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Sample records for materials company yosetsu

  1. Financial recognition of material misstatement risks of listed companies on GEM

    Directory of Open Access Journals (Sweden)

    Jie Ming

    2017-11-01

    Full Text Available Listed companies on GEM are characterized by strong innovation, great growth ability, high risks and high yields. Starting from these characteristics, this paper carries out analysis by using the financial indicators that are effective to recognize the material misstatement risks and easy to be acquired, and combines with the sample data with high material misstatement risks on GEM in 2012 to 2014 to test the significance of spss difference, and finds that the material misstatement company and the normal company have significant difference in the profitability, solvency, growth ability and cash flow.

  2. Financial recognition of material misstatement risks of listed companies on GEM

    OpenAIRE

    Jie Ming; Yicong Jiang

    2017-01-01

    Listed companies on GEM are characterized by strong innovation, great growth ability, high risks and high yields. Starting from these characteristics, this paper carries out analysis by using the financial indicators that are effective to recognize the material misstatement risks and easy to be acquired, and combines with the sample data with high material misstatement risks on GEM in 2012 to 2014 to test the significance of spss difference, and finds that the material misstatement company an...

  3. Design and Implementation of Company Tailored Automated Material Handling

    DEFF Research Database (Denmark)

    Langer, Gilad; Bilberg, Arne

    1996-01-01

    This article focuses on the problems of analysing automation of material handling systems in order to develop an efficient automated solution that is specifically tailored to the company. The research has resulted in development of new methods for evaluating factory automation from design...... to implementation. The goals of the research were to analyse and evaluate automation in order to obtain an advantageous combination of human and automated resources. The idea is to asses different solutions in a virtual environment, where experiments and analyses can be performed so that the company can justify...... for their application with computer aided information processing tools. The framework is named the "Automated Material Handling (AMH) Preference GuideLine". The research has been carried out in close co-operation with Danish and European industry, where implementations of automation can be referred to. It is our...

  4. Decision method for optimal selection of warehouse material handling strategies by production companies

    Science.gov (United States)

    Dobos, P.; Tamás, P.; Illés, B.

    2016-11-01

    Adequate establishment and operation of warehouse logistics determines the companies’ competitiveness significantly because it effects greatly the quality and the selling price of the goods that the production companies produce. In order to implement and manage an adequate warehouse system, adequate warehouse position, stock management model, warehouse technology, motivated work force committed to process improvement and material handling strategy are necessary. In practical life, companies have paid small attantion to select the warehouse strategy properly. Although it has a major influence on the production in the case of material warehouse and on smooth costumer service in the case of finished goods warehouse because this can happen with a huge loss in material handling. Due to the dynamically changing production structure, frequent reorganization of warehouse activities is needed, on what the majority of the companies react basically with no reactions. This work presents a simulation test system frames for eligible warehouse material handling strategy selection and also the decision method for selection.

  5. Research on simulation based material delivery system for an automobile company with multi logistics center

    Science.gov (United States)

    Luo, D.; Guan, Z.; Wang, C.; Yue, L.; Peng, L.

    2017-06-01

    Distribution of different parts to the assembly lines is significant for companies to improve production. Current research investigates the problem of distribution method optimization of a logistics system in a third party logistic company that provide professional services to an automobile manufacturing case company in China. Current research investigates the logistics leveling the material distribution and unloading platform of the automobile logistics enterprise and proposed logistics distribution strategy, material classification method, as well as logistics scheduling. Moreover, the simulation technology Simio is employed on assembly line logistics system which helps to find and validate an optimization distribution scheme through simulation experiments. Experimental results indicate that the proposed scheme can solve the logistic balance and levels the material problem and congestion of the unloading pattern in an efficient way as compared to the original method employed by the case company.

  6. GREEN CONCEPTS AND MATERIAL FLOW COST ACCOUNTING APPLICATION FOR COMPANY SUSTAINABILITY

    Directory of Open Access Journals (Sweden)

    Rochman Marota

    2017-02-01

    Full Text Available Health equipment and furniture become a complementary factor for good health services to the communities. Management of health equipment and furniture is started by manufacturers within the industry scope and sustainable business processes. This study aimed to apply green concepts and MFCA at PT XYZ, and to analyze their effects on the dimensions of the company sustainability. To measure the effects of green concepts and MFCA on the dimensions of corporate sustainability, a multiple regression analysis was used. The analysis showed that they gave significant effects from the results of the F test, t test and probability test. From these results, a number of suggestions for improvement of production process performance as managerial implications for maintaining the stability of the company sustainability index were formulated.Keywords: efficiency and effectiveness of production cost, green concepts, the company sustainability, material flow cost accounting

  7. An Econometrical Analysis of the Auditing Agricultural Companies´ materiality as an Indicator of Quality

    OpenAIRE

    MAJLINDA MAQELLARI

    2016-01-01

    This paper provides interview evidence on audit materiality and the answers to the variables regarding the size of the companies,which is audited and the size of auditing company. Significant findings from the research interviews are provided from Focus-Groups Questionnaires as a Method of Collecting Qualitative Data, in our case 215 CPA(Certified Public Accountants) from IEKA(Authorized Accountant Experts Institute), Albania. We have designed questionnaires regarding audit judgme...

  8. Analytic Hierarchy Process-Based Analysis to Determine the Barriers to Implementing a Material Efficiency Strategy: Electrical and Electronics’ Companies in the Malaysian Context

    Directory of Open Access Journals (Sweden)

    Fu Haw Ho

    2016-10-01

    Full Text Available Material efficiency is one of the most important strategies for helping manufacturing companies achieve sustainability in their production activities. However, there are many barriers to the implementation of material efficiency strategies in the manufacturing processes and overall business operations. The aim of this study is to identify and evaluate the barriers faced by Electrical and Electronics (E&E manufacturing companies in Malaysia in implementing material efficiency strategies. A mixed-mode research method was employed to collect data from these companies. Semi-structured interviews were used to identify the barriers faced by the Malaysian Electrical and Electronics (E&E industry, while an Analytic Hierarchy Process (AHP survey was utilized to determine the importance of each barrier. Seven companies participated in the semi-structured interviews, and 18 companies took part in the AHP survey. Nine barriers were generated from analysis of the interviews, and were then ranked by priority using the AHP method. These important findings could be used as a guide for E&E companies in managing or overcoming barriers during the implementation of material efficiency strategies and other sustainable manufacturing activities.

  9. Development of A Web-Based Information System for Material Inventory Control: The Case of An Automotive Company

    Directory of Open Access Journals (Sweden)

    Renjana Setyoandara Wibisono

    2016-10-01

    Full Text Available Inventory control is controlling the materials movement to fulfill the requirements. The materials can from the direct and indirect materials. the indirect materials are the materials that cannot be calculated according to the bill of materials. Indirect materials need safety stocks, so the requirements can always be fulfilled, means it need the control and monitoring of their levels. To control the movement of the materials, each department have roles to control and information that need to be shared. PT XYZ is an automotive assembler company, the company need a tool to control the indirect materials inbound and outbound and control its stock. This research is to have the tool that will be a web-based program because to share the information throughout the department of planning, production, and logistics. In developing and implementing the program itself, the RUP methodology is used to guide in doing this research with having four phases and activities that support the research. The result is the program itself have been successful to fulfilled the user requirements. The program shows the real time information for the levels of the materials and also the inbound and outbound of the materials for the user to monitor its levels.

  10. MERGER ACCOUTING FOR COMPANIES

    OpenAIRE

    SUCIU GHEORGHE

    2014-01-01

    Companies, especially nowadays, are characterized through great mobility, fast circulation of capital, occurring in their chase for profit. In this context, companies look for alliances, economical and political assistance. These objectives can materialize through merging of companies. The merger can be internal (between Romanian companies) or transboundary, which includes foreign companies. In order to correctly reflect these events, the merger operations must be regulated and mu...

  11. Sustainability, materiality, assurance and the UK’s leading property companies: a briefing paper for occupiers

    OpenAIRE

    Jones, Peter; Comfort, Daphne; Hillier, David

    2015-01-01

    Purpose\\ud – The purpose of this paper is to provide a brief for property occupiers who look to monitor trends in sustainability reporting. The paper offers a preliminary examination of the extent to which the UK’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as a part of their sustainability reporting processes and some wider reflections on materiality and external assurance in sustainability reporting.\\ud \\ud...

  12. MERGER ACCOUTING FOR COMPANIES

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2014-05-01

    Full Text Available Companies, especially nowadays, are characterized through great mobility, fast circulation of capital, occurring in their chase for profit. In this context, companies look for alliances, economical and political assistance. These objectives can materialize through merging of companies. The merger can be internal (between Romanian companies or transboundary, which includes foreign companies. In order to correctly reflect these events, the merger operations must be regulated and must respect national and international regulations. One important request concerning the merger operations is that the accounting values of the assets, debts and ownership equity must be brought to the present financial value.

  13. DEVELOPMENT OF THE REFERENCE MATERIALS PRODUCTION BRANCH IN THE JOINT STOCK COMPANY "THE GULIDOV KRASNOYARSK NON-FERROUS METALS PLANT"

    Directory of Open Access Journals (Sweden)

    K. A. Shatnykh

    2015-01-01

    Full Text Available The article deals with the development of the branch for the reference materials production in the Joint Stock Company "The Gulidov Krasnoyarsk Non-Ferrous Metals Plant" (JSC "Krastsvetmet". Here the most important workings for reference materials including the work for the London precious metal exchange, current and future works are stated.

  14. Leaching behaviour of different scrap materials at recovery and recycling companies: full-, pilot- and lab-scale investigation.

    Science.gov (United States)

    Blondeel, E; Chys, M; Depuydt, V; Folens, K; Du Laing, G; Verliefde, A; Van Hulle, S W H

    2014-12-01

    Scrap material recovery and recycling companies are confronted with waste water that has a highly fluctuating flow rate and composition. Common pollutants, such as COD, nutrients and suspended solids, potentially toxic metals, polyaromatic hydrocarbons and poly chlorinated biphenyls can exceed the discharge limits. An analysis of the leaching behaviour of different scrap materials and scrap yard sweepings was performed at full-scale, pilot-scale and lab-scale in order to find possible preventive solutions for this waste water problem. The results of these leaching tests (with concentrations that frequently exceeded the Flemish discharge limits) showed the importance of regular sweeping campaigns at the company, leak proof or covered storage of specific scrap materials and oil/water separation on particular leachates. The particulate versus dissolved fraction was also studied for the pollutants. For example, up to 98% of the polyaromatic hydrocarbons, poly chlorinated biphenyls and some metals were in the particulate form. This confirms the (potential) applicability of sedimentation and filtration techniques for the treatment of the majority of the leachates, and as such the rainwater run-off as a whole. Copyright © 2014 Elsevier Ltd. All rights reserved.

  15. [Manual material handling risk assessment and ergonomic improvement in foodstuff retailing company].

    Science.gov (United States)

    Maso, S; Maccà, I; Simonetti, A; Scopa, P; Paruzzolo, P; Bonacci, A; Murgolo, I; Bartolucci, G B

    2011-01-01

    The aim of this study is to assess and reduce the risk due to manual material handling in a company involved in the foodstuff retailing. The risk assessment was performed by NIOSH Variable Lifing Index in 13 different occupational conditions. As result the risk was present in any case, with VLI values ranging from 2.12 to 2.81. A good risk reduction has been accomplished correcting properly the most important multiplier involved in the computation of the revised NIOSH Lifting equation (lifting frequency and weight of heavier products). Even if the performed risk reduction has been significant, the residual risk is still higher than the level of acceptability.

  16. Materiality and external assurance in corporate sustainability reporting: an exploratory study of Europe’s leading commercial property companies

    OpenAIRE

    Jones, Peter; Hillier, David; Comfort, Daphne

    2016-01-01

    The aims of this paper are to provide a preliminary examination of the extent to which Europe’s leading commercial property companies are embracing the concept of materiality and commissioning independent external assurance as part of their sustainability reporting processes and to offer some wider reflections on materiality and external assurance in sustainability reporting.\\ud \\ud \\ud The paper begins with an introduction to corporate sustainability,an outline of the European property marke...

  17. Los Alamos MAWST software layered on Westinghouse Savannah River Company's nuclear materials accountability system

    International Nuclear Information System (INIS)

    Whitty, W.J.; Smith, J.E.; Davis, J.M. Jr.

    1995-01-01

    The Los Alamos Safeguards Systems Group's Materials Accounting With Sequential Testing (MAWST) computer program was developed to fulfill DOE Order 5633.3B requiring that inventory-difference control limits be based on variance propagation or any other statistically valid technique. Westinghouse Savannah River Company (WSRC) developed a generic computerized accountability system, NucMAS, to satisfy accounting and reporting requirements for material balance areas. NucMAS maintains the calculation methods and the measurement information required to compute nuclear material transactions in elemental and isotopic masses by material type code. The Safeguards Systems Group designed and implemented to WSRC's specifications a software interface application, called NucMASloe. It is a layered product for NucMAS that automatically formats a NucMAS data set to a format compatible with MAWST and runs MAWST. This paper traces the development of NucMASloe from the Software Requirements through the testing and demonstration stages. The general design constraints are described as well as the difficulties encountered on interfacing an external software product (MAWST) with an existing classical accounting structure (NucMAS). The lessons learned from this effort, the design, and some of the software are directly applicable to the Local Area Network Material Accountability System (LANMAS) being sponsored by DOE

  18. Westinghouse Hanford Company waste minimization actions

    International Nuclear Information System (INIS)

    Greenhalgh, W.O.

    1988-09-01

    Companies that generate hazardous waste materials are now required by national regulations to establish a waste minimization program. Accordingly, in FY88 the Westinghouse Hanford Company formed a waste minimization team organization. The purpose of the team is to assist the company in its efforts to minimize the generation of waste, train personnel on waste minimization techniques, document successful waste minimization effects, track dollar savings realized, and to publicize and administer an employee incentive program. A number of significant actions have been successful, resulting in the savings of materials and dollars. The team itself has been successful in establishing some worthwhile minimization projects. This document briefly describes the waste minimization actions that have been successful to date. 2 refs., 26 figs., 3 tabs

  19. The multiple market-exposure of waste management companies: A case study of two Swedish municipally owned companies

    International Nuclear Information System (INIS)

    Corvellec, Hervé; Bramryd, Torleif

    2012-01-01

    Highlights: ► Swedish municipally owned waste management companies are active on political, material, technical, and commercial markets. ► These markets differ in kind and their demands follow different logics. ► These markets affect the public service, processing, and marketing of Swedish waste management. ► Articulating these markets is a strategic challenge for Swedish municipally owned waste management. - Abstract: This paper describes how the business model of two leading Swedish municipally owned solid waste management companies exposes them to four different but related markets: a political market in which their legitimacy as an organization is determined; a waste-as-material market that determines their access to waste as a process input; a technical market in which these companies choose what waste processing technique to use; and a commercial market in which they market their products. Each of these markets has a logic of its own. Managing these logics and articulating the interrelationships between these markets is a key strategic challenge for these companies.

  20. Transnational Energy Companies' Investment Allocation Decisions

    International Nuclear Information System (INIS)

    Osmundsen, Petter; Emhjellen, Magne; Halleraker, Morten

    2001-10-01

    When making international capital budgeting decisions, energy companies are often faced with capital and organisational constraints. The constraints may be real or management imposed. In addition, when entering into a new country or region the companies will incur fixed new area costs that must be considered before investment approval. The decision problem is therefore not a linear problem where the standard net present value rule applies, but a non-linear problem of selecting the combination of projects with the maximum aggregate net present value. New project investments will therefore be selected based on the size of the net present value (often referred to as financial volume or materiality) compared to the projects' use of capital and scarce personnel and organisational capacity. Consequently, projects with a positive net present value, but with low materiality, may not be approved. The portfolio choice has a parallel to the company's choice of core areas. Instead of complex portfolio models, the companies often apply simpler allocation mechanisms, e.g., combinations of fixed investment budgets and materiality requirements. Analysing petroleum cases, we compare the allocations decisions generated by portfolio models and simpler mechanisms. We also discuss the implications of this capital allocation pattern for governments' design of tax systems and license conditions. (author)

  1. The multiple market-exposure of waste management companies: A case study of two Swedish municipally owned companies

    Energy Technology Data Exchange (ETDEWEB)

    Corvellec, Herve, E-mail: herve.corvellec@ism.lu.se [Department of Service Management, Lund University, Campus Helsingborg, PO Box 882, SE-251 08 Helsingborg (Sweden); Bramryd, Torleif [Department of Environmental Strategy, Lund University, Campus Helsingborg, PO Box 882, SE-251 08 Helsingborg (Sweden)

    2012-09-15

    Highlights: Black-Right-Pointing-Pointer Swedish municipally owned waste management companies are active on political, material, technical, and commercial markets. Black-Right-Pointing-Pointer These markets differ in kind and their demands follow different logics. Black-Right-Pointing-Pointer These markets affect the public service, processing, and marketing of Swedish waste management. Black-Right-Pointing-Pointer Articulating these markets is a strategic challenge for Swedish municipally owned waste management. - Abstract: This paper describes how the business model of two leading Swedish municipally owned solid waste management companies exposes them to four different but related markets: a political market in which their legitimacy as an organization is determined; a waste-as-material market that determines their access to waste as a process input; a technical market in which these companies choose what waste processing technique to use; and a commercial market in which they market their products. Each of these markets has a logic of its own. Managing these logics and articulating the interrelationships between these markets is a key strategic challenge for these companies.

  2. Materijalna motivacija kao nosilac uspešne reorganizacije kompanije NIS (Material Motivation as the Holder of a Successful Reorganization on the Example of Company Nis

    Directory of Open Access Journals (Sweden)

    Radmila Stojanović

    2015-04-01

    Full Text Available For successful organization people are the primary development resource. Motivation and satisfaction of employees become the basis of modern organizations. Motivated employees today represent a strategic resource which gain a competitive advantage for the organization. If someone wants to motivate others, must first be able to motivate yourself. That means that if in organization exists motivated staff, there must be a motivated manager who will be able to launch employees. The aim of this paper is to emphasizes the importance of material motivation for successful business of a large company that had in the past significant organizational change. Through unstructured interviews were collected data on which was investigated the hypothesis that the material motivation of the most important holder for successful reorganization on the example of leading Serbian company for exploration, production and refining of oil and gas NIS. From the above it can be concluded that high-quality human resources management involves proper motivation system, that has been based on material incentives. In this paper, attention will be focused on monetary motivation and how a well-established system of material incentives can lead to the great success of the company that had a significant reorganization in the past. It will be shown in detail the system of material incentives and the positive results which obtained by this system, when it comes to the business of the company, which today is the most desirable employer in Serbia and the region. The paper should emphasize the benefits of a fair system of motivation which brings to an organization, but also to encourage further thinking to improve this aspect of motivation, which is a prerequisite for successful business and the basis for all other activities in the HRM. The analysis results indeed show that a system of material incentives in NIS is the holder of a successful reorganization, and the proof is the business

  3. Energy Performance Improvement in the Arab Beets Arena, Company Construction Materials Cienfuegos

    International Nuclear Information System (INIS)

    Bericiarto Pérez, Frank Abel; Castro Perdomo, Nelson; López Bastida, Eduardo J.; Fuentes Díaz, Damarys

    2017-01-01

    Energy consumption over the years through the use of fossil fuels has led to the exhaustion of them, which is why large industries see energy management as an alternative to reduce their energy consumption. At present one of the most important tasks within organizations is energy efficiency due to the price of hydrocarbons, the pollution generated by them, and the need to reduce costs. The present research aims to apply the stages of energy planning in correspondence with the NC-ISO 50001: 2011 in the Construction Materials Companies, Cienfuegos. The work addresses the issues related to the Quality Management System, the Energy Management System and with it the Production Planning and Energy Planning. It performs the energy characterization of the organization and exposes the stages for energy planning. Energy planning is carried out for the UEB Áridos Arena Arimao, sand deposit E l Canal . (author)

  4. Transnational Energy Companies' Investment Allocation Decisions

    Energy Technology Data Exchange (ETDEWEB)

    Osmundsen, Petter; Emhjellen, Magne; Halleraker, Morten

    2001-10-01

    When making international capital budgeting decisions, energy companies are often faced with capital and organisational constraints. The constraints may be real or management imposed. In addition, when entering into a new country or region the companies will incur fixed new area costs that must be considered before investment approval. The decision problem is therefore not a linear problem where the standard net present value rule applies, but a non-linear problem of selecting the combination of projects with the maximum aggregate net present value. New project investments will therefore be selected based on the size of the net present value (often referred to as financial volume or materiality) compared to the projects' use of capital and scarce personnel and organisational capacity. Consequently, projects with a positive net present value, but with low materiality, may not be approved. The portfolio choice has a parallel to the company's choice of core areas. Instead of complex portfolio models, the companies often apply simpler allocation mechanisms, e.g., combinations of fixed investment budgets and materiality requirements. Analysing petroleum cases, we compare the allocations decisions generated by portfolio models and simpler mechanisms. We also discuss the implications of this capital allocation pattern for governments' design of tax systems and license conditions. (author)

  5. Remediation plan for contaminated areas by naturally occurring radioactivity materials in Syrian petroleum company oil fields

    International Nuclear Information System (INIS)

    Shwekani, R.; Al-Masri, M.S.; Awad, I.

    2005-08-01

    The present report contains a detailed plan for remediation of areas contaminated with naturally occurring radioactive materials in the Syrian petroleum company oil fields. This plan includes a description of the contaminated areas and the procedures that will be followed before and during the execution of the project in addition to the final radiation surveys according to the Syrian regulations. In addition, responsibilities of the main personnel who will carry out the work have been defined and the future monitoring program of the remediated areas was determined. (author)

  6. Remediation plan for contaminated areas by naturally occurring radioactivity materials in Syrian Petroleum Company oil fields

    International Nuclear Information System (INIS)

    Shweikani, R.; Al-Masri, M. S.; Awad, I.

    2006-01-01

    The present report contains a detailed plan for remediation of areas contaminated with naturally occurring radioactive materials in the syrian Petroleum Company Oil fields. This plan includes a description of the contaminated areas and the procedures that will be followed before and during the execution of the project in addition to the final radiation surveys according to the Syrian regulations. In addition, responsibilities of the main personnel who will carry out the work have been defined and the future monitoring program of the remediated areas was determined. (author)

  7. The Design of Integrated Logistics Management System of an Industrial Company

    Directory of Open Access Journals (Sweden)

    Hart Martin

    2017-01-01

    Full Text Available In the contemporary global business markets environment, when the business markets are getting more and more commercial, there are growing demand for effective management of material flows. The effectivity and effectiveness of planning, management and control the material flows across an industrial company and its distribution networks, represents one of the main pillar regarding the high level of competitive advantage within the frame of supply chains. Thus, the company information management system design should have also included a module of integrated logistics management system to ensure required level of material flow management effectivity and effectiveness. The article deals with brief description of the issues on company management, company information management systems and logistics management. Further it’s stated the methodology to created integrated logistics management system, which is containing the methodics to design logistics management sub-systems of purchasing, manufacturing, distribution and reverse material flows. The essential methodics of the stated methodology is the methodics to create independent demand forecasting sub-system.

  8. Economic evaluation of safety measures for transport companies

    NARCIS (Netherlands)

    Rietveld, Piet; Rienstra, Sytze A.

    1998-01-01

    Measures to reduce material damage within companies may both increase the business economic performance of the company and traffic safety in general. In this paper the notion of whether such measures are economically feasible is investigated. Results are presented of a series of interviews

  9. Corporate Social Performance of Indian FMCG Companies Introduction of CSR, framework and Karmayog CSR Ratings with three top Indian FMCG companies CSR initiatives

    Directory of Open Access Journals (Sweden)

    Saeed Khan

    2009-12-01

    materials, these companies are doing work in the field of Environment, Health care, Education, Community welfare, Women's empowerment and Girl Child care. Companies like Hindustan Unilever started work on CO2 reduction also. The websites of these companies are providing information about their CSR initiatives but are found not updated regularly. For checking their CSR performance, Karmayog Rating is taken. The rating gives good insight on CSR ratings of major FMCG companies of India. The method of calculating the rating also discussed. In appendices, India‘s top three major FMCGs companies overall CSR initiatives are discussed.

  10. Designing with residual materials

    NARCIS (Netherlands)

    Walhout, W.; Wever, R.; Blom, E.; Addink-Dölle, L.; Tempelman, E.

    2013-01-01

    Many entrepreneurial businesses have attempted to create value based on the residual material streams of third parties. Based on ‘waste’ materials they designed products, around which they built their company. Such activities have the potential to yield sustainable products. Many of such companies

  11. 47 CFR 32.26 - Materiality.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Materiality. 32.26 Section 32.26... FOR TELECOMMUNICATIONS COMPANIES General Instructions § 32.26 Materiality. Companies shall follow this... materiality under GAAP, unless a waiver has been granted under the provisions of § 32.18 of this subpart to do...

  12. Analysis of the Internationalization Process of a Venezuelan Company

    Directory of Open Access Journals (Sweden)

    Rosângela Sarmento da Silva

    2013-04-01

    Full Text Available This paper aimed to analyze, under the perspectives of economic and organizational behavior theories, the case of the internationalization of Agrogilca, a Venezuelan company classified as an small and medium business, which operates in the mining segment, agricultural materials and building materials. This is an instrumental case study, which had as sources of evidence the examination of documents provided directly by company’s directors and interviews with its owner and employees. For the data analysis and interpretation, it was took the procedure of adaptation to the theory, since the data obtained empirically were contrasted to elements of already consolidated theories about internationalization of companies. It is concluded that the strategy adopted by Agrogilca company is very close to Theory of Market Power proposed by Hymer, in which companies tend to intensify its position abroad and expand their operations. Its internationalization process did not occur according to the Uppsala model, in which the gradualism of relationship matches the gradualism of internationalization processes, but only with exportations that make companies intensify its position abroad, and finally, shows proximity to the internationalization strategy of Multidomestic Theory of Hoskisson. This is because this theory considers as an internationalization cause the sectoral conditions, political structures and customer needs for a greater administrative performance and competitiveness of the company.

  13. PRACTICAL ASPECTS REGARDING THE DRAWING OF THE PROCUREMENT PROGRAM WITHIN INDUSTRIAL COMPANIES

    Directory of Open Access Journals (Sweden)

    CLAUDIA ISAC

    2014-10-01

    Full Text Available The rhythmical and continuous activity of the modern industrial company is strongly influenced by the supply of material resources, fuels and energy, ensured in quantities and with the structure imposed by the characteristics of the production process. Accordingly, supplying the necessary materials for the production process represents the material core which ensures the company’s adequate operation. Starting from this hypothesis, the paper deals with the laborious phases involved in the process of drawing the material supply program within industrial companies and it illustrates, by means of presenting a minicase study, calculations which must be pursued in order to obtain an accurate estimation for the main parameters of the procurement plan. Finally, the importance of the above mentioned elements is emphasized by using a realistic managerial approach upon the overall activity of the company, which yields new ways of increasing efficiency, directly derived from the procurement management domain.

  14. 75 FR 42432 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

    Science.gov (United States)

    2010-07-21

    ... Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC, Transcontinental... abandonment of facilities by Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas... resources, fisheries, and wetlands; Cultural resources; Vegetation and wildlife; Endangered and threatened...

  15. 75 FR 13524 - Northern Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC...

    Science.gov (United States)

    2010-03-22

    ... Natural Gas Company, Southern Natural Gas Company, Florida Gas Transmission Company, LLC, Transcontinental... notice that on March 5, 2010, Northern Natural Gas Company (Northern Natural), 1111 South 103rd Street, Omaha, Nebraska 68124- 1000, filed on behalf of itself and other owners, Southern Natural Gas Company...

  16. Transaction Costs in Global Supply Chains of Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Philipp Bremen

    2010-02-01

    Full Text Available Outsourcing has advanced to an important measure that is applied broadly in operations management. Nowadays, suppliers of manufacturing companies do not only provide direct material like raw material and operational supplements but offer components and advanced modules incurring many value-adding stages. Whereas in the past companies built up local supplier networks, they recently tend to search for global sources. However, not all companies reach their expectations towards the success of global sourcing projects. Important reasons for relocating manufacturing capacities back to local suppliers or in- house manufacturing are costs for unexpected coordination activities, limited flexibility and declined or fluctuating quality. The theory of Transaction Cost Economics postulates that transaction costs of the types information, communication and coordination determine the governance structure of a supply chain, i.e. market, hybrid or firm. The objective of this paper is to analyze the cause-and-effect chain of inter-firm transaction costs concerning global sourcing. The resulting qualitative model is based on explorative multiple-case study.

  17. INDICATORS USED IN ANALYSING EMPLOYEES’ BEHAVIOUR IN A COMPANY

    Directory of Open Access Journals (Sweden)

    LĂPĂDUŞI MIHAELA LOREDANA

    2014-10-01

    Full Text Available The acquisition and maintenance of a competitive advantage in a market economy is supported primarily by the quality of human resources, staff’s individual and collective skills and managing team’s skills. The performance of the company, its capacity and power to cope with the changes and demands of the market and the competitive environment depend on providing with human material and financial resources as well as on how to combine and manage them. In analysing employees’ behaviour in a company can be considered a series of circumstances and be used a multitude of factors, but from economic and financial point of view the following indicators can be used: working time, staff mobility and conflict in work relations. The general theme which will represent the object of this research refers to the behavior of the personnel of a company regarding the perspective of the three indicators which will be presented and anylised in this article. The results of this research will confirm the hyphotesis that the performance of a company and its capacity of coping with a competitive environment depends to the greatest extent of the way are managed and used the human, material and financial resources and will contribute at streghthening the conviction that the human resources remain always the first strategic resources of a company and unique in what regards their potential of increase, influence and development. The purpose of this article is to highlight the fact that the attainment of an objective by a company depends on the one hand on the company management,its employees and partners, and on the other hand by external and internal circumstances. Through the interaction of the two components it could be seen the manifestation of employees’ behaviour influenced mainly by the following factors: working hours, mobility and conflict.

  18. SAFER - Company Snapshot - SAFER - Company Snapshot

    Data.gov (United States)

    Department of Transportation — The Company Snapshot is a concise electronic record of company identification, size, commodity information, and safety record, including the safety rating (if any),...

  19. Using simulation-based optimization to improve performance at a tire manufacturing company

    Directory of Open Access Journals (Sweden)

    Mohamad Darayi

    2013-04-01

    Full Text Available In this paper, a simulation optimization-based decision support tool has been developed to study the capacity enhancement scenarios in a tire manufacturing company located in Iran. This company is experiencing challenges in synchronizing production output with customer demand causing an unbalanced work-in-process (WIP inventory distribution throughout the tire manufacturing process. However, a new opportunity to increase the supplying of raw materials by fifty percent and increase the expected growth in market demand, necessitate this study of the current company situation. This research supported by the company, is to analyze whether the ongoing production logistics system can respond to the increased market demand, considering the raw material expansion. Implementation of a proposed hybrid push/pull production control strategy, together with the facility capacity enhancement options in bottleneck stations and/or heterogeneous lines within the plant, are investigated by the proposed simulation optimization methodology.

  20. Evaluation of the technical and financial feasibility for the change of material of a platinum coil used in guidewires for interventional cardiology procedures in a company producing medical devices in Costa Rica

    International Nuclear Information System (INIS)

    Soto Guzman, Mariana

    2014-01-01

    An evaluation is made of the technical and financial feasibility for the change of material of a platinum coil used in guidewires for procedures of cardiological intervention in a company producing medical devices in Costa Rica. The proposed exchange rate on the product has already was marketed. A validation and verification of the design are performed again for the characteristics impacted, in addition to notify the regulatory bodies of the material change and have its prior approval commercialization of the modified product. A radiopacity study of the proposed materials is carried out to evaluate the materials as well as a consultation with suppliers approved by the company to verify the availability of candidate materials. The load of the palladium spring is evaluated with respect to the Platinum spring to three defined extensions and is determined. The project has proposed to save $663 897 for the Palladium coil and $739 175 for the 'A alloy' coil composed mainly of Palladium. The project can be developed according to the financial study, since the savings gains are greater than the investment made by the company for the execution of the product. Deeper radiopacity tests are recommended to perform. Comparison of the current spring with those proposed under fluoroscopy in the field of application. Suppliers' studies have shown that the percentage of visibility of palladium is decreased in the energetic environment in which medical interventions are carried out and the guidewires are used. (author) [es

  1. Derivation of residual radioactive material guidelines for uranium in soil at the Former Associate Aircraft Tool and Manufacturing Company Site, Fairfield, Ohio

    International Nuclear Information System (INIS)

    Faillace, E.R.; Nimmagadda, M.; Yu, C.

    1995-01-01

    Residual radioactive material guidelines for uranium in soil were derived for the former Associate Aircraft Tool and Manufacturing Company site in Fairfield, Ohio. This site has been identified for remedial action under the U.S. Department of Energy's (DOE's) Formerly Utilized Sites Remedial Action Program (FUSRAP). Single-nuclide and total-uranium guidelines were derived on the basis of the requirement that, after remedial action, the 50-year committed effective dose equivalent to a hypothetical individual living or working in the immediate vicinity of the site should not exceed (1) 30 mrem/yr for the current-use and likely future-use scenarios or (2) 100 mrem/yr for less likely future-use scenarios. The DOE residual radioactive material (RESRAD) computer code, which implements the methodology described in the DOE manual for establishing residual radioactive material guidelines, was used in this evaluation

  2. Structure - materials - production

    DEFF Research Database (Denmark)

    Gammelgaard Nielsen, Anders; Gammel, Peder; Busch, Jens

    2002-01-01

    For the last six years th Aarhus School of Architecture has introduced the first year students (there are about 200 students admitted each year) to structure, materials, design and production through a five week course in collaboration with a group of local companies.......For the last six years th Aarhus School of Architecture has introduced the first year students (there are about 200 students admitted each year) to structure, materials, design and production through a five week course in collaboration with a group of local companies....

  3. Critical Factors in Transnational Oil Companies Localisation Decisions - Clusters and Portfolio Optimisation

    International Nuclear Information System (INIS)

    Kind, Hans Jarle; Osmundsen, Petter; Tverteraas, Ragnar

    2001-10-01

    Enhanced understanding of the factors determining trans national companies' localisation decisions is important for regulators and other stake holders concerned about maintaining current activity levels in a petroleum producing country. This article discusses localisation decisions in the context of theories of industrial clusters and real portfolio optimisation theory (materiality), which we argue are two fruitful lines of explanation for trans national companies' behaviour. The industrial cluster literature is concerned about the level of positive externalities associated with geographic clustering of related production activities. The concept of materiality, implying that investment projects in an oil province must be of a certain minimum size in order to be interesting for oil companies, is evaluated empirically and compared to predictions of mainstream economic theory. (author)

  4. Critical Factors in Transnational Oil Companies Localisation Decisions - Clusters and Portfolio Optimisation

    Energy Technology Data Exchange (ETDEWEB)

    Kind, Hans Jarle; Osmundsen, Petter; Tverteraas, Ragnar

    2001-10-01

    Enhanced understanding of the factors determining transnational companies' localisation decisions is important for regulators and other stakeholders concerned about maintaining current activity levels in a petroleum producing country. This article discusses localisation decisions in the context of theories of industrial clusters and real portfolio optimisation theory (materiality), which we argue are two fruitful lines of explanation for transnational companies' behaviour. The industrial cluster literature is concerned about the level of positive externalities associated with geographic clustering of related production activities. The concept of materiality, implying that investment projects in an oil province must be of a certain minimum size in order to be interesting for oil companies, is evaluated empirically and compared to predictions of mainstream economic theory. (author)

  5. Health-hazard-evaluation report HETA 83-144-2001, Feed Materials Production Center (Westinghouse Materials Company of Ohio), Fernald, Ohio

    International Nuclear Information System (INIS)

    Boiano, J.M.; Moss, C.E.; Burr, G.A.

    1989-12-01

    In response to a request from District 34, International Association of Machinists, an evaluation was made of possible health problems arising among employees at the Feed Materials Production Center, Fernald, Ohio. The company was a large scale integrated uranium metals production facility which converted a variety of chemical forms of depleted or slightly enriched uranium into uranium metal. Approximately 850 workers were employed at the time of this study. A cross sectional study was made of the workers which included evaluations for evidence of lung and kidney disease attributable to uranium exposure. The ratio of the 1 second forced expiratory volume to the forced vital capacity was associated with a job history derived uranium exposure index. Shortness of breath was associated with a self reported history of uranium exposure incidents. Measurements were taken of surface alpha particle radiation contamination at approximately 50 worksites in the facility. In all but one case the levels of contamination exceeded the recommended allowable limits. Air samples indicated nitrogen-dioxide was the only chemical air contaminant which exceeded current criteria. The authors conclude that a potential health hazard existed due to high levels of surface alpha particle contamination. The authors recommend specific measures to lower worker exposures

  6. The Modern Technologies to Reduce Turnover of Company Staff

    OpenAIRE

    Zaiko Tetiana O.; Poplavska Oksana M.

    2017-01-01

    The article is aimed at analyzing and substantiating the use in practice of modern technologies to reduce turnover of staff, which do not bear significant financial costs for the company. The authors have proved that non-material measures to reduce staff turnover in companies are becoming predominant nowadays. Among them as the most important are indicated: introduction of flexible schedule (mode) of work, transition to the remote form of employment, and distribution of internal shares, in pa...

  7. Corporate Social Responsibility in Food Manufacturing Companies – Environmental Dimensions

    Directory of Open Access Journals (Sweden)

    Ľudmila Nagyová

    2016-01-01

    Full Text Available The degree of a company’s acceptance and integration of the CSR concept is directly reflected in the fundamental principles of the company. Through the environmental sustainability, a company can make a positive contribution to the society and the natural environment. Competitive and cost pressures are the key drivers of sustainable development in the industry. Today, many international food and drink companies are delivering excellent achievements. The present paper tries to highlight how much are food manufacturing companies committed to caring for the environment as a main component of their CSR strategy. In order to fulfil the defined objectives of the paper, the primary and secondary sources of information were collected and used, as well as there was used the method of interview, using a questionnaire (total number of respondents was 100 food manufacturing companies. In our research the highest percentage of large, SMC and micro companies indicated the reduction of negative operational impacts as the most important commitment of companies in relation to environment. Most large companies invest to installing pollution reducing technology to improve environmental quality (67% and utilizing more environmentally friendly raw materials (51%. These areas indicated the highest percentage as well as for SMC. In the case of large companies there are more visible movements in environmental practices than in micro and small-medium companies.

  8. IMPLEMENTATION OF QUALITATIVE RULES IN COMPANY`S INFORMATION MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Anna WOLNOWSKA

    2012-07-01

    Full Text Available In the article there were presented chosen issues of quality management. Important role of information and work processes in companies were emphasized . Based on eight rules of quality management, TQM standards and ideas of discipline pioneers like Deming, Juran, Crosby and Shewart, author has constructed way of using chosen rules and assumptions to company`s information circulation. Analogy, suggested by author, has not only emphasized importance of information as a company`s resource, but also has pointed to possibility of improving ways of managing this information.

  9. The Modern Technologies to Reduce Turnover of Company Staff

    Directory of Open Access Journals (Sweden)

    Zaiko Tetiana O.

    2017-12-01

    Full Text Available The article is aimed at analyzing and substantiating the use in practice of modern technologies to reduce turnover of staff, which do not bear significant financial costs for the company. The authors have proved that non-material measures to reduce staff turnover in companies are becoming predominant nowadays. Among them as the most important are indicated: introduction of flexible schedule (mode of work, transition to the remote form of employment, and distribution of internal shares, in particular related to the strengthening of cohesion of staff, its team spirit. Also the reasons of transition from material to intangible factors of influence on conduct of workers have been disclosed. The advantages of non-material measures of the staff turnover reduction for both employees and employers were analyzed. For the first ones the most important are motivation and job satisfaction, while for the others it is reduction of staff turnover, formation of the responsible worker, improvement of quality and productivity of work.

  10. Supplier selection for a tire company with AHP and PROMETHEE methods

    Directory of Open Access Journals (Sweden)

    Atakan ALKAN

    2017-04-01

    Full Text Available Supplier selection is very important for a company to be successful in a globalized competitive environment. The aims at choosing the optimal supplier; to increase customer satisfaction, improve the competitive ability and continue to exist at minimal cost. This study was intended to choose the most suitable raw material supplier in a company engaged in the production of agricultural tires. In the study Analytical Hierarchy Process (AHP and Promethee I-II methods were applied in order to select the most optimal supplier to a company. In conclusion, AHP and Promethee I-II methods used by the company to determine the suppliers with the optimal supplier and brought several recommendations.

  11. COMPARATIVE ANALYSIS OF INNOVATION ASPECT EVIDENCE IN CONSTRUCTION AND MULTI-SECTOR COMPANIES

    Directory of Open Access Journals (Sweden)

    Ricardo Floriani

    2010-12-01

    Full Text Available The goal of this study is to make a comparative analysis of innovation aspect evidence among construction and multi-sector companies. Descriptive research was done through a content analysis of administration reports from 2005 to 2007. From the researched material, 14 aspects of innovations were extracted, which offer the basis to the content analysis. Two non-probability samples were developed, the first consisting of 22 multi-sector businesses, within 18 economic sectors, which comprises the companies in the comparison. Aspects of innovation found in this group of companies were compared to those stated in the reports of the administration of the 34 construction companies with open capital, which comprise the second sample. The survey results show that the evidence of innovation aspects are different in construction companies when compared to the administration reports of multi-sector business of 2005, 2006 and 2007. The construction companies state fewer innovation aspects in the administration reports than multisector companies in the analyzed period. The conclusion is that while construction companies can be considered fairly innovative, multi-sectorial companies present more innovations on average.

  12. Material requirements planning using uncertain data

    OpenAIRE

    Ramonas, Martynas

    2007-01-01

    Last decennials in many companies information like strategical reservoir bursted into preponderant positions. Strategical information systems which withstand competition hold information place like this and help to survive for companies. First integrated IS which upstarted to computerize the planning of companies activities, are material recourse planning systems (MRP). It helps for company to solve the serious problems. Strategical information systems change the aims, processes of business, ...

  13. Optimization of Inventories for Multiple Companies by Fuzzy Control Method

    OpenAIRE

    Kawase, Koichi; Konishi, Masami; Imai, Jun

    2008-01-01

    In this research, Fuzzy control theory is applied to the inventory control of the supply chain between multiple companies. The proposed control method deals with the amountof inventories expressing supply chain between multiple companies. Referring past demand and tardiness, inventory amounts of raw materials are determined by Fuzzy inference. The method that an appropriate inventory control becomes possible optimizing fuzzy control gain by using SA method for Fuzzy control. The variation of ...

  14. Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

    OpenAIRE

    Julijana Krajnc; Klavdij Logožar; Bojana Korošec

    2012-01-01

    Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect) costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-...

  15. Food Packaging Materials

    Science.gov (United States)

    1978-01-01

    The photos show a few of the food products packaged in Alure, a metallized plastic material developed and manufactured by St. Regis Paper Company's Flexible Packaging Division, Dallas, Texas. The material incorporates a metallized film originally developed for space applications. Among the suppliers of the film to St. Regis is King-Seeley Thermos Company, Winchester, Ma'ssachusetts. Initially used by NASA as a signal-bouncing reflective coating for the Echo 1 communications satellite, the film was developed by a company later absorbed by King-Seeley. The metallized film was also used as insulating material for components of a number of other spacecraft. St. Regis developed Alure to meet a multiple packaging material need: good eye appeal, product protection for long periods and the ability to be used successfully on a wide variety of food packaging equipment. When the cost of aluminum foil skyrocketed, packagers sought substitute metallized materials but experiments with a number of them uncovered problems; some were too expensive, some did not adequately protect the product, some were difficult for the machinery to handle. Alure offers a solution. St. Regis created Alure by sandwiching the metallized film between layers of plastics. The resulting laminated metallized material has the superior eye appeal of foil but is less expensive and more easily machined. Alure effectively blocks out light, moisture and oxygen and therefore gives the packaged food long shelf life. A major packaging firm conducted its own tests of the material and confirmed the advantages of machinability and shelf life, adding that it runs faster on machines than materials used in the past and it decreases product waste; the net effect is increased productivity.

  16. Life cycle costs measurement of complex systems manufactured by an engineer-to-order company

    NARCIS (Netherlands)

    Öner, K.B.; Franssen, R.; Kiesmüller, G.P.; Houtum, van G.J.J.A.N.; Qui, R.G.; Russell, D.W.; Sullivan, W.G.

    2007-01-01

    Complex technical systems such as packaging lines, computer networks, material handling systems, are crucial for the operations at the companies (or institutions) where they are installed. Companies require high availability because their primary processes may halt when these systems are down. High

  17. [Reflection on developing bio-energy industry of large oil company].

    Science.gov (United States)

    Sun, Haiyang; Su, Haijia; Tan, Tianwei; Liu, Shumin; Wang, Hui

    2013-03-01

    China's energy supply becomes more serious nowadays and the development of bio-energy becomes a major trend. Large oil companies have superb technology, rich experience and outstanding talent, as well as better sales channels for energy products, which can make full use of their own advantages to achieve the efficient complementary of exist energy and bio-energy. Therefore, large oil companies have the advantages of developing bio-energy. Bio-energy development in China is in the initial stage. There exist some problems such as available land, raw material supply, conversion technologies and policy guarantee, which restrict bio-energy from industrialized development. According to the above key issues, this article proposes suggestions and methods, such as planting energy plant in the marginal barren land to guarantee the supply of bio-energy raw materials, cultivation of professional personnel, building market for bio-energy counting on large oil companies' rich experience and market resources about oil industry, etc, aimed to speed up the industrialized process of bio-energy development in China.

  18. Energy price dispute - companies are confident

    International Nuclear Information System (INIS)

    Marcan, P.; Slovak, P.

    2007-01-01

    Energy prices stipulated for 2003 were not compliant with the valid legislation. The Constitutional Court has repeatedly confirmed this fact. The dispute between several Slovak companies and the state will address the damage caused by illegal actions taken by the public authority, including loss of profit. A group of claimants represented by the Club 500 association is claiming up to 2 bil. Sk (57.97 mil. EUR) as compensation for the mistake made by the Office for Regulation of Network Industries (URSO), including the unclear calculation of the lost profit of companies. It will be up to the courts to decide whether the price deregulation really caused damage to the companies or whether they just took advantage of the faulty legislation.The companies base their claims on a decision of the Constitutional Court. Last year the Court twice announced that the 2003 energy prices were not compliant with valid legislation. At that time, Slovakia lacked a generally binding regulation that should have been in place according to the Act on Regulation of Network Industries. Currently, the role of these missing regulations has been taken over by URSO decrees. These stipulate justified costs and adequate profit of energy suppliers. The regulator had such a decree prepared at the end of 2002, but due to material stipulations and time constraints it did not publish it. (authors)

  19. Web-Gis Solutions Development for Citizens and Water Companies

    Science.gov (United States)

    Şercăianu, M.

    2013-05-01

    This paper describes the development of a web-GIS solution in which urban residents, from Buzau City, could be involved in decision-support process of water companies, in order to reduce water losses, by collecting information directly from citizens. In recent years, reducing material and economic losses, recorded in the entire municipal networks management process has become the main focus of public companies in Romania. Due to problems complexity that arise in collecting information from citizens and issues identified in urban areas, more analyzes were required related to web-GIS solutions used in areas such as local government, public utilities, environmental protection or financial management. Another important problem is the poor infrastructure development of spatial databases founded in public companies, and connection to web platforms. Developing the entire communication process between residents and municipal companies has required the use of concept "citizen-sensor" in the entire reporting process. Reported problems are related to water distribution networks with the possibility of covering the entire public utilities infrastructure.

  20. Criticality safety training at Westinghouse Hanford Company

    International Nuclear Information System (INIS)

    Rogers, C.A.; Paglieri, J.N.

    1983-01-01

    In 1972 the Westinghouse Hanford Company (WHC) established a comprehensive program to certify personnel who handle fissionable materials. As the quantity of fissionable material handled at WHC has increased so has the scope of training to assure that all employes perform their work in a safe manner. This paper describes training for personnel engaged in fuel fabrication and handling activities. Most of this training is provided by the Fissionable Material Handlers Certification Program. This program meets or exceeds all DOE requirements for training and has been attended by more than 475 employes. Since the program was instituted, the rate of occurrence of criticality safety limit violations has decreased by 50%

  1. Westinghouse Hanford Company FY 1995 Materials Management Plan (MMP)

    International Nuclear Information System (INIS)

    Higginson, M.C.

    1994-10-01

    The safe and sound operation of facilities and storage of nuclear material are top priorities within Hanford's environmental management, site restoration mission. The projected materials estimates, based on the Materials Management Plan (MMP) assumptions outlined below, were prepared for Department of Energy (DOE) use in long-range planning. The Hanford MMP covers the period FY 1995 through FY 2005, as directed by DOE. All DOE Richland Operations (RL) Office facilities are essentially funded by the Office of Transition and Facilities Management, Environmental Restoration and Waste Management (EM). These facilities include PUREX, the UO 3 plant, N-Reactor, T-Plant, K-Basins, FFTF, PFP and the 300 Area Fuel Fabrication facilities. Currently DP provides partial funding for the latter two facilities. Beginning in FY 1996 (in accordance with DOE-HQ MMP assumptions), EM will fund expenses related to the storage, monitoring, and safeguarding of all Special Nuclear Material (SNM) in the PFP. Ownership and costs related to movement and/or stabilization of that material will belong to EM programs (excluding NE material). It is also assumed that IAEA will take over inventory validation and surveillance of EM owned SNM at this time (FY 1996)

  2. Evaluation of co-sourcing communications amongst international company and local public relations agencies (case company: company x)

    OpenAIRE

    Yin, Ying

    2009-01-01

    The subject of the thesis is the evaluation of co-sourcing communications amongst international company and local public relations agencies, taking the company x as a case. It analyses the environment the co-sourcing PR agencies communicate with international clients, compares with the current communications the case company has, and comes up with practical suggestions for the company to have better cooperation with local agencies to achieve mutual benefits. The theoretical part consi...

  3. Analysis of the Effect of Employee Costs on Company Performance

    Directory of Open Access Journals (Sweden)

    Željko Požega

    2010-07-01

    Full Text Available The goal of every economic entity is to accomplish an optimal system of compensation management and to reach maximum returns through optimal employee investment, raising their motivation and knowledge as well as developing their abilities and skills. In order to reach this goal of maximizing company performance it is necessary to systematically approach the management of human resources within a certain economic entity and to create the fairest material and non-material reward and punishment system by using compensation management methods. This in turn will bring about a positive working atmosphere in the company, where employees will rapidly and easily adjust to changes, interact and co-operate with one another at a high level. This research, which studies the effect of employee costs on company performance, is divided into three chapters. The first chapter provides a brief theoretical overview of the importance of compensation management in human resources administration and reaching business efficiency, i.e. the different possibilities of creating a reward and punishment system in a company which aims to organise an optimal working atmosphere. The second chapter demonstrates the applied methodology and illustrates the information from different companies, which has been used in this research and analysis. The information comprises statistical data of employee costs, income, profits and losses from a sample of companies from the Republic of Croatia in 2008. The third part deals with the analysis and interpretation of the research results which show the effect of employee costs on the income and company performance, also expressed per employee. The goal of this research is to test the hypothesis that companies with higher employee cost, i.e. with higher investment in human resources, on average obtain a higher income and a higher profit per employee and are more efficient and more successful on the market. From the given hypothesis, one can

  4. Improved materials management through client/server computing

    International Nuclear Information System (INIS)

    Brooks, D.; Neilsen, E.; Reagan, R.; Simmons, D.

    1992-01-01

    This paper reports that materials management and procurement impacts every organization within an electric utility from power generation to customer service. An efficient material management and procurement system can help improve productivity and minimize operating costs. It is no longer sufficient to simply automate materials management using inventory control systems. Smart companies are building centralized data warehouses and use the client/server style of computing to provide real time data access. This paper describes how Alabama Power Company, Southern Company Services and Digital Equipment Corporation transformed two existing applications, a purchase order application within DEC's ALL-IN-1 environment and a materials management application within an IBM CICS environment, into a data warehouse - client/server application. An application server is used to overcome incompatibilities between computing environments and provide easy, real-time access to information residing in multi-vendor environments

  5. 75 FR 31839 - Ford Motor Company, Receipt of Petition for Decision of Inconsequential Noncompliance

    Science.gov (United States)

    2010-06-04

    ...-0060; Notice 1] Ford Motor Company, Receipt of Petition for Decision of Inconsequential Noncompliance The Ford Motor Company (Ford) \\1\\ has determined that certain model year 2010 Ford Taurus passenger... Materials. On November 12, 2009, Ford filed an appropriate report pursuant to 49 CFR part 573, Defect and...

  6. Links between environmental management and the company's other management systems especially the quality mangement system

    DEFF Research Database (Denmark)

    Bjarnø, Ole-Christian; Larsen, Lars Bjørn

    1999-01-01

    Based on a literature survey and case material from several companies, this paper try to highlight some of the difficulties related to the integration of environmental management, as well as some of the advantages and disadvantages of the integration.......Based on a literature survey and case material from several companies, this paper try to highlight some of the difficulties related to the integration of environmental management, as well as some of the advantages and disadvantages of the integration....

  7. Testing of the 3M Company Composite Conductor

    Energy Technology Data Exchange (ETDEWEB)

    Stovall, John P [ORNL; Rizy, D Tom [ORNL; Kisner, Roger A [ORNL

    2010-10-01

    The 3M Company has developed a high-temperature low-sag conductor referred to as Aluminum-Conductor Composite-Reinforced or ACCR. The conductor uses an aluminum metal matrix material to replace the steel in conventional conductors. The objective of this work is to accelerate the commercial acceptance by electric utilities of this new conductor design by testing four representative conductor classes in controlled conditions. A unique facility called the Powerline Conductor Accelerated Testing (PCAT) Facility was built at ORNL for testing overhead conductors. The PCAT has been uniquely designed for testing overhead bare transmission line conductors at high currents and temperatures after they have been installed and tensioned to the manufacturer's specifications. The ability to operate a transmission line conductor in this manner does not exist elsewhere in the United States. Four classes of ACCR cable designed by the 3M Company have been successfully test at ORNL small, medium, large and small/compact. Based on these and other manufacturer tests, the 3M Company has successfully introduced the ACCR into the commercial market and has completed over twenty installations for utility companies.

  8. From means to ends: the transformation of ERP in a manufacturing company

    NARCIS (Netherlands)

    Boersma, F.K.; Kingma, S.F.

    2005-01-01

    In this paper, we present a case study of the restructuring of an Enterprise Resource Planning (ERP) system within a manufacturing company, in particular the combination of Material Requirement Planning (MRP) with a Just In Time (JIT) material management procedure at the assembly lines. We focus in

  9. WEB-GIS SOLUTIONS DEVELOPMENT FOR CITIZENS AND WATER COMPANIES

    Directory of Open Access Journals (Sweden)

    M. Şercăianu

    2013-05-01

    Full Text Available This paper describes the development of a web-GIS solution in which urban residents, from Buzau City, could be involved in decision-support process of water companies, in order to reduce water losses, by collecting information directly from citizens. In recent years, reducing material and economic losses, recorded in the entire municipal networks management process has become the main focus of public companies in Romania. Due to problems complexity that arise in collecting information from citizens and issues identified in urban areas, more analyzes were required related to web-GIS solutions used in areas such as local government, public utilities, environmental protection or financial management. Another important problem is the poor infrastructure development of spatial databases founded in public companies, and connection to web platforms. Developing the entire communication process between residents and municipal companies has required the use of concept "citizen-sensor" in the entire reporting process. Reported problems are related to water distribution networks with the possibility of covering the entire public utilities infrastructure.

  10. 75 FR 59331 - Public Company Accounting Oversight Board; Notice of Filing of Proposed Rules on Auditing...

    Science.gov (United States)

    2010-09-27

    ..., including related disclosures: Significant changes in the company's accounting principles, financial... respect to the accounting principles applicable to that company. Risk of Material Misstatement 5. The risk...; less complex business processes and financial reporting systems; more centralized accounting functions...

  11. Cost effective material control and accountability training

    International Nuclear Information System (INIS)

    Robichaux, J.J.; Shull, L.M.; Salizzoni, L.M.

    1995-01-01

    DOE Order 5630.15, ''Safeguards and Security Training Program'' is being implemented at the Savannah River Site within the Westinghouse Savannah River Company's material control and accountability program. This paper reviews the development of a material control and accountability task analysis, the development of specific material control and accountability courses, and the cost effective and innovative strategies employed to implement the training program. The paper also discusses how the site material control and accountability policies and procedures are incorporated into the Westinghouse Savannah River Company training program to ensure that personnel receive the most current information

  12. Materials management - no more business as usual

    International Nuclear Information System (INIS)

    Suther, S.

    1991-01-01

    This paper describes events leading up to and details of on-going changes in the way Duke Power Company manages its materials and equipment used in nuclear and fossil power plants. It describes in some detail how its management came to recognize the benefit to the company's financial performance of improved techniques and summarizes the changes being implemented to the materials management business function

  13. 17 CFR 270.3a-3 - Certain investment companies owned by companies which are not investment companies.

    Science.gov (United States)

    2010-04-01

    ... the definition of the term “investment company” by section 3(b)(1) or 3(b)(2) of the Act (15 U.S.C... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Certain investment companies owned by companies which are not investment companies. 270.3a-3 Section 270.3a-3 Commodity and...

  14. Nanotechnology, voluntary oversight, and corporate social performance: does company size matter?

    International Nuclear Information System (INIS)

    Kuzma, Jennifer; Kuzhabekova, Aliya

    2011-01-01

    In this article, we examine voluntary oversight programs for nanotechnology in the context of corporate social performance (CSP) in order to better understand the drivers, barriers, and forms of company participation in such programs. At the theoretical level, we use the management framework of CSP to understand the voluntary behavior of companies. At the empirical level, we investigate nanotech industry participation in the Environmental Protection Agency’s Nanoscale Materials Stewardship Program (NMSP) as an example of CSP, in order to examine the effects of company characteristics on CSP outcomes. The analysis demonstrates that, on the average, older and larger companies for which nanotech is one of the many business activities demonstrate greater CSP as judged by company actions, declarations, and self-evaluations. Such companies tended to submit more of the requested information to the NMSP, including specific information about health and safety, and to claim fewer of the submitted items as confidential business information. They were also more likely to have on-line statements of generic and nano-specific corporate social responsibility principles, policies, and achievements. The article suggests a need to encourage smaller and younger companies to participate in voluntary oversight programs for nanotechnology and presents options for better design of these programs.

  15. Nanotechnology, voluntary oversight, and corporate social performance: does company size matter?

    Science.gov (United States)

    Kuzma, Jennifer; Kuzhabekova, Aliya

    2011-04-01

    In this article, we examine voluntary oversight programs for nanotechnology in the context of corporate social performance (CSP) in order to better understand the drivers, barriers, and forms of company participation in such programs. At the theoretical level, we use the management framework of CSP to understand the voluntary behavior of companies. At the empirical level, we investigate nanotech industry participation in the Environmental Protection Agency's Nanoscale Materials Stewardship Program (NMSP) as an example of CSP, in order to examine the effects of company characteristics on CSP outcomes. The analysis demonstrates that, on the average, older and larger companies for which nanotech is one of the many business activities demonstrate greater CSP as judged by company actions, declarations, and self-evaluations. Such companies tended to submit more of the requested information to the NMSP, including specific information about health and safety, and to claim fewer of the submitted items as confidential business information. They were also more likely to have on-line statements of generic and nano-specific corporate social responsibility principles, policies, and achievements. The article suggests a need to encourage smaller and younger companies to participate in voluntary oversight programs for nanotechnology and presents options for better design of these programs.

  16. Inventory of nanotechnology companies in Mexico

    International Nuclear Information System (INIS)

    Appelbaum, Richard; Zayago Lau, Edgar; Foladori, Guillermo; Parker, Rachel; Vazquez, Laura Liliana Villa; Belmont, Eduardo Robles; Figueroa, Edgar Ramón Arteaga

    2016-01-01

    This study presents an inventory of 139 nanotechnology companies in Mexico, identifying their geographic distribution, economic sector classification, and position in the nanotechnology value chain. We find that the principal economic sector of nanotechnology-engaged firms involves the manufacture of chemical products, which largely serve as means of production (primary or intermediate materials; instruments and equipment) for industrial processes. The methodology used in this analysis could be replicated in other countries without major modifications

  17. Inventory of nanotechnology companies in Mexico

    Science.gov (United States)

    Appelbaum, Richard; Zayago Lau, Edgar; Foladori, Guillermo; Parker, Rachel; Vazquez, Laura Liliana Villa; Belmont, Eduardo Robles; Figueroa, Edgar Ramón Arteaga

    2016-02-01

    This study presents an inventory of 139 nanotechnology companies in Mexico, identifying their geographic distribution, economic sector classification, and position in the nanotechnology value chain. We find that the principal economic sector of nanotechnology-engaged firms involves the manufacture of chemical products, which largely serve as means of production (primary or intermediate materials; instruments and equipment) for industrial processes. The methodology used in this analysis could be replicated in other countries without major modifications.

  18. Inventory of nanotechnology companies in Mexico

    Energy Technology Data Exchange (ETDEWEB)

    Appelbaum, Richard, E-mail: rich@global.ucsb.edu [University of California at Santa Barbara, MacArthur Foundation Chair in Sociology and Global & International Studies Co-PI, Center for Nanotechnology and Society, Social Science and Media Studies 2103 (United States); Zayago Lau, Edgar [Center for Research and Advanced Studies of the National Polytechnic Institute (CINVESTAV, Zacatenco)., Multidisciplinary Graduate Programs (Mexico); Foladori, Guillermo [Universidad Autónoma de Zacatecas. Latin American Nanotechnology & Society Network (ReLANS), Unidad Académica en Estudios del Desarrollo (Mexico); Parker, Rachel [Canadian Institute for Advanced Research, Research Programs (Canada); Vazquez, Laura Liliana Villa [Universidad Autónoma de Zacatecas (Mexico); Belmont, Eduardo Robles [UNAM, Institute for Research in Applied Mathematics and Systems (IIMAS) (Mexico); Figueroa, Edgar Ramón Arteaga [Universidad Autónoma de Zacatecas. Latin American Nanotechnology & Society Network (ReLANS), Unidad Académica en Estudios del Desarrollo (Mexico)

    2016-02-15

    This study presents an inventory of 139 nanotechnology companies in Mexico, identifying their geographic distribution, economic sector classification, and position in the nanotechnology value chain. We find that the principal economic sector of nanotechnology-engaged firms involves the manufacture of chemical products, which largely serve as means of production (primary or intermediate materials; instruments and equipment) for industrial processes. The methodology used in this analysis could be replicated in other countries without major modifications.

  19. Raw material monitoring assists companies. German Mineral Resources Agency at BGR provides information on global developments in resource markets

    International Nuclear Information System (INIS)

    2016-01-01

    Germany is dependent on imports for its metalliferous natural resources. Although prices have been declining significantly in recent months, numerous raw materials such as platinum, cobalt and rare earth elements continue to be exposed to price and supply risks. To ensure that German industry can respond better to this situation in their procurement activities, the German Mineral Resources Agency (DERA) at BGR has developed a raw material monitoring system on behalf of the German government. DERA experts have con figured a screening method for the early identification of possible procurement risks. This is the platform which enables German companies to gain the specific advice they require. All of the most important information on this issue is bundled within DERA 's internet portal (www.deutsche-rohstoffagentur.de). BGR also provides its expertise in other important fields with great societal relevance. BGR has been advising the national commission on ''Storage of High-level Radioactive Waste'' since 2014. Due to their comprehensive research activities in the field of radioactive waste disposal, BGR scientists are important technical experts to which the commission can turn to for geological information and advice.

  20. Smart Companies.

    Science.gov (United States)

    Galagan, Patricia A.

    1997-01-01

    Capturing and leveraging knowledge is an important new management trend that is as yet undefined. Some companies are accounting for their intellectual capital and applying it to the company balance sheets. (JOW)

  1. Companies and Climate Risk: Opportunities to Engage the Business Community in Promoting Climate-conscious Policies (Invited)

    Science.gov (United States)

    Goldman, G. T.; Rogerson, P.

    2013-12-01

    Regardless of their policy orientation, the business community has an interest in how climate change impacts will affect their operations and ultimately change their bottom line. The reality that climate change presents material and financial risks to many companies in diverse sectors of the economy presents an opportunity to engage companies on climate-related issues. Company investors are exposed to such financial risks and can pressure public companies to change behavior through shareholder resolutions, voting, and election of new board members. The US Securities and Exchange Commission (SEC) obligates all publicly traded companies to discuss risks that might materially affect their business in their annual Form 10-K filings. In 2010, the guidance for the Form 10-K specifically suggested that companies consider and discuss any significant risks to their business from climate change--both from its physical effects and from impacts of climate regulations. Form 10-Ks for 28 US companies were analyzed for the years 2009 and 2010. Results indicate that some companies comprehensively considered climate-related risks. However, in spite of the SEC guidance, some fail to mention climate change at all. Additionally, many companies discuss only the impacts that regulation would have on their business--not the physical effects of climate change itself. The lack of consideration of climate-related risks in companies' risk assessments demonstrates a need for a more uniform understanding of SEC requirements and additionally, this state of affairs presents an opportunity to push companies to more deeply consider climate change impacts. Several avenues are available for engaging with companies themselves, their shareholders, the SEC, and the public. We will explore what strategies have been effective for engaging such actors and what further opportunities exist for working with the business community to promote more climate-conscious policies and practices.

  2. Sociosynergistic Management of the Companies. Economic, Energetic and Ecologic Challenge

    Directory of Open Access Journals (Sweden)

    Dušan Turan

    2008-06-01

    Full Text Available Sociosynergistic management is inevitable condition of nanotechnology tendency of value-creating process of the companies in incoming third level of social division of labor. This management is being a product of transdisciplinary nanocognition and nano-projection of the systems there through creates for the management the operation base for system solution of economic effectiveness, energetic friendliness and ecologic safety of material-technological processes of the companies. He uncovers the sociosynergetics as a system entirety in the limits of abstract thinking, notion-categorical communication and knowingly-practical acting of the subject.

  3. ASN: regional day of information and exchange on transport of radioactive materials - 4 February 2010

    International Nuclear Information System (INIS)

    2010-01-01

    This document gathers Power Point presentations made during a meeting on the transport of radioactive materials. The contributions addressed the following topics: results of a survey based on questionnaires sent to actors of this sector, regulatory framework and radioprotection plan, case of parcels not submitted to the authority concerned, declaration of transport interesting or significant events, ASN inspections, the transport of radioactive products by the IBt Bebig company in France, the activities of the Institut de Soudure Industrie (industry welding institute), the activities of the ISO Life company specialized in health product transportation, the activities of the Securidis company (a consulting company for activities related to hazardous materials transportation, and notably radioactive materials), the activities a the ACE Environnement company (specialized in building diagnosis), the point of view of an academic research unit on radioactive material transportation, the experience of the hospital sector in radioactive source transportation, the experience of the Advanced Accelerator Applications company in radioactive material transportation, and a discussion on regulation application

  4. Activity-based Management of Logistic Costs in a Manufacturing Company: A Case of Increased Visibility of Logistics Costs in a Slovenian Paper Manufacturing Company

    Directory of Open Access Journals (Sweden)

    Julijana Krajnc

    2012-01-01

    Full Text Available Both the transparent reporting of logistics costs and the related accounting of their cost drivers present a significant factor for the successful management of material flows and the related logistics activities in production companies. These costs, which are mainly reported as part of overhead (indirect costs in such companies, usually remain hidden or are not explicitly visible when the traditional method of accounting is applied. The aim of this research is to create a model of activity-based accounting of logistics costs in a production company, and to test its efficiency in the disclosure of logistics costs compared with traditional cost accounting. The application of the model in a production company shows that an activity-based approach discloses as much as 108% more logistics costs at the level of a group of products than the traditional cost-accounting approach. Further, detailed information on logistics costs obtained in this way enables their more efficient management. Key words: logistics costs; activity-based costing; cost allocation; cost visibility; cost management

  5. Open Source Telecommunication Companies

    Directory of Open Access Journals (Sweden)

    Peter Liu

    2007-08-01

    Full Text Available Little is known about companies whose core business is selling telecommunications products that lever open source projects. Open source telecommunications (OST companies operate in markets that are very different from typical software product markets. The telecommunications market is regulated, vertically integrated, and proprietary designs and special chips are widely used. For a telecommunications product to be useful, it must interact with both access network products and core network products. Due to specifications in Service Agreements Levels, penalties for failures of telecommunications products are very high. This article shares information that is not widely known, including a list of OST companies and the open source projects on which they depend, the size and diversity of venture capital investment in OST companies, the nature of the commercial product-open source software and company-project relationships, ways in which OST companies make money, benefits and risks of OST companies, and competition between OST companies. Analysis of this information provides insights into the ways in which companies can build business models around open source software. These findings will be of interest to entrepreneurs, top management teams of incumbent companies that sell telecommunications products, and those who care about Ontario's ability to compete globally.

  6. A Marketing Booklet for Brotherwood Decoration: a Way to Promote This New Company and Its Products to Its Prospective Customers

    OpenAIRE

    Halim, Devina Wijaya; Gunawan, Samuel

    2015-01-01

    Brotherwood Decoration is a new decoration company based in Surabaya which uses recycled wood as the main material. This Company was just recently established in June 2014. As a new decoration company, there are only a few people who know about this company. Moreover, there are also some decoration companies which are bigger and more experienced than Brotherwood Decoration. Unlike its predecessors, Brotherwood Decoration, as a new company, is less known. Because of that, it does not have as m...

  7. Supply chain risk management in newspaper company: House of risk approach

    Science.gov (United States)

    Ratnasari, Sintya; Hisjam, Muhammad; Sutopo, Wahyudi

    2018-02-01

    In the supply chain (SC) of newspapers, the printing company is the main entity that has several processes, i.e. procure raw materials, print plate and newspapers, and also distribute newspaper to consumers. The existing risks in the newspaper printing company are quite high. A wide range of disturbances or risks needs to be identified to map out the characteristics of the risk sources that will impact on the performance of the supply chain. Therefore, the printing companies need to manage their supply chain risk of the five major SC processes (such as plan, source, deliver, make, and return). In a case study of a newspaper company in Surakarta, the company have not implemented a risk management process that affects the company. This study is aimed to map the risks in the printing company and formulate risk mitigation alternatives to mitigate the risks. The house of risk (HOR) method was chosen to select a set of proactive actions deemed cost-effective in managing SC Risks in the newspaper company. The model consisting of two stages, the first stage (HOR1) was done by identifying risk, risk causing agents and then measured the severity and occurrences to calculate the Aggregate Risk Priority (ARP) value. The second stage (HOR2) is intended to formulate and prioritize the action of mitigation that the company should pursue to reduce the probability of risk agents to occur. The result shows that the innovative model of HOR in Newspaper Company was presented. There are 24 risk events, 20 causing agents and two priority risks in HOR1. The HOR 2 was proposed 9 ranks of mitigation strategy for priority risk agents, from the easiest to the hardest strategy for the company to implement it.

  8. 77 FR 7211 - Pacific Gas and Electric Company, Diablo Canyon Independent Spent Fuel Storage Installation...

    Science.gov (United States)

    2012-02-10

    ... NUCLEAR REGULATORY COMMISSION [Docket No. 72-26; NRC-2011-0110] Pacific Gas and Electric Company...) issued NRC Materials License No. SNM-2511 to the Pacific Gas and Electric Company (PG&E) for the Diablo.... 5. TS 3.1.2, ``Spent Fuel Storage Cask (SFSC) Heat Removal System,''--revise to allow the HI-STORM...

  9. Physician-owned companies.

    Science.gov (United States)

    Kostuik, John P

    2007-05-15

    The author relates his experience in the development of a spinal implant development company (K2M) that is significantly advised by physicians. To provide information about the development of a spinal implant company (K2M) advised by a group of professional spinal surgeons. To relate the federal laws (STARK and anti-kickback) as they pertain to surgeon-influenced companies. To discuss the role of a scientific advisory board. A self-developed company was developed together with significant, but minority physician financial input and majority scientific advice. A privately owned spinal implant development corporation (K2M) was developed 3 years ago. Physician financial participation was less than 20% (Stark laws state no more than 40%). Users of product are greater than 60% non-investor physicians. The development of a large scientific advisory board has been very influential in product development. A privately owned spinal implant company (K2M) has been developed strictly within Federal laws. Its board of scientific advisors that receives recompense commissurate only with effort significantly impacts the company policy.

  10. Fire Resistant Materials

    Science.gov (United States)

    1982-01-01

    Fire hazard is greater in atmospheres containing a high percentage of oxygen under pressure. NASA intensified its fire safety research after a 1967 Apollo fire. A chemically treated fabric called Durette developed by Monsanto Company, which will not burn or produce noxious fumes, was selected as a material for Apollo astronaut garments. Monsanto sold production rights for this material to Fire Safe Products (FSP). Durette is now used for a wide range of applications such as: sheets, attendants' uniforms in hyperbaric chambers; crew's clothing, furniture and interior walls of diving chambers operated by the U.S. Navy and other oceanographic companies and research organizations. Pyrotect Safety Equipment, Minneapolis, MN produces Durette suits for auto racers, refuelers and crew chiefs from material supplied by FSP. FSP also manufactures Durette bags for filtering gases and dust from boilers, electric generators and similar systems. Durette bags are an alternative to other felted fiber capable of operating at high temperature that cost twice as much.

  11. An analysis of the financial reporting compliance of South African public agricultural companies

    OpenAIRE

    2015-01-01

    M.Com. (International Accounting) This minor dissertation assesses the extent to which South African public companies that are engaged in agricultural activities are complying with the recognition, measurement and disclosure requirements of IAS 41, Agriculture, as well as whether they are providing any additional voluntary disclosures about their biological assets. Sixteen large South African public companies with material holdings of biological assets in their statements of financial posi...

  12. VULNERABILITY OF COMPANIES

    Directory of Open Access Journals (Sweden)

    ARMEAN ANDREEA

    2013-06-01

    Full Text Available In present, the study of vulnerability of companies is increasing in every field due to the unstable economic environment influences. The object of this research is to define and identify vulnerabilities of companies and the establishment of evaluation methods at their level. This article emphasizes the importance and usefulness of one of the best known model in this way, from our point of view, namely Băileşteanu, Negrila Pattern. This pattern covers both external factors and internal ones, that increase vulnerabilities of companies, and fit the companies in which the state of vulnerability are (vitality, viability, vulnerability, high vulnerability, difficulty and high difficulty, with a matrix. The result of the research is that any company belonging to any field, can be analyzed using this model, and assigned to one of the conditions defined within.

  13. The Danish East India Company

    DEFF Research Database (Denmark)

    Sørensen, Karsten Engsig

    2005-01-01

    The article analysis the first Danish East India Company incorporated in 1616, which was the first Danish Stock Company and which has impacts even on modern Danish company la......The article analysis the first Danish East India Company incorporated in 1616, which was the first Danish Stock Company and which has impacts even on modern Danish company la...

  14. Additive Manufacturing of Polyurethane Materials

    Energy Technology Data Exchange (ETDEWEB)

    Kunc, Vlastimil [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Lindahl, John M. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Minneci, Robert P. [Oak Ridge National Lab. (ORNL), Oak Ridge, TN (United States); Pyzik, Alek [Dow Chemical Company, Saginaw, MI (United States); Gorin, Craig [Dow Chemical Company, Midland, MI (United States); Allen, Sharon [Dow Chemical Company, Midland, MI (United States); Wilson, Keith [Dow Chemical Company, Midland, MI (United States); Howard, Kevin [Dow Chemical Company, Midland, MI (United States)

    2017-08-10

    ORNL worked with The DOW Chemical Company to validate the feasibility of 3D printing DOW’s polyurethane (PU) materials using ORNL’s equipment and know-how. This led to the development of the first directly-3D-printable PU material.

  15. Approaches of Russian oil companies to optimal capital structure

    Science.gov (United States)

    Ishuk, T.; Ulyanova, O.; Savchitz, V.

    2015-11-01

    Oil companies play a vital role in Russian economy. Demand for hydrocarbon products will be increasing for the nearest decades simultaneously with the population growth and social needs. Change of raw-material orientation of Russian economy and the transition to the innovative way of the development do not exclude the development of oil industry in future. Moreover, society believes that this sector must bring the Russian economy on to the road of innovative development due to neo-industrialization. To achieve this, the government power as well as capital management of companies are required. To make their optimal capital structure, it is necessary to minimize the capital cost, decrease definite risks under existing limits, and maximize profitability. The capital structure analysis of Russian and foreign oil companies shows different approaches, reasons, as well as conditions and, consequently, equity capital and debt capital relationship and their cost, which demands the effective capital management strategy.

  16. Company Portfolios Answer the Question: What Do You Know about My Company?

    Science.gov (United States)

    Watson, Michelle L.

    2001-01-01

    Job seekers can demonstrate their knowledge of a potential employer by developing a company portfolio. Elements include company history, mission, values, and goals; size and location(s); financial status; and recent changes in the company and industry. (SK)

  17. The determinants of materiality disclosure in integrated corporate reporting

    OpenAIRE

    Chiara Mio; Marco Fasan

    2014-01-01

    The aim of this study is to test what drives the way in which companies disclose materiality in their Integrated Reports (IRs). Materiality is one of the main themes (and challenges) in the IR discourse, and it will probably play a central role in the actual success of the International Integrated Reporting Council framework. Companies managing to actually implement the materiality principle, will produce IRs which are concise and able to provide relevant information on the future performance...

  18. The 4M comPany: Make Mine Metric Marvels. Third Grade Teacher's Guide.

    Science.gov (United States)

    Hawaii State Dept. of Education, Honolulu.

    This is one of several teacher's guides for the 4M Company, a set of materials for teaching metric concepts and computation skills to elementary school students. Included in this guide are sections on needed materials, length (ancient Hawaiian units, meter decimeter, centimeter, addition, subtraction), decimals related to meters (measurement,…

  19. Regulating Listed Companies: Between Company Law and Financial Market Law in Danish Law

    DEFF Research Database (Denmark)

    Clausen, Nis Jul

    2011-01-01

    The article discusses different elements and aspects of the regulation of listed companies in particular whether such regulation should be placed in company law or in financial marked law.......The article discusses different elements and aspects of the regulation of listed companies in particular whether such regulation should be placed in company law or in financial marked law....

  20. Social Bookmarking on a Company's Intranet: A Study of Technology Adoption and Diffusion

    Science.gov (United States)

    Ziv, Nina D.; White, Kerry-Ann

    Until recent developments in digital-based innovation, companies were defined by how they made use of resources which were tangible things such as equipment, land, raw materials and human talent for the purpose of supplying goods and services to the economy [37]. Such companies had a clearly defined central management structure which was responsible for the general policies under which the company's hierarchy operated with well delineated reporting relationships and job responsibilities [47]. Within this rigid hierarchical organizational structure, decision making was bureaucratic and an anti-innovation bias was prevalent [55]. Even with the development of electronic communications and computing systems, innovation was relegated to the purview of professional R&D departments [22] within a highly structured corporate environment [51]. Indeed, in 1992, when managers were surveyed about the structure of their companies, most answered that their companies were still structured in a very traditional way, that is, with standardized jobs, procedures and policies and a hierarchical organization which emphasized a top-down chain of command [6].

  1. AN EXPLORATORY STUDY OF MANUFACTURING STRATEGY OF PACKAGING PRODUCT-MANUFACTURING COMPANIES IN INDIA

    Directory of Open Access Journals (Sweden)

    Pradip P. Patil

    2012-09-01

    Full Text Available This paper presents finding of a survey on manufacturing strategy implementation (MSI adopted by the Indian packaging product manufacturing companies (IPPMC. Though the companies differ in terms of prod uct types (shape, method, content and material of packaging, conversion system, sales volume and sophistication of machinery used, they share common purpose that are used for packaging the product s . With growth in demand for consumer products, packaging f orms basis of differentiating products from competitors. The survey shows emphasis on implementation of manufacturing strategy, key decision areas, identifies competitive priorities, order winners. To get insight, three companies are selected for detailed case studies.

  2. Management innovation, a way for mining companies to survive in a globalized world

    Energy Technology Data Exchange (ETDEWEB)

    Klippel, A.F. [Klippel Consultores Associados, Rua Pedro Chaves Barcelos, 65/210 90450010 Porto Alegre, RS (Brazil); Petter, C.O. [Universidade Federal do Rio Grande do Sul - UFRGS (Brazil); Antunes, J.A.V. Jr. [Universidade do Vale do Rio dos Sinos - UNISINOS (Brazil)

    2008-12-15

    Among alternatives that ensure the survival of companies, innovation is one of the most relevant. Innovation may include dimensions such as: (1) the raw material; (2) the product; (3) the process; (4) the market; (5) the way the company is managed. The purpose of this paper is to discuss the implementation of a new way to manage industries of mineral extraction through the integrated use of Lean Production and Mining Engineering concepts. (author)

  3. Management innovation, a way for mining companies to survive in a globalized world

    International Nuclear Information System (INIS)

    Klippel, A.F.; Petter, C.O.; Antunes, J.A.V. Jr.

    2008-01-01

    Among alternatives that ensure the survival of companies, innovation is one of the most relevant. Innovation may include dimensions such as: (1) the raw material; (2) the product; (3) the process; (4) the market; (5) the way the company is managed. The purpose of this paper is to discuss the implementation of a new way to manage industries of mineral extraction through the integrated use of Lean Production and Mining Engineering concepts. (author)

  4. 77 FR 20882 - Manning Grain Company; Acquisition and Operation Exemption; Fillmore Western Railway Company

    Science.gov (United States)

    2012-04-06

    ... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [Docket No. FD 35612] Manning Grain Company; Acquisition and Operation Exemption; Fillmore Western Railway Company Manning Grain Company (MGC... Docket No. FD 35607, Manning Rail, Inc.--Acquisition and Operation Exemption--Manning Grain Company...

  5. STIMULATING INNOVATIONS AND PERFORMANCE OF COMPANIES IN BOSNIA AND HERZEGOVINA

    Directory of Open Access Journals (Sweden)

    Andrijana Ostojić Mihić

    2016-12-01

    Full Text Available The paper explores the perception of innovations and importance of innovativeness, determines innovation potential and links the application of innovations in companies to the material stimulation of employees. The aim of the paper is to provide information on encouraging and developing the culture of innovations and on strengthening the awareness of the importance of material motivation for the creation of innovations. The paper presents an overview of the existing findings on the company’s innovation potential and the possibility to encourage innovations by means of the selected tools and techniques of human resource management. The contribution of the paper is based on the empirical research of a representative sample of 250 medium-size and large companies in Bosnia and Herzegovina (BiH using the methodology of the Croatian Coefficient of Innovativeness (HKI, whereby special attention is given to the observation of the possible link between stimulating employees to innovate and accomplishing the company’s selected performance.

  6. 77 FR 73897 - Airworthiness Directives; The Boeing Company Airplanes

    Science.gov (United States)

    2012-12-12

    ... Company Model 757 airplanes. This AD was prompted by a report of in-flight fracture of the right...., Renton, WA. For information on the availability of this material at the FAA, call 425-227-1221. Examining... called DC-3145 potting compound, would be acceptable to use in place of the missing cover. The procedure...

  7. Companies' contribution to sustainability through global supply chains.

    Science.gov (United States)

    Thorlakson, Tannis; de Zegher, Joann F; Lambin, Eric F

    2018-02-27

    Global supply chains play a critical role in many of the most pressing environmental stresses and social struggles identified by the United Nations' Sustainable Development Goals (SDGs). Responding to calls from the global community, companies are adopting a variety of voluntary practices to improve the environmental and/or social management of their suppliers' activities. We develop a global survey of 449 publicly listed companies in the food, textile, and wood-products sectors with annual reports in English to provide insight into how the private sector contributes to advancing the SDGs via such sustainable-sourcing practices. We find that while 52% of companies use at least one sustainable-sourcing practice, these practices are limited in scope; 71% relates to only one or a few input materials and 60.5% apply to only first-tier suppliers. We also find that sustainable-sourcing practices typically address a small subset of the sustainability challenges laid out by the SDGs, primarily focusing on labor rights and compliance with national laws. Consistent with existing hypotheses, companies that face consumer and civil society pressure are associated with a significantly higher probability of adopting sustainable-sourcing practices. Our findings highlight the opportunities and limitations of corporate sustainable-sourcing practices in addressing the myriad sustainability challenges facing our world today. Copyright © 2018 the Author(s). Published by PNAS.

  8. Countries and companies

    International Nuclear Information System (INIS)

    Jenning, J.S.

    1990-01-01

    The trends and factors currently emerging are likely to have significant influence on the way the upstream oil and gas industry evolves in the coming decade. This paper discusses how these trends might influence events in the 1990s, particularly how they might influence relationships between host countries and companies in the oil industry. State owned companies will dominate the industry in resource terms. These statcos fall into three groups: a small group of technically able, financially sound, well-managed companies; a group of consumer statcos that have limited domestic production but significant domestic demand; a large group that are finding it difficult to maintain their production facilities in good standing to maximize recovery from their resources. This paper describes the future private sector as consisting of the Surviving Sisters and smaller, private companies very active in the upstream. How will these various players behave in the years to come? Conventional activity in the upstream will continue as companies seek to optimize their upstream portfolios

  9. Global oil company profiles

    International Nuclear Information System (INIS)

    1997-01-01

    Global Oil Company Profiles provides a comprehensive review of 50 of the top oil companies in the world. Each chapter is devoted to an individual company, providing an invaluable insight into the organisation, its structure and operations. Using the most recent data available, the report offers an up-to-date analysis of performance and future direction, as well as a unique benchmarking system for each company profiled. (author)

  10. SAFER - Company Snapshot

    Data.gov (United States)

    Department of Transportation — The Company Snapshot is a concise electronic record of company identification, size, commodity information, and safety record, including the safety rating (if any),...

  11. Evaluation of safety management in an Appliances manufacturing company

    Directory of Open Access Journals (Sweden)

    F. Golbabaei

    2015-01-01

    Full Text Available Introduction: Prevention of accidents and work related diseases, are not allowed regardless of the safety of employees, customers, contractors and other persons. Assessment of individual safety management activities could reduce many losses. Present study aimed to evaluate the safety management of a household appliance manufacturing company.  .Material and Method: This study has done in a household appliance manufacturing company in Damavand city. Two questionnaires were firstly designed based on the weighted scores. The questionnaire 1 consisted of 4 indicators: Safety of machinery, Electrical safety, Risk assessment and Fire safety. Questionnaire 2 consisted of 11 sub indicators. Both questionnaires were completed by 30 HSE experts and supervisors. Reliability of questionnaires was based on cronbachs alpha coefficient. the safety status of each unit was determined and scored using information acquired by the questionnaires. Lastly, the safety of the entire company was determined.  .Result: Results showed that in safety management: the pressing and store house were in a good range of 66.66 and 60.12 points. Powder painting, enameling, laboratory were in a average range of 56.25, 55.92 and 54.15 points. Assembling and door storage were in a week range of 46.06 points.  .Conclusion: The findings showed that the safety status in the studied appliances company is in average range with 55.45 points. Therefore, it is recommended that the safety indicators should be improved for the betterment of the safety management in the company.

  12. Patents - Superconductor materials, processes and devices

    International Nuclear Information System (INIS)

    Test, A.

    1987-01-01

    A patent is a grant by a country to an inventor or his assignee of the right to exclude others for a limited period of time from making, using or selling the patented invention within its territory. It is reported that basic patents have been filed by IBM and the University of Houston to protect a broad range of warm superconducting materials or compounds. It is believed that other researchers are seeking patents to protect related or improved materials, processes and apparatus. Because of the importance of this field and to speed up the patent process, the United States Patent Office is giving, upon request, special expedited status to these patent applications. A survey of Japanese companies shows that more than 1500 patents have been applied for in Japan relating to superconducting materials, compositions, apparatus using superconductors and improvements. It appears that the goal of the Japanese companies is to obtain a patent position in Japan so that they can trade with companies wishing to do business in Japan for rights in other parts of the world

  13. 17 CFR 250.12 - Exemption of certain public utility companies from the definition of subsidiary companies of...

    Science.gov (United States)

    2010-04-01

    ... utility companies from the definition of subsidiary companies of holding companies. 250.12 Section 250.12... REGULATIONS, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Registration and General Exemptions § 250.12 Exemption of certain public utility companies from the definition of subsidiary companies of holding companies...

  14. Section 1: Company directory

    International Nuclear Information System (INIS)

    Anon.

    1991-01-01

    This is a 1992 directory of those companies doing business in all areas of the independent power producers industry. The listing includes the company name, address, telephone and FAX numbers, and the name of a company contact. The listing is international in scope

  15. Global gas company profiles

    International Nuclear Information System (INIS)

    1997-01-01

    This report provides a detailed assessment of 60 of the top gas companies form around the world, analysing them according to their internal dynamics and in relation to their competitors. It devotes each chapter to an individual company, providing invaluable insight into the organisation's operational background, financial performance and strategic goals. Using the most up-to-date information available, Global Gas Company Profiles allows you to make detailed analysis of each company's performance and future direction. (author)

  16. Are Entrepreneur-Led Companies Better? Evidence from Publicly Traded U.S. Companies: 1998-2010

    Directory of Open Access Journals (Sweden)

    Joel M. Shulman

    2010-12-01

    Full Text Available Do U.S. publicly-traded companies led by entrepreneurs perform better than nonentrepreneur-led U.S. public companies? Our data suggests they do. We analyze monthly stock returns of U.S. publicly traded companies over the time period 1998-2010 and find compelling evidence demonstrating that irrespective of market capitalization and time period, companies led by U.S. entrepreneurs provide better stock performance than several stock market indices primarily comprised of non-entrepreneur-led U.S. companies.

  17. Born global companies: A case study about the internationalization behaviours of Portuguese companies

    OpenAIRE

    Carlos, Diogo Miguel Pais Grou Simões

    2015-01-01

    Portuguese Born Global Companies have been performing an important role in the Portuguese market, mainly due to their innovative ideas and the positive contribution to exportations. This study focuses on the international strategies of four of these companies, comparing them with four international Non-Born Global Companies, in qualitative analysis. It will be possible to see a preference by the Non-Born Global Companies over proximate cultural countries. By following opportunities instead...

  18. Two models of inventory control with supplier selection in case of multiple sourcing: a case of Isfahan Steel Company

    Science.gov (United States)

    Rabieh, Masood; Soukhakian, Mohammad Ali; Mosleh Shirazi, Ali Naghi

    2016-06-01

    Selecting the best suppliers is crucial for a company's success. Since competition is a determining factor nowadays, reducing cost and increasing quality of products are two key criteria for appropriate supplier selection. In the study, first the inventories of agglomeration plant of Isfahan Steel Company were categorized through VED and ABC methods. Then the models to supply two important kinds of raw materials (inventories) were developed, considering the following items: (1) the optimal consumption composite of the materials, (2) the total cost of logistics, (3) each supplier's terms and conditions, (4) the buyer's limitations and (5) the consumption behavior of the buyers. Among diverse developed and tested models—using the company's actual data within three pervious years—the two new innovative models of mixed-integer non-linear programming type were found to be most suitable. The results of solving two models by lingo software (based on company's data in this particular case) were equaled. Comparing the results of the new models to the actual performance of the company revealed 10.9 and 7.1 % reduction in total procurement costs of the company in two consecutive years.

  19. APPLICATION OF THE LOGISTICS PRINCIPLES FOR THE COMPANY OMEGA, S.R.O. IN CRISIS TIME

    Directory of Open Access Journals (Sweden)

    Michal Balog

    2014-03-01

    Full Text Available The article is focused on a concrete company and its management practices in crisis state. The content of the article are the characteristics, decomposition, development and consequences of crisis and crisis management through the identification of crisis initiation of crisis management, halting of crisis development and evaluation of crisis management. The article is focused on the possibility of solving crisis that may happen in the company, through avoidance of a crisis implementation of monitoring and controlling the business and to reduce risks and deal with them as soon as possible. The next center of article is evaluation of appropriate methods, which company should focus in case that will into a state of crisis, such as outsourcing, union materials in production, redundancies, restructuring, acquisitions, mergers or sale of the company. There are also evaluated individual company departments by ABC analysis.

  20. 75 FR 36153 - Surety Companies Acceptable on Federal Bonds-Terminations: Victore Insurance Company

    Science.gov (United States)

    2010-06-24

    ... from this company, and bonds that are continuous in nature should not be renewed. The Circular may be... DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds--Terminations: Victore Insurance Company AGENCY: Financial Management Service, Fiscal Service, Department of the...

  1. Company environmental communication

    International Nuclear Information System (INIS)

    Andriola, L.; Luciani, R.; Borghini, S.

    2001-01-01

    Environmental communication is becoming a sine qua non for companies which are more and more pressed by the need to reinforce communication with interested parties: environmental groups, local communities, local and national authorities, employees, share-holders, banks, insurance companies, customers and consumers. Reliable environmental information, just like economical and property data, is now required during both company take-over and financing, and in some cases it can affect insurance premiums. In fact, environmental guarantees are more and more often required because breaching environmental regulations can entail legal sanctions going as far as suspension of business. There now also Green investment funds that engage their resources only against specific environmental guarantees on the part of the companies that, before being selected for the investment, are submitted to rather accurate questionnaires by the investment manager [it

  2. International company restructuring and the effects on high-skilled employees in lead companies

    DEFF Research Database (Denmark)

    Hansen, Nana Wesley

    2016-01-01

    insulated from international restructuring processes. However, effects on wage and working conditions vary dependent on the motivation for restructuring, and as companies learn to take advantage of pools of skilled employees abroad. Continued international restructuring appear to challenge the insulation......International company restructuring involving knowledge intensive jobs causes increasing concern about the effect on the globalization of high-skilled employees. Drawing on case studies in four Danish-based companies, this article argues that high-skilled employees in lead companies are rarely...... of high-skilled workers over time. Further, the article shows that knowledge intensive Companies increasingly apply relational global value chain governance with multidirectional consequences for wage and working conditions among the high-skilled employees....

  3. 76 FR 30397 - Faribault Woolen Mill Company, Faribault, MN; Faribo Woolens, Inc., a Related Company of...

    Science.gov (United States)

    2011-05-25

    ... Woolen Mill Company, Faribault, MN; Faribo Woolens, Inc., a Related Company of Faribault Woolen Mill... December 9, 2009, applicable to workers of Faribault Woolen Mill Company, Faribault, Minnesota. The notice... Mill Company, a retail outlet store for the subject firm, Faribault Woolen Mill Company. Accordingly...

  4. Company Vision and Organizational Learning

    Directory of Open Access Journals (Sweden)

    Vojko Toman

    2015-11-01

    Full Text Available The effectiveness of a company is largely dependent on the company itself; it depends above all on its corporate governance, management, and implementation, as well as on decision-making processes and coordination. Many authors believe that organizational learning and knowledge are the most relevant aspects of company effectiveness. If a company wants to be effective it needs to create and realize its vision; to do this, it needs creativity, imagination, and knowledge, which can be obtained or enhanced through learning. This paper defines vision, learning, creativity and management and, above all, their relationships. The author argues that company vision influences the learning and knowledge of employees in the company through the vision’s content, through the vision-creating process, and through the vision enforcement process. Conversely, the influence of learning on company vision is explained. The paper is aimed at the use in the practice of companies and helps them to increase their effectiveness.

  5. Oil Companies Climb Global List

    Institute of Scientific and Technical Information of China (English)

    JESSY ZHANG

    2006-01-01

    @@ Backed by the huge market size,China's energy companies have been ranked in the group of the world's largest industry players. On September 6th,eight companies from the Chinese mainland and six companies from Hong Kong SAR were included in this year's Platts Top 250 Energy Companies List.

  6. 78 FR 15053 - Simpson Lumber Company, LLC, Shelton, Washington; Simpson Lumber Company, LLC, Tacoma, Washington...

    Science.gov (United States)

    2013-03-08

    ...,372B] Simpson Lumber Company, LLC, Shelton, Washington; Simpson Lumber Company, LLC, Tacoma, Washington; Simpson Lumber Company, LLC, Longview, Washington; Notice of Revised Determination on Reconsideration On... Reconsideration for the workers and former workers of Simpson Lumber Company, LLC, Shelton, Washington (TA-W-81...

  7. Management Methods and Concepts for Building Competitive Advantage in Hospitality Companies

    Directory of Open Access Journals (Sweden)

    Gierczak Beata

    2014-09-01

    Full Text Available Introduction. Competitive advantage determines the success of modern enterprises, such as hospitality companies, on the market. In turn, competitive advantage is gained as the result of skillful management, taking into account the factors that characterize the company environment. In the management process, methods and concepts that, when properly applied, facilitate the company's innovative activities play the key role, thus contributing to building competitive advantage. The purpose of this paper is to specify and characterize the methods and management concepts most commonly used by hospitality companies in the process of building competitive advantage. The core benefit of these considerations is that they serve to identify those activities of hospitality companies in which the analyzed methods and concepts found practical application. The final part of the article is devoted to an attempt to identify barriers and problems that significantly limit the use of these methods and concepts. Material and methods. In order to achieve this objective, a survey and interviews were carried out in all three- and four-star hotels in the Rzeszów area in the first quarter of 2012. Results. The results revealed that the concept most commonly used by hoteliers was knowledge-based organization (knowledge management, followed by outsourcing, benchmarking and internal competition, respectively. Conclusions. The study also demonstrated that the managers of these hospitality companies significantly lacked substantive knowledge of emerging “market” management methods and concepts.

  8. Study on Municipal Energy Companies

    International Nuclear Information System (INIS)

    2009-07-01

    This is a summarizing overview of the local, renewable energy initiatives that are grouped under the heading of 'municipal energy company'. A municipal energy company (or sustainable energy company) is a local energy company that initiates, coordinates and/or manages sustainable energy projects with the primary objective of realizing the climate objectives. [nl

  9. Characterization of industrial waste from a natural gas distribution company and management strategies: a case study of the East Azerbaijan Gas Company (Iran).

    Science.gov (United States)

    Taghipour, Hassan; Aslhashemi, Ahmad; Assadi, Mohammad; Khodaei, Firoz; Mardangahi, Baharak; Mosaferi, Mohammad; Roshani, Babak

    2012-10-01

    Although a fundamental prerequisite for the successful implementation of any waste management plan is the availability of sufficient and accurate data, there are few available studies regarding the characterization and management of gas distribution company waste (GDCW). This study aimed to characterize the industrial waste generated by the East Azerbaijan Gas Distribution Company (EAGDC) and to present environmental management strategies. The EAGDC serves 57 cities and 821 villages with a total population of more than 2.5 million as well as numerous industrial units. The methodology of this study was based on a checklist of data collected from each zone of the company, site visits (observation), and quantity and quality analysis according to the formal data available from different zones. The results indicate that more than 35 different kinds of industrial solid waste are generated in different industrial installations. The most important types of generated waste include empty barrels (including mercaptans, diesel fuel, deionized waters and oil), faulty gas meters and regulators, a variety of industrial oils, sleeves, filter elements and faulty pipes, valves and fittings. The results indicated that, currently, GDCW is generally handled and disposed of with domestic waste, deposited in companies' installation yards and stores or, sometimes, recycled through non-scientific approaches that can create health risks to the public and the environment, even though most of the GDCW was determined to be recyclable or reusable materials. This study concludes that gas distribution companies must pay more attention to source reduction, recycling and reusing of waste to preserve natural resources, landfill space and the environment.

  10. Westinghouse Hanford Company FY 1996 Materials Management Plan (MMP)

    International Nuclear Information System (INIS)

    Higginson, M.C.

    1995-12-01

    The safe and sound operation of facilities and the storage of nuclear material are top priorities within Hanford's environmental management, site restoration mission. The assumptions, plans and Special Nuclear Material (SNM) inventory summaries contained in this document were prepared for Department of Energy (DOE) use for interim and long- range planning. In accordance with Richland DOE field office (DOE-RL) direction, year-end inventory values were not projected over an 11 year period, as historically done in previous MMP documents. This decision was made since significant SNM movements to or from Hanford are not projected in the foreseeable future. Instead, the inventory summaries within this document reflect an ''as of date'' of June 30, 1995

  11. Material control evaluation

    International Nuclear Information System (INIS)

    Waddoups, I.G.; Anspach, D.A.; Abbott, J.A.

    1993-01-01

    Changes in the Department of Energy's (DOE) scope of work have stimulated several laboratories and commercial companies to develop and apply technology to enhance nuclear material control. Accountability, inventory, radiation exposure, and insider protection concerns increase as many DOE facilities require increased storage. This paper summarizes a study of the existing material control technologies. The goal of the study is to identify, characterize, and quantify the trade-offs associated with using these technologies to provide real-time information on stored nuclear material that in turn supports decreasing the frequency of inventories conducted by site personnel

  12. Factors Influencing Company Relations with Market Stakeholders, in the Face of Crises in Company Development

    Directory of Open Access Journals (Sweden)

    Olszewska Barbara

    2014-06-01

    Full Text Available Crises in company development are a particular subset of management crises. They emerge on various stages of company development, as a result of gradual depletion of effective management solutions. Crisis situations in companies have varied impact on company stakeholders. The paper presents results of empirical studies of factors influencing company relations with market stakeholders and those that facilitate the process of restoring and maintaining any relations that suffered in the course of crises in company development. The authors’ intention was to identify such factors and evaluate their importance, in relation to various stages of company development and the associated types of crisis situations faced by companies. Empirical studies suggest that certain factors may facilitate conflict resolution in matters concerning company relations with market stakeholders, and that the impact of these factors varies depending on the phase of organizational development and the type of the associated crisis situation. It must be noted, that one of the most important factors to influence problem resolution is the perceived honesty of the exchange participants. Moreover, research suggests that opinions on the significance of organizational dependence of exchange participants in the resolution of problems in relations with market stakeholders are varied.

  13. MPC and A enhancements for the Murmansk shipping company icebreaker fleet

    International Nuclear Information System (INIS)

    Bartoch, O.; Bondarev, N.; Caskey, D.; Forehand, M.; Lambert, D.; Maltsev, V.; O'Brien, M.; Gardner, B.; Tittemore, G.

    1999-01-01

    The United States and the Russian Federation entered into a cooperative agreement in 1994 that resulted in a nuclear weapons non-proliferation program within the United States (US) Department of Energy (DOE) currently known as the Russia/Newly Independent States (NIS) Nuclear Material Security Task Force. In 1996, a project was initiated with the Murmansk Shipping Company to enhance material protection, control, and accounting of highly enriched nuclear fuel assemblies used for the Icebreaker Fleet. The commissioning ceremony for this project is scheduled for August 1999. This paper describes the physical protection, material control, and accounting measures implemented for the Icebreaker Fleet

  14. TF4SM: A Framework for Developing Traceability Solutions in Small Manufacturing Companies

    Science.gov (United States)

    Bordel Sánchez, Borja; Alcarria, Ramón; Martín, Diego; Robles, Tomás

    2015-01-01

    Nowadays, manufacturing processes have become highly complex. Besides, more and more, governmental institutions require companies to implement systems to trace a product’s life (especially for foods, clinical materials or similar items). In this paper, we propose a new framework, based on cyber-physical systems, for developing traceability systems in small manufacturing companies (which because of their size cannot implement other commercial products). We propose a general theoretical framework, study the requirements of these companies in relation to traceability systems, propose a reference architecture based on both previous elements and build the first minimum functional prototype, to compare our solution to a traditional tag-based traceability system. Results show that our system reduces the number of inefficiencies and reaction time. PMID:26610509

  15. ONE PERSON COMPANY IN INDIA: A SYNOPTIC VIEW IN THE LIGHT OF THE COMPANIES ACT, 2013

    OpenAIRE

    ROY, SUHAS

    2016-01-01

    One Person Company (OPC) is a revolutionary concept that has been elaborately discussed in the Companies Act, 2013. It is one of the classifications of companies based on the number of persons. One Person Company (OPC) means a company which has only one individual as a member. Only natural-born citizens viz., small businessmen, entrepreneurs, artisans, weavers or traders among others can reap the benefits of One Person Company (OPC). Non-resident Indians cannot form an OPC. The shareholder sh...

  16. STUDY ABOUT A FURNITURE COMPANY THAT USES NEW TECHNOLOGIES AND COMPUTERIZED EQUIPMENT

    Directory of Open Access Journals (Sweden)

    PUSTIANU Monica

    2015-05-01

    Full Text Available In Romania, there are companies that uses new technologies and computerized equipment leading to obtaining high quality products and profit. Furniture industry has continuously developed due to high demand for diversified products for all age groups. Romanian goods shall be delivered both in the country and abroad. The tapestries furniture made in our country, classical or modern, by leather in different colours or with textile coating materials fashionable chosen is already enjoying much attention from the external and internal customers. The workforce employed in the furniture manufacturing industry is qualified, managed to shape the wood into complex and elegant products that are able to give full satisfaction to all consumers SWOT analysis is defined as a complex research of economic aspects, technical, sociological, legal and managerial aspects that characterize the activity of a company and allows the formulation of an opinion on the past and present condition of the company. SWOT analysis may be carried out both at the level of functional areas of the company: financial, commercial, production, human resources, research and development, management and at the level of firm as a whole. By this analysis was obtained a clear picture of the current state of the analysed company, helping to knowledge and understanding of the general context in which the company operates. Key words: quality, furniture, management, production, analysis, SWOT

  17. SOCIOECONOMIC DEVELOPMENT OF THE FOOTWEAR SECTOR: ONE COMPANY, TWO REGIONS

    Directory of Open Access Journals (Sweden)

    Silvania Terezinha Moll

    2014-09-01

    Full Text Available With the phenomenon of globalization, Brazilian companies have sought growth opportunities in several ways. Through tax incentives the states, from their governments, aimed to attract investment generating competition with others, a practice known as tax competition. Some companies, using this feature installed new production units or even moved to distant regions with poor socioeconomic conditions and poor qualification of manpower. This study aimed to examine the use of the territory from the case of a footwear company, located in two regions - South and Northeast - with quite diverse Human Development indices. From a comparative analysis of the perception of 658 workers of group D on development, it is assessed the impact of the industry installation in the new location, as well as with the workers working in the company's headquarters. It was also verified the socio economic growth of the municipalities of Nova Petrópolis in RS, and Russas, in Ceará, in the decade from 1997 to 2007.From the results of the research it has been identified differences between workers of the South Unit and the Northeast Unit regarding to formal education, salary level, family income, unionization, the first job, among others. As to the quality of life, satisfaction levels of workers before employment and after being hired by the company are also different in the two units. However there are points in common that relate to the acquisition of material goods, occupation and level of ambition of the workers.

  18. Third European Company Survey: Workplace innovation in European companies

    OpenAIRE

    Oeij, P.; Žiauberyté-Jakštiené, R.; Dhondt, S.; Corral, A.; Totterdill, P.; Preenen, P.

    2015-01-01

    Workplace innovation (WPI) is a developed and implemented practice or combination of practices which enables employees to participate in organisational change and renewal and hence improve the quality of working life and organisational performance. This report looks at reasons for enabling WPI, adoption and implementation, and impact on organisation and management, employees and employee representatives. The research is based on 51 companies identified in Eurofound’s third European Company Su...

  19. Solid construction waste management in large civil construction companies through use of specific software - case study

    Directory of Open Access Journals (Sweden)

    Caio Dalla Zanna

    2017-05-01

    Full Text Available In the current construction market there is a high demand for sustainability. In addition to that the Brazilian government is enacting tougher and tougher legislation on the disposal of solid construction waste. These demands increasingly make the construction company responsible for the entire lifecycle of its waste as well as the accompanying cost and environmental impact of solid waste. A software program was used in the research which allows construction companies gather information about waste. This helps the decision makers, at all different levels of the company improving waste management through better decisions. The software program was used during the construction of two residential buildings, constructed by a large construction company in the South of Brazil. Five key performance indicators were used by the construction company team: Generated Waste Height (cm, cost per built area (R$ m-², Waste Segregation Quality Index (WSQI, Effective Waste Management Index (EWMI and Waste Management Quality Index (WMQI. After four months the total cost of waste management was R$ 83,551.71 for site A and R$ 91,668.02 for site B. About 70% of the waste was raw material waste. The software program provided information not previously available, which made it possible to calculate the cost of material loss, indicating corrective actions, all without losing sight of cost reduction opportunities for the management of Solid construction Waste (SCW.

  20. 75 FR 6791 - Surety Companies Acceptable on Federal Bonds-Termination: Trinity Universal Insurance Company

    Science.gov (United States)

    2010-02-10

    .... However, no new bonds should be accepted from this company, and bonds that are continuous in nature should... DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds--Termination: Trinity Universal Insurance Company AGENCY: Financial Management Service, Fiscal Service...

  1. 77 FR 29472 - Surety Companies Acceptable on Federal Bonds-Termination: Atlantic Bonding Company, Inc.

    Science.gov (United States)

    2012-05-17

    ... be accepted from this company, and bonds that are continuous in nature should not be renewed. The... DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds--Termination: Atlantic Bonding Company, Inc. AGENCY: Financial Management Service, Fiscal Service, Department...

  2. 75 FR 33897 - Surety Companies Acceptable on Federal Bonds-Terminations: Commercial Alliance Insurance Company

    Science.gov (United States)

    2010-06-15

    ... be accepted from this company, and bonds that are continuous in nature should not be renewed. The... DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds--Terminations: Commercial Alliance Insurance Company AGENCY: Financial Management Service, Fiscal Service...

  3. EFFICIENCY OF RAW MATERIAL INVENTORIES IN IMPROVING SUPPLY CHAIN PERFORMANCE of CV. FIVA FOOD

    Directory of Open Access Journals (Sweden)

    Artadi Nugraha

    2016-01-01

    Full Text Available The production and number of processed food industries have slightly increased; as a result, the companies must compete to maximize their profits by conducting their efficient production process. CV. Fiva Food is one of the companies in the field of processed foods, especially in processed meat that has implemented supply chain management. It is necessary for the company to take measurements of its performance and efficiency for the entire supply chain such as procurement of raw materials. The purposes of this study were to analyze the performance of the company's supply chain and determine the most efficient  method of procurement for its raw materials as well as and to provide recommendations for the company to improve its performance of entire supply chain. This study used SCOR in analyzing the performance of supply chain and EOQ and POQ method to be compared with the method that the company uses to determine which method of procurement for raw materials is the most efficient one. The result showed that based on the matrix, the company's performance is unfavorable when it was compared to the benchmark performance of inventory days of supply. In addition, this study showed that the POQ method produces the lowest total inventory cost with savings of Rp6.647.015 for raw materials of MDM whereas EOQ method produced the lowest total inventory cost with savings of Rp222.153,78 for raw materials of FQ85CL. Keywords: performance suppy chain, SCOR, fiva food, EOQ, POQ

  4. Geographical proximity on the valuations of unlisted agrarian companies: Does distance from company to company and to strategic points matter?

    Energy Technology Data Exchange (ETDEWEB)

    Occhino, P.; Maté, M.

    2017-07-01

    This paper is a first attempt to examine the role played by the geography on agrarian firms’ valuations. The geography was evaluated through the physical proximity from agrarian companies to other companies and to some strategic points which ease their accessibility to external economic agents. To get our purpose, we developed an empirical application on a sample of non-listed agrarian Spanish companies located in the region of Murcia over the period 2010-2015. We applied Discount Cash Flow methodology for non-listed companies to get their valuations. With this information, we used spatial econometric techniques to analyse the spatial distribution of agrarian firms’ valuations and model the behavior of this variable. Our results supported the assertion that agrarian firms’ valuations are conditioned by the geography. We found that firms with similar valuations tend to be grouped together in the territory. In addition, we found significant effects on agrarian firms valuations derived from the geographical proximity among closer agrarian companies and from them to external agents and transport facilities.

  5. Geographical proximity on the valuations of unlisted agrarian companies: Does distance from company to company and to strategic points matter?

    International Nuclear Information System (INIS)

    Occhino, P.; Maté, M.

    2017-01-01

    This paper is a first attempt to examine the role played by the geography on agrarian firms’ valuations. The geography was evaluated through the physical proximity from agrarian companies to other companies and to some strategic points which ease their accessibility to external economic agents. To get our purpose, we developed an empirical application on a sample of non-listed agrarian Spanish companies located in the region of Murcia over the period 2010-2015. We applied Discount Cash Flow methodology for non-listed companies to get their valuations. With this information, we used spatial econometric techniques to analyse the spatial distribution of agrarian firms’ valuations and model the behavior of this variable. Our results supported the assertion that agrarian firms’ valuations are conditioned by the geography. We found that firms with similar valuations tend to be grouped together in the territory. In addition, we found significant effects on agrarian firms valuations derived from the geographical proximity among closer agrarian companies and from them to external agents and transport facilities.

  6. 75 FR 38188 - Surety Companies Acceptable on Federal Bonds-Termination: Stonebridge Casualty Insurance Company

    Science.gov (United States)

    2010-07-01

    ... should be accepted from this company, and bonds that are continuous in nature should not be renewed. The... DEPARTMENT OF THE TREASURY Fiscal Service [NAIC 10952] Surety Companies Acceptable on Federal Bonds--Termination: Stonebridge Casualty Insurance Company AGENCY: Financial Management Service, Fiscal...

  7. 75 FR 81331 - Surety Companies Acceptable on Federal Bonds: Termination-Penn Millers Insurance Company

    Science.gov (United States)

    2010-12-27

    ... should be accepted from this company, and bonds that are continuous in nature should not be renewed. The... DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds: Termination--Penn Millers Insurance Company AGENCY: Financial Management Service, Fiscal Service, Department...

  8. Guidelines for identifying suspect/counterfeit material

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-09-01

    These guidelines are intended to assist users of products in identifying: substandard, misrepresented, or fraudulently marked items. The guidelines provide information about such topics as: precautions, inspection and testing, dispositioning identified items, installed inspection and reporting suspect/counterfeit materials. These guidelines apply to users who are developing procurement documents, product acceptance/verification methods, company procedures, work instructions, etc. The intent of these SM guidelines in relation to the Quality Assurance Program Description (QAPD) and implementing company Management Control Procedures is not to substitute or replace existing requirements, as defined in either the QAPD or company implementing instructions (Management Control Procedures). Instead, the guidelines are intended to provide a consolidated source of information addressing the issue of Suspect/Counterfeit materials. These guidelines provide an extensive suspect component listing and suspect indications listing. Users can quickly check their suspect items against the list of manufacturers products (i.e., type, LD. number, and nameplate information) by consulting either of these listings.

  9. Why job autonomy matters for young companies' performance: company maturity as a moderator between job autonomy and company performance

    NARCIS (Netherlands)

    Preenen, P.T.Y.; Howaldt, J.; Oeij, P.R.A.; Dhondt, S.; Kraan, K.O.; Jansen, E.

    2016-01-01

    Although the positive impact of job autonomy has been widely shown for individual-level employee outcomes, research on job autonomy and company-level outcomes has been surprisingly scarce. Therefore, among 3,311 companies in the Netherlands, we investigate the relationship between employees' job

  10. 76 FR 77442 - Mutual Insurance Holding Company Treated as Insurance Company

    Science.gov (United States)

    2011-12-13

    ... insurance industry traces its roots back to England, where, in 1696, the first mutual fire insurer was... FEDERAL DEPOSIT INSURANCE CORPORATION 12 CFR Part 380 RIN 3064-AD89 Mutual Insurance Holding Company Treated as Insurance Company AGENCY: Federal Deposit Insurance Corporation (FDIC). ACTION: Notice...

  11. The European Model Company Act

    DEFF Research Database (Denmark)

    Cleff, Evelyne Beatrix

    2011-01-01

    European Company Law regulation is currently undergoing a reform. These reforms raise a number of regulatory questions, such as what should be the aims of companies' legislation, and how these aims should best be met by regulation. Many of the reforms and discussions (both on EU and national level...... an increasing influence on the framing of company legislation, such as the choice between mandatory or default rules. This article introduces the project 'European Company Law and the choice of Regulatory Method' which is carried out in collaboration with the 'European Model Company Act Group'. The project aims...

  12. Computerized early warning tool for material demand forecast

    NARCIS (Netherlands)

    Zhang, Wei

    2007-01-01

    One way to manage the material flows in supply chain is based on the purchase orders and the demand forecast for the next company in the chain. ASML in Veldhoven is a world leader in manufacturing lithography systems for the semiconductor industry. Within the company, a SAP system supports the

  13. Improving the Reverse Logistics Respecting Principles of Sustainable Development in an Industrial Company

    Science.gov (United States)

    Fidlerová, Helena; Mĺkva, Miroslava

    2016-06-01

    Reverse logistics, the movement of materials back up the supply chain, is recognised by many organisations as an opportunity for adding value. The paper considers the theoretical framework and the conception of reverse logistics in literature and practice. The objective of the article is to propose tangible solutions which eliminate the imbalances in reverse logistics and improve the waste management in the company. The case study focuses on the improvement in the process of waste packaging in the context of sustainable development as a part of reverse logistics in the surveyed industrial company in Slovakia.

  14. An assessment of the impact of climate change on the financial performance of South African companies

    Directory of Open Access Journals (Sweden)

    M. Moyo

    2015-04-01

    Full Text Available South African companies face uncertainty about whether they should commit resources to mitigate vulnerabilities and exploit opportunities arising from climate change. There is ambiguity over whether responding to climate change materially affects the financial sustainability of South African companies. The study sought to establish the extent to which responding to climate change impacts financial performance. Secondary analysis of historic data was used to compare the climate-change performance of 70 Johannesburg Stock Exchange listed companies to indicators of their financial performance. The research concluded that there is a positive and statistically significant correlation between climate-change performance and financial performance.

  15. The Bat'a Company in Zlín: A Shoe Company or a School Company?

    Science.gov (United States)

    Kasper, Tomáš; Kasperová, Dana

    2018-01-01

    The first part of the study focuses on the characteristics and analysis of Zlín as an example of a company town. Life in the company town is characterised as a means of forming 'a new man' in Bat'a's Zlín. The second section analyses the aims of worker education in Bat'a's Zlín (in the so-called Bat'a school of work) and highlights the methods and…

  16. The organizational structure and group the following criteria in assessing the success of the model construction companies

    Directory of Open Access Journals (Sweden)

    Đurović Dušan D.

    2016-01-01

    Full Text Available The organization - an organizational structure presents a schedule of all the potential companies covering all human and material resources in the enterprise, which ensure the realization of business goals in function of their success. Defining the process, the use of SWOT analysis and evaluation of success using appropriate models condition and promote the role of the organization in a construction company. This article is an excerpt from the research within relevant doctoral dissertation [5] and displays the result of the evaluation of business performance of construction companies applying AHP model.

  17. 76 FR 58263 - Kenai Pipe Line Company; Tesoro Alaska Company; Tesoro Logistics Operations, LLC; Notice of...

    Science.gov (United States)

    2011-09-20

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. OR11-21-000] Kenai Pipe Line Company; Tesoro Alaska Company; Tesoro Logistics Operations, LLC; Notice of Request for Jurisdictional..., 2011, Kenai Pipe Line Company (KPL), Tesoro Alaska Company (Tesoro Alaska), and Tesoro Logistics, LLC...

  18. Clifford’s Fireplace Company Limited Brand Identity Project

    OpenAIRE

    Dee, Peter

    2009-01-01

    Peter Dee - Strategic Design and Marketing Consultant, was responsible for the design and development of the brand identity for the Clifford’s Fireplaces Company which was used on business cards, letterhead, advertisements, promotional material and e-Commerce website. Clifford's Fireplaces Ltd. was established in 1947 and with over 65 years of experience in the fireplace and home heating business it is their goal to ensure that customers obtain the most appropriate products and services to me...

  19. 78 FR 38309 - Northern Natural Gas Company; Southern Natural Gas Company, L.L.C.; Florida Gas Transmission...

    Science.gov (United States)

    2013-06-26

    ... Natural Gas Company; Southern Natural Gas Company, L.L.C.; Florida Gas Transmission Company, LLC; Notice of Application Take notice that on June 4, 2013, Northern Natural Gas Company (Northern), 1111 South 103rd Street, Omaha, Nebraska 68124; on behalf of itself, Southern Natural Gas Company, L.L.C., and...

  20. Material Response Characterization

    Science.gov (United States)

    1977-08-01

    models fit to vertical UX and TX data and a mean stress tension cutoff criterion. Because tests on the Kayenta sands one materials had revealed a definite...parameters. 9 This data characterizing the anisotropic response of the upper 30 feet of Kayenta material should not just be filed away; it should be used...9. Johnson, J. N., et al, "Anisotropic Mechanical Properties of Kayenta Sandstone (MIXED COMPANY Site) for Ground Motion Calculations," Terra Tek TR

  1. Organizational architecture of multinational companies

    OpenAIRE

    Sikorová, Lenka

    2009-01-01

    The main goal of the bachelor thesis Organizational Architecture of Multinational Companies is to elaborate the overview of organizational structures that are used by modern global companies. The thesis contains an analysis of such companies development, principles of functioning, pros and cons and the opportunities which these brings. It also contains a description of the basic concepts associated with organizational architecture such as globalization, multinational companies and organizatio...

  2. APPLICATION OF THE EXTENDED MRP THEORY TO A BABY FOOD COMPANY

    Directory of Open Access Journals (Sweden)

    Danijel Kovačić

    2012-12-01

    Full Text Available Actual markets require companies to think about new ways to improve their business or to get additional advantages from their existing competences. Such improvements should not be limited to optimisation of individual activity cells but should be the result of broader analyses. Companies should consider their whole supply chains and make deep observation of dependencies between individual activity cells. Material requirements planning (MRP Theory has proved to be a successful tool for describing and evaluating multistage, multilevel production systems with the use of Net Present Value (NPV calculation. Recently, this theory has been extended in a way that it also deals with other vital parts of global supply chains, such as distribution, consumption and the reverse logistics. We call this approach the Extended MRP Theory (EMRP Theory. This paper shows how EMRP Theory can be used in analysing business processes for a Spanish company dedicated to baby food production.

  3. Four state companies are markedly different

    International Nuclear Information System (INIS)

    Aalund, L.R.

    1995-01-01

    The Journal continues its profiles of state owned oil companies with a return to the Persian Gulf, South America, and a first time look at the state oil company of Romania, one of Eastern Europe's most active and oldest producers. The government of Kazakhstan's activities are also covered in this report. These profiles detail the organization of the companies, with emphasis on upstream and downstream operations. Support functions, though essential to a company, are not covered in detail. Company projects and capabilities are only described in this report when necessary to put the company in perspective. Following are the profiles of state companies for Bahrain, Kuwait, Romania, and Venezuela

  4. Public Shareholdership Energy Companies

    International Nuclear Information System (INIS)

    Kist, A.W.; Crone, F.J.M.; Hudig, D.F.; Ketting, N.G.; De Swaan, T.; Willems, R.

    2008-06-01

    National and international developments on the energy markets and changes in legislation and regulation require a renewed strategic orientation of energy companies and their shareholders. Decentralized authorities will have to reconsider their position as a shareholder in energy companies carefully. This report provides an overview of the recommendations of the Kist Commission on how provinces and municipalities can make a well-considered choice as shareholder of energy companies. [mk] [nl

  5. Making Your Way in a Company

    Science.gov (United States)

    Nowakowski, Christine

    You've worked hard in school and now you find yourself starting your career in industry. The beautiful thing about food science is that you can come from a variety of disciplines with one common thread, an interest in food. Unfortunately, that is precisely the challenge I have trying to describe a typical job in the food industry to you. Food science is a catch-all for engineering, biotechnology, chemistry, material science, microbiology, and law among other things. This diversity allows food scientists to fit in a company in a variety of positions within quality and regulatory and research and development (R&D). No matter where you work, government or industry, large or small company, you will require interpersonal skills and technical excellence in order to succeed. In general, the demands of a full-time job require skills that are not taught in college and how well you handle the demands of the job strongly influence one's personal sense of accomplishment and life balance. It is critical to build in external input to maintain perspective and clearly see the next steps in your career. Here are some things to consider as you start out in your career.

  6. Environmental and Economic Performance: Ecoinnovation Practices in Biodigesters of Cassava Processing Companies

    Directory of Open Access Journals (Sweden)

    Alexandre Rodrigues da Silva

    2016-12-01

    Full Text Available Biomass, considered one of the main sources of alternative energy, originates from residual organic material such as the cassava crop. Biodigesters are capable of transforming these residuals into biogas and biofertilizers. This allows a reduction of almost 80% in the residual organic material being deposited in the earth or rivers, avoiding deposits accumulating on riverbeds and negative environmental impacts. It also allows substantial savings in terms of energy. The general aim of this study is to investigate, with the implementation of biodigesters, how eco-innovation practices contribute to the economic and environmental performance of cassava processing companies in Paraná State. Through qualitative research, the method employed an exploratory approach and intensive multiple-case analyses, with data collected through semi-structured interviews. The study showed that the eco-innovation practices that were adopted aided the economic and environmental performance of the companies in question. The study contributes to academia with scientific research on biodigester technology using the residual organic material of cassava for sustainable development. It also contributes to the corporate universe by demonstrating an opportunity for sustainable innovation with improved economic and environmental performance, which can be extrapolated to other industrial segments.

  7. 18 CFR 367.9301 - Account 930.1, General advertising expenses for associated companies.

    Science.gov (United States)

    2010-04-01

    ... following labor items: (1) Supervision. (2) Preparing advertising material for newspapers, periodicals... expenses items: (1) Advertising in newspapers, periodicals, billboards, radio, and other similar forms of... advertising expenses for associated companies. 367.9301 Section 367.9301 Conservation of Power and Water...

  8. Risk Management in Insurance Companies

    OpenAIRE

    Yang, Xufeng

    2006-01-01

    Insurance is the uncertain business in uncertain society. Today, insures face more complex and difficult risks. Efficient risk management mechanisms are essential for the insurers. The paper is set out initially to explore UK insurance companies risk management and risk disclosure by examining companies annual report after all the listed insurance companies are required to disclose risk information in their annual report, which seeks to reflect the recent development in UK insurance companies...

  9. System simulation application for determining the size of daily raw material purchases at PT XY

    Science.gov (United States)

    Napitupulu, H. L.

    2018-02-01

    Every manufacturing company needs to implement green production, including PT XY as a marine catchment processing industry in Sumatera Utara Province. The company is engaged in the processing of squid for export purposes. The company’s problem relates to the absence of a decision on the daily purchase amount of the squid. The purchase of daily raw materials in varying quantities has caused companies to face the problem of excess raw materials or otherwise the lack of raw materials. The low purchase of raw materials will result in reduced productivity, while large purchases will lead to increased cooling costs for storage of excess raw materials, as well as possible loss of damage raw material. Therefore it is necessary to determine the optimal amount of raw material purchases every day. This can be determined by applying simulation. Application of system simulations can provide the expected optimal amount of raw material purchases.

  10. Company Secretaries: Their duties and powers

    OpenAIRE

    2009-01-01

    Every company must have a company secretary. Their main role is to: carry out the directors’ instructions; help ensure that the company obeys the law and its own constitutional rules; and prepare and maintain the associated company documents.

  11. Advanced Industrial Materials Program

    Science.gov (United States)

    Stooksbury, F.

    1994-06-01

    The mission of the Advanced Industrial Materials (AIM) program is to commercialize new/improved materials and materials processing methods that will improve energy efficiency, productivity, and competitiveness. Program investigators in the DOE national laboratories are working with about 100 companies, including 15 partners in CRDA's. Work is being done on intermetallic alloys, ceramic composites, metal composites, polymers, engineered porous materials, and surface modification. The program supports other efforts in the Office of Industrial Technologies to assist the energy-consuming process industries. The aim of the AIM program is to bring materials from basic research to industrial application to strengthen the competitive position of US industry and save energy.

  12. Translational science by public biotechnology companies in the IPO "class of 2000": the impact of technological maturity.

    Science.gov (United States)

    McNamee, Laura; Ledley, Fred

    2013-01-01

    The biotechnology industry plays a central role in the translation of nascent biomedical science into both products that offer material health benefits and creating capital growth. This study examines the relationship between the maturity of technologies in a characteristic life cycle and value creation by biotechnology companies. We examined the core technology, product development pipelines, and capitalization for a cohort of biotechnology companies that completed an IPO in 2000. Each of these companies was well financed and had core technologies on the leading edge of biological science. We found that companies with the least mature technologies had significantly higher valuations at IPO, but failed to develop products based on these technologies over the ensuing decade, and created less capital growth than companies with more mature technologies at IPO. The observation that this cohort of recently public biotechnology companies was not effective in creating value from nascent science suggests the need for new, evidence-based business strategies for translational science.

  13. CNG: Aiming to be an energy company, not a gas company

    International Nuclear Information System (INIS)

    Wheatley, R.

    1997-01-01

    Long before regulatory changes in the US paved the way for the union of natural gas and electric utility companies, Consolidated Natural Gas Co. (CNG) embarked on a strategy that would serve the company well in the 1990s. In 1995, CNG began a corporate repositioning to meet mounting competition, switching emphasis from its regulated businesses to the non-regulated side. The goal: to become an energy player, not only in the US but internationally. This paper focuses on the company's operations, business plans, and management strategies. The paper gives an overview, then discusses production of oil and gas, the growing exploration program and plans for the future

  14. Startup activities of established Finnish companies

    OpenAIRE

    Saalasti, Sini

    2016-01-01

    Established companies have collaborated with startups for decades in order to enhance their capabilities in technology and innovation. However, in the recent years, the changes in the business environment have induced established companies to increase their collaboration with startups. Thus, startup activities of established companies have become a timely phenomenon. This study explores the startup activities of established companies by analyzing all the activity established companies conduct...

  15. Electric Holding Company Areas

    Data.gov (United States)

    Department of Homeland Security — Holding companies are electric power utilities that have a holding company structure. This vector polygon layer represents the area served by electric power holding...

  16. IMPROVEMENT OF PRODUCTION PLANNING IN COMPANY PARS KOMPONENTY

    Directory of Open Access Journals (Sweden)

    René Klega

    2014-03-01

    Full Text Available The article analyzes the current status of production planning in company Pars Komponenty s.r.o., proposes a new method of planning based on application of the principle of MRP. It is a discrete type of production with high complexity of BOM and MTO (Make-to-Order and ETO (Engineering-to-Order from the point of decoupling point. The original planning system plans according to production capacity backward without collisions, but for a given type of production does not work in practice. Planning system was analyzed and the main problems were identified, which were high work in progress and material stocks. This article target is to propose a new planining system based on the inclusion of time reserves of purchased material items. New planning system was tested in practise with benefit in reducing both the material inventory and work in progress.

  17. 26 CFR 1.831-1 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, and...

    Science.gov (United States)

    2010-04-01

    ... mutual), mutual marine insurance companies, and mutual fire insurance companies issuing perpetual... companies (other than life or mutual), mutual marine insurance companies, and mutual fire insurance... insurance companies and mutual fire insurance companies exclusively issuing either perpetual policies, or...

  18. Strategy Assessment of Company ECOPOSTES

    OpenAIRE

    Cortazar Sanabria, Javier Mauricio

    2015-01-01

    This thesis focuses on developing a research on the different types of strategies a company can implement depending on their situation and the various analyses that must be completed before making the strategy decision. External and internal environment methods are described together with the various forms of corporate restructure methods a company can use if needed. The whole process is followed step by step to provide a strategy assessment to company Ecopostes, a Colombian company focused o...

  19. Modeling renewable energy company risk

    International Nuclear Information System (INIS)

    Sadorsky, Perry

    2012-01-01

    The renewable energy sector is one of the fastest growing components of the energy industry and along with this increased demand for renewable energy there has been an increase in investing and financing activities. The tradeoff between risk and return in the renewable energy sector is, however, precarious. Renewable energy companies are often among the riskiest types of companies to invest in and for this reason it is necessary to have a good understanding of the risk factors. This paper uses a variable beta model to investigate the determinants of renewable energy company risk. The empirical results show that company sales growth has a negative impact on company risk while oil price increases have a positive impact on company risk. When oil price returns are positive and moderate, increases in sales growth can offset the impact of oil price returns and this leads to lower systematic risk.

  20. 17 CFR 210.3-18 - Special provisions as to registered management investment companies and companies required to be...

    Science.gov (United States)

    2010-04-01

    ... registered management investment companies and companies required to be registered as management investment... Financial Statements § 210.3-18 Special provisions as to registered management investment companies and companies required to be registered as management investment companies. (a) For filings by registered...

  1. Carbon Risk Analysis Of The South African Banks’ Lending To The JSE100 CDP Companies

    Directory of Open Access Journals (Sweden)

    Alfred Bimha

    2015-11-01

    Full Text Available There is a pertinent concern over the continued lending to companies that are still pursuing projects that increase the amount of carbon emissions in the atmosphere. South Africa has most of its energy generation being done through coal thermal powered turbines. More so there are a number of new power stations being built in South Africa that are coal powered. Coal on the other hand is deemed as having the highest amount of carbon that contributes to the greenhouse effect which in turn affects the climate leading to climate change consequences. There is also a growing concern on the uptake of renewable energy initiatives by companies that are deemed carbon intensive. Banks are being castigated for not using their economic transformation role to champion the agenda of combating climate change caused by carbon emissions. In this study, the extent of lending in the short and long term to carbon intensive companies by South African banks is examined. Using a sample of the Johannesburg Stock Exchange top 100 companies that participate in Carbon Disclosure Project, an analysis is done through four carbon metrics –carbon intensity, carbon dependency, carbon exposure, carbon risk. The analysis used public information from the banks’ websites, South African Reserve Bank reports and other public databases that contain sustainability information of the JSE100 companies. The analysis was done by comparing the carbon metrics of the recognized seven (7 sectorial industry catergories (SIC on the JSE, mainly Energy & Materials, Industrials, Consumer Staples, Consumer Discretionary, Financials, IT & Telecoms and Health Care. The major finding of the research is that there is a high carbon risk in short term loans compared to long term loans across the JSE100 companies that are analysed. More so, the Energy & Materials sector seem to have the highest carbon risk compared to the other sectors.

  2. Cleaner Production: A Growing Movement in Brazilian Companies

    Directory of Open Access Journals (Sweden)

    Oduvaldo Vendrametto

    2010-03-01

    Full Text Available Cleaner Production (CP is gaining emphasis in both world and Brazilian production sectors. Nature’s warnings indicating the exhaustion of any capacity to absorb and regenerate waste, stricter legislation regarding pollution emitters, market competitiveness associated with environmental and social responsibility cause concerns and lead to actions to reduce aggressions against the environment. This paper shows evidence of this concern and presents cases in which a large automotive industry, acting as a partner to suppliers, promotes changes in how it delivers its products, eliminating large cardboard, plastic and wood packaging. A small company had a similar initiative, reducing the use of cardboard and plastic packaging. More important is the revelation of a widely dispersed, yet growing and incremental movement of responsibilities among companies.The benefits of cleaner production implementation were evaluated by confronting environmental and financial assessment. For the ambient evaluation, it will be used methodology of Material Intensity (Wuppertal Institute, a.

  3. Responsibilities of Companies towards Employees

    Directory of Open Access Journals (Sweden)

    Monray Marsellus Botha

    2015-07-01

    Full Text Available Central to company law is the promotion of corporate governance. An important question in company law still today is in whose interest the company should be managed. Corporate governance needs to address the entire span of responsibilities to stakeholders of the company such as customers, employees, shareholders, suppliers and the community at large. The promotion of human rights in the application of company law must also take place. This is extremely important given the significant role of enterprises within the social and economic life of the nation. The interests of various stakeholder groups in the context of the corporation as a "social institution" should be enhanced and protected. Because corporations are part of society and the community, like all of us, it is required of them to be socially responsible and have greater accountability to all stakeholders of the company. Although directors must act in the best interests of shareholders collectively they must also consider the interests of other stakeholders. Sustainable relationships with all the relevant stakeholders are thus important. The advancement of social justice is thus important to corporations in that they should take note of the Constitution, labour legislation and company law legislation when social justice issues are dealt with. Employees have become very important stakeholders of companies and their needs should be taken into account in the bigger corporate governance and social responsibility framework.

  4. 12 CFR 5.35 - Bank service companies.

    Science.gov (United States)

    2010-01-01

    .... (d) Definitions—(1) Bank service company means a corporation or limited liability company organized... liability company. (2) Limited liability company means any non-corporate company, partnership, trust, or..., obligation, or liability of the company solely by reason of being, or acting as, a member or manager of such...

  5. Closeout of NRC Bulletin 88-05: Nonconforming materials supplied by Piping Supplies, Inc., at Folsom, New Jersey, and West Jersey Manufacturing Company at Williamstown, New Jersey

    International Nuclear Information System (INIS)

    1990-05-01

    This report documents the activities that led to the closeout of U.S. Nuclear Regulatory Commission (NRC) Bulletin 88-05, which was issued on May 6, 1988. The bulletin required that licensees submit information on materials supplied by Piping Supplies, Inc. (PSI) and West Jersey Manufacturing Company (WJM), and requested that they (1) ensure that these materials complied with the American Society of Mechanical Engineers, Boiler and Pressure Vessel Code (ASME Code) and design specifications or were suitable for their intended service or (2) replace such materials. Supplements 1 and 2 were issued on June 15 and August 3, 1988, respectively. In Supplement 2, another affiliated supplier, Chews Landing Metal Manufacturers, Incorporated (CLM), was identified. The staff concluded that (1) the analytical procedures used to qualify the nonconforming parts and the analysis results provide and adequate basis for resolving the staff's concerns regarding fitting and flanges; (2) even though the materials supplied by PSI, WJM, and CLM with falsified certified material test reports do not meet the ASME Code, their use is an acceptable alternative in accordance with Section 50.55a(a)(3)(ii) of Title 10 of the Code of Federal Regulations; (3) activities in response to Bulletin 88-05 regarding fittings and flanges can be closed for all operating plants; and (4) licensees should evaluate the use of product forms other fittings and flanges

  6. Privatised companies and market

    International Nuclear Information System (INIS)

    Salini, M. P.

    2001-01-01

    The Italian Government decided to adopt the public company structure where a little group of medium-term investors had the task of supporting the transition of the privatised companies to the market. The article examines the reasons for this decision and its failure in attaining the purpose, not excluding the possibility for the public company of imposing itself in the long period and in a context of a minor legislative intervention and more effective Corporate Governance rules [it

  7. 12 CFR 584.2-2 - Permissible bank holding company activities of savings and loan holding companies.

    Science.gov (United States)

    2010-01-01

    ... savings and loan holding companies. 584.2-2 Section 584.2-2 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY SAVINGS AND LOAN HOLDING COMPANIES § 584.2-2 Permissible bank holding company activities of savings and loan holding companies. (a) General. For purposes of § 584.2(b)(6)(i) of this part...

  8. Westinghouse Savannah River Company (WSRC) approach to nuclear facility maintenance

    International Nuclear Information System (INIS)

    Harrison, D.W.

    1991-01-01

    The Savannah River Site (SRS) in South Carolina is a 300+ square mile facility owned by the US Department of Energy (DOE) and operated by Westinghouse Savannah River Company (WSRC), the prime contractor; Bechtel Savannah River, Incorporated (BSRI) is a major subcontractor. The site has used all of the five nuclear reactors and it has the necessary nuclear materials processing facilities, as well as waste management and research facilities. The site has produced materials for the US nuclear arsenal and various isotopes for use in space research and nuclear medicine for more than 30 years. In 1989, WSRC took over as prime contractor, replacing E.I. du Pont de Nemours and Company. At this time, a concentrated effort began to more closely align the operating standards of this site with those accepted by the commercial nuclear industry of the United States. Generally, this meant acceptance of standards of the Institute of Nuclear Power Operations (INPO) for nuclear-related facilities at the site. The subject of this paper is maintenance of nuclear facilities and, therefore, excludes discussion of the maintenance of non-nuclear facilities and equipment

  9. Analysis of material flow of MECOM, a. s. Humenné, with reference to time, quality and quantity of processed raw material

    Directory of Open Access Journals (Sweden)

    Vaceľ Rastislav

    2001-12-01

    Full Text Available If we want that our companies meet criteria of future develepment trends of world economy, we must radically change, we can say, leave old principles of operating and management and acquire absolutely new models. Models BPR (Business Process Reengineering, that is a part of ITQM (Integrated Total Quality Management,in these tendencies are appearing to be very positive. So as to put these changes into practice, we need fully to know structure of organisation and internal progresses in organisation and management in context with external enviroment.Preparation for realization of reengineering processes requires detailed analysis of micrologistics of material flow in food processing company MECOM, a. s., Humenné too. This analysis in primary stage follows movement of basic raw material through particular departmetns of purchase, production and distribution, where it specificaly deals with these processes in looking at time, quality and quantity, based on a need to keep priority order.Logistic coordination and synchronisation of material flow, information flow and flow of finances,have an impact on company and can resolve conflict of partial targets of individual divisions which are very varied and often opposite.Entire synchronisation of these single aims isn´t possible, partial accommodation is achieveable only. The task of logistics in this company is to amend opposite partial aims, in priority order to achieve the one mutual target for all departments of company. This target presents total satisfaction of wants of consumers, achieveable by common fulfilment of performance and economical destination.

  10. 77 FR 42554 - Surety Companies Acceptable on Federal Bonds-Termination: Peerless Insurance Company (NAIC #24198)

    Science.gov (United States)

    2012-07-19

    ... should be accepted from this company, and bonds that are continuous in nature should not be renewed. The... DEPARTMENT OF THE TREASURY Fiscal Service Surety Companies Acceptable on Federal Bonds--Termination: Peerless Insurance Company (NAIC 24198) AGENCY: Financial Management Service, Fiscal Service...

  11. 78 FR 62616 - Salmon Creek Hydroelectric Company, Salmon Creek Hydroelectric Company, LLC; Notice of Transfer...

    Science.gov (United States)

    2013-10-22

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 3730-005] Salmon Creek Hydroelectric Company, Salmon Creek Hydroelectric Company, LLC; Notice of Transfer of Exemption 1. By letter filed September 23, 2013, Salmon Creek Hydroelectric Company informed the Commission that they have...

  12. Ownership structures of principal petroleum companies in Canada: company profiles - significant events - takeovers and acquisitions

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

    This reference document on ownership structures of principal petroleum companies identifies 'who owns whom' in the Canadian petroleum industry. The publication consists of three chapters. Chapter one, entitled 'Corporate Structures' includes the equity linkages between the energy enterprise and its parents and subsidiaries, names of directors and officers of the company and their ownership of voting shares. Chapter two under the title of 'Significant Events', provides company incorporation and listing data, outlining information on address of the company's head office, the nature of its business, number of employees in Canada, and stock exchanges on which the company equity is listed, stock symbol, high, low and closing prices as of December 31, 1996. Chapter three, entitled 'Takeovers and Acquisitions 1976-1997, provides a list of purchases, mergers and acquisitions and the estimated value of each, where applicable. All information included is provided by the companies themselves

  13. The European Company : From a Swedish private company perspective

    OpenAIRE

    Öster, Alexandra; Alm, Cecilia

    2006-01-01

    The development within the European Union is that we are heading towards a common internal market. The law has during the year become more harmo-nized within the Union in many areas. The company law within the European Union has become harmonized through several company law directives and the freedom of establishment, which is included in the EC Treaty. The aim of an internal market is about to be achieved, but there are still differences between the systems of law within the Member States. T...

  14. Development of a comprehensive nuclear materials accountancy system at JAEA

    International Nuclear Information System (INIS)

    Takeda, Hideyuki; Usami, Masayuki; Hirosawa, Naonori; Fujita, Yoshihisa; Kodani, Yoshiki; Komata, Kazuhiro

    2007-01-01

    The Japan Atomic Energy Agency (JAEA) is submitting various types of accounting reports of international controlled materials to the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) based on domestic laws and regulations. JAEA developed a comprehensive Nuclear Material Accountancy System to achieve uniform management of the data of each facility by using a company-wide database. Personal computers in each facility are connected throughout the company using an in-house network to create the comprehensive Nuclear Material Accountancy System. This System uses personal computers to facilitate timely communication and for easy maintenance and operation. Efficient data processing and quality control functions for accountancy reporting are also realized by this System. In addition, the System has the ability to extract and summarize data about Plutonium Management in the company for public announcement. This report introduces and describes the details and functions of this System. (author)

  15. THE RELATIONSHIP OF COMPANY PERFORMANCE WITH EXTERNAL STAKEHOLDER SATISFACTION (STUDY AT INDUSTRIAL METAL PROCESSING COMPANY IN SULAWESI)

    OpenAIRE

    Amar, Muh Yunus

    2011-01-01

    Attainment of company performance relates to participation of its external stakeholder. External stakeholder here defined as the group which having importance with company and cannot be controlled by company management. Existence of external stakeholder becomes of vital importance and influential to performance and continuity of company life (Kasali, 1990). Therefore, management of the company needs to paying attention more to the importance of the external stakeholder. External stakeholders ...

  16. 77 FR 29884 - Assessment of Fees on Large Bank Holding Companies and Nonbank Financial Companies Supervised by...

    Science.gov (United States)

    2012-05-21

    ... holding company's four most recent Consolidated Financial Statements for Bank Holding Companies (FR Y-9C... with total consolidated assets of $50 billion or greater and nonbank financial companies supervised by... financial institutions and insurance companies were critical of the proposed use of total consolidated...

  17. 77 FR 66216 - Union Railroad Company-Corporate Family Merger Exemption-McKeesport Connecting Railroad Company

    Science.gov (United States)

    2012-11-02

    ..., accounting, reporting, and related burdens associated with the maintenance of the two separate corporate... Company--Corporate Family Merger Exemption-- McKeesport Connecting Railroad Company Union Railroad Company... verified notice of exemption under 49 CFR 1180.2(d)(3) for a corporate family transaction pursuant to which...

  18. Present situation, current problems and countermeasures to solve them by the material technology group in chemical companies; Kagaku shakai ni okeru sochi zairyo gijutsu no genjo to kadai oyobi sore eno taio

    Energy Technology Data Exchange (ETDEWEB)

    Nakahara, Masao. [Asahi Chemical Industry Corp., Tokyo (Japan). Production Technology Center

    1999-05-15

    A questionnaire investigation about the present situation, current problems and countermeasure to be discussed with by material technology groups in the eight chemical companies was carried out. It has become clear from the analysis of answers obtained that the roll of material group has been changing under the diminishing construction of new plant and the increased needs of stable and sustainable plant operation. The present major subjects of material groups, which are pointed out in the answers, are such new technological problems as the plant life estimation, the dissemination and handing down of material technology and the upbringing of technology successors. The countermeasures to meet those requirements made clear are such technology developments as a new monitoring system, preparation of database on material technology and closer cooperation with relatied associations. It is hoped for that the findings of this study would lead to further and more detailed indentification of common problems to be solved and development of practical countermeasures therefor. (author)

  19. Determinants of the company value

    Directory of Open Access Journals (Sweden)

    Kamila Růžičková

    2011-01-01

    Full Text Available Today, there are many conceptions involving creation of the company value, as it is the main objective for the owners. However, there are still many companies interested primarily in the different company’s objectives and enhance its competitive position differently. The aim of the paper is to present and analyze the viewpoints of Czech and foreign specialists on the issue of company value creation. The paper provides the determination of factors positively influencing the company value, the description of their characteristics, and on the basis of a detailed academic discussion proposes conclusions. Attention is paid especially to the value drivers which are not recorded in the financial documents.The introduction of the paper gives a brief overview of the topic. The paper is divided into three main parts. The first part introduces the effective cost management. It clarifies the concept of the managerial accounting and explains its contribution to the creation of the company value. The second part deals with the external relationships of the company. It focuses on the buyer-supplier relationships and offers the detailed perspective on the specific issue of the agricultural companies and their competitiveness in relation to the land leases. The third part concentrates on the internal company environment, namely on the human capital potential and its effects on the value of the company. In the concluding part, the findings are summarized. Based on the results, the figure describing the determinants and generators of the company value is formed. This figure can be considered a systematic procedure how to create a company value.All findings are supported with the literature review e.g. Armstrong (2007, Fibírová and Šoljaková (2005, Marinič (2008, Petřík (2007 and Porter (2004. Within the paper elaboration, the analysis and synthesis as scientific methods were used for explanation of the experts’ points of view and then summed up as the

  20. Natural gas annual 1993 supplement: Company profiles

    Energy Technology Data Exchange (ETDEWEB)

    1995-02-01

    The Natural Gas Annual provides information on the supply and disposition of natural gas to a wide audience including industry, consumers, Federal and State agencies, and educational institutions. This report, the Natural Gas Annual 1993 Supplement: Company Profiles, presents a detailed profile of 45 selected companies in the natural gas industry. The purpose of this report is to show the movement of natural gas through the various States served by the companies profiled. The companies in this report are interstate pipeline companies or local distribution companies (LDC`s). Interstate pipeline companies acquire gas supplies from company owned production, purchases from producers, and receipts for transportation for account of others. Pipeline systems, service area maps, company supply and disposition data are presented.

  1. Does Capital Structure Influence Company Profitability?

    Directory of Open Access Journals (Sweden)

    Herciu Mihaela

    2017-12-01

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

  2. Human resource policy and Danish multinational companies

    DEFF Research Database (Denmark)

    Fleming, Daniel; Søborg, Henrik

    A study of Danish multinational companies' human resource policy in their subsidiaries in Malaysia and Singapore.The sample of companies consists of 8 Danish multinational companies with activities in both Malaysia and Singapore.......A study of Danish multinational companies' human resource policy in their subsidiaries in Malaysia and Singapore.The sample of companies consists of 8 Danish multinational companies with activities in both Malaysia and Singapore....

  3. Materials and nanotechnology

    International Nuclear Information System (INIS)

    2014-01-01

    The focus of the Materials and Nanotechnology Program is technology development related to processing, analysis, testing and characterization of materials in general. These are achieved through execution of R&D projects in engineering and materials science, cooperative projects with private and public sector companies, universities and other research institutes. Besides technology development, this Program also fosters training and human resource development in association with the University of São Paulo and many industrial sectors. This Program is divided into sub-programs in broad areas such as ceramic, composite and metallic materials as well as characterization of physical and chemical properties of materials. The sub-programs are further divided into general topics and within each topic, R&D projects. A brief description of progress in each topic during the last three years follows. (author)

  4. National companies : performance, ventures, utility

    International Nuclear Information System (INIS)

    Didier, F.

    1994-01-01

    The author shows how a performing National Company can efficiently contribute, in line with the producing State, to the negotiation with International Companies and the success of large oil ventures contemplated by reserves-short countries. Fully entrepreneurial, the National Company will usefully ''explore'' touchy matters, and bring closer national rationale and petroleum rationale. (Author)

  5. Multilingualism in Companies: An Introduction

    Science.gov (United States)

    Sherman, Tamah; Strubell, Miquel

    2013-01-01

    This thematic collection of four papers explores a number of perspectives on companies in which multiple languages are used. The "organisational" perspective concerns the question of how the presence of or demand for multiple languages in the company is managed--how companies are guided by national and other policies in regard to the use…

  6. 26 CFR 1.831-3 - Tax on insurance companies (other than life or mutual), mutual marine insurance companies, mutual...

    Science.gov (United States)

    2010-04-01

    ... mutual), mutual marine insurance companies, mutual fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies operating on the basis of premium deposits; taxable years... fire insurance companies issuing perpetual policies, and mutual fire or flood insurance companies...

  7. Trade Companies and their Classification

    Directory of Open Access Journals (Sweden)

    P. Tărchilă

    2013-12-01

    Full Text Available The Romanian legislation does not define anyhow the concept of companies. It was the merit of the doctrine, which attempted such a definition, starting usually from the provisions of the Civil Code, which in art. 1491 defines the civil society, for the purpose of the memorandum of the association1. For that matter, also in the specialized foreign doctrine (ex. the French doctrine companies are defined based on similar concepts, but standardized by the Civil Code. The two meanings that the company has to be regarded through, also explain the very specific legal matter, a matter of concepts resulting from understanding the concept of memorandum of association and the company-institution. Thus, the contractual conception, imposed by the development of the contract theory in the last century, explains the existence of the companies starting from the validity conditions imposed to any contract and from the contractual techniques that establish the relationships formed within the society (for example, the company management is based on a mandate contract under which the executive operates.

  8. CLARKE AND WRIGHT SAVING ALGORITHM AS A MEANS OF DISTRIBUTION STREAMLINING IN THE ENVIRONMENT OF A CONCRETE COMPANY

    Directory of Open Access Journals (Sweden)

    Martin Straka

    2015-03-01

    Full Text Available Reducing costs forces of companies to look for reserves also in field of management, support and implementation of material flow. This is connected with the optimization of costs for product distribution, which forms a significant part of the total cost of the company. In practice, it happens that making plans for distribution of materials within a distribution space is left solely to the implementers of distribution and it drivers of vehicles. As a result is uneconomic material distribution and unnecessary cost increases to his distribution. The objective of the paper is to propose a methodology for optimization of transport planning from DC Prešov to the individual Tesco units within the region that comes under this distribution centre. The methodology is based on the Clarke and Wright saving algorithm.

  9. 12 CFR 225.82 - How does a bank holding company elect to become a financial holding company?

    Science.gov (United States)

    2010-01-01

    ... holding company to become a financial holding company shall not be effective if, during the period...) Effective date of election—(1) In general. An election filed by a bank holding company under paragraph (a... financial holding company is effective prior to the 31st day after the date that a complete declaration was...

  10. Environmental performances of gas pipe materials

    International Nuclear Information System (INIS)

    Van Nifterik, G.

    1996-01-01

    In constructing new gas pipelines energy distribution companies are increasingly dealing with the question of which material has the lowest environmental impact. Gastec (Dutch gas research institute) and the 'Centrum voor Milieukunde Leiden' (Centre for Environmental Studies of the University of Leiden) studied and compared the environmental aspects of such materials. The study concerns the entire life cycle from raw materials production through digging and welding or fusion joining to the moment the materials are discarded as waste. 2 figs

  11. Company analysis

    DEFF Research Database (Denmark)

    Jenster, Per V.; Hussey, David

    This volume looks at the company appraisal as a whole, examining the continuing need to appraise companies as part of the continuing strategy process. Building from a sound basis of theory, the text aims to be practical and to give guidance to senior managers and others involved in the strategy...... process. It is thus a book primarily aimed at managers, but should also be useful for MBA students undertaking strategy assignments It provides helpful, practical guidance and identifies weaknesses of traditional methods. It also presents a variety of tools which may be used in the appraisal process...

  12. Companies as "Cyborgs"?

    DEFF Research Database (Denmark)

    Thompson, Grahame

    This paper investigates the legal and commercial consequences of companies being considered as both an entity and a person in law – hence the notion of ‘cyborg’ in its title. It concentrates upon legal personhood and relates this particular feature to the issue of corporate citizenship. In turn...... corporate citizenship provides a link to considering the political role of companies, since in claiming citizenship they are implicitly at least claiming a particular set of political rights consequent upon that status, and announcing a particular politically constrained context associated...... with their operational characteristics. But what would be involved in granting companies full citizenship rights in the image of natural person citizenship? The paper explores this issue in connection to the differences between corporate social responsibility and an earlier idea of the socially responsible corporation...

  13. Natural gas annual 1992: Supplement: Company profiles

    Energy Technology Data Exchange (ETDEWEB)

    1994-01-01

    The data for the Natural Gas Annual 1991 Supplement : Company Profiles are taken from Form EIA-176, (open quotes) Annual Report of Natural and Supplemental Gas Supply and Disposition (close quotes). Other sources include industry literature and corporate annual reports to shareholders. The companies appearing in this report are major interstate natural gas pipeline companies, large distribution companies, or combination companies with both pipeline and distribution operations. The report contains profiles of 45 corporate families. The profiles describe briefly each company, where it operates, and any important issues that the company faces. The purpose of this report is to show the movement of natural gas through the various States served by the 45 large companies profiled.

  14. Virtual Company and Modelbank

    DEFF Research Database (Denmark)

    Thorsteinsson, Uffe

    1996-01-01

    Ansøgning til Socrates programmet vedr. Tematisk netværk inden for området Virtual Company and Modelbank......Ansøgning til Socrates programmet vedr. Tematisk netværk inden for området Virtual Company and Modelbank...

  15. Conclusion: The balanced company

    DEFF Research Database (Denmark)

    Scheuer, John Damm; Jensen, Inger

    2013-01-01

    This concluding chapter brings together the various research findings of the book "The balanced company - organizing for the 21st Century" and develops a general overview of their implications for our understanding of the balancing processes unfolding in companies and organizations....

  16. Director remuneration, corporate governance and performance: A comparison between government linked companies vs non government linked companies

    Directory of Open Access Journals (Sweden)

    Nazrul Hisyam Ab Razak

    2014-07-01

    Full Text Available This study has examined the relationship between director’s remuneration, corporate governance structure and performance of a sample of 150 companies listed on the Bursa Malaysia from year 2008 until 2013. The sample was selected to provide matched-pair of government linked companies (GLCs and non-government linked companies (non-GLCs, as it was anticipated that these group would have different governance structure, the key difference being government ownership. The result holds even when we control for company specific characteristic such as corporate governance, company size, leverage, director’s remuneration, board size and auditors. This study uses panel based regression model to examine the impact of government control mechanism on company performance using two important measurers. These are accounting based measure proxies by ROA and non-accounting based measures by Tobin’s Q. Statistically significant relationships were found across the groupings and for different performance measures. Findings appear to suggest that there is a significant impact of government ownership on company performance after controlling for company specific characteristics.

  17. Principles of European Company Law

    DEFF Research Database (Denmark)

    Werlauff, Erik

    2010-01-01

    The article focuses on how much we have in common in Europe within company law and its development, and on the principles which are the determining factors for the activities of European companies. The article shows that what we have in common greatly outweighs what divides us, and this is presen......The article focuses on how much we have in common in Europe within company law and its development, and on the principles which are the determining factors for the activities of European companies. The article shows that what we have in common greatly outweighs what divides us...

  18. Space-Spurred Metallized Materials

    Science.gov (United States)

    1990-01-01

    Spurred R&D toward improved vacuum metallizing techniques led to an extensive line of commercial products, from insulated outdoor garments to packaging for foods, from wall coverings to window shades, from life rafts to candy wrappings, reflective blankets to photographic reflectors. Metallized Products, Inc. (MPI) was one of the companies that worked with NASA in development of the original space materials. MPI markets its own metallized products and supplies materials to other manufacturers. One of the most widely used MPI products is TXG laminate. An example is a reflective kite, the S.O.S. Signal Kite that can be flown as high as 200 feet to enhance radar and visual detectability. It offers a boon to campers, hikers, mountain climbers and boaters. It is produced by Solar Reflections, Inc. The company also markets a solar reflective hat. Another example is by Pro-Tektion, Inc. to provide protection for expensive musical equipment that have sensitive electronic components subject to damage from the heat of stage lights, dust, or rain at outdoor concerts. MP supplied the material and acceptance of the covers by the sound industry has been excellent.

  19. TPM and autonomous maintenance: case study in a metal mechanic company

    Directory of Open Access Journals (Sweden)

    Norberto Carvalho Biehl

    2015-12-01

    Full Text Available The purpose of this article was to describe a case of autonomous maintenance implementation in a pilot area of a metal mechanical industry company. The TPM – Total Productive Maintenance is a managerial technology that can help companies to reduce failures and breakages of machines. One of the most important issues of TPM is autonomous maintenance. The method of research was the case study. A program of twelve points was structured and adopted as stand-alone maintenance deployment guide. The program began in a pilot area, including three machining centers. The main results of the pilot program were: increasing by more than 700% the Mean Time between Failure, reducing by more than 40% in the Mean Time to Repair, as well as the consequent increase of more than five percentage points on the availability of the three machines and almost 60% reduction in the cost of maintenance materials. The main conclusion was that the TPM, and in particular the autonomous maintenance, can increase the efficiency of maintenance as strategic factor, which enhances the competitiveness of manufacturing in industrial companies.

  20. AN AGING POPULATION: A COMPETITIVE ADVANTAGE FOR COMPANIES

    Directory of Open Access Journals (Sweden)

    Petra Barešová

    2018-03-01

    Full Text Available This article focuses on one of the most currently discussed topics, the ageing population. Population aging can be discussed from different perspectives, exploring various challenges associated with it. The authors examined marketing communications from the point of view of a target group, over age 55. The main objective of this study was to find out which marketing communication tools those over age 55 prefer, including selected aspects of printed advertising. At the same time, it was examined whether there is a different gender perspective on this issue. To find out answers to the main question of this study, we conducted quantitative research by using a questionnaire survey among the population over age 55 living in the Czech Republic (Zlín Region. The results of this study were compared with the results of a previous study conducted in 2014, focusing on the marketing communication tools targeted at the 55+ group from the point of view of companies. The research results have shown that the target groups’ most effective (preferred marketing communication tools are printed materials (leaflets and catalogues, sales promotions, competitions, club memberships, gifts, fairs, markets and fairs, and last but not least, newspapers and magazines. Based on the results, it can be said that these tools, in comparison with others, contain sufficient information that the customer can read and think about, save, and eventually return to them. At the same time, they are tools that bring a certain benefit or advantage to the customer, which can then be verified in person. If the results are compared from a gender perspective, different preferences were revealed in the selection of marketing communication tools. There were also different views on some selected aspects of printed materials. These findings can be implemented by companies and organizations in their marketing campaigns, allowing them to better reach the target group of people over age 55

  1. 26 CFR 1.821-4 - Tax on mutual insurance companies other than life insurance companies and other than fire, flood...

    Science.gov (United States)

    2010-04-01

    ... life insurance companies and other than fire, flood, or marine insurance companies, subject to tax... Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which... other than life insurance companies and other than fire, flood, or marine insurance companies, subject...

  2. Enemona's Company experience in management of complex construction and modernization projects in sectors of industry and energetics

    International Nuclear Information System (INIS)

    Kalionski, V.

    2005-01-01

    The purpose of this paper is to present the Enemona's Company experience, gained during the management of complex projects related to Kozloduy NPP Modernization Program, enriched during the long-term collaboration with the international companies which are the executors of modernization projects. For the successful implementation of tasks on Framatom, Westinghouse, Atomenergo export projects, an exchange of process transfer, managerial practices were established between the Employers companies and Enemona Company, which along with the use of material resources, organization and personnel gave Enemona opportunity to implement and optimize goals that were set to the company. Some principles, approaches and methods of works have been established, based on strict scientific methods and practices that support Enemona to be competitive in order to assume fulfillment of similar projects not only at Kozloduy NPP site, but also at new projects and sites including the challenge for the erection of Belene NPP. In order to meet requirements of foreign companies, Enemona is able to apply new technologies and achievements in assurance of high quality of repair and installation activities on construction of new objects or their modernization

  3. Premium Forecasting of AN Insurance Company:

    Science.gov (United States)

    Fouladvand, M. Ebrahim; Darooneh, Amir H.

    We present an analytical study of an insurance company. We model the company's performance on a statistical basis and evaluate the predicted annual income of the company in terms of insurance parameters namely the premium, the total number of insured, average loss claims etc. We restrict ourselves to a single insurance class the so-called automobile insurance. We show the existence of a crossover premium pc below which the company is operating at a loss. Above pc, we also give a detailed statistical analysis of the company's financial status and obtain the predicted profit along with the corresponding risk as well as ruin probability in terms of premium. Furthermore we obtain the optimal premium popt which maximizes the company's profit.

  4. Development of a record retention and retrieval system for the Baltimore Gas and Electric Company

    International Nuclear Information System (INIS)

    Hoffman, H.L.

    1976-01-01

    The records associated with the design and construction of a nuclear power plant have increased in both volume and complexity. Baltimore Gas and Electric Company chose to retain and make available these records by using microfilm and a computer-generated index system. The technique of filming, data assembly, and controlled distribution of this material to various locations within the Company was developed and implemented. The index system has been designed to locate information and to provide a basis for searches of the data base for special information

  5. Environmental, health and safety aspects of nanotechnology—implications for the R&D in (small companies

    Directory of Open Access Journals (Sweden)

    Steffi Friedrichs and Jurgen Schulte

    2007-01-01

    Full Text Available The growth of nanotechnology has led to an unprecedented research and development effort in both the public and the private sectors; world wide, an increasing number of laboratories, fabrication and manufacturing plants develop or apply novel nanometre-sized materials for applications ranging from large-scale industrial materials, to electronic components and healthcare and medical products; an increasing number of start-ups have been launched to establish their nanotechnology-based products in a trillion-dollar market.Very little, however, is known about the interaction of man-made nanostructured materials and living organisms, as studies of nanotoxicology are gaining increasing interest, but are still in their infancy. Despite the formation of many focus and lobbying groups, proper legislation of the environmental, health and safety aspects of nanotechnology will take years to be implemented. In the mean time, it is of utmost importance that companies working with nanometre-sized matter take appropriate precautions to protect their staff, the environment and the customer. Toxicology tests and agency approval of new nanometre-sized materials are prohibitively expensive, but, even if working on a tight budget, nanotechnology companies can achieve an ethical and safe business conduct via a number of possible routes.

  6. Organizational architecture of multinational company

    OpenAIRE

    Vrbová, Tereza

    2012-01-01

    The Bachelor's Thesis ,,Organizational architecture of multinational company" sets the target to analyse organizational structures used in multinational companies at present. In the teoretical section is briefly described development of this subject, basic concepts associated with organizational architecture such as globalization, multinational companies and organizational architecture. I also generalized main characteristics of organizational forms and describe their pros and cons. The pract...

  7. 13 CFR 108.1220 - Requirement for NMVC Company to file financial statements at the time of request for a draw.

    Science.gov (United States)

    2010-01-01

    ... file financial statements at the time of request for a draw. 108.1220 Section 108.1220 Business Credit... Nmvc Company § 108.1220 Requirement for NMVC Company to file financial statements at the time of... financial statement on Form 468 (Short Form); and (2) File a statement of no material adverse change in your...

  8. Service supply company experience

    International Nuclear Information System (INIS)

    Shouldice, S.P.

    1995-01-01

    The motivations for a small company to go international were reviewed, as well as the efforts required to identify markets compatible with what one has to offer. The variety of approaches taken to capitalize on the perceived opportunities were summarized. Motives for going international include minimization of risk by market diversification, revenue growth, and improved profitability where there is a run-up in demand. Getting started usually includes the following six steps: (1) selecting a target market, (2) interpreting market needs, (3) understanding local decision making, (4) deciding on a proposal, (5) seeking project financing, and (6) overcoming hurdles. Setting up shop also implies seeking market commitment, finding suitable long-term accommodation, finding suitable local workers, and exploring local sourcing for materials and equipment. Having a competitive advantage is essential to penetrating international markets. A cost advantage is the most valuable. Patience, persistence and perseverance were also identified as essential virtues

  9. 78 FR 62614 - Guttman Energy, Inc., PBF Holding Company LLC v. Buckeye Pipe Line Company, L.P., Laurel Pipe...

    Science.gov (United States)

    2013-10-22

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. OR14-4-000] Guttman Energy, Inc., PBF Holding Company LLC v. Buckeye Pipe Line Company, L.P., Laurel Pipe Line Company, L.P... complaint against Buckeye Pipe Line Company L.P. and Laurel Pipe Line Company L.P. (Respondents) challenging...

  10. Welding robot package; Arc yosetsu robot package

    Energy Technology Data Exchange (ETDEWEB)

    Nishikawa, S. [Yaskawa Electric Corp., Kitakyushu (Japan)

    1998-09-01

    For the conventional high-speed welding robot, the welding current was controlled mainly for reducing the spatters during short circuits and for stabilizing the beads by the periodic short circuits. However, an increase of deposition amount in response to the speed is required for the high-speed welding. Large-current low-spatter welding current region control was added. Units were integrated into a package by which the arc length is kept in short without dispersion of arc length for welding without defects such as undercut and unequal beads. In automobile industry, use of aluminum parts is extended for the light weight. The welding is very difficult, and automation is not so progressing in spite of the poor environment. Buckling of welding wire is easy to occur, and supply of wire is obstructed by the deposition of chipped powders on the torch cable, which stay within the contact chip resulting in the deposition. Dislocation of locus is easy to occur at the corner of rectangular pipe during the welding. By improving these troubles, an aluminum MIG welding robot package has been developed. 13 figs.

  11. Narrative Accounting Practices in Indonesia Companies

    Directory of Open Access Journals (Sweden)

    Inten Meutia

    2017-05-01

    Full Text Available This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.

  12. Relocating a Company within the EU

    DEFF Research Database (Denmark)

    Werlauff, Erik

    2008-01-01

    This article analyses how a public or private limited company can be relocated in another EU country via establishment of a subsidiary in the second country, followed by a reverse vertical merger (the parent ceases to exist and the subsidiary is the continuing company). The consideration for the ...... for the merger is shares in the subsidiary, which can be effected by giving the parent company's shares in the subsidiary to the parent company's shareholders, but after the shares have taken a brief respite in the subsidiary as own shares......This article analyses how a public or private limited company can be relocated in another EU country via establishment of a subsidiary in the second country, followed by a reverse vertical merger (the parent ceases to exist and the subsidiary is the continuing company). The consideration...

  13. Analysis Of Employee Engagement And Company Performance

    OpenAIRE

    Mekel, Peggy A.; Saerang, David P.E.; Silalahi, Immanuel Maradopan

    2014-01-01

    Employee could be a competitive advantage of a company if company manages its employees well. The success of a company could be seen from how a company manages their employees and engages their employees. Most of big companies put their employees in top priority in order to keep their top performance. These big companies manage their employees and try to engage their employees so that their employees could generate high performance. In this study, employee engagement is the factor to examine ...

  14. Composites and blends from biobased materials

    Energy Technology Data Exchange (ETDEWEB)

    Kelley, S.S. [National Renewable Energy Laboratory, Golden, CO (United States)

    1995-05-01

    The program is focused on the development of composites and blends from biobased materials to use as membranes, high value plastics, and lightweight composites. Biobased materials include: cellulose derivative microporous materials, cellulose derivative copolymers, and cellulose derivative blends. This year`s research focused on developing an improved understanding of the molecular features that cellulose based materials with improved properties for gas separation applications. Novel cellulose ester membrane composites have been developed and are being evaluated under a collaborative research agreement with Dow Chemicals Company.

  15. Quality management in shipping companies

    Directory of Open Access Journals (Sweden)

    Đergović Dragana M.

    2017-01-01

    Full Text Available As international business becomes more competitive, companies are finding that they need to work more effectively to stay in business. Quality assurance has become very important to the majority of production and service companies with international activity. Shipping companies were also required to implement a quality management system. The huge importance of safety in maritime transport operations resulted in the International Safety Management Code (ISM Code by the International Maritime Organization. The general management system principles embodied by the maritime ISM Code and generics ISO standards, have enabled their complementary application in establishing a quality management system in shipping companies, within a safety management system as its subset.

  16. Innovation policy of European chemical companies with special focus on large companies

    Directory of Open Access Journals (Sweden)

    Supriyo Das

    2015-07-01

    Full Text Available According to Arora et alii (1998, the chemical industry is one of the largest and most R&D-intensive manufacturing sectors in all the advanced economies, and its innovative patterns and productivity growth processes can have profound impacts on economic growth as a whole. The European chemical industry supplies virtually all sectors of the economy and accounts for 17.8% of the total sales of chemicals in the world. This paper gives an overview of the European chemical industry and the changing scenario of the world chemical industry by focusing on the top fifteen chemical companies in Europe. It describes the current problems this industry is facing in Europe especially after the economic crisis and shows that the region and the top companies are investing in R&D to bring about innovation and overcome the current challenges. It shows that R&D spending in absolute terms has hardly changed over the years and that the industry is still globally the largest investor in R&D activities. In terms of R&D, BASF has made the greatest investment followed by Bayer and Syngenta, while R&D intensity is highest for Syngenta and Bayer. BASF and Bayer have made most patent applications and have also had the highest number of patents granted. The quality of research in most chemical companies is very high and most of the large European companies make their first patent application in Europe rather than elsewhere. All the large chemical companies use Merger & Acquisition (M&A to gain access to innovation. Industry-academia collaboration is one way to generate innovation in the chemical industry in Europe. Chemical clusters and the geographical distribution of chemical companies play a significant role in generating innovation.

  17. Quantifying non-energy benefits of a carbon reduction initiative for a glassware company

    Energy Technology Data Exchange (ETDEWEB)

    Willoughb-y, Sheri (World Wildlife Fund (United States)); Guo, Stephan (IKEA Trading (Hongkong) Ltd. (China)); Dahlgren, Maja (IKEA Trading Services Sp. z o.o. (Poland)); Schaefer, Thomas (IKEA of Sweden (Sweden)); Jia, Hongming (Hongwei Glassware Co. Ltd. (China))

    2011-07-01

    A glassware company in Yuncheng, China, which supplies to IKEA, upgraded its furnaces and switched the fuel source from coal to natural gas as a participant in an IKEA and WWF-led carbon reduction project. In addition to reducing its greenhouse gas emissions by 35 % (approx7,000 tons CO{sub 2}e) between 2009 and 2010, the company realized numerous non-energy benefits (NEBs) which improved the business case for their investment. While many NEBs can be difficult to quantify, the company calculated that improvements in product quality related to switching the pot furnaces from coal to natural gas directly reduced cost of products by 17 %. This cost reduction was realized from two primary NEBs: 1. Rate of available material: For one product, improved temperature stability in the natural gas furnace increased the output rate from 1,200 to 1,350 pieces, reducing each product's cost 12.5 %. 2. Improvement of qualified rate (non-rejects): For another product output increased from 900 to 1,050 pieces and the qualified rate increased from 75 to 80 percent. This gain was also due to increased temperature stability in the natural gas furnace which made the melted color and the material quality more stable. This resulted in a cost reduction of 5 % compared to the daily output from the coal furnace. While the glassware company had not yet broke even on its investment in the first year, the management had a very favourable view on this project due to the NEBs listed above as well as increased labor productivity due to improved working conditions (cleaner and cooler) and reduced risk of fines due to environmental regulation of coal. If a source of biogas could be secured, further carbon reductions could be realized while maintaining the NEBs achieved by switching to natural gas. This paper will further examine these and other non-energy benefits realized by the glassware company through the IKEA-WWF carbon reduction project

  18. The Analysis of Company Characteristic Influence Toward CSR Disclosure: Empirical Evidence of Manufacturing Companies Listed in Jsx

    OpenAIRE

    Rahman, Arief; Widyasari, Kurnia Nur

    2008-01-01

    This paper investigates the influence of company characteristic toward Corporate Social Responsibility disclosure. The research is using the proxy of management ownership, leverage, size, profitability and company profile as the variable of company characteristic, while the CSR disclosure, unlike the previous researches, is proxied by dummy score from the companies' mandatory disclosure based on the items of Public Environmental Reporting Initiative (PERI) and Global Reporting Initiative Soci...

  19. The evolution analysis of listed companies co-holding non-listed financial companies based on two-mode heterogeneous networks

    Science.gov (United States)

    An, Pengli; Li, Huajiao; Zhou, Jinsheng; Chen, Fan

    2017-10-01

    Complex network theory is a widely used tool in the empirical research of financial markets. Two-mode and multi-mode networks are new trends and represent new directions in that they can more accurately simulate relationships between entities. In this paper, we use data for Chinese listed companies holding non-listed financial companies over a ten-year period to construct two networks: a two-mode primitive network in which listed companies and non-listed financial companies are considered actors and events, respectively, and a one-mode network that is constructed based on the decreasing-mode method in which listed companies are considered nodes. We analyze the evolution of the listed company co-holding network from several perspectives, including that of the whole network, of information control ability, of implicit relationships, of community division and of small-world characteristics. The results of the analysis indicate that (1) China's developing stock market affects the share-holding condition of listed companies holding non-listed financial companies; (2) the information control ability of co-holding networks is focused on a few listed companies and the implicit relationship of investment preference between listed companies is determined by the co-holding behavior; (3) the community division of the co-holding network is increasingly obvious, as determined by the investment preferences among listed companies; and (4) the small-world characteristics of the co-holding network are increasingly obvious, resulting in reduced communication costs. In this paper, we conduct an evolution analysis and develop an understanding of the factors that influence the listed companies co-holding network. This study will help illuminate research on evolution analysis.

  20. Increased productivity through waste reduction effort in oil and gas company

    Science.gov (United States)

    Hidayati, J.; Silviana, NA; Matondang, RA

    2018-02-01

    National companies engaged in oil and gas activities in the upstream sector. In general, the on going operations include drilling, exploration, and production activities with the result being crude oil channelled for shipment. Production activities produce waste gas (flare) of 0.58 MMSCFD derived from 17.05% of natural gas produced. Gas flares are residual gases that have been burning through flare stacks to avoid toxic gases such as H2S and CO that are harmful to human health and the environment. Therefore, appropriate environmental management is needed; one of them is by doing waste reduction business. Through this approach, it is expected that waste reduction efforts can affect the improvement of environmental conditions while increasing the productivity of the company. In this research begins by identifying the existence of problems on the company related to the amount of waste that is excessive and potentially to be reduced. Alternative improvements are then formulated and selected by their feasibility to be implemented through financial analysis, and the estimation of alternative contributions to the level of productivity. The result of this research is an alternative solution to solve the problem of the company by doing technological based engineering by reusing gas flare into fuel for incinerator machine. This alternative contributes to the increased productivity of material use by 23.32%, humans 83.8%, capital 10.13 %, and waste decreased by 0.11%.

  1. Procedure for the record, calculation and analysis of costs at the Post Company of Cuba.

    Directory of Open Access Journals (Sweden)

    María Luisa Lara Zayas

    2012-12-01

    Full Text Available The Cuban Company is immersed in important changes, which lead to a new economic model that requires to increase the productivity of work and to enlarge the economic efficiency by means of rational use of material resources, financial and humans. In the present work it is proposed a procedure based on the application of cost techniques, for the record, calculation and costs analysis of activities in the Post Company of Cuba in Sancti Spiritus with the objective to obtain a major efficiency from the rational use of resources.

  2. State oil companies have diverse strategies

    International Nuclear Information System (INIS)

    Anon.

    1994-01-01

    The Journal's series on state-owned oil companies continues with profiles on seven more companies which already are, or could be, important players in the international oil industry. The first part of this series appeared last August. It featured the world's producing giants. This installment shows that national oil companies are definitely not cut from the same mold and that they have diverse mandates from their countries or have developed unusual niches in the oil world. The objective of these profiles is not to fully cover the plans and performance of such companies. That is done regularly in weekly editions of OGJ. Rather, these articles are written by a team of experienced Journal editors to characterize the individual companies, describe their mandates and organization, and present some professional background information, when available, on those in top management with the hope of getting some insight into the corporate cultures. The companies covered come from Brazil, China, Finland, Japan, Norway, Oman, and Vietnam. In addition the article profiles Borealis Holding A/S, created from the merger of two state companies from Norway and Finland

  3. Research on a simulation-based ship production support system for middle-sized shipbuilding companies

    Science.gov (United States)

    Song, Young Joo; Woo, Jong Hun; Shin, Jong Gye

    2009-12-01

    Today, many middle-sized shipbuilding companies in Korea are experiencing strong competition from shipbuilding companies in other nations. This competition is particularly affecting small- and middle-sized shipyards, rather than the major shipyards that have their own support systems and development capabilities. The acquisition of techniques that would enable maximization of production efficiency and minimization of the gap between planning and execution would increase the competitiveness of small- and middle-sized Korean shipyards. In this paper, research on a simulation-based support system for ship production management, which can be applied to the shipbuilding processes of middle-sized shipbuilding companies, is presented. The simulation research includes layout optimization, load balancing, work stage operation planning, block logistics, and integrated material management. Each item is integrated into a network system with a value chain that includes all shipbuilding processes.

  4. Research on a simulation-based ship production support system for middle-sized shipbuilding companies

    Directory of Open Access Journals (Sweden)

    Young Joo Song

    2009-12-01

    Full Text Available Today, many middle-sized shipbuilding companies in Korea are experiencing strong competition from shipbuilding companies in other nations. This competition is particularly affecting small- and middle-sized shipyards, rather than the major shipyards that have their own support systems and development capabilities. The acquisition of techniques that would enable maximization of production efficiency and minimization of the gap between planning and execution would increase the competitiveness of small- and middle-sized Korean shipyards. In this paper, research on a simulation-based support system for ship production management, which can be applied to the shipbuilding processes of middle-sized shipbuilding companies, is presented. The simulation research includes layout optimization, load balancing, work stage operation planning, block logistics, and integrated material management. Each item is integrated into a network system with a value chain that includes all shipbuilding processes.

  5. 78 FR 9907 - TGP Development Company, LLC; TGP Flying Cloud Holdings, LLC; WEC TX Company, LLC v. Arizona...

    Science.gov (United States)

    2013-02-12

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. EL13-45-000] TGP Development Company, LLC; TGP Flying Cloud Holdings, LLC; WEC TX Company, LLC v. Arizona Public Service Company... section 206 of the Federal Power Act, 16 U.S.C. 824(e) (2006), TGP Development Company, LLC, TGP Flying...

  6. Suggestion of Islamic Insurance Company Model

    OpenAIRE

    Abdullah Ibrahim Nazal

    2015-01-01

    This study is one of very few studies which have investigated Islamic Insurance Companies as solution. It explained its operations also comparing with Traditional Insurance Companies and theoretical Islamic insurance models. As result to this study Islamic Insurance companies are profit organization. It helps Islamic banks but it costs customer to face expect risk. Islamic Insurance companies have many ways to get profits and consider all customers installments grants. Its operation gap comes...

  7. RESTRUCTURING COMPANIES UNDER CRISIS

    Directory of Open Access Journals (Sweden)

    Hezi Aviram SHAYB

    2016-12-01

    Full Text Available Nobody is planning to fail, but many companies are failing because of lack of planning. Real business experience showed during the years that crisis can be prevented, avoided or limited. If detected in time, the risks associated with the crisis can be mitigated and the effects can be diminished, with the condition that the actions required are done fast, in a sharp and accurate manner. When it comes, a crisis brings an intense level of pressure and under these conditions there is no time or room for mistakes. Delays, losing focus and lack of planning will bring a company one step away from failure. The right way to deal with crisis, if required measures are not done in time, is to minimize the losses and reposition in the best way possible. Analysing the success stories of some of the biggest and strongest companies in the world, led to an important conclusion: the majority of these companies were in the situation to face huge crises which threatened their ability to survive in certain moments, on their way to success. With the right planning and by setting a proper organisational structure, the negative aspects of the crisis can be turned into benefits and opportunities for the company. The most critical challenge for management is to assess the level of exposure to risk of the company and identify the key points to focus on in order to overcome the crisis and create value. In order to set up a strong plan in dealing with crisis, a business organisation needs reliable, efficient and effective tools and this is what this article is all about.

  8. STRATEGIC MANAGEMENT OF HOTEL COMPANIES: CASE STUDY OF HOTEL COMPANIES IN VOJVODINA (SERBIA

    Directory of Open Access Journals (Sweden)

    Svetlana VUKOSAV

    2014-12-01

    Full Text Available Contemporary approaches to the management of the company are focused on achieving long-term success of the company in its complex and changing environment. Company as part of the wider environment, must adapt to the changing environment in order to survive, growing and developing. The task of strategic management is to enable the enterprise in the tourism industry to rationally and promptly react to changes in the environment in which it carries out its business and general activity. The aim of this paper is to determine whether and to what extent the process of the strategic management is being implemented in hotels in Vojvodina(that are changed ownership structure and what is their response to the competitive pressures and opportunities, and demands and needs of consumers Strategic positioning in order to achieve sustainable competitive advantage through product differentiation and segmentation of demand is imperative for success of hotel companies in Vojvodina.

  9. KNOWLEDGE IN LEARNING COMPANIES

    Directory of Open Access Journals (Sweden)

    Alexandrina Cristina VASILE

    2016-05-01

    Full Text Available Changes are the only constant value in the current unpredictable economy. Under these circumstances leaders and employees must manage the external and internal environment and bring profitability for their companies. This paper gives an introductory approach to different perspective over learning companies in international literature. Different theoretical aspects, models and theories are taken into account for having a higher visibility to the complex concept of learning companies from leadership side to multiculturalism as the firm profitability should be the final goal of each economic system. The article concludes that not the process of learning is important but the adaptability to every different environment must be seen as vital.

  10. IMPACT OF GLOBALIZATION ON THE PERFORMANCE OF THE COMPANY: THE CASE OF COMPANIES FROM BOSNIA AND HERZEGOVINA

    Directory of Open Access Journals (Sweden)

    Hasan Mahmutović

    2017-04-01

    Full Text Available The discourse of globalization and its effects have been the most current topic in the field of economics in recent times. However, empirical research on the impact of globalization on companies, especially in transition countries, is very scarce. This paper focuses on the study of the impact of globalization on the performance of companies in Bosnia and Herzegovina by analyzing their interrelationships. The findings, in the case of companies in Bosnia and Herzegovina, have confirmed earlier findings about the double impact of globalization by showing, on the one hand, its positive effects and, on the other hand, the negative effects on the performance of the companies. Additionally, the research results have shown that negative effects are felt more strongly in the case of small and medium-sized companies than in the case of large companies.

  11. Biodiversity footprint of companies - Summary report

    NARCIS (Netherlands)

    Rooij, van W.; Arets, E.J.M.M.

    2017-01-01

    Companies are becoming increasingly aware of their impact on biodiversity and natural capital. This may result from their implicit dependence on natural capital, from increasingly more critical consumers, or from the genuine concern of company managers and owners. Consequently, companies have an

  12. Early stages of technology intensive companies

    OpenAIRE

    Muhos, M. (Matti)

    2011-01-01

    Abstract This study aims to clarify the early development stages of technology intensive companies. The current literature does not offer an extensive review of stage perspectives for company growth – the overall picture of the field is somewhat vague. The evolution of this field remains unclear as well as the current state. Further, recent empirical stage models focusing on technology intensive companies have not been delineated. As companies move through their early stages, they face ev...

  13. Crucial market demands and company competencies

    DEFF Research Database (Denmark)

    Jensen, Bjarne; Stacey, Julia

    1999-01-01

    More and more, it is acknowledged that a company's success depends on it being capable of complying with the market's demands and wishes. It is, however, not always obvious, how the individual company will be able to meet the market's demands. A recent MAPP study has investigated this topic...... and identified a number of central market demands, which Danish food companies are faced with. Moreover, the study has identified which competencies are required to meet these demands and have also looked at howsuccessful companies structure some of these competencies. The study takes its point of departure...... in a literature review of MAPP's research. Results show that there are 27 central market demands, retail and consumer demands that Danish companies ought to be able to live up to. The study has also identified which competencies food companies must possess to be able to meet market's demands. Results from three...

  14. Coomunication Culture in a company

    Directory of Open Access Journals (Sweden)

    M V Korotitskaya

    2008-03-01

    Full Text Available The article substantiates the interconnections between the level of communicative culture in a company and the level of management, which shows the investment and financial attractiveness of the enterprise. The article reveals principles and methods of sociocommunicative technology, whose application positively affects the state of communicative culture of within a company. Application examples of these principles and methods in management of power grid companies in the Belgorod region are also given.

  15. Benchmarking in Mobarakeh Steel Company

    OpenAIRE

    Sasan Ghasemi; Mohammad Nazemi; Mehran Nejati

    2008-01-01

    Benchmarking is considered as one of the most effective ways of improving performance in companies. Although benchmarking in business organizations is a relatively new concept and practice, it has rapidly gained acceptance worldwide. This paper introduces the benchmarking project conducted in Esfahan's Mobarakeh Steel Company, as the first systematic benchmarking project conducted in Iran. It aims to share the process deployed for the benchmarking project in this company and illustrate how th...

  16. 77 FR 62378 - Supervisory and Company-Run Stress Test Requirements for Covered Companies

    Science.gov (United States)

    2012-10-12

    ... consolidated assets as reported on the bank holding company's four most recent Consolidated Financial Statement... bank holding company with total consolidated assets of $50 billion or more and each nonbank financial... consolidated assets of more than $10 billion and for which the Board is the primary federal financial...

  17. COMPANIES GROUPINGIN ALGERIAN AND COMPARATIVE LAW

    Directory of Open Access Journals (Sweden)

    H’oriya SOUIKI

    2017-12-01

    Full Text Available A business cluster is the merging of two businesses or more, under the authority of one company called the parent company; the companies under its control are called the affiliates. What raises the debate about business clustering is the contradiction that may appear, at first glance, in the modus operandi of this business cluster and the relationship existing between its structures, knowing that the affiliated company has a legal independent status, but is at the same time subordinate to the parent company and subject to its control. The absence of an independent and detailed legal text to organize the mysteries of this giant economic structure makes this debate more intense.

  18. 78 FR 49990 - Dean Foods Company and WhiteWave Foods Company; Filing of Food Additive Petition

    Science.gov (United States)

    2013-08-16

    .... FDA-2013-N-0888] Dean Foods Company and WhiteWave Foods Company; Filing of Food Additive Petition... the WhiteWave Foods Company proposing that the food additive regulations be amended to provide for the expanded safe uses of vitamin D 2 and vitamin D 3 as nutrient supplements in food. DATES: The food additive...

  19. Methods for automated semantic definition of manufacturing structures (mBOM) in mechanical engineering companies

    Science.gov (United States)

    Stekolschik, Alexander, Prof.

    2017-10-01

    The bill of materials (BOM), which involves all parts and assemblies of the product, is the core of any mechanical or electronic product. The flexible and integrated management of engineering (Engineering Bill of Materials [eBOM]) and manufacturing (Manufacturing Bill of Materials [mBOM]) structures is the key to the creation of modern products in mechanical engineering companies. This paper presents a method framework for the creation and control of e- and, especially, mBOM. The requirements, resulting from the process of differentiation between companies that produce serialized or engineered-to-order products, are considered in the analysis phase. The main part of the paper describes different approaches to fully or partly automated creation of mBOM. The first approach is the definition of part selection rules in the generic mBOM templates. The mBOM can be derived from the eBOM for partly standardized products by using this method. Another approach is the simultaneous use of semantic rules, options, and parameters in both structures. The implementation of the method framework (selection of use cases) in a standard product lifecycle management (PLM) system is part of the research.

  20. Financial performances of Romanian wood industry companies

    Directory of Open Access Journals (Sweden)

    Fitim DEARI

    2015-06-01

    Full Text Available The purpose of this study is to analyze financial performances of 40 selected Romanian companies for the 2009-2013 period. The selected companies operate in the wood industry and we have used panel type data to perform a quantitative analysis. We have found that companies with higher total assets, current assets, average inventory and accounts receivables have higher sales. It seems larger companies with higher total and current assets (especially accounts receivable are more profitable than their counterparties. Similarly, larger companies with lower current assets, average inventory and accounts receivable have lower assets turnover. Companies with lower average inventory have higher ROA and assets turnover. Larger companies have more total and current assets, net profit, average inventory and accounts receivable than their counterparties, however they seem to display lower assets turnover and current to total assets ratio. Companies with higher current to total assets ratio have higher assets turnover and ROA.

  1. Tampa electric company - IGCC project. Quarterly report, January 1, 1996--March 31, 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    This quarterly report consists of materials presented at a recent review of the project. The project is an IGCC project being conducted by Tampa Electric Company. The report describes the status of the facility construction, components, operations staff training, and discusses aspects of the project which may impact the final scheduled completion.

  2. Organizational Diagnosis in Project-Based Companies

    Directory of Open Access Journals (Sweden)

    Behrouz Zarei

    2014-05-01

    Full Text Available The purpose of this article is to develop a new method for corporate diagnosis (CD. To this end, a method is developed for the diagnosis process of project-based companies. The article presents a case study in a large company where data have been collected through focus groups. Project delay, high project cost, and low profitability are examples of project deficiency in project-based companies. Such issues have made managers pay special attention to find effective solutions to improve them. Prominent factors are inappropriate strategy, structure, system, human resource management, and PMBOK(Project Management Body of Knowledge processes. Thus, CD and analysis is an important task in improvement of corporate performance. The CD model that is developed in this article could be used for project-based companies. The proposed method can be used for CD in any project-based company. This article provides an emphatic application of CD as a prerequisite for restructuring in project-based companies.

  3. Royal Dutch Petroleum Company annual report 1992

    International Nuclear Information System (INIS)

    Anon.

    1993-01-01

    The Royal Dutch Petroleum Company has no operations of its own and virtually the whole of its income derives from its 60% interest in the companies known collectively as the Royal Dutch/Shell Group of Companies; the other 40% is owned by the Shell Transport and Trading Company, p.l.c. The company is engaged in the oil, natural gas, chemicals, coal and metals businesses throughout the world. The annual report summarises the year's results and analyses earnings in each industry segment. Financial statements for the year ended 31 December 1992 are presented. The Group companies' estimated net quantities of crude oil, natural gas and coal are given

  4. Starting Up a Company in a Mature Market: Wise or Foolish ?

    Science.gov (United States)

    Biberger, Maximilian

    SDCmaterials, Inc. (SDC) is a venture backed, mature start up in the automotive sector. Moreover: Catalytic Converters for vehicles and stationary applications. The company has invented and developed environmentally friendly, novel materials as well as material integration techniques for catalytic converters based on a proprietary and patented nanotechnology. Traditionally catalysts require large amounts of PGMs (Platinum Group Metals), more than USD 10B per year, in order to treat vehicle emissions. Due to that, the catalytic converter is the single most expensive piece part in a vehicle. The currently used technologies have served the industry well. However, as emission standards dramatically tighten, particularly in China, the demand for more fuel efficient and Hybrid vehicles increases, this technology begins to start showing limitations as it can meet the aforementioned demands only by increasing the PGM amount per vehicle. This in turn will increase the cost per vehicle and / or reduce margins for the automotive industry, and in addition to that impact the environment negatively. In contrast to existing technologies, the SDC based technology can meet future emission goals by maintaining, or even reducing, the PGM amount required to treat exhaust emissions. This results in tremendous savings for the consumer and the automotive industry, as well as a significantly better stewardship of natural resources and clean manufacturing. In the present paper the pros and cons of starting a nanotechnology company in a mature market are presented. Both from a business & economics, as well as from a technology point of view. The case is made that it is possible to start a company in a mature market and that novel technologies can compete economically with 40+ old year technologies.

  5. DESIGN, INNOVATION AND PERSONALIZATION – THE MAIN ASSET COMPANY “SIMPO”, VRANJE

    Directory of Open Access Journals (Sweden)

    Ljiljana Stošić Mihajlović

    2013-07-01

    Full Text Available The company "Simpo" – Vranje, is the largest exporter of Serbian furniture and more than four decades has been present on the international market, in almost every continent. And today in about 30 countries worldwide exports 65% of production. Its main advantages are a business emphasis on modern design, the constant innovation of products and materials, and personalization.

  6. 41 CFR 302-12.101 - May we enter into a contract with a relocation services company for the company to provide...

    Science.gov (United States)

    2010-07-01

    ... contract with a relocation services company for the company to provide relocation services? 302-12.101... the company to provide relocation services? Yes, you may enter into a contract with a relocation services company for the company to provide relocation services. ...

  7. 78 FR 35360 - Surety Companies Acceptable on Federal Bonds: Terminations-American Economy Insurance Company...

    Science.gov (United States)

    2013-06-12

    ...: Terminations-- American Economy Insurance Company (NAIC 19690); American States Insurance Company (NAIC 19704... Circular 570, 2012 Revision, published July 2, 2012, at 77 FR 39322. FOR FURTHER INFORMATION CONTACT... officials should annotate their reference copies of the Treasury Department Circular 570 (Circular), 2012...

  8. How to Analyze Company Using Social Network?

    Science.gov (United States)

    Palus, Sebastian; Bródka, Piotr; Kazienko, Przemysław

    Every single company or institution wants to utilize its resources in the most efficient way. In order to do so they have to be have good structure. The new way to analyze company structure by utilizing existing within company natural social network and example of its usage on Enron company are presented in this paper.

  9. Theoretical Basis Of The Company Competitiveness Assessment

    Directory of Open Access Journals (Sweden)

    Vladimir Nikiforovich Belkin

    2015-03-01

    Full Text Available The article deals with the basic theoretical questions of the company competitiveness assessment. The state of modern economic thought on this issue is shown. The main factors of the company competitiveness are specified. A specific role of staff of an enterprise is revealed: on the one hand, it is a resource, on the other is a subject, resulting in productive movement all factors of competitiveness, i.e. the staff is a critical factor in the company competitiveness. The criterion of company competitiveness is proposed, on its basis, the concept of “competitive enterprise” is defined. The most well-known approaches for assessing the company competitiveness are analyzed. The author’s method of the company competitiveness assessment based on the dynamics of the integral index of competitiveness is provided. For those cases, when it is impossible to determine the proportion of products on the market, it is proposed to evaluate the company competitiveness on the profitability of its production. The article shows the experience in calculating of the company competitiveness on the proposed author’s methods.

  10. Linkage between company scores and stock returns

    Directory of Open Access Journals (Sweden)

    Saban Celik

    2017-12-01

    Full Text Available Previous studies on company scores conducted at firm-level, generally concluded that there exists a positive relation between company scores and stock returns. Motivated by these studies, this study examines the relationship between company scores (Corporate Governance Score, Economic Score, Environmental Score, and Social Score and stock returns, both at portfolio-level analysis and firm-level cross-sectional regressions. In portfolio-level analysis, stocks are sorted based on each company scores and quintile portfolio are formed with different levels of company scores. Then, existence and significance of raw returns and risk-adjusted returns difference between portfolios with the extreme company scores (portfolio 10 and portfolio 1 is tested. In addition, firm-level cross-sectional regression is performed to examine the significance of company scores effects with control variables. While portfolio-level analysis results indicate that there is no significant relation between company scores and stock returns; firm-level analysis indicates that economic, environmental, and social scores have effect on stock returns, however, significance and direction of these effects change, depending on the included control variables in the cross-sectional regression.

  11. 77 FR 35 - Assessment of Fees on Large Bank Holding Companies and Nonbank Financial Companies Supervised by...

    Science.gov (United States)

    2012-01-03

    ... will work closely with the Board, to determine the population of assessed companies and the basis for...--Consolidated Balance Sheet) as reported on the bank holding company's four most recent Consolidated Financial... final rule is published and Treasury will work with the companies to verify the total assessable assets...

  12. Introduction to Oryx Energy Company

    International Nuclear Information System (INIS)

    Anon.

    1992-01-01

    Oryx Energy is an international hydrocarbon exploration and production company with proved reserves approaching one billion equivalent barrels and assets of about $4 billion. The company's worldwide headquarters are in Dallas, Texas, and it has major interests in the US Gulf of Mexico where it is expanding into the Flex Trend area. By the end of the decade, however, the company expects that 50 percent of its total reserves will be in the fast-growing overseas arena. Its current interests include operations in the United Kingdom North Sea, Indonesia, Equador, Gabon and Australia. To exploit and increase these resources the company has investigated in horizontal drilling techniques and advanced computing facilities which have greatly improved its direct hydrocarbon indicator technology, three-dimensional seismic analysis and reservoir simulations. (UK)

  13. IT podpora plánování materiálových požadavků

    OpenAIRE

    Křena, Martin

    2011-01-01

    Purpose of my work is to analyze level of IT support basic methods material requirements planning (MRP and KANBAN) in the company which is oriented in make to order manufacturing. Analysis will be performed in the company Letov letecká výroba s.r.o which is oriented in make to order manufacturing. Company focuses on mechanical production and assembly. First step of my work will be preparation and characterization material requirements planning methods and then their relationship to the system...

  14. Innovation Initiatives in Large Software Companies

    DEFF Research Database (Denmark)

    Edison, Henry; Wang, Xiaofeng; Jabangwe, Ronald

    2018-01-01

    empirical studies on innovation initiative in the context of large software companies. A total of 7 studies are conducted in the context of large software companies, which reported 5 types of initiatives: intrapreneurship, bootlegging, internal venture, spin-off and crowdsourcing. Our study offers three......Context: To keep the competitive advantage and adapt to changes in the market and technology, companies need to innovate in an organised, purposeful and systematic manner. However, due to their size and complexity, large companies tend to focus on the structure in maintaining their business, which...... can potentially lower their agility to innovate. Objective:The aims of this study are to provide an overview of the current research on innovation initiatives and to identify the challenges of implementing those initiatives in the context of large software companies. Method: The investigation...

  15. Persian Records by the Lindström Company: Triangle of Political Relationships, Local Agents and Recording Company

    NARCIS (Netherlands)

    Mohammadi, M.

    2011-01-01

    The earliest engagement of German gramophone companies in recording Persian music dates back to 1906-7, when three tracks were recorded for the Beka Company and a dozen recordings were issued on the Globophon label. About twenty years later the Lindström company was engaged in the process of

  16. 75 FR 21718 - Canadian National Railway Company and Grand Trunk Corporation-Control-EJ&E West Company 1

    Science.gov (United States)

    2010-04-26

    ... headquarters in Washington, DC. The purpose of the hearing is for Canadian National Railway Company (CN) to... Railway Company and Grand Trunk Corporation-- Control--EJ&E West Company \\1\\ \\1\\ This decision also... Room on the first floor of the Board's headquarters at Patriot's Plaza, 395 E Street, SW., Washington...

  17. Stock Performance of Socially Responsible Companies

    Directory of Open Access Journals (Sweden)

    Huang Tzu-Man

    2016-12-01

    Full Text Available Every year Corporate Responsibility Magazine selects and ranks 100 companies on the basis of their corporate social responsibility. This study investigates the stock performance of socially responsible companies in the U.S. The monthly stock returns for these companies are analyzed and compared with the market performance, with the S&P 500 index designated as a proxy for the market. The empirical evidence suggests that these 100 companies outperform the market in their monthly stock returns. We also narrow down the number of companies selected to the top 75, 50, 25, and 10 firms. As we narrow down the companies selected, the difference between their returns and the market returns also narrows. In other words, a portfolio that includes all top 100 companies provides the best stock performance. We extend the analysis to long-term annual stock performance. We find that these socially responsible companies′ annual returns are higher than the market returns for up to seven years after they are listed. We also conduct the same analysis on the top 75, 50, 25, and 10 firms, respectively. Similarly, the larger the number of these top 100 companies, the greater the tendency to generate higher annual returns. We suspect that because the difference between the socially responsible companies′ average returns and the market returns is not dramatic, with a bigger population and thus a larger sample size, the difference becomes more significant. However, in practice, transaction costs must be considered. This study is limited in that it does not consider transaction costs. Nevertheless, we hope to shed some light on the issue of socially responsible companies′ stock performance to encourage companies to start thinking about the importance of corporate social responsibility.

  18. Derivation of guidelines for uranium residual radioactive material in soil at the B ampersand T Metals Company site, Columbus, Ohio

    International Nuclear Information System (INIS)

    Kamboj, S.; Nimmagadda, Mm.; Yu, C.

    1996-01-01

    Guidelines for uranium residual radioactive material in soil were derived for the B ampersand T Metals Company site in Columbus, Ohio. This site has been identified for remedial action under the US Department of Energy's (DOE's) Formerly Utilized Sites Remedial Action Program (FUSRAP). Single-nuclide and total-uranium guidelines were derived on the basis of the requirement that following remedial action, the 50-year committed effective dose equivalent to a hypothetical individual living or working in the immediate vicinity of the site should not exceed a dose constraint of 30 mrem/yr for the current use and likely future use scenarios or a dose limit of 100 n-mrem/yr for less likely future use scenarios. The DOE residual radioactive material guideline computer code, RESRAD, was used in this evaluation. RESRAD implements the methodology described in the DOE manual for establishing residual radioactive material guidelines. Three scenarios were considered; each assumed that for a period of 1,000 years following remedial action, the site would be used without radiological restrictions. The three scenarios varied with regard to the type of site use, time spent at the site by the exposed individual, and sources of food and water consumed. The evaluations indicate that the dose constraint of 30 mrem/yr would not be exceeded for uranium (including uranium-234, uranium-235, and uranium-238) within 1,000 years, provided that the soil concentration of total uranium (uranium-234, uranium-235, and uranium-238) at the B ampersand T Metals site did not exceed 1, I 00 pCi/g for Scenario A (industrial worker, current use) or 300 pCi/g for Scenario B (resident with municipal water supply, a likely future use). The dose limit of 100 mrem/yr would not be exceeded at the site if the total uranium concentration of the soil did not exceed 880 pCi/g for Scenario C (resident with an on-site water well, a plausible but unlikely future use)

  19. Nuclear material accounting: The next generation

    International Nuclear Information System (INIS)

    Kern, E.A.; McRae, L.P.; O'Callaghan, P.B.; Yearsley, D.

    1992-07-01

    The Westinghouse Hanford company (Westinghouse Hanford) and the Los Alamos National Laboratory (LANL) have undertaken a joint effort to develop a new generation material accounting system. The system will incorporate the latest advances in microcomputer hardware, software, and network technology. This system, the Local Area Network Material Accounting System (LANMAS), offers greater performance and functionality at a reduced overall cost. It also offers the possibility of establishing a standard among DOE and NRC facilities for material accounting. This report provides a discussion of this system

  20. Westinghouse Hanford Company special nuclear material vault storage study

    International Nuclear Information System (INIS)

    Borisch, R.R.

    1996-01-01

    Category 1 and 2 Special Nuclear Materials (SNM) require storage in vault or vault type rooms as specified in DOE orders 5633.3A and 6430.1A. All category 1 and 2 SNM in dry storage on the Hanford site that is managed by Westinghouse Hanford Co (WHC) is located in the 200 West Area at Plutonium Finishing Plant (PFP) facilities. This document provides current and projected SNM vault inventories in terms of storage space filled and forecasts available space for possible future storage needs

  1. ENGINEERING-TO-ORDER VERSUS MAKE-TO-STOCK STRATEGY: AN ANALYSIS AT TWO PRINTING COMPANIES

    Directory of Open Access Journals (Sweden)

    Paulo Cesar Chagas Rodrigues

    2010-09-01

    Full Text Available Organizations are adopting industrial production models with priority given to reducing costs and increasing the quality of their processes and products. Optimizing and rationalization the inventory management is a great opportunity for these companies conquer these goals. The objective of this paper is to analyze inventory management at two printing companies located in the region of Bauru, where one adopts the Engineering-To-Order (ETO production system and the other the Make-To-Stock (MTS production system, highlighting their convergences and oppositions. For their achievement was chosen by the methodology of study of multiple cases (two cases. Data were collected through the intersection of the following tools: semi-structure, document analysis and observation in loco. Revisions are made in theoretical work on the following topics: logistics, management of materials and production planning and control. These themes guided the search, allowing a greatest criticism about the collected data and information generated. The two case studies were presented together with a comparative table of the main aspects of the influence of demand management strategy on the inventory management in two companies. Although the companies adopt different production strategies, there was no significant change observed in inventory management strategy.

  2. 17 CFR 230.489 - Filing of form by foreign banks and insurance companies and certain of their holding companies...

    Science.gov (United States)

    2010-04-01

    ... that is a foreign bank or foreign insurance company excepted from the definition of investment company... is excepted from the definition of investment company by rule 3a-1 (17 CFR 270.3a-1) under the 1940... excepted from the definition of investment company by rule 3a-6 under the 1940 Act. (b) The requirements of...

  3. Know your company - and its environment

    DEFF Research Database (Denmark)

    Skytte, Hans; Jørgensen, Betina

    2006-01-01

    How does a company perceive its environment and its role in its environment? What constitutes a company's identity, and how strong is this identity? Does it for instance manifest itself clearly in the company's actions, in its strategies and products? These are questions that Professor Hans Skytt...... asked in a project financed by the Norma and Frode Jacobsen Foundation....

  4. Organigraphs: drawing how companies really work.

    Science.gov (United States)

    Mintzberg, H; Van der Heyden, L

    1999-01-01

    Walk into any organization and you will get a snapshot of the company in action--people and products moving every which way. But ask for a picture of the company and you will be given the org chart, with its orderly little boxes showing just the names and titles of managers. Now there's a more revealing way to depict the people and operations within an organization--an approach called the organigraph. The organigraph is not a chart. It's a map that offers an overview of the company's functions and the ways that people organize themselves at work. Perhaps most important, an organigraph can help managers see untapped competitive opportunities. Drawing on the organigraphs they created for about a dozen companies, authors Mintzberg and Van der Heyden illustrate just how valuable a tool the organigraph is. For instance, one they created for Electrocomponents, a British distributor of electrical and mechanical items, led managers to a better understanding of the company's real expertise--business-to-business relationships. As a result of that insight, the company wisely decided to expand in Asia and to increase its Internet business. As one manager says, "It allowed the company to see all sorts of new possibilities." With traditional hierarchies vanishing and newfangled--and often quite complex--organizational forms taking their place, people are struggling to understand how their companies work. What parts connect to one another? How should processes and people come together? Whose ideas have to flow where? With their flexibility and realism, organigraphs give managers a new way to answer those questions.

  5. Financial Support and Challenges for Educational Technology Companies: Then, Now, and Looking Ahead

    Science.gov (United States)

    Billings, Karen J.; Blaschke, Charles L.

    2016-01-01

    The authors review past and current funding/support for U.S. K-12 educational technology companies. They review both who provided the funding for product development and the reasons why. They look back to the 1960s and 1970s, when federal government agencies helped produce computer-based materials, then how the schools' access to technology…

  6. An Examination of the Audit Report Lag of Companies Quoted in the Nigeria Stock Exchange

    Directory of Open Access Journals (Sweden)

    John Chika Onwuchekwa

    2013-10-01

    Full Text Available As important information conciliator, audit report is all the time a focus of audit firms, companies, regulators and investors and its report lag directly determines the usefulness of decision making. We examined the audit report lag of companies quoted in the Nigeria stock exchange for the period 2008 to 2011. The investigation was conducted on a pooled sample of 60 firms across industries (Construction, Breweries, Oil & Gas, Health care, Packaging, Insurance, Publishing, Food Products, Automobiles, Hotel & tourism, Real Estate, Mortgage, ICT, Agro-Allied, Building Materials, Conglomerates, Courier and Banking. The results show that age of a company and total asset has a significant impact on audit report lag in Nigeria. However, the result indicates that Firm size and firm switch has no significant relationship on audit report lag in Nigerian companies. We recommended that further research area on audit report lag should increase the sample size and also the number of years under investigation. Also, Policy makers should look into the audit report lag of quoted companies in Nigeria and formulate policies to enforce compliance. This will assist in boosting investors’ confidence and also guide them in taken timely quality decisions either to invest or de-invest.

  7. Performance evaluation of Central European companies

    Directory of Open Access Journals (Sweden)

    Petr Fiala

    2015-10-01

    Full Text Available The paper presents a modelling approach for performance comparison of Central European companies on three levels: country, industry, and company. The approach is based on Data Envelopment Analysis and Analytic Hierarchy Process. The proposed model consists of two basic sections. The first section estimates the importance of selected industries in the countries, whereas the second section evaluates the performance of companies within industries. The results of both sections are synthesized and finally the country performance is estimated. The evaluation is based on the data set resulting from a survey of companies from selected industries.

  8. Case Study Analysing Potentials to Improve Material Efficiency in Manufacturing Supply Chains, Considering Circular Economy Aspects

    Directory of Open Access Journals (Sweden)

    Anja T. Braun

    2018-03-01

    Full Text Available In order to decouple economic growth from global material consumption it is necessary to implement material efficiency strategies at the level of single enterprises and their supply chains, and to implement circular economy aspects. Manufacturing firms face multiple implementation challenges like cost limitations, competition, innovation and stakeholder pressure, and supplier and customer relationships, among others. Taking as an example a case of a medium-sized manufacturing company, opportunities to realise material efficiency improvements within the company borders—on the supply chain and by using circular economy measures—are assessed. Deterministic calculations and simulations, performed for the supply chain of this company, show that measures to increase material efficiency in the supply chain are important. However, they need to be complemented by efforts to return waste and used products to the economic cycle, which requires rethinking the traditional linear economic system.

  9. Valuating the Investment Efficiency of Distribution Companies

    Directory of Open Access Journals (Sweden)

    M. Karajica

    2007-01-01

    Full Text Available The task of this study is to valuate the investment efficiency of distribution companies. Although a series of publications and studies has been dedicated to this topic, it is difficult to find a general consensus in defining the investment efficiency of a company. Nevertheless if we simplify an imaginary  company as a production unit in which a series of actions transforms inputs to outputs, efficiency can be understood as like an effort to achieve maximum value of the outputs together with minimum usage of inputs, where the inputs constitute investments by a company. The investment efficiency of a company can be measured by expressing the absolute values of selected inputs and outputs, a relative expression of inputs and outputs, and perhaps an expression of the difference between them. However, an examination of the efficiency of a certain company is impossible without a valuation of other companies. In view of the amount of benchmarking, it should be emphasized, that this study is dedicated to a certain category of benchmarking, which we may term investment benchmarking. This benchmarking can be defined as a comparison of companies in terms investment efficiency. The purpose of this comparison is not only to investigate levels of investment efficiency and to relate them to other companies from the same branch, but also to locate the greatest efficiency and indicate potential improvement. 

  10. Power companies international year book 1997

    International Nuclear Information System (INIS)

    Anon.

    1996-12-01

    The Power Companies International Yearbook covers around 250 major international power generating and distributing companies worldwide, giving a comprehensive overview of this dynamic global industry. Both publicly and privately owned companies are features. It details financial performance, ownership status, affiliated businesses, activities, operations, key personnel, type/capacity of generation, subsidiary activities and plans for diversification within and outside the global power sector. (Author)

  11. IT risk management disclosure in the integrated reports of the top 40 listed companies on the JSE limited

    Directory of Open Access Journals (Sweden)

    Ben Marx

    2017-07-01

    Full Text Available Information Technology (IT has become an integral part of virtually all modern day organisations. The advent of IT has given rise to numerous benefits which increase productivity and efficiency in the workplace, however, IT also brings with it significant risks that can have an impact on an organisation’s ability to function as a going concern. Organisations, especially those listed on the Johannesburg Stock Exchange (JSE, are required to submit an Integrated Report (IR on an annual basis in which they indicate how they used the resources at their disposal to create value for the organisation and its stakeholders during the year under review. The IR is also a forward-looking document, as opposed to the traditional, backward-looking reports. The purpose of this paper is to determine to what extent IT Risk and IT Risk Management are disclosed in the IR’s of the Top 40 Listed Companies on the JSE. It further aims to determine whether IT Risks are included as material risk in the entity’s risk statements of the Integrated Report, and whether proper explanations are provided on how the materiality of the risks are determined and dealt with. This is done by means of an empirical study consisting of a content analysis of the IRs of the Top 40 listed companies on the JSE. The results of the analysis indicates that more than half of the companies included IT risk as part of their material risks and outlined appropriate and detailed processes that were followed by the company to manage those IT risks. The findings of the study accordingly support the need for communicating significant risks and the management thereof to stakeholders as part of the integrated nature of governance of entities. However, it is disconcerting that some companies are not doing this, and accordingly are not realising the need for communicating significant matters to their stakeholders and the value that informative and credible reporting will bring to an entity

  12. The Role of Company-Cause Fit and Company Involvement in Consumer Responses to CSR Initiatives: A Meta-Analytic Review

    Directory of Open Access Journals (Sweden)

    Grzegorz Zasuwa

    2017-06-01

    Full Text Available The marketing literature suggests that company-cause fit is of key importance to developing a successful socially responsible initiative. However, controversy exists regarding the level of this fit. While some studies report that high fit between a company and a cause has beneficial effects on consumer responses to such efforts, other research identifies negative impacts. This paper aims to obtain a deeper insight into this issue by examining the moderating role of company involvement in a cause. A meta-analysis of 51 experimental studies, yielding a total sample size of 11,335 subjects, shows that company-cause fit influences consumer responses to CSR initiatives most positively when a company with a positive reputation is highly involved in a cause, that is, when the company donates at least products. If such a company provides its beneficiary with only monetary contributions (i.e., low involvement, the effects of fit are significantly less influential.

  13. Online Company-stakeholder Communication

    DEFF Research Database (Denmark)

    Eriksen, Rikke Augustinus; Morsing, Mette

    Based on a systematic data collection we study one of the first pioneering company-stakeholder communication campaigns in social media: the case of energy company Vattenfall A/S’s pan-European campaign ‘The Climate Manifesto’. Our findings challenge the general assumption, that stakeholder...... lacked between the company and stakeholders. Vattenfall was accused of green-washing, resulting in a communications crisis. Negative stakeholder reactions consisted of prejudiced and non-negotiable argumentation indicating that social media imposes new managerial challenges since communication processes...... technologies and we question to what extent social media serve the enhancement of improved understandings across corporate and civil society on CSR issues. This paper suggests that managers face a risk of the “double-edge of stakeholder communication” when incorporating social media into their CSR strategies...

  14. Company Development Through the Employees

    DEFF Research Database (Denmark)

    Møller, Niels; Hvenegaard, Hans; Limborg, Hans Jørgen

    2003-01-01

    Human Deveoplment and Working Life - Work for Welfare explores whether the development of human resources at company level can improve individuals' quality of life, companies' possibilities of development, and welfare and democracy in society. Chapter four documents the the proces and results...

  15. Diagnostic and proposal for use of safety inventory into finished products for a plastics company

    Directory of Open Access Journals (Sweden)

    Elpidio Oscar Benitez Nara

    2013-02-01

    Full Text Available The stock is essential for companies. Thinking about it, it is increasingly necessary to develop techniques that seek to reduce inventory levels making them suitable to the company structure and satisfactorily meet the needs of increasingly demanding customers while maintaining the service level. The safety stock is derived from various uncertainties such as shortage of raw materials and difficulties in producing variations in sales projections thus scaling of this safety stock is a most difficult task to perform. In this sense, the present study aims to demonstrate the Inventory Management structure acceptable to a company that seeks to reduce capital invested in stocks as well as a for continuous review reorder point. The research was developed through an analysis of the current policy Inventories of the company, where we sought the most representative products of the product line. For these products it was necessary future sales forecasts for the annual period where it was possible to scale according to company politic Inventories of the average stocks of these products in order to compare with the stocks of securities calculated using specific equations. Then, using the equations it was also defined the point of application of all the studied products was defined, as a model for continuous revision product line studied. Finally the proposed method for use of safety stock techniques showed good results as a reduction of approximately 43% of capital invested in safety stock if compared to current Inventories policy of the company.

  16. LEADERSHIP DEVELOPMENTS IN SLOVENIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Andrej Kohont

    2016-04-01

    Full Text Available In this paper we study the relationship between the company and the leaders. We are interested what is characteristic of leadership in the best Slovenian companies. We used standardised employee questionnaire and data gathered in the Golden thread project. We observe the situation in these companies in the period between 2007 and 2014 to find out if there are any significant changes in leadership developments. Special attention in leadership observation is devoted to 1. The fundamental relationship between the company and the leaders, 2. The role and quality of leaders work, 3. Organizational culture, climate and relationships, 4. Entrepreneurship and innovation, 5. The quality of the working environment, 6. The personal growth and development and 7. Emotional commitment. The analysis represents an insight into current leadership situation and shows that the recent developments were heavily marked by the economic crisis, especially in 2009.

  17. Offshore Companies and the Fiscal Paradise

    OpenAIRE

    CORINA ALEXANDRA VITELAR

    2006-01-01

    The present article introduces the reader in the problem of tax heaven and offshore companies. We tried to present, both positive and negative aspects of this problem. On one hand, this type of companies can help a multinational corporation in its economical and financial global projections, but, on the other hand, these companies can be use as extremely efficient instruments of tax evasion and money laundry

  18. Open Source Telecommunication Companies

    OpenAIRE

    Peter Liu

    2007-01-01

    Little is known about companies whose core business is selling telecommunications products that lever open source projects. Open source telecommunications (OST) companies operate in markets that are very different from typical software product markets. The telecommunications market is regulated, vertically integrated, and proprietary designs and special chips are widely used. For a telecommunications product to be useful, it must interact with both access network products and core network pro...

  19. Draft environmental statement. Homestake Mining Company: Homestake Mining Company Pitch Project (Saguache County, Colorado)

    International Nuclear Information System (INIS)

    1978-01-01

    The draft concerns the proposed issuance of approvals, permits, and licenses to the Homestake Mining Company for the implementation of the Pitch Project. The Pitch Project consists of mining and milling operations involving uranium ore deposits located in Gunnison National Forest, Saguache County, Colorado. Mining of uranium ore will take place over an estimated period of 20 years; a mill with a nominal capacity of 544 metric tons per day (600 tons per day) will be constructed and operated as long as ore is available. The waste material (tailings) from the mill, also produced at a rate of about 544 metric tons per day (600 tons per day), will be buried onsite at the head end of a natural valley. The environmental impacts are summarized in sections on the existing environment, applicant's proposed mining and milling operation, environmental effects of accidents, monitoring programs, productivity, commitment of resources, alternatives, and cost-benefit evaluation

  20. Fuel buyers guide: company data

    International Nuclear Information System (INIS)

    Anon.

    1991-01-01

    Four major listings relating to nuclear fuel services are provided. 1. A fuel buyer's guide listing companies under alphabetical order of country and giving addresses and an indication of the services offered. 2. A fuel buyers guide classifying companies in alphabetical order of the services offered. 3. A fuel and front end facility listing subdivided into companies involved in: uranium ore processing; uranium refining and conversion; enrichment; fuel fabrication; heavy water production; zirconium metal production; and zirconium tube production. 4. A fuel and front end facilities listing giving operators' addresses under alphabetical order of country. (UK)

  1. Logistics in Estonian business companies

    Directory of Open Access Journals (Sweden)

    A. Kiisler

    2008-12-01

    Full Text Available The article describes logistics survey in Estonia carried out in 2007 as a part of the LogOnBaltic project. The level of logistics in Estonian manufacturing, trading and logistics companies is explored through logistics costs, performance indicators, outsourcing, ICT use and logistics self-estimation of the companies responded. Responses from 186 Estonian companies were gathered through a web-based survey (38% of manufacturing, 38% of trading and 24% of logistics sector. Logistics costs as the percentage of turnover make in average 13.8% in manufacturing and 13.3% in trading. Transportation and inventory carrying cost form around 70% of overall logistics costs. Considering the logistics indicators surveyed, Estonian companies show up with relatively low perfect order fulfillment rates, short customer order fulfillment cycles and effective management of cash flows. The most widely outsourced logistics function is international transportation followed by domestic transportation, freight forwarding and reverse logistics. By 2010, the outsourcing of IT systems in logistics followed by inventory management, warehousing and product customization is expected to increase more substantially. The awareness of logistics importance is still low among Estonian companies. Only 27–44% of those agree that logistics has a considerable impact on profitability, competitive advantage, top management or customer service level.

  2. 17 CFR 250.7 - Companies deemed not to be electric or gas utility companies.

    Science.gov (United States)

    2010-04-01

    ... status afforded by paragraph (b)(1) of this section, any such company shall file with this Commission a... a statement of receipts and expenditures for such year and of financial status at its end. (3) As a prerequisite to retaining the status afforded by paragraph (b)(1) of this section, any such company shall...

  3. Does company size matter? Validation of an integrative model of safety behavior across small and large construction companies.

    Science.gov (United States)

    Guo, Brian H W; Yiu, Tak Wing; González, Vicente A

    2018-02-01

    Previous safety climate studies primarily focused on either large construction companies or the construction industry as a whole, while little is known about whether company size has significant effects on workers' understanding of safety climate measures and relationships between safety climate factors and safety behavior. Thus, this study aims to: (a) test the measurement equivalence (ME) of a safety climate measure across workers from small and large companies; (b) investigate if company size alters the causal structure of the integrative model developed by Guo, Yiu, and González (2016). Data were collected from 253 construction workers in New Zealand using a safety climate measure. This study used multi-group confirmatory factor analyses (MCFA) to test the measurement equivalence of the safety climate measure and structure invariance of the integrative model. Results indicate that workers from small and large companies understood the safety climate measure in a similar manner. In addition, it was suggested that company size does not change the causal structure and mediational processes of the integrative model. Both measurement equivalence of the safety climate measure and structural invariance of the integrative model were supported by this study. Practical applications: Findings of this study provided strong support for a meaningful use of the safety climate measure across construction companies in different sizes. Safety behavior promotion strategies designed based on the integrative model may be well suited for both large and small companies. Copyright © 2017 National Safety Council and Elsevier Ltd. All rights reserved.

  4. Influence of new customs procedures and logistic security standards on companies competiveness – a Croatian company case study

    Directory of Open Access Journals (Sweden)

    Aleksandar Erceg

    2014-12-01

    Full Text Available In today’s global market, companies are constantly confronted with the competition on the local, national and international level. Companies therefore use a variety of strategies and tools to become and/or remain competitive. Potential areas for cost reduction in companies are supply chain management and logistic and customs procedures. Implementation of various logistic standards in supply chain management can provide significant cost savings for the company’s daily operations and thus reduce overall costs and improve the competitiveness. Using different customs procedures and logistic standards to reduce their costs and become more competitive in the market is necessary for Croatian companies. The method of using these tools is not a one-time process and requires constant efforts. Companies therefore have to be ready to improve daily to be and remain competitive. Using a variety of modern customs procedures can save their money and time, not only through these procedures, but also through better use of their employee’s time, their own vehicles and other equipment. The paper analyzes various customs procedures and logistic standards that can help companies save time and money and improve their competitiveness. In the example of Croatian company, which uses various available procedures and standards the benefits of their use are shown. Apart from bringing savings in operations, all these procedures and standards allow the company to be better, cheaper and more attractive to buyers.

  5. Alliances and partnering: A new relationship between oil/gas producing companies and service companies

    International Nuclear Information System (INIS)

    Gazi, N.H.; Hottman, W.E.; Logan, J.L.; Verrett, R.C.

    1995-01-01

    The current state of the energy industry finds both operating and service companies squeezed by lower prices and higher costs. Investment in exploration, equipment, and technology has been severely restricted. Many operators are responding to these harsh market conditions by re-engineering their work processes and focusing on core business activities. Re-engineered work processes encourage operators and service companies to work closely together. This motivates both to eliminate duplication, simplify processes, increase efficiency and capitalize on combined expertise to enhance production and optimize total system cost. Alliances and partnering are based on mutual trust and the commitment to add value to both organizations. Aligning interests is fundamental in establishing a lasting and mutually beneficial relationship. This paper presents an overview of these new relationships. The benefits and concerns of changing from traditional bidding agreements to new business arrangements between producing companies and service companies is discussed. Evaluation criteria for potential candidates, how to structure an alliance or partnering agreement, and a discussion of the key issues in the application of incentive contracts is presented

  6. Environmental management system in companies

    International Nuclear Information System (INIS)

    Bonanno, C.

    1995-01-01

    The environmental management system, as the whole coordinated initiatives 'environmental oriented' introduced by companies in their organization, is discussed. Strategic weight that companies have to be present at the environmental management system is enlisted. Finally, the new professional figures of environmental technicians and environmental manager is discussed

  7. Organisational architectres of multinationale companies

    OpenAIRE

    Křivanová, Jana

    2009-01-01

    At work I try to define a few concepts - globalization, multinational companies and organizational architecture. Should also bring the development and analyze the structures of multinational companies, and show their use in practice. Zoom in further development of organizational structures with regard to the global crisis.

  8. Guidelines for Equal Treatment of the Sexes in McGraw-Hill Book Company Publications.

    Science.gov (United States)

    McGraw-Hill Book Co., New York, NY.

    Intended primarily for use in writing and editing teaching materials, reference works, and nonfiction works in general, these guidelines have been compiled to alert authors and McGraw-Hill Book Company staff members both to the problems of sex discrimination and to various solutions. In addition, the guidelines reveal ways in which males and…

  9. Vertical integration of HRD policy within companies

    NARCIS (Netherlands)

    Wognum, Ida

    2001-01-01

    This study concerns HRD policy making in companies. More specifically, it explores whether so-called vertical integration of HRD policy at different organizational levels occurs within companies. The study involved forty-four large companies in the industrial and the financial and commercial

  10. Testing of the 3M Company ACCR Conductor

    Energy Technology Data Exchange (ETDEWEB)

    Stovall, J.P.; RIzy, D.T.; Kisner, R.A.; Deve, H.E. (3M Comp.)

    2010-09-15

    The 3M Company has developed a high-temperature low-sag conductor referred to as Aluminum- Conductor Composite-Reinforced or ACCR. The conductor uses an aluminum metal matrix material to replace the steel in conventional conductors so the core has a lower density and higher conductivity. The objective of this work is to accelerate the commercial acceptance by electric utilities of these new conductor designs by testing four representative conductor classes in controlled conditions. Overhead transmission lines use bare aluminum conductor strands wrapped around a steel core strands to transmit electricity. The typical cable is referred to as aluminum-conductor steel-reinforced (ACSR). The outer strands are aluminum, chosen for its conductivity, low weight, and low cost. The center strand is of steel for the strength required to support the weight without stretching the aluminum due to its ductility. The power density of a transmission corridor has been directly increased by increasing the voltage level. Transmission voltages have increased from 115-kV to 765- kV over the past 80 years. In the United States, further increasing the voltage level is not feasible at this point in time, so in order to further increase the power density of a transmission corridor, conductor designs that increase the current carrying capability have been examined. One of the key limiting factors in the design of a transmission line is the conductor sag which determines the clearance of the conductor above ground or underlying structures needed for electrical safety. Increasing the current carrying capability of a conductor increases the joule heating in the conductor which increases the conductor sag. A conductor designed for high-temperature and lowsag operation requires an engineered modification of the conductor materials. To make an advanced cable, the 3M Company solution has been the development of a composite conductor consisting of Nextel ceramic fibers to replace the steel core and

  11. Facebook marketing for a direct selling company

    OpenAIRE

    Egeberg, Chenette

    2015-01-01

    The purpose of the thesis was to provide recommendations for how the studied company could improve their Facebook marketing activities. The company was the Danish subsidiary of an multinational direct selling company of health and beauty products. The following research questions were devised: 1) What are the constraints and challenges for LR Denmark’s facebook marketing as a subsidiary of a Multinational Corporation and as a Direct Selling Company? 2) How can LR Denmark improve the...

  12. The systematic risk study in technology companies at Brazil

    Directory of Open Access Journals (Sweden)

    Marcio Marcelo Belli

    2017-09-01

    Full Text Available This work tested if brasilian technology companies has a greater systematic risk than traditional companies in Brazil. For to achieve tje purpose, two companies samples , one of technology companies and the other of traditional companies, were composed. The tecnique employed was a multiple regression analysis considering a dichotomous variable wich represents the technological factor and another numerical variable wich represents the intangibility degree of  companies. As a dependent variable was considered the CAPM systematic risk. The results indicated that technology companies have a greater systematic risk than traditional companies regardless of the degree of intangibility.

  13. ANALYSIS OF THE COMPANY FINANCIAL BALANCE

    Directory of Open Access Journals (Sweden)

    CĂRUNTU GENU ALEXANDRU

    2016-12-01

    Full Text Available Creating a company, maintaining market position and support its growth requires resources to ensure optimal deployment, development activities.. For best company must have equity because they represent a set of resources likely to provide future income streams. Choosing an optimal structure of capital is a strategic decision, which must be harmonized with the overall strategy of the firm. Through its funding policy, the company must ensure, at any time, the appropriate volume of foreign equity in relation to its needs. The decision for a particular capital structure the company should take into account a number of risks associated with indebtedness, risks that may offset or even cancel its positive effects.

  14. The virtual oil company

    International Nuclear Information System (INIS)

    Garibaldi, C.A.; Haney, R.M.; Ross, C.E.

    1995-01-01

    In anticipation of continuing declines in upstream activity levels over the next 15 years, the virtual oil company model articulates a vision of fewer, leaner, but financially stronger firms that concentrate only on their core competencies and outsource the rest through well-structured partnering arrangements. Freed from the ''clutter,'' these leading companies will be in better position to focus on those opportunities that offer the potential for renewed reserve and revenue growth

  15. A strategy for company improvement.

    Science.gov (United States)

    Howley, L

    2000-03-01

    Strategies based on the kaizen methodology are designed to continuously improve company performance without the need for large capital investments. This article looks at how one company used simple kaizen principles to its advantage, achieving 67% increase in productivity and 10% reduction in the standard cost of product.

  16. COMPANY PERFORMANCE MEASUREMENT AND REPORTING METHODS

    Directory of Open Access Journals (Sweden)

    Nicu Ioana Elena

    2012-12-01

    Full Text Available One of the priorities of economic research has been and remains the re-evaluation of the notion of performance and especially exploring and finding some indicators that would reflect as accurately as possible the subtleties of the economic entity. The main purpose of this paper is to highlight the main company performance measurement and reporting methods. Performance is a concept that raises many question marks concerning the most accurate or the best method of reporting the performance at the company level. The research methodology has aimed at studying the Romanian and foreign specialized literature dealing with the analyzed field, studying magazines specialized on company performance measurement. If the financial performance measurement indicators are considered to offer an accurate image of the situation of the company, the modern approach through non-financial indicators offers a new perspective upon performance measurement, which is based on simplicity. In conclusion, after the theoretical study, I have noticed that the methods of performance measurement, reporting and interpretation are various, the opinions regarding the best performance measurement methods are contradictive and the companies prefer resorting to financial indicators that still play a more important role in the consolidation of the company performance measurement than the non-financial indicators do.

  17. The environmental policy of companies: evolutions and perspectives; La politique environnementale des entreprises: evolutions et perspectives

    Energy Technology Data Exchange (ETDEWEB)

    Demarq, F.; Martin, V.

    1999-07-01

    This document presents the stakes of the environmental management in French companies and the role played by the French agency of environment and energy mastery (ADEME) in adapting the French environmental plan, developed by the public authorities, to the small and medium-size companies and industries. The risks of environmental impact are numerous and linked with a bad mastery of the consumption of raw materials, energy and water and with a bad control of waste effluents (impact on ecosystems and on public health). In order to facilitate the application of the environmental plan, the international standard organization (ISO) has developed the series of ISO 14000 standards. This work was carried out by the technical committee 207 which has developed a common approach for the environmental management of processes and products. This paper focusses on the ISO 14001 standard, on its philosophy and on its accreditation procedure, and on the application of the European eco-audit regulation for the promotion of the continuous improvement of the environmental performances of companies. The Ademe has developed the 'company environment plan' (PEE) in order to define, grade and quantify the objectives of an environmental policy at the scale of companies. Different types of environmental indicators can be defined to characterize the environmental impact of the activities of companies and reported in an 'environmental report' in order to precise the financial effort made by companies to respect the regulations or to evaluate the possible financial consequences of the non-respect of the environmental regulations. (J.S.)

  18. 7 CFR 226.21 - Food service management companies.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Food service management companies. 226.21 Section 226... § 226.21 Food service management companies. (a) Any institution may contract with a food service management company. An institution which contracts with a food service management company shall remain...

  19. 12 CFR 225.124 - Foreign bank holding companies.

    Science.gov (United States)

    2010-01-01

    ... SYSTEM BANK HOLDING COMPANIES AND CHANGE IN BANK CONTROL (REGULATION Y) Regulations Financial Holding Companies Interpretations § 225.124 Foreign bank holding companies. (a) Effective December 1, 1971, the... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Foreign bank holding companies. 225.124 Section...

  20. The impact of high performance work systems in Irish companies: an examination of company and employee outcomes

    OpenAIRE

    Mkamwa, Thadeus F.

    2010-01-01

    This study examines the impact of High Performance Work Systems (HPWS) on company and employee-level performance outcomes. At the company level, the study examines the outcomes of HPWS usage on innovation, productivity and turnover. The study uses data collected from 132 companies in Ireland who participated in a general manager (GM) and human resource (HR) manager survey conducted in 2006. This study shows that an extensive application ...

  1. Venture capital and efficiency of portfolio companies

    Directory of Open Access Journals (Sweden)

    A. Thillai Rajan

    2010-12-01

    Full Text Available Venture Capital (VC has emerged as the dominant source of finance for entrepreneurial and early stage businesses, and the Indian VC industry in particular has clocked the fastest growth rate globally. Academic literature reveals that VC funded companies show superior performance to non VC funded companies. However, given that venture capitalists (VCs select and fund only the best companies, how much credit can they take for the performance of the companies they fund? Do the inherent characteristics of the firm result in superior performance or do VCs contribute to the performance of the portfolio company after they have entered the firm? A panel that comprised VCs, an entrepreneur and an academic debated these and other research questions on the inter-relationships between VC funding and portfolio firm performance. Most empirical literature indicates that the value addition effect dominates the selection effect in accounting for the superior performance of VC funded companies. The panel discussion indicates that the context as well as the experience of the General Partners in the VC firms can influence the way VCs contribute to the efficiency of their portfolio companies.

  2. Financial management of the construction company

    Directory of Open Access Journals (Sweden)

    Antosova, Karolina

    2016-12-01

    Full Text Available This paper informs about the financial management in the construction company. The work describes problems of the management, its tasks, goals, dependencies on the size of the construction company and progress in the construction production and also introduce topic of the risks in the construction business. Also controlling and reporting in the construction company together with basic tools are described in example of Metrostav a.s. in this work.

  3. 75 FR 13168 - American Vantage Companies; Notice of Application

    Science.gov (United States)

    2010-03-18

    ...] American Vantage Companies; Notice of Application March 11, 2010. AGENCY: Securities and Exchange... Investment Company Act of 1940 (the ``Act''). Summary of Application: American Vantage Companies requests an order declaring that it has ceased to be an investment company. Applicant: American Vantage Companies...

  4. Valuation of oil companies - Implications for corporate behaviour

    International Nuclear Information System (INIS)

    Osmundsen, Petter

    2002-06-01

    The report discusses control signals given by the stock market to listed companies and relates this to agency theory. Oil companies are used as a case. The market responds to financial signals from the companies. The market response on various financial indicators represents an implicit incentive scheme for the companies. This is described and the adaptation of the companies is discussed. In addition, the report deals with the significance of a threat of acquisition, and private vs. public ownership

  5. INNOVATION MANAGER AND HIS POSITION IN COMPANY

    Directory of Open Access Journals (Sweden)

    KATEŘINA HRAZDILOVÁ BOČKOVÁ

    2010-12-01

    Full Text Available The presented paper deals with the importance of innovation manager in company. It analyses the actual state of definition of innovation manager in companies, it is dealing with their qualities and qualities of ideal innovation manager. The paper solves the placement of position of innovation manager into the company organization structure. It recommends the ideal placement of innovation manager position in the organization structure in company working in “Production, sale and operation of amusement and gaming technology”.

  6. Innovation manager and his position in company

    Directory of Open Access Journals (Sweden)

    Kateřina Hrazdilová Bočková

    2011-04-01

    Full Text Available The presented paper deals with the importance of innovation manager in company. It analyses the actual state of definition of innovation manager in companies, it is dealing with their qualities and qualities of ideal innovation manager. The paper solves the placement of position of innovation manager into the company organization structure. It recommends the ideal placement of innovation manager position in the organization structure in company working in “Production, sale and operation of amusement and gaming technology”.

  7. Starting a Chinese Sauce Company in Helsinki

    OpenAIRE

    Shu, Bing; Shi, Jianan

    2017-01-01

    The thesis is about starting-up a Chinese sauce company in Helsinki. The introduction is about the history of Laoganma company and the missions of a branch company in Helsinki, as well as the aims of the project. The part about market research includes the current situation of Finnish sauce market and a SWOT analysis for a Finnish market entrance. Also, a successful case reflects the developed way for the company. Then, the price and location are defined in the thesis. Sales strategi...

  8. The oil companies in 1998

    International Nuclear Information System (INIS)

    Cueille, J.Ph.

    1999-01-01

    The drop in the price of crude oil has had a strong impact on oil companies earnings in 1998: for the first three-quarters, profits were down by an average 30 %. The performance levels attained by the refining-distribution activities, generally on a upwards trend, were not able to compensate for the sharp decrease in upstream earnings. Given these unfavorable circumstances, a number of companies are cutting back on capital investment projects. Unable to make further internal cost reductions on the same scale as before, oil companies are seeking to realize productivity gains through regional partnerships or large-scale mergers that, to some extent, could modify the traditional oil industry ranking

  9. Companies investments on Private Equity/Venture Capital market

    Directory of Open Access Journals (Sweden)

    Zbigniew Drewniak

    2009-12-01

    Full Text Available One of the investors on Private Equity/Venture Capital market are corporations. The share of companies in total funds raised by PE/VC funds is still on the very low level. Beside indirect investments, companies invest directly, creating special entities in one corporate structure. Capital gains are one of the advantages of these investments for companies. However, the companies have also other purposes like the acquirement and the development of new technologies, as well as the transfer of knowledge. The participation of PE/VC fund in the investment process results in the support for company expansion and the creation of company value.

  10. Practices for Green it in an Educational Company to Promote Environmental Responsibility

    Directory of Open Access Journals (Sweden)

    Floriana Nascimento Pontes

    2015-08-01

    Full Text Available Environmental problems and preservation of natural resources, global warming, energy economy and sustainability have been the subject of interest organizations, especially with regard to information technology, as electronics waste can seriously impact the environment. Practices are adopted by various organizations and the study in question is about an education company, analyzing its actions, strategies and the media used for awareness of its customers and society, the IT (Information Technology Green techniques employed so there is sustainability and in order to serve as a reference for companies in the same business. The method used to carry out the survey information was through an opinion poll conducted among employees who work in IT areas, purchase of materials and organization infrastructure maintenance, and they reported the amounts of equipment and parts discarded by the institution and Green IT practices they that are wanting to adopt, and these employees act as influencers on managers so decision-making for managing their technology ecosystems had as little impact as possible on the environment. The results of the analysis, quantification of discarded parts and what is the most prevalent type, such as ink cartridges, toner and CRT monitors, were relevant to the company managers, who take action, but did not have a dimension of the amount of e-waste discarded annually, and they can later state the predominant chemical elements in each that can cause environmental impact and can serve as model for other similar companies.

  11. The 1988 Directory of Educational Software Publishing Companies.

    Science.gov (United States)

    Electronic Learning, 1988

    1988-01-01

    Based on questionnaires sent to educational software companies in January 1988, this directory lists 78 companies. Information given includes company address, curriculum subject areas for which the company publishes software, types of machines and operating systems on which the software operates, and grade level for which it is targeted. (LRW)

  12. Activity-Based Costing Using Multicriteria Drivers: An Accounting Proposal to Boost Companies Toward Sustainability

    Directory of Open Access Journals (Sweden)

    Heitor F. Marinho Neto

    2018-05-01

    Full Text Available Recognizing that natural environment is reaching its maximum limits in providing resources and diluting the waste generated by human production systems, efforts toward more sustainable production systems are mandatory to secure the development of future generations. For this purpose, changing the productivity model adopted by companies that are almost exclusively rooted on circulating money to generate profit, named business as usual, is an important issue. In this sense, an alternative would be establishing the relationship of stocks and flows of energy, material, and information with environmental, economic and social outcomes, thus resulting in new accounting approaches. This work aims to propose an activity-based costing (ABC based on multicriteria drivers including economic, emissions, and emergy (with an “m” values. The proposed ABC costing allocates each one of the multicriteria drivers into a specific part of the sustainability conceptual model, in an attempt to embrace a holistic perspective and allow for a sustainable-based decision, rather than considering purely economic drivers. The goal programming (GP method is considered so as to support a decision based on multicriteria aspects. Results show that the proposed accounting approach known as ABCsustain allows for decisions toward a company's sustainability by acting on both the amount and kind of a company's product that should be managed, as well as on the effective increase of a specific company's activity or process. The proposed ABCsustain could make the insertion of environmental issues into companies strategic planning more effective. It is expected that environmental issues go beyond a simple diagnoses and begin to be considered as action in factum in the companies' decisions toward achieving a more sustainable world system.

  13. CSR and technology companies: A study on its implementation, integration and effects on the competitiveness of companies

    Directory of Open Access Journals (Sweden)

    Juan Andres Bernal-Conesa

    2016-11-01

    Full Text Available Purpose: In this paper, a structural equation model is presented in order to explain the motivations of implementing Corporate Social Responsibility (CSR in Spanish technology companies and its linkage with others standardized management systems before CSR implementation. It also examines whether CSR influences the competitiveness of these companies. Design/methodology/approach: The study was conducted in companies located in Spanish Science and Technology Parks. For this study, a survey was sent and structural equation model was used. Findings and Originality/value: Model results show that there is a positive, direct and statistically significant relationship between the motivations, previous management systems, implementation of CSR and the real integration of CSR in the organization. Research limitations/implications: Limitations are determined by the technique used for the proposed model: structural equations, which assume linearity of the relationship between latent variables. Practical implications: Companies can use the results of this study as a foothold to enhance the integration of CSR based on previous management systems and take advantage of synergies between them, since the integration of CSR has a direct relationship with the competitiveness of the company. Originality/value: The link between the motivations of CSR, CSR actions and their integration in technology companies are reliably and empirically demonstrated.

  14. Approaching comparative company law

    OpenAIRE

    Donald, David C.

    2008-01-01

    This paper identifies some common errors that occur in comparative law, offers some guidelines to help avoid such errors, and provides a framework for entering into studies of the company laws of three major jurisdictions. The first section illustrates why a conscious approach to comparative company law is useful. Part I discusses some of the problems that can arise in comparative law and offers a few points of caution that can be useful for practical, theoretical and legislative comparative ...

  15. Dynamic Capabilities and Project Management in Small Software Companies

    DEFF Research Database (Denmark)

    Nørbjerg, Jacob; Nielsen, Peter Axel; Persson, John Stouby

    2017-01-01

    A small software company depends on its capability to adapt to rapid technological and other changes in its environment—its dynamic capabilities. In this paper, we argue that to evolve and maintain its dynamic capabilities a small software company must pay attention to the interaction between...... dynamic capabilities at different levels of the company — particularly between the project management and the company levels. We present a case study of a small software company and show how successful dynamic capabilities at the company level can affect project management in small software companies...

  16. 12 CFR 575.14 - Subsidiary holding companies.

    Science.gov (United States)

    2010-01-01

    ... follows: Federal MHC Subsidiary Holding Company Charter Section 1. Corporate title. The full corporate... subsidiary holding company available for distribution, in cash or in kind. Each share of common stock shall... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Subsidiary holding companies. 575.14 Section...

  17. IT support of commercial-production companies

    International Nuclear Information System (INIS)

    Hroch, A.

    2004-01-01

    Slovak electricity sector was built from sixties like common entity what can use synergic effects. In the 2002 reorganisation was done, there were created independent joint stock company. There were published new legislative acts, which opened Slovak electricity market for competition. The companies have to change their mine because a business is priority No. 1. Slovenske elektrarne, joint-stock company is under transformation process to build procedural guided trade-production company. As joint project is prepared a new system to control business in to a trading floor, including a risk management, which have to be supported by technological and information tools together with planing, scheduling, directing and controlling of the operation. The all system includes standard modules that fulfil their specific functions. (author)

  18. Economic benefits analysis of listed companies in radiation processing

    International Nuclear Information System (INIS)

    Zhang Yingming; Xu Tao; Zhang Yue; Yang Bin; Zhao Wenying

    2012-01-01

    Radiation processing industry is an important part of civilian nuclear technology and develop rapidly during the past decade. Radiation modification of new materials industries use new technology to promote new product development and application and get good economic benefit. There are problems and bottlenecks during the development, such as how to implement the guideline of optimize the industrial structure and upgrade the product, and adapt the market develop law and need. By analysing the typical listed companies in this field together with the domestic economic development condition and future situation, we give the development strategy and method in the future. (authors)

  19. 78 FR 11638 - Michigan Consolidated Gas Company, DTE Gas Company, DTE Gas Company; Notice of Petition

    Science.gov (United States)

    2013-02-19

    ... corporate name change from MichCon to DTE Gas, and pursuant to section 284.123 of the Commissions... Gas Company (DTE Gas) filed to institute a name change to both itself from MichCon to DTE Gas and to...

  20. Oil companies and human rights

    International Nuclear Information System (INIS)

    Chandler, Geoffrey

    1997-01-01

    This article highlights the need for oil companies in the future to take into account human rights in corporate decision making. The influence oil companies can bring to bear on government violating human rights, excuses for not voicing condemnation of abuses, and the 1948 Universal Declaration of Human Rights are discussed. (UK)

  1. Gamification in a Consulting Company

    NARCIS (Netherlands)

    Blaauw, Frank; Bazylevska, L.; Aiello, M.

    2014-01-01

    Gamification refers to the use of game-design elements in a non-gaming context. The consulting company Capgemini has set up a rudimentary Gamification platform to help motivating the people to do extra work for the company in their spare time. In order to re- ward people for this effort, they can

  2. The Limited Liability Company: An Analysis

    OpenAIRE

    Wayne Wells; Gary Yoshimoto

    1993-01-01

    In recent years, businesses in many states have been given the opportunity to select a new form in which to conduct business called the limited liability company. This form provides the advantage of the personal liability protection of a corporation, while being taxed as a partnership. If most states create the limited liability company and current issues of uncertainty are favorably resolved, the limited liability company should become the most advantageous business form for most small and m...

  3. 78 FR 43197 - Duke Energy Florida, Inc.; Florida Power & Light Company; Tampa Electric Company; Orlando...

    Science.gov (United States)

    2013-07-19

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [ER13-1922-000; ER13-1929-000; ER13-1932-000; NJ13-11-000] Duke Energy Florida, Inc.; Florida Power & Light Company; Tampa Electric Company; Orlando Utilities Commission; Notice of Compliance Filings Take notice that on July 10, 2013, Duke Energy...

  4. STATE REGULATION OF INVESTMENT INSURANCE COMPANIES IN UKRAINE

    Directory of Open Access Journals (Sweden)

    О. Zaletov

    2016-03-01

    Full Text Available In the article the essence of investment insurance company. The role and importance of investment of insurance companies on formation of investment resources in the economy. The essence of the definition of "investment potential of insurance companies" and its relationship with the definition of "financial strength of insurance companies' insurance and potential insurance companies." By analyzing the structure and dynamics of aggregate investment portfolio of insurance organizations of Ukraine in 2008-2015 years defined contribution insurance sector in the formation of investment resources. The problems and prospects of the investment potential of the insurance market of Ukraine. Directions of improvement of state regulation of investment of insurance companies in Ukraine.

  5. 12 CFR 583.20 - Savings and loan holding company.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Savings and loan holding company. 583.20... REGULATIONS AFFECTING SAVINGS AND LOAN HOLDING COMPANIES § 583.20 Savings and loan holding company. The term savings and loan holding company means any company that directly or indirectly controls a savings...

  6. State companies dominate non-U.S. OGJ100

    International Nuclear Information System (INIS)

    Beck, R.J.; Thrash, L.A.

    1991-01-01

    This paper reports on state owned oil and gas companies which dominate the OGJ100 list of major non U.S. holders of petroleum reserves. Many state companies report only production and reserves information and do not report financial data. Therefore, the companies cannot be ranked by financial data, as they are in the OGJ300. They instead are listed by region, based on location of companies' corporate headquarters. The top 20 companies in crude oil production and reserves are shown. The leading nongovernment company in both reserves and production is Royal Dutch/Shell Group - No. 11 in worldwide liquids reserves and No. 6 in liquids production. Crude oil reserves of the top 20 companies moved up less than 1% last year, increasing 401.5 billion bbl. The year before, when there were substantial reserves adjustments, the top 20 posted an increase of 139.3 billion bbl

  7. CHANGING ORGANIZATIONAL CULTURE IN A ROMANIAN COMPANY

    Directory of Open Access Journals (Sweden)

    CRIVEANU Maria Magdalena

    2016-08-01

    Full Text Available The focus on studying the issue of change, migrated from the attention towards western countries, struggling with the growing spread of globalization, which affects all the changes in the environment, to the former socialist countries of Central and Eastern Europe, which have undergone dramatic changes since 1989. The most disturbing event was the transition from the centralized economy system to the market economy system, which led to a series of mutations at both psychological and organizational level. In this context, this article aims to identify both the dominant type of culture in the largest retail company in Romania and the dominant type of culture in other similar companies. This research project aims at studying the culture and its specificity within the company, but also its impact on society and on the organization. The issue at stake is a retail company in Romania, in which we tried to identify the dominant culture within the company and culture desired by its employees. We also conducted a parallel between the culture type identified in the Romanian company and the type of culture identified in other companies. The research results can be a starting point for the manager charged with change, as he can easily identify discrepancies between the dominant culture and culture desired by employees

  8. Marketing potential of industrial companies of Ukraine

    Directory of Open Access Journals (Sweden)

    O.V. Oliynyk

    2016-03-01

    Full Text Available The article determines the essence of the marketing potential of the company as a part of improving the efficiency of the company’s activity forming a united mechanism along with industrial and financial subsystems. The components of the total potential of the company, the factors forming structure of the marketing potential of the company and the approaches to the evaluation of such a potential of the company are considered. It is determined that the marketing potential of the company integrates all the marketing resources, reserves and the possibility of their use, and the functioning as well as development of the system are subjected to the achievement of the main company’s goals. The differences in the interpretation of economic, market and marketing potential of the company are identified, although they are related to the subject of entrepreneurship, but they differ in their essence. The substantiation of the essence of marketing potential of the company, the development of an effective mechanism of its management with the possibility of evaluation will contribute to the maximum satisfaction of interests of information consumers’ groups, the formation of strategic directions of the activity, making management decisions at the micro level, the effective functioning in the internal and external markets.

  9. Application of the Materials Requirement Planning (MRP in the Pharmaceutical Laboratory Oriente

    Directory of Open Access Journals (Sweden)

    Elena Saumell–Fonseca

    2015-12-01

    Full Text Available In the logistics management of any business organization the allocation of material resources is very important, both for its dynamic approach to the internal processes of the company, as the pursuit of customer satisfaction, enabling the fulfillment of their goals efficiently and effectively. In this context, are used with effective results the models of Material’s Requirements Planning (MRP which allow to plan and control the demands for materials and production capacities in companies, conjugating with orders’s delivery dates, so is a tool proven effective, especially in the conditions of the Cuban economy. The present work has as objective to apply a MRP model in drugs manufacturing in the Company Laboratory Oriente in Santiago de Cuba, based on a theoretical and practical analysis for application of MRP tool using the WinQSB software. 

  10. DESIGN OF EXPERIMENTS IN TRUCK COMPANY

    Directory of Open Access Journals (Sweden)

    Bibiana Kaselyova

    2015-07-01

    Full Text Available Purpose: Design of experiment (DOE represent very powerful tool for process improvement vastly supported by six sigma methodology. This approach is mostly used by large and manufacturing orientated companies. Presented research is focused on use of DOE in truck company, which is medium size and service orientated. Such study has several purposes. Firstly, detailed description of improvement effort based on DOE can be used as a methodological framework for companies similar to researched one. Secondly, it provides example of successfully implemented low cost design of experiment practise. Moreover, performed experiment identifies key factors, which influence the lifetime of truck tyres.Design/methodology: The research in this paper is based on experiment conducted in Slovakian Truck Company. It provides detailed case study of whole improvement effort, together with problem formulation, design creation and analysis, as well as the results interpretation. The company wants to improve lifetime of the truck tyres. Next to fuel consumption, consumption of tyres and their replacement represent according to them, one of most costly processes in company. Improvement effort was made through the use of PDCA cycle. It start with analysis of current state of tyres consumption. The variability of tyres consumption based on years and types was investigated. Then the causes of tyres replacement were identified and screening DOE was conducted. After a screening design, the full factorial design of experiment was used to identify main drivers of tyres deterioration and breakdowns. Based on result of DOE, the corrective action were propose and implement.Findings: Based on performed experiment our research describes process of tyres use and replacement. It defines main reasons for tyre breakdown and identify main drivers which influence truck tyres lifetime. Moreover it formulates corrective action to prolong tyres lifetime.Originality: The study represents full

  11. Social Capital, ICT Use and Company Performance

    DEFF Research Database (Denmark)

    Scupola, Ada; Steinfield, Charles; Lopez-Nicolas, Carolina

    2010-01-01

    to information and opportunity predicted company performance, particularly for small start-up companies. The pattern of results complements prior work that establishes the importance of social capital in regional business clusters by demonstrating how certain ICT uses complement personal relationships to enhance......This study explores how some uses of ICTs, as well as having social capital and other means of access to knowledge resources, are related to company performance in a knowledge-intensive business cluster. Data were collected through a survey of companies in the Medicon Valley biotech region located...... in Denmark and Southern Sweden. Responding companies included established producers of biotechnology-related products as well as small biotechnology start-up firms emphasizing research and development.  The results suggest that when ICT use was aimed at accessing and enhancing human and intellectual capital...

  12. Social Capital, ICT Use and Company Performance

    DEFF Research Database (Denmark)

    Steinfield, Charles; Scupola, Ada; López-Nicolás, Carolina

    2009-01-01

    to information and opportunity predicted company performance, particularly for small start-up companies. The pattern of results complements prior work that establishes the importance of social capital in regional business clusters by demonstrating how ICT use complements personal relationships to enhance......This study explores how some kinds of ICT uses, as well as social capital and other means of access to knowledge resources, are related to company performance in a knowledge-intensive business cluster. Data were collected through a survey of companies in the Medicon Valley biotech region located...... in Denmark and Southern Sweden. Responding companies included established producers of biotechnology-related products as well as small biotechnology start-up firms emphasizing research and development.  The results suggest that when ICT use was aimed at accessing and enhancing human and intellectual capital...

  13. 12 CFR 225.111 - Limit on investment by bank holding company system in stock of small business investment companies.

    Science.gov (United States)

    2010-01-01

    .... L. 90-104, 81 Stat. 268, 270), a national bank may invest in stock of small business investment... system in stock of small business investment companies. 225.111 Section 225.111 Banks and Banking FEDERAL... Limit on investment by bank holding company system in stock of small business investment companies. (a...

  14. Innovation strategies for generic drug companies: moving into supergenerics.

    Science.gov (United States)

    Ross, Malcolm S F

    2010-04-01

    Pharmaceutical companies that market generic products generally are not regarded as innovators, but rather as companies that produce copies of originator products to be launched at patent expiration. However, many generics companies have developed excellent scientific innovative skills in an effort to circumvent the defense patents of originator companies. More patents per product, in terms of both drug substances (process patents and polymorph patents) and formulations, are issued to generics companies than to companies that are traditionally considered to be 'innovators'. This quantity of issued patents highlights the technical knowledge and skill sets that are available in generics companies. In order to adopt a completely innovative model (ie, the development of NCEs), a generics company would require a completely new set of skills in several fields, including a sufficient knowledge base, project and risk management experience, and capability for clinical data evaluation. However, with relatively little investment, generics companies should be able to progress into the so-called 'supergeneric' drug space - an area of innovation that reflects the existing competencies of both innovative and generics companies.

  15. COMPARATIVE ANALYSIS OF INNOVATION ASPECT EVIDENCE IN CONSTRUCTION AND MULTI-SECTOR COMPANIES

    OpenAIRE

    Ricardo Floriani; Ilse Maria Beuren; Nelson Hein

    2010-01-01

    The goal of this study is to make a comparative analysis of innovation aspect evidence among construction and multi-sector companies. Descriptive research was done through a content analysis of administration reports from 2005 to 2007. From the researched material, 14 aspects of innovations were extracted, which offer the basis to the content analysis. Two non-probability samples were developed, the first consisting of 22 multi-sector businesses, within 18 economic sectors, which comprises th...

  16. Neuroscience within companies: some case studies

    Directory of Open Access Journals (Sweden)

    Maria Emanuela Salati

    2017-04-01

    Full Text Available It is possible to understand many crucial processes within organizations such as change planning and management, training, decision making and leadership thanks to organisational neuroscience. For example, poorly managed change can result in alarm messages within our brains. Managers must be aware of how their words, emotions and conduct have a significant impact on team mood and results. Another fast-growing area of research is neuromarketing, thanks to company investments. This article presents a success story: a company that, faced with the need to change its selling proposition, uses neurometric techniques to analyse possible resistance of the sales force and then acted accordingly. Even training can significantly improve company efficiency thanks to neuroscience. This article also discusses some experiments carried out by the Training Department of a large public transport company.

  17. A research company in transition

    International Nuclear Information System (INIS)

    Hatcher, S.R.

    1989-01-01

    The role of Atomic Energy of Canada Ltd's Research Company is to perform the research, development, demonstration and marketing needed to apply nuclear sciences and their associated technologies for the maximum benefit of Canada. This article by its president, Dr S R Hatcher, describes the Research Company as it attempts to fulfil its mission in very altered circumstances. (Author)

  18. Company's Data Security - Case Study

    Science.gov (United States)

    Stera, Piotr

    This paper describes a computer network and data security problems in an existing company. Two main issues were pointed out: data loss protection and uncontrolled data copying. Security system was designed and implemented. The system consists of many dedicated programs. This system protect from data loss and detected unauthorized file copying from company's server by a dishonest employee.

  19. Chinese Companies in Switzerland

    Directory of Open Access Journals (Sweden)

    Esther Kessler

    2014-10-01

    Full Text Available In recent years, some of China’s leading firms have made headlines with their European expansion, by either opening new facilities or by acquiring or merging with significant enterprises in Europe. The goal of this paper is to contribute to the existing literature by examining Chinese enterprises expanding into Switzerland. The study also allows some conclusions for Chinese companies entering Central and Eastern Europe. We analyze via interviews the motivations of Chinese companies to expand into Switzerland as well as their behavior and the impediments in their internationalization process. Our findings show that Chinese companies fail to take advantage of certain benefits of western economies (such as open information and stable rule of law. To move forward efficiently, they should develop competence in dealing systematically with readily available market information, building professional networks that recognize a separation between business life and personal life, and managing their Chinese and foreign employees in the foreign cultural environment.

  20. Legislative, educational, policy and other interventions targeting physicians' interaction with pharmaceutical companies: a systematic review.

    Science.gov (United States)

    Alkhaled, Lina; Kahale, Lara; Nass, Hala; Brax, Hneine; Fadlallah, Racha; Badr, Kamal; Akl, Elie A

    2014-07-01

    Pharmaceutical company representatives likely influence the prescribing habits and professional behaviour of physicians. The objective of this study was to systematically review the effects of interventions targeting practising physicians' interactions with pharmaceutical companies. We included observational studies, non-randomised controlled trials (non-RCTs) and RCTs evaluating legislative, educational, policy or other interventions targeting the interactions between physicians and pharmaceutical companies. The search strategy included an electronic search of MEDLINE and EMBASE. Two reviewers performed duplicate and independent study selection, data abstraction and assessment of risk of bias. We assessed the risk of bias in each included study. We summarised the findings narratively because the nature of the data did not allow a meta-analysis to be conducted. We assessed the quality of evidence by outcome using the GRADE methodology. Of 11 189 identified citations, one RCT and three observational studies met the eligibility criteria. All four studies specifically targeted one type of interaction with pharmaceutical companies, that is, interactions with drug representatives. The RCT provided moderate quality evidence of no effect of a 'collaborative approach' between the pharmaceutical industry and a health authority. The three observational studies provided low quality evidence suggesting a positive effect of policies aiming to reduce interaction between physicians and pharmaceutical companies (by restricting free samples, promotional material, and meetings with pharmaceutical company representatives) on prescription behaviour. We identified too few studies to allow strong conclusions. Available evidence suggests a potential impact of policies aiming to reduce interaction between physicians and drug representatives on physicians' prescription behaviour. We found no evidence concerning interventions affecting other types of interaction with pharmaceutical

  1. Print Still Matters in an E-Learning World, and Training Companies Need to Properly Manage It

    Science.gov (United States)

    Kriesen, Gretchen L.

    2011-01-01

    This report demonstrates how the application of Behavioral Systems Analysis (BSA) methods assisted in assessing a small training company's Print Production Management (PPM) system. PPM is the process by which printed materials are conceptualized, estimated, released to a commercial printer, proofed, and delivered to the client. The current PPM…

  2. Zenn Motor Company

    Energy Technology Data Exchange (ETDEWEB)

    Clifford, I. [Zenn Motor Company, Toronto, ON (Canada)

    2010-07-01

    Zenn Motor company is a leader in the electric vehicle space and builds and markets a low speed vehicle known as the zero emission, no noise (ZENN). This presentation provided background information on the Zenn Motor Company as well as on EEStor, a company that develops four-wheeled vehicles and that is seeking partners to fund the development for a modified barium titanate-based ultracapacitor. In 2004, ZENN entered into a technology agreement with EEStor that secured certain exclusive and non-exclusive rights to purchase and deploy EEStor's EESU technology as part of its ZENNergy solutions in several markets, including exclusive rights for new four-passenger vehicles with a curb weight of up to 1,400 kilograms; exclusive rights for the neighbourhood electric vehicles (NEV) and golf carts market; exclusive rights for utility vehicles; and exclusive rights for the aftermarket conversion to ZENNergy of any four-wheeled vehicles. The presentation also addressed ZENNergy and the art of integrating high energy drive solutions. Lessons learned and EEStor's technology attributes were discussed. A hypothetical case study was also offered. The presentation concluded with a discussion of EEStor technology status and opportunity horizons. It was concluded that a better battery is needed to enable the mass adoption of electric vehicles. tabs.

  3. Marketing strategy of the selected company

    OpenAIRE

    Vodstrčilová, Kateřina

    2010-01-01

    This bachelor thesis deals with the marketing strategy of the company Náš grunt, s.r.o., the operator of the farm food concept Náš grunt. The aim of the thesis is to analyse the marketing strategy of the company and to suggest possible improvements. The theoretical part of the thesis is focused on the marketing, the marketing process, the marketing strategy, the marketing mix and SWOT analysis. The practical part is based on the situation analysis and the marketing strategy of the company Náš...

  4. The limited liability company in Romania versus the limited liability company in the Republic of Moldova

    OpenAIRE

    Silvia Cristea; Nicoleta Cristina Ifrim

    2013-01-01

    The article presents parallel legislation in Romania and Republic of Moldova, in the matter of Limited Liability Company (LLC) Ltd, aiming to extract similarities and differences to draw reliable conclusions regarding the advantages of setting up this type of company in the two countries.

  5. Avaliação de transportadoras de materiais perigosos utilizando o método electre tri The eletre tri method applied to the evaluation of companies transporting hazardous materials

    Directory of Open Access Journals (Sweden)

    Helder Gomes Costa

    2004-08-01

    Full Text Available Neste trabalho apresenta-se uma metodologia para a classificação e escolha de prestadores de serviço para transporte de materiais perigosos, fundamentado na metodologia de Auxílio Multicritério à Decisão - AMD. A metodologia aqui proposta apresenta características que permitem considerar a subjetividade inerente ao processo de avaliação de desempenho dos Prestadores de Serviço, diferenciando-se, assim, de outros métodos de seleção de fornecedores de serviços de transportes. As particularidades da metodologia proposta, principalmente em relação à sua aplicabilidade, foram verificadas num caso em uma empresa distribuidora de combustíveis, com rede de postos em todo o Brasil.This article proposes a method for the classification and selection of hazardous materials transporters based on Multicriteria Decision Making (MCDM concepts. This approach involves characteristics that allow the subjectivity inherent to the process of evaluating the performance of Service Companies to be considered, thus differentiating it from other transport services supplier selection methods. The particularities of the proposed methodology, particularly insofar as its applicability is concerned, were assessed by means of a case study involving a fuel distribution company which owns gas stations throughout the country.

  6. Disclosure of Subsidiaries with Non-controlling Interest in Accordance with IFRS 12: Case of Materiality

    Directory of Open Access Journals (Sweden)

    Tereza Gluzová

    2016-01-01

    Full Text Available Consolidated financial statements present aggregated information for parent company and its subsidiaries. For non-wholly owned subsidiaries, International Financial Reporting Standards require non-controlling interest to be presented within consolidated equity to distinguish it from the amount of equity attributable to the shareholders of the parent. Since 2014, new standards on consolidation introduced broadened disclosure requirements for subsidiaries with material non-controlling interest. Definition of material non-controlling interest however is not included in the standards. The article provides the analysis of the financial statements published by companies listed on Prague Stock Exchange. Main focus is given to assessment criteria applied to identify material non-controlling interest. Consequently, study of compliance with the disclosure requirements for selected companies has been undertaken. The results of the analysis indicate whether value relevance of financial statements has been improved as a result of the new disclosures.

  7. Restructuring of SE, Plc - from a functionally managed company to a process managed commercial-production company

    International Nuclear Information System (INIS)

    Ravasz, V.

    2004-01-01

    The purpose of this presentation is to inform the participants about present changes currently occurred within Slovenske elektrarne, a. s. (SE, Plc). Changes are related to the liberalisation of the electricity market and expected accession of Slovakia to EU. To support its competitiveness, the SE, Plc became a customer-oriented company, prepared to the access of strategic investor. The paper includes the basic information about centralisation and project of Restructuring of SE, Plc., which has started in December 2003. The aim of Restructuring is the change from functionally managed company to a process managed commercial-production company

  8. Impact of company performances on the stock price: An empirical analysis on select companies in Serbia

    Directory of Open Access Journals (Sweden)

    Milošević-Avdalović Snežana

    2017-01-01

    Full Text Available The global financial crisis of the late 2007 has provoked unprecedented shocks to the world markets and weaken investors' confidence due to the turbulent movements and frequent changes of stock prices. Emerging capital markets suffer from unsatisfactory corporate governance, market manipulation and insider trade problems. In such circumstances, institutional investors, managers, analysts and other market participants are in constant search of the trading strategy that will outperform the market. This research is an instrument for the identification of the main determinants of stock prices on the Belgrade Stock Exchange. The panel data regression analysis includes 42 companies that represent the composition of the BelexLine index for the period from 2010 to 2014. The paper looks at the impact of specific (internal variables of companies, such as company size, return on assets, return on equity, earnings per stock, book value, price-earning ratio, price-to-book ratio and leverage and the stock price of companies that compose the BelexLine index. The results indicate that variables such as the size of the company measured by assets, return on assets, leverage, earnings per stock, book value and price-to-book ratio provide a unique contribution to a statistically significant predictor of stock prices.

  9. Design of POLCA material control systems

    NARCIS (Netherlands)

    Riezebos, J.

    2010-01-01

    POLCA is a material control system designed for make-to-order or engineer-to-order companies. These firms have to cope with a high variety of customised products, and strong pressure to provide short throughput times. POLCA constrains the amount of work in progress on the shop floor in order to

  10. Analysis of Marketing Strategy of Coca-Cola Company

    Institute of Scientific and Technical Information of China (English)

    刘燕华

    2017-01-01

    This study provides a report on marketing strategy adopted by the Coca-Cola Company. Included in the report are the various marketing and/or business issues and opportunities facing Coca-Cola Company, as wel as the characteristics of its current and potential customers. The report also provides a discussion of the various segmentation options available to Coca-Cola Company and then gives a recommendation of the most appropriate market segmentation that the company can focus in order to achieve profitable sales growth. An analysis of the company's strengths and weaknesses based on a proposed marketing mix for a positioning strategy is also given.

  11. Influence of new customs procedures and logistic security standards on companies competiveness – a Croatian company case study

    OpenAIRE

    Erceg, Aleksandar

    2014-01-01

    In today’s global market, companies are constantly confronted with the competition on the local, national and international level. Companies therefore use a variety of strategies and tools to become and/or remain competitive. Potential areas for cost reduction in companies are supply chain management and logistic and customs procedures. Implementation of various logistic standards in supply chain management can provide significant cost savings for the company’s daily operations an...

  12. The limited liability company in Romania versus the limited liability company in the Republic of Moldova

    Directory of Open Access Journals (Sweden)

    Silvia Lucia CRISTEA

    2013-06-01

    Full Text Available The article presents parallel legislation in Romania and Republic of Moldova, in the matter of Limited Liability Company (LLC Ltd, aiming to extract similarities and differences to draw reliable conclusions regarding the advantages of setting up this type of company in the two countries.

  13. A Strategic Analysis of a Valve Manufacturing Company

    OpenAIRE

    Schlesinger, Victor

    2012-01-01

    This paper describes the industry environment encountered by an Automatic Control Valve manufacturing company with a virtually global distribution network. Traditionally a differentiations strategy business, the company intends to penetrate the commodity sector of its market. The scope of the paper covers the industry and company overview, provides an external analysis to determine the competitive environment of the industry, and analyses the internal capabilities of the company. The paper ev...

  14. Personnel motivation in multinational companies : standardization and adaptation

    OpenAIRE

    Stepanyan, Anna

    2016-01-01

    With the increasing emergence of multinational companies and the increased popularity of these companies, the question of the organization of their activities becomes interesting for the HR community worldwide. These companies are renowned for deliberate management structure of human resources and their effective use. For effective use of employees’ skills and knowledge the company has to constantly motivate them by intrinsic and extrinsic motivational tools. Motivational tools which use a co...

  15. CONDITIONS OF FORMING OIL COMPANY INNOVATIVE DEVELOPMENT MODEL

    Directory of Open Access Journals (Sweden)

    A. N. Dmitrievsky

    2012-01-01

    Full Text Available Innovative development of contemporary RF oil industry enterprises and companies faces considerable difficulties. Main problems that hamper scientific and technological development and modernization of domestic oil companies are lack of demand for innovations, specific corporateculture of these companies and the country’s scientific and technological politics. Situation with advanced domestic technologies in the industry and their long-lasting and efficient use by Russian enterprises and companies is examined.

  16. Prediction of material damage in orthotropic metals for virtual structural testing

    OpenAIRE

    Ravindran, S.

    2010-01-01

    Models based on the Continuum Damage Mechanics principle are increasingly used for predicting the initiation and growth of damage in materials. The growing reliance on 3-D finite element (FE) virtual structural testing demands implementation and validation of robust material models that can predict the material behaviour accurately. The use of these models within numerical analyses requires suitable material data. EU aerospace companies along with Cranfield University and other similar resear...

  17. Implementation of the ABC Model in a Company Dealing with Extraction of Raw Materials

    Directory of Open Access Journals (Sweden)

    Radoslav Bajus

    2014-06-01

    Full Text Available ABC method is a new system for accurate product pricing, cost analysis of the causes of individual products and their optimization. The prices of products are accurately taken into account according to all relevant overhead costs in their actual context and relationships. Except of product costs, ABC method follows costs regarding customers, suppliers, distribution, transport, manufacturing, operational and security processes, management processes and other business activities. ABC method sees the company as a complex of interrelated activities and processes. ABC method represents more precise cost calculation for the product. The aim of the present article is to highlight the introduction of the ABC method to the enterprise and compare it with the traditional method. The result is to reduce costs by introducing ABC method to the enterprise.

  18. Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance

    Directory of Open Access Journals (Sweden)

    Ksenija Denčić-Mihajlov

    2016-04-01

    Full Text Available Purpose – This paper investigates mandatory and voluntary disclosure practices of non-financial listed companies on the Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in formulating recommendations for improving the quality and relevance of disclosed information. Design/methodology/approach – We focus on modeling both mandatory and voluntary disclosure indices for financial and non-financial information in order to evaluate the level of disclosure of 63 Serbian companies for reporting period 2012. Findings – We found the low level of both mandatory and voluntary disclosures. Concerning mandatary disclosure, the information that is least frequently disclosed by the sample companies are those related to the material content of the financial statements (information on changes in accounting estimates and corrections of fundamental errors in the previous period, as well as related companies. Serbian companies usually disclose information that contributes to their greater visibility. Similar to the mandatory disclosure, usually published voluntary information are mostly "neutral" from the point of impact on the values reported in the financial statements, which do not contribute to a better understanding of the financial position, profitability and cash flows of the company. Research limitations/implications – There is a limitation concerning the sample size (which is generally intrinsic to Serbian capital market size and the sample structure (research is limited to listed non-financial companies. The study covers the annual reports for 2012 which in Serbia coincides with a crisis period. The same research methodology could be applied on a larger and comprehensive database (non-listed companies and include period after 2012, which will allow the analysis of evolution of disclosure practices by companies within new accounting framework. Originality/value – The authors give

  19. KNOWLEDGE MANAGEMENT IN A COMPANY

    Directory of Open Access Journals (Sweden)

    Petrică Stoica

    2013-12-01

    Full Text Available All organisations are primarily interested in maintaining and increasing intellectual capital assets, and knowledge management represents only a manner of supporting the satisfaction of this interest and of laying stress on this type of assets. A mistaken conception, according to which at the level of a company there is a finite knowledge store that can be “managed”, reflects nothing but the fact that, at the beginning, many companies have overlooked the general aim of their business. The intangible part is immaterial, difficult to describe, quantify and measure. The intangible asset has and creates value and that is why the evaluation of intellectual property does not represent a simple activity. From a modern viewpoint, organisational learning does not consist only in obtaining new knowledge, but also considers its employment in carrying out the activities of the company, and so it contributes to the generation of new knowledge. The success of companies depends on the personnel’s ability to understand, manipulate and develop information. In case of epistemic economy, the improvement of the innovation capacity, the creation of value and wealth are based on the division of knowledge.

  20. How much cash does your company need?

    Science.gov (United States)

    Passov, Richard

    2003-11-01

    In late 2001, the directors of Pfizer asked that very question. And with good reason. After its 2000 merger with rival Warner-Lambert, the New York-based pharmaceutical giant found itself sitting on a net cash position of $8 billion, which seemed extraordinarily conservative for a company whose products generated $30 billion in revenues. Most large companies with revenues that healthy would increase leverage, thereby unlocking tremendous value for shareholders. But knowledge-intensive companies like Pfizer, this author argues, are in a class apart. Because their largely intangible assets (like R&D) are highly volatile and cannot easily be valued, they are more vulnerable to financial distress than are firms with a preponderance of tangible assets. To insure against that risk, they need to maintain large positive cash balances. These companies' decisions to run large cash balances is one of the key reasons their shares sustain consistent premiums. Only by investing in their intangible assets can knowledge-based companies hope to preserve the value of those assets. A company that finds itself unable to do so because unfavorable market conditions reduce its operating cash flows will see its share price suffer almost as much as if it were to default on its debts. By the same token, with the right balance sheet, knowledge companies can profitably insure against the risk of failing to sustain value-added investments in difficult times. An optimal capital structure that calls for significant cash balances is certainly at odds with the results of a traditional capital structure analysis, the author demonstrates, but it explains the financial policies of many well-run companies, from Pfizer to Intel to ChevronTexaco.

  1. Effect of Customer Satisfaction on Company Performance

    Directory of Open Access Journals (Sweden)

    Petr Suchánek

    2015-01-01

    Full Text Available The subject of this article is customer satisfaction and its impact on company performance through satisfaction with its products, including a comparison with the competition. Research was conducted in search of factors which affect customer satisfaction on the one hand and the performance of the company on the other hand. We constructed a model explaining what specific factors (affecting customer satisfaction have an impact on the performance of a company. This model can help management to better run the business and achieve higher performance. The article is based on research that focused on companies in the food industry in Czech Republic and on their customers. First, we found the financial performance of surveyed companies (based on indicators ROA, ROE and assets turnover and on this basis they have been divided on companies efficient and inefficient. Furthermore factors were identified (based on previous research of authors that have an impact on customer satisfaction (among these factors include product quality, customer requirements for product, comparison with competitive products, etc.. With the use of non-parametric statistical methods, logistic regression and discriminant analysis was analyzed, what factors affecting customer satisfaction also affect business performance.

  2. 75 FR 17796 - American Vantage Companies; Notice of Application

    Science.gov (United States)

    2010-04-07

    ...] American Vantage Companies; Notice of Application April 1, 2010. AGENCY: Securities and Exchange Commission... Act of 1940 (the ``Act''). Summary of Application: American Vantage Companies requests an order.... Applicant: American Vantage Companies (the ``Company''). Filing Dates: The application was filed on November...

  3. Norwegian company suppliers for the oil and gas exploitation in Norway and abroad 2003

    International Nuclear Information System (INIS)

    Kristiansen, Frode; Heum, Per; Vatne, Eirik; Wiig, Wibecke

    2004-09-01

    The Institute for Research in Economics and Business Administration has for the forth time monitored how Norwegian suppliers to the petroleum activity find their way to various markets. The data are valid for activities during 2003. The study is carried out among 413 companies at the business level and for 21 at the corporation level. The companies are mainly small and middle sized while the corporations that comprises several companies, are to be considered as large in the Norwegian context. 204 of the small and middle sized companies replied. In the group of larger corporations about 95 % replied. As the latter group is responsible for 80-90 % of the turnover in the Norwegian petroleum sector the total estimates in the investigation should be quite accurate. More than 90 % of the registered sales abroad may be contributed to 22 companies. It should therefore be possible to catch important development characteristics in the petroleum sector by focusing on 30-40 companies. Another structural characteristic is that the companies involved in petroleum activities rarely involve themselves in pure research and development activities. The current innovation is made in the context of solving specific challenges connected to reservoir, ocean depth, climate and distance and usually in relation to customers and suppliers. The petroleum sector had an average turnover of 39 % in their trade with foreign countries in 2003 which is an increase. The majority of the companies have a registered sale abroad. The tendency is increasing. The petroleum regions that receive the majority of the Norwegian sales during 2003 as previously, are the UK/North Sea, the USA/Canada and South East Asia/Australia. The sales to the Western Africa and South America are also considerable. The petroleum sector in Norway has achieved market positions over almost the entire globe in less than 10 years. With the collected data material as a basis it is estimated a 34 thousand million NOK petroleum

  4. TIME MANAGEMENT AND ITS IMPLEMENTATION AT PRODUCTION COMPANIES

    Directory of Open Access Journals (Sweden)

    Yurii Safonov

    2017-11-01

    Full Text Available The purpose and objectives. Time management is still not a very popular element in many enterprises, while its implementation significantly increases staff productivity and, ultimately, the effectiveness of the company. For this reason, the purpose of the article is to promote time management in a business environment by providing specific tools, principles, methods and systems, and to show its importance to the company and describe the influence of time management for the enterprise. Methods. The study used a generalization, systematization, empirical research, systematic and logical approach to the development of theoretical and methodological provisions for instrumental support management performance of the industrial enterprise. Results. Time management is one of the most important strategic tools of the modern manager. It can help both existing companies and companies that are just launched (the project. Practical implications. The current goal of time management as a mechanism to improve the efficiency of the company. Value/originality. To implement it, the company offered a popular time management system, allowing the company to increase the effectiveness of its activities.

  5. Expatriation on the strategy of internationalized companies

    Directory of Open Access Journals (Sweden)

    Shalimar Gallon

    2014-12-01

    Full Text Available This paper analyses the strategic role of the expatriation in the internationalization of the company. Expatriation should be minded as the result of a broader organizational strategy, representing one of the ways to articulate international and local strategies. A case study made on the Alpha Company has been presented in which 21 interviews were performed with professionals of the area and expatriates/repatriates. Alpha company has very emphasis in the world scenario and has a expatriation program of 12 years, nevertheless, has a lack of polices and more structured practices, due to its internationalization has been taken a larger dimension as the company was ready to deal with. It is pointed, however, that the same process have permitted several growing possibilities for professionals and the company as has presented many challenges to be overcome, like enhancement of the process training, repatriation planning, valorization and retention of the repatriate

  6. Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

    Directory of Open Access Journals (Sweden)

    Petra F. A. Dilling

    2016-09-01

    Full Text Available This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

  7. Chapter 3. The economical power of the company

    International Nuclear Information System (INIS)

    1998-01-01

    In the third chapter of this CD ROM the economic power of the Slovak Electric, Plc. (Slovenske elektrarne, a.s.), is presented. It consist of next paragraphs (1) Property of Slovak Electric, Plc, the company; (2) Position of the Company; (3) Business performance of the Company (Economic results, Installed capacity, Generation of electricity and heat; Electricity trade, Distribution of electricity and heat trade are reviewed); (4) Shareholdings in other companies and international co-operation

  8. Systemic interpretation and the judicial recovery of the possibility for companies in common

    Directory of Open Access Journals (Sweden)

    Juliana Hinterlang dos Santos Costa

    2015-06-01

    Full Text Available The Company in common was introduced by Brazilian law from the Civil Code of 2002 in its articles 986 to 990. In the previous period it was analyzed from the irregular company name or company and fact. The first was characterized by having written contract, but this was not brought to registration with the competent body and the second when there was no social contract. This study aims to analyze the figure of the Company in common, in the current legal system, from the majority interpretation that does not recognize the right to judicial recovery. It points out that this interpretation ignores: i principles governing the legal system and the economic subsystem; and ii that the current legislation allows their accountability before legal duties in labor spheres, tax, competitive and consumer. Under these main arguments is that they have highlighted the systematic interpretation to defend the right to judicial or extrajudicial recovery. So effective is legal certainty material.    Arraste e solte o arquivo ou link aqui para traduzir o documento ou a página da Web.Arraste e solte o link aqui para traduzir a página da Web.O tipo de arquivo que você soltou não é suportado. Tente outros tipos de arquivo.O tipo de link que você soltou não é suportado. Tente outros tipos de link. 

  9. Food safety management systems performance in African food processing companies: a review of deficiencies and possible improvement strategies.

    Science.gov (United States)

    Kussaga, Jamal B; Jacxsens, Liesbeth; Tiisekwa, Bendantunguka Pm; Luning, Pieternel A

    2014-08-01

    This study seeks to provide insight into current deficiencies in food safety management systems (FSMS) in African food-processing companies and to identify possible strategies for improvement so as to contribute to African countries' efforts to provide safe food to both local and international markets. This study found that most African food products had high microbiological and chemical contamination levels exceeding the set (legal) limits. Relative to industrialized countries, the study identified various deficiencies at government, sector/branch, retail and company levels which affect performance of FSMS in Africa. For instance, very few companies (except exporting and large companies) have implemented HACCP and ISO 22000:2005. Various measures were proposed to be taken at government (e.g. construction of risk-based legislative frameworks, strengthening of food safety authorities, recommend use of ISO 22000:2005, and consumers' food safety training), branch/sector (e.g. sector-specific guidelines and third-party certification), retail (develop stringent certification standards and impose product specifications) and company levels (improving hygiene, strict raw material control, production process efficacy, and enhancing monitoring systems, assurance activities and supportive administrative structures). By working on those four levels, FSMS of African food-processing companies could be better designed and tailored towards their production processes and specific needs to ensure food safety. © 2014 Society of Chemical Industry.

  10. Spreadsheet Decision Support Model for Training Exercise Material Requirements Planning

    National Research Council Canada - National Science Library

    Tringali, Arthur

    1997-01-01

    This thesis focuses on developing a spreadsheet decision support model that can be used by combat engineer platoon and company commanders in determining the material requirements and estimated costs...

  11. TOTAL REWARDS MODEL IN ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    Elena-Sabina HODOR

    2014-04-01

    Full Text Available Total Rewards Management is a subject of major importance for companies, because, by using models for this, firms can achieve their objectives of high performance. In order to analyse a validated total rewards model in Romanian Accounting and Consulting Companies, it is used The WorldatWork Total Rewards Model, which depict what contributes to applicant attraction and employee motivation and retention. Thus, the methodology of the previous survey is adjusted to the local context. The conclusions for the methodological aspects illustrate that the present research involves three strategic steps in order to achieve the objectives presented: the analysis of organizational environment of the companies from the sample, checking if Total Rewards Model proposed in the previous research is applicable for the same romanian companies from the previous survey, the analysing of the differences between results, and, if necessary, the adaptation of the model for Romania.

  12. Company profile: QuantuMDx group limited.

    Science.gov (United States)

    Burn, Jamie

    2013-07-01

    QuantuMDx Group Ltd (QMDx) is a group of companies based in the International Centre for Life, Newcastle upon Tyne, UK. The Group owns the founding patent and the exclusive worldwide license for, among others, the use of nanowires and nanotubes in DNA detection. It has further developed a patent estate around the functionalization of nanowires for DNA detection, and is working with commercial partners globally to produce the Q-POC™, a handheld point-of-care genetic testing device. This novel lab-on-a-chip technology integrates and automates the sample-to-result genetic testing process in a single microfluidic channel, incorporating novel lysis technologies, the filtration of cellular constituents to achieve DNA extraction and fractionation, a rapid, thermal PCR system, and nanowires functionalized with nucleic acid probes to capture targeted sequences of genetic material. The device further makes use of novel chemistries to boost the charge of nucleotides binding to the isolated material, increasing the sensitivity and read length of the device and making it capable of robust SNP and pathogen detection. Complete with a sophisticated software package, the Q-POC™ can detect binding events through changes in resistance and effectively convert genetic code into binary code, providing a simple display of the results, complete with treatment options. The competitive advantages of this system are the sensitivity and specificity of the nanowire detection system, the extremely low cost profile of the technology, and the speed of the process, which will allow the sample-to-result detection of targeted genetic material in less than 15 min.

  13. Disability as diversity in Fortune 100 companies.

    Science.gov (United States)

    Ball, Phoebe; Monaco, Gregory; Schmeling, James; Schartz, Helen; Blanck, Peter

    2005-01-01

    To investigate the inclusion of people with disabilities in the diversity policies of the most successful businesses in the United States, we examined the publicly available workforce and supplier diversity policies of the top 100 companies on Fortune Magazine's 2003 list of the 500 most profitable companies in the nation. The majority of these companies have extensive information about their diversity policies and practices available on their corporate website. The information was used to categorize the policies into those that include people with disabilities, do not define diversity, and enumerate what is meant by diversity (e.g. in terms of race or gender) but do not expressly mention disability. In addition, we looked beyond the diversity policies to information available on corporate websites relating to a variety of diversity initiatives. Findings suggest that the majority of the companies that top the Fortune 500 list have developed and implemented diversity policies. Of these, 42% have diversity policies that include people with disabilities in the definition of a diverse workforce. Furthermore, 47% of companies with workplace diversity policies discuss diversity in a way that neither expressly includes nor excludes people with disabilities. Far fewer (15%) supplier diversity policies include disability in the definition of diversity, but a significant number of companies use criteria that allow a business owner with a disability to benefit from the company's supplier diversity program. 2005 John Wiley & Sons, Ltd.

  14. Denials and delays of shipments in the transport of radioactive materials in Brazil

    International Nuclear Information System (INIS)

    Sobreira, Ana Celia F.; Bemelmans, Denise

    2007-01-01

    REM Industria e Comercio is a Brazilian private company which has been performing transport of radioactive material in Brazil for more than 15 years and is also experiencing this situation. In Brazil, over 50,000 shipments of radioactive materials are carried out every year, mostly for medical purposes. There are 4 airlines companies operating the domestic routes and only is currently accepting material of Class 7 (radioactive) for transport. When transporting by road, REM uses its own vehicles or hires associated cargo companies. For the sea transport, there is not a certified vessel for this kind of material in Brazil which increases the prices and makes the transport by this mode very expensive and more difficult. Reasons for denials have been identified as misinterpretation of the regulations, lack of harmonization between regulations, fear of indemnity costs for accidents, restrictive rules at ports not allowing storage of radioactive material in transit, frequent changes in modal regulations, lack of education and training of cargo handlers and the misconception of public perception concerning radiation risks. Seeking for local solutions, REM has organized meetings involving medical societies, competent authorities and carriers and has taken part on commissions for revising standards and regulations and trained cargo handling personnel as well. This paper addresses causes for delays and denials and reports identified domestic solutions. (author)

  15. 76 FR 35085 - Savings and Loan Holding Company Application

    Science.gov (United States)

    2011-06-15

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Savings and Loan Holding Company... Proposal: Savings Loan Holding Company Application. OMB Number: 1550-0015. Form Numbers: H-(e). Description... that no company, or any director or officer of a savings and loan holding company, or any individual...

  16. Why the oil companies lost solar

    International Nuclear Information System (INIS)

    Miller, Damian

    2013-01-01

    Solar energy is a growing source of electricity supply. Oil companies including BP and Shell recognized this early on and entered the solar industry when it was still in its relative infancy. These companies invested heavily in vertically integrated solar companies that were at one point among the largest in the world. But neither BP nor Shell was successful, and they both decided to exit the solar market. This stands as a paradox since such companies have the funds, the long-term perspectives, the management systems, the multinational presence and the lobbying clout to potentially succeed in this new energy industry. Why were they not successful, and why did they ultimately exit? This paper uses innovation theory to explore the reasons why large incumbent corporations typically fail to succeed in commercializing disruptive innovations at scale. Evidence from semi-structured interviews and discussions with former employees of BP Solar and Shell Solar confirm the explanatory power of key constructs from innovation theory in accounting for the big oil companies' experience with solar technology. Ultimately, the findings suggest that oil companies would have done better to treat their solar businesses as separate stand-alone entities. - Highlights: • This paper examines why BP and Shell were not successful in solar, and exited. • It finds innovation theory to be very helpful in answering the question. • The evidence from semi-structured interviews, press reports, and archival documentation is in line with innovation theory. • Both the theory and the findings offer a different way forward for future oil and gas entrants

  17. What are the consequences for Danish Fashion Premium Brand Companies to incorporate Ethical Fashion in their company structure?

    OpenAIRE

    Bartoli, Nicla; Nielsen, Amalie

    2014-01-01

    This paper is meant to investigate the topic of Ethical Fashion implemented in Danish Fashion Premium Brands Companies. In order to have an almost complete scientific paper, the group decided to formulate the folowing problem formulation “What are the consequences for Danish Premium Brand Companies to incorporate Ethical Fashion in their company structure?” With three main research question: The first one is focusing on how Ethical Fashion is defined in the Danish fashion industry, in order t...

  18. Pharmaceutical companies and healthcare providers: Going beyond the gift – An explorative review

    Science.gov (United States)

    Westra, Daan; Angeli, Federica; Paulus, Aggie; Struss, Marleen; Ruwaard, Dirk

    2018-01-01

    Introduction Interactions between pharmaceutical companies and healthcare providers are increasingly scrutinized by academics, professionals, media, and politicians. Most empirical studies and professional guidelines focus on unilateral donor-recipient types of interaction and overlook, or fail to distinguish between, more reciprocal types of interaction. However, the degree of goal alignment and potential for value creation differs in these two types of interactions. Failing to differentiate between these two forms of interaction between pharmaceutical companies and healthcare providers could thus lead to biased conclusions regarding their desirability. This study reviews the empirical literature regarding the effects of bilateral forms of interactions between pharmaceutical companies and healthcare providers in order to explore their effects. Material and methods We searched two medical databases (i.e. PubMed and Cochrane Library) and one business database (i.e. EBSCO) for empirical, peer-reviewed articles concerning any type of bilateral interaction between pharmaceutical companies and healthcare providers. We included quantitative articles which were written in English and published between January 1st, 2000 and October 31st, 2016, and where the title or abstract included a combination of synonyms of the following keywords: pharmaceutical companies, healthcare providers, interaction, and effects. Results Our search results yielded 10 studies which were included in our analysis. These studies focused on either research-oriented interaction or on education-oriented interaction. The included studies reported various outcomes of interaction such as prescribing behavior, ethical dilemmas, and research output. Regardless of the type of interaction, the studies either reported no significant effects or ambivalent outcomes such as affected clinical practice or ethical issues. Discussion and conclusion The effects of bilateral interactions reported in the literature are

  19. Working-life - A paradox in Knowledge-Intensive Companies

    DEFF Research Database (Denmark)

    Ipsen, Christine

    2004-01-01

    A Working-Life Paradox in Knowledge Intensive Companies Keywords: Knowledge work, knowledge management, working-life, consulting companies. The purpose of this article is to identify the influence knowledge-work has on working life of the personnel in knowledge-intensive companies, more precisely...

  20. Going Global: Key Insights from Two Mexican Companies

    Directory of Open Access Journals (Sweden)

    Martha RIVERA

    2015-12-01

    Full Text Available This paper explores how Mexican companies in different industries have achieved international expansion, while at the same time preserving local elements in executing their strategies. For this initial stage of research, the analysis focuses on two companies: a Grupo Bimbo, the number one company in the bakery industry worldwide and b KidZania, one of the world’s top indoor family entertainment centers. The research methodology is based on in-depth interviews with CEOs and key executives from the two companies done over a period of more than ten years. We have also used secondary data such as press releases and case studies. By contrasting their strategies and comparing them with those of other multinationals like Ford Motor Company and Santander Bank, we identified major issues that we condensed into 10 key insights. Understanding how these companies have struggled and succeeded in gaining international markets can help other companies tailor their own strategies. Our argument is that the typical simplified international expansion process is insufficient when companies need to compete in the global arena. Becoming an MNC implies handling an entire ecosystem: building local presence, establishing joint ventures or alliances with local companies, recruiting local talent, developing new business models, reshaping the value proposition, developing new brands or introducing traditional ones with a local flavor, and understanding the supply chain and routes to market. Therefore, a number of aspects have to be taken into consideration beyond just simply selecting a market. For certain companies in emerging markets, making the decision to grow internationally was not initially in their strategic vision, but economic liberalization in their home country and the threat of being purchased by an MNC from a developed country triggered the decision. There is a learning process in international expansion, and trial and error is common and useful. The

  1. Dossier: transport of radioactive materials

    International Nuclear Information System (INIS)

    Mignon, H.; Brachet, Y.; Turquet de Beauregard, G.; Mauny, G.; Robine, F.; Plantet, F.; Pestel Lefevre, O.; Hennenhofer, G.; Bonnemains, J.

    1997-01-01

    This dossier is entirely devoted to the transportation of radioactive and fissile materials of civil use. It comprises 9 papers dealing with: the organization of the control of the radioactive materials transport safety (safety and security aspects, safety regulations, safety analysis and inspection, emergency plans, public information), the technical aspects of the regulation concerning the transport of radioactive materials (elaboration of regulations and IAEA recommendations, risk assessments, defense in depth philosophy and containers, future IAEA recommendations, expertise-research interaction), the qualification of containers (regulations, test facilities), the Transnucleaire company (presentation, activity, containers for spent fuels), the packages of radioactive sources for medical use (flux, qualification, safety and transport), an example of accident during radioactive materials transportation: the Apach train derailment (February 4, 1997), the sea transport of radioactive materials (international maritime organization (OMI), international maritime dangerous goods (IMDG) code, irradiated nuclear fuel (INF) safety rules), the transport of radioactive materials in Germany, and the point of view from an external observer. (J.S.)

  2. Why companies should value passionate leaders

    NARCIS (Netherlands)

    D. de Cremer (David)

    2010-01-01

    textabstractIn times of corporate scandals, companies have a strong motive to create ethical awareness among their employees and increase the effectiveness of fairness policies. Many companies agree with the idea that when establishing an ethical climate, the right type of leadership is needed.

  3. Oil companies and village development in Nigeria

    International Nuclear Information System (INIS)

    Ikporukpo, C.O.

    1993-01-01

    The economic interest of oil companies and the oil-producing Third World countries, together with the technological handicaps and political considerations of the latter, provide the scenarios within which the two groups interact. In the early history of oil exploitation, the relationship was such that the oil companies had the final say in all matters. Furthermore, apart from the token royalty, no taxes were usually imposed on the exploration companies. The relationship between the oil companies and the host local communities, even in the developed countries, seems to be a replica of that between the companies and the host countries. There is the feeling in many of the local communities that they have gained little or nothing from petroleum exploitation. This is the case not only in the setting of a less developed country, such as Nigeria, but also in that of a developed country, such as the United States. In these communities, the adverse environment effect of oil exploitation is usually perceived as being overwhelming. (author)

  4. Business Alliances between Japanese and Taiwanese Companies

    OpenAIRE

    シンポ, ヒロヒコ; Hirohiko, Shimpo

    2012-01-01

    In the beginning of the 21^st century, the Information and Communication Technology (ICT) revolution is steadily progressing to build a new social infrastructure. In this process, Taiwanese companies are becoming increasingly significant. This paper illuminates the entire image of Taiwanese companies centering on the electronics industry. Although there is little research on Taiwanese companies, there is still less on their financial condition and their corporate governance. This paper aims t...

  5. Application of laser cladding to the aeroengine component. Koku engine buhin eno laser nikumori yosetsu no tekiyo

    Energy Technology Data Exchange (ETDEWEB)

    Morita, A [Ishikawajima-Harima Heavy Industries, Co. Ltd., Tokyo (Japan)

    1991-08-01

    Keeping the pace with recent development and application of laser cladding, hard-facing is used more frequently on turbine blades made of superalloys used in aeroengines. This paper explains the basic principles and features of laser hard-facing technique, welding parameters, and examples of practical use. Examples of practical use include application to turbine blades used in ALF502R-5 turbo fan engines for commuter aircraft and high-pressure turbine blades used in RB211 turbo fan engines for large passenger aircraft. In the former engine, improvement of abrasion resistance was intended at the shroud section where blades are in contact with each other, for which inconel was used as the base material and CO-group alloy as the welding material. The welding used a powder supply system with a laser generator oscillating CO{sub 2} at 5 kW and employing a beam collecting mirror plus scanner to attain a beam covering wider width. Faces with higher performance were obtained than by the conventional TIG welding, and the finishing time was decreased largely. 2 refs., 9 figs., 3 tabs.

  6. Physical-chemical treatment of rainwater runoff in recovery and recycling companies: lab-scale investigation.

    Science.gov (United States)

    Blondeel, E; De Wandel, S; Florin, R; Hugelier, S; Chys, M; Depuydt, V; Folens, K; Du Laing, G; Verliefde, A; Van Hulle, S W H

    2017-08-10

    Scrap material recovery and recycling companies are producing wastewater in which common pollutants (such as COD, nutrients and suspended solids), toxic metals, polyaromatic hydrocarbons (PAH) and polychlorinated biphenyls (PCB) frequently can exceed the discharge limits. Lab-scale optimisation of different possible physical-chemical treatment techniques was performed on the wastewater originating from three different companies in view of further testing at pilot-scale testing and implementation at full-scale. The lab-scale tests demonstrate that sedimentation or hydrocyclone treatment as stand-alone technique cannot be used for proper treatment of this type of wastewater. Dual bed filtration or coagulation/flocculation proved to be more promising with removal efficiencies of about 71-95% (dual bed filtration) and 61-97% (coagulation/flocculation) for the above-mentioned pollutants (metals, PAH and PCB).

  7. FACTORS INFLUENCING INSOLVENCY AT THE LEVEL OF COMPANIES

    Directory of Open Access Journals (Sweden)

    Gabriel-Constantin MORAR

    2016-07-01

    Full Text Available The purpose of the study from the present work was to assess the risk of insolvency at the level of companies in Romania, via an analysis based on the calculation of financial ratios as significant for the state of companies. The correlations established between the values of financial rates and their influence upon the state of insolvency were tested using the logistic model and the probability model on a data sample consisting of a total of ten companies, grouped into companies in insolvency and companies with healthy financial statements having as reference period 2008 - 2012. The results of the study point to the direct influence of indebtedness and speed of rotation of the insolvency claims.

  8. 18 CFR 367.14 - Transactions with associate companies.

    Science.gov (United States)

    2010-04-01

    ... all transactions with associate companies. The statements may be required to show the general nature... associate companies. 367.14 Section 367.14 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005...

  9. Analisa Strategi E-Marketing dan Implementasinya pada Rental Company

    Directory of Open Access Journals (Sweden)

    Meyliana Meyliana

    2011-05-01

    Full Text Available Customers are the main key for persistence of a company. The company could arrange old customers and attract new customers, as marketing event. Marketing is one component in customer relationship management. Marketing today has become a trend in doing promotion, increase new customers to expand target market, and maintain old customer loyalty to increase the company sales’ point volume. Supported by appropriate information technology, marketing event could be changed as events that give benefit to the company. Marketing event with information technology, e-marketing, is done to increase company image. After being analysed, this e-marketing strategy will be implemented to rental company

  10. LOCATION DECISIONS OF MULTINATIONAL COMPANIES IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lucia P. BLĂJUȚ

    2016-07-01

    Full Text Available This paper investigates the location decisions of foreign direct investments by the most important global multinational companies in Romania. The study covers the top 100 multinational companies, according to Fortune and underline that all of them have the headquarters location in the United States. In particular, this analysis presents the distribution of global companies based on the main industry and major economic sectors. The first company, from the rank 100, that invests in our country is Exxon Mobil (the number two on the list and has numerous projects in petroleum refining industry in many other countries, because energy sector is one of the most important ones in the global economy.

  11. The Dutch private company: successfully relaunched?

    NARCIS (Netherlands)

    van der Elst, C.F.; Vermeulen, E.P.M.; De Cordt, Y.; Navez, E.J.

    2014-01-01

    This Chapter in a comparative book on private limited liability companies starts with an illustration of the former success of the Dutch limited liability company (BV). Next it addresses the competitive European legal environment within which the Dutch BV has to operate. The study shows how the

  12. The legal status of engineering companies

    International Nuclear Information System (INIS)

    1981-10-01

    It is assumed that the carrying out of research, also in the nuclear field should be entrusted to engineering companies, especially when dealing with the setting up of technological structures. This paper considers the problems of the legal status of such companies under Italian legislation. (NEA) [fr

  13. 77 FR 25349 - Mutual Insurance Holding Company Treated as Insurance Company

    Science.gov (United States)

    2012-04-30

    ..., the first mutual fire insurer was established. The first American mutual insurance company, the Philadelphia Contributionship for the Insurance of Houses from Loss by Fire, was founded in 1752.\\3\\ \\3\\ The...

  14. Smart Cities, an Opportunity for Energy Efficiency Companies; Smart Cities