPORATE GOVERNANCE, OWNERSHIP STRUCTURE AND CORPORATE DIVERSIFICATION: EVIDENCE FROM THE MALAYSIAN LISTED COMPANIES

Directory of Open Access Journals (Sweden)

Ayoib Che Ahmad

2003-01-01

Full Text Available Previous research has contributed much to our understanding of the relationship between corporate diversification strategy and corporate governance quality. The majority of published works has been on sophisticated and mature markets in first world nations. This paper extends previous knowledge by examining this relationship in a developing country. Malaysia is a developing country that provides a rich setting for corporate governance research. The structure of the business environment and the availability of published data make it an interesting research site.The results showed that outside blockholding especially non-institutional blockholding was negatively associated with diversification. However, evidence of significant relationship between managerial ownership and diversification was not found although the directions were generally as expected. Similarly, good corporate governance was shown to reduce diversification activities. The variable for separate board structure was consistently significant in most of the estimations. However, the other measure of corporate governance namely the proportion of outside directors was not as significant as might be expected. The study opens the way for a richer understanding of the links between corporate governance, ownership structure and corporate diversification in a developing country.

Consolidation treatments applied to ceramic tiles: are they homogeneous?; Tratamientos de consolidación aplicados en materiales cerámicos: ¿Son homogéneos?

Energy Technology Data Exchange (ETDEWEB)

Costa, D.; Leal, A.S.; Mimoso, J.M; Pereira, S.M.R.

2017-07-01

The mass consolidation treatment of azulejos is necessary when ceramic biscuits show signs of disaggregation. Such treatment is often used as a complementary conservation technique to the reestablishment of weakened glaze-ceramic bonds. In this research, two commonly used consolidants (ethyl silicate and acrylic resin) were tested on artisanal ceramic tiles via mass consolidation and the resulting impregnation profiles were evaluated. The results indicated that after consolidation, hard zones frequently formed due to localized consolidant concentration after the polymerization and curing processes. These inhomogeneous hard zones subsequently influenced the results obtained through conventional mechanical strength testing (i.e. flexural and compression), creating a false impression of success. This research demonstrated that by using the Drilling Resistance Measuring System, impregnation characteristics such as penetration depth and distribution of consolidant could be observed that otherwise could not be discerned through the more common testing methods. As such, a more extensive evaluation of consolidation effects was achieved. [Spanish] En la conservación de los azulejos alterados se utilizan productos con acción consolidante a fin de recuperar la cohesión del cuerpo cerámico disgregado. En este trabajo se investiga el efecto de la consolidación de dos productos muy utilizados en la práctica de la conservación de los azulejos (un silicato de etilo comercial y una resina acrílica), aplicados en un material cerámico artesanal. Los resultados obtenidos indican que pueden producirse zonas con resistencias mayores debido a la concentración local del producto y, a la vez de un material consolidado homogéneo, resulta un material heterogéneo. Por otro lado, la existencia de estas zonas puede conducir a falsos resultados en los ensayos destructivos (resistencia mecánica a la flexión y compresión) utilizados frecuentemente en la evaluación de la acción de

Corporate Universities and Corporation- University Partnerships in Thailand: Complimenting Education in Learning, Leadership and Change

Directory of Open Access Journals (Sweden)

Oliver S. Crocco

2017-04-01

Full Text Available With an estimated workforce of 285 million and the establishment of the Association of Southeast Asian Nations (ASEAN Economic Community in 2015, ASEAN faces vast challenges in human resource development (HRD and higher education. These challenges in Thailand have resulted in the rise of corporate universities and corporation-university partnerships. Corporate partnerships in education adapt quickly to industry needs and are increasingly popular and complimentary to traditional higher education. This research looks at one corporate university and one corporation-university partnership to investigate how, if at all, corporate universities and partnerships address HRD issues such as adult learning, leadership development, organisational change, corporate social responsibility (CSR, as well as ethical and global issues. This research finds initial evidence that corporate educational strategies address a variety of HRD issues and have the potential to revolutionise and compliment higher education in Thailand in a way that drives the nation toward a more sustainable future.

La práctica corporal y la imagen corporal: reconstruyendo significados

Directory of Open Access Journals (Sweden)

Angela Vaquero Barba

2014-01-01

Full Text Available Este trabajo presenta una experiencia, en el ámbito de la formación del profesorado, vinculada a la propia imagen corporal. Ha pretendido, tomando como eje la actividad corporal y motriz, tomar conciencia de cómo percibimos, sentimos y valoramos nuestro cuerpo; valorar la actividad motriz-corporal como herramienta para la construcción de nuevos significados; y capacitar al alumnado para reaprender la manera en que percibimos, sentimos y valoramos nuestro cuerpo. Los resultados apoyan la necesidad de capacitar al alumnado femenino para valorar su imagen corporal, la idoneidad de las prácticas corporales para impulsar procesos de reconstrucción y el interés de la escritura como herramienta que da forma a la reconstrucción.

Consolidating the effects of waking and sleep on motor-sequence learning.

Science.gov (United States)

Brawn, Timothy P; Fenn, Kimberly M; Nusbaum, Howard C; Margoliash, Daniel

2010-10-20

Sleep is widely believed to play a critical role in memory consolidation. Sleep-dependent consolidation has been studied extensively in humans using an explicit motor-sequence learning paradigm. In this task, performance has been reported to remain stable across wakefulness and improve significantly after sleep, making motor-sequence learning the definitive example of sleep-dependent enhancement. Recent work, however, has shown that enhancement disappears when the task is modified to reduce task-related inhibition that develops over a training session, thus questioning whether sleep actively consolidates motor learning. Here we use the same motor-sequence task to demonstrate sleep-dependent consolidation for motor-sequence learning and explain the discrepancies in results across studies. We show that when training begins in the morning, motor-sequence performance deteriorates across wakefulness and recovers after sleep, whereas performance remains stable across both sleep and subsequent waking with evening training. This pattern of results challenges an influential model of memory consolidation defined by a time-dependent stabilization phase and a sleep-dependent enhancement phase. Moreover, the present results support a new account of the behavioral effects of waking and sleep on explicit motor-sequence learning that is consistent across a wide range of tasks. These observations indicate that current theories of memory consolidation that have been formulated to explain sleep-dependent performance enhancements are insufficient to explain the range of behavioral changes associated with sleep.

49 CFR 172.404 - Labels for mixed and consolidated packaging.

Science.gov (United States)

2010-10-01

... 49 Transportation 2 2010-10-01 2010-10-01 false Labels for mixed and consolidated packaging. 172..., TRAINING REQUIREMENTS, AND SECURITY PLANS Labeling § 172.404 Labels for mixed and consolidated packaging. (a) Mixed packaging. When hazardous materials having different hazard classes are packed within the...

Alternate Energy Sources for Thermalplastic Binding Agent Consolidation

Energy Technology Data Exchange (ETDEWEB)

Frame, B.J.

1999-01-01

A study was conducted to investigate microwave and electron beam technologies as alternate energy sources to consolidate fiber coated with a thermoplastic binding agent into preforms for composite molding applications. Bench experiments showed that both microwave and electron beam energy can produce heat sufficient to melt and consolidate a thermoplastic binding agent applied to fiberglass mat, and several two- and three-dimensional fiberglass preforms were produced with each method. In both cases, it is postulated that the heating was accomplished by the effective interaction of the microwave or electron beam energy with the combination of the mat preform and the tooling used to shape the preform. Both methods contrast with conventional thermal energy applied via infrared heaters or from a heated tool in which the heat to melt the thermoplastic binding agent must diffuse over time from the outer surface of the preform toward its center under a thermal gradient. For these reasons, the microwave and electron beam energy techniques have the potential to rapidly consolidate thick fiber preforms more efficiently than the thermal process. With further development, both technologies have the potential to make preform production more cost effective by decreasing cycle time in the preform tool, reducing energy costs, and by enabling the use of less expensive tooling materials. Descriptions of the microwave and electron beam consolidation experiments and a summary of the results are presented in this report.

CORPORATE GOVERNANCE IN MALAYSIA: THE EFFECT OF CORPORATE REFORMS AND STATE BUSINESS RELATION IN MALAYSIA

Directory of Open Access Journals (Sweden)

Nor Azizah Zainal Abidin

2007-01-01

Full Text Available The Asian Financial Crisis in 1997 not only introduced the term of corporate governance but also drew attention of the public about the weaknesses of Malaysian corporate governance practice. After 1998, Malaysian government decided to adopt corporate reform that could enhance the quality of good corporate management practice. Thisreform is clearly stated in the code and rules of corporate governance. The purpose of this research is to study the significance of implementing the code and rules of corporategovernance since the public already realize the close relationship between business and politics. Three companies were chosen as indicators for this study. As a result, it was found that companies which are involved in corporate malpractice but have goodrelationship with states will always be excluded from the legal corporate action.

77 FR 22467 - Common Crop Insurance Regulations; Fresh Market Tomato (Dollar Plan) Crop Provisions

Science.gov (United States)

2012-04-16

...-0006] RIN 0563-AC32 Common Crop Insurance Regulations; Fresh Market Tomato (Dollar Plan) Crop... Insurance Corporation (FCIC) finalizes the Common Crop Insurance Regulations, Fresh Market Tomato (Dollar... Common Crop Insurance Regulations (7 CFR part 457), Fresh Market Tomato (Dollar Plan) Crop Provisions...

Corporate strategy in turbulent environments: Key roles of the corporate level

OpenAIRE

Caldart, Adrian A.; Ricart, Joan E.

2006-01-01

This paper analyzes the evolution during the period 1986-2002 of the corporate strategy of Lujan, a highly successful car components manufacturer headquartered in Spain, as a way to explore how the corporate level influences the successful evolution of a company exposed to a "turbulent" environment over a long period. We find that the corporate level plays three key roles. First, it drives a firm's evolution by developing a cognitive representation of the firm's competitive landscape. Second,...

Definition and Classification of the Stakeholders in Land Consolidation Project

Institute of Scientific and Technical Information of China (English)

LIU Xiang-dong; GUO Bi-jun; GUO Mao-xuan

2012-01-01

Using the methods of questionnaire survey, statistical analysis and multidimensional rating, we define and classify the stakeholders in land consolidation project. 25 kinds of stakeholders are determined, divided into three categories: core stakeholders, including county-level government, county-level land departments, county-level land consolidation center, the rural collective economic organizations, farmers, township government, and the villagers’ committee; middle stakeholders, including central government, the Ministry of Land and Resources, the Ministry of Land and Resources Land Consolidation Center, the provincial land departments, the provincial land consolidation center, the county-level finance departments, the county-level water resources departments, the government supervisory departments, government audit departments, and the public; peripheral stakeholders, including the county-level environmental protection departments, the county-level agricultural departments, supervisory agencies, design agencies, project contractors, equipment suppliers, material suppliers, and the bidding agencies. The project managers should pay attention to the interest appeal of the stakeholders, and adopt different coping strategies.

The Effect of Outsourcing Cost on Corporate Performance: A Study of Nigerian Brewery Industry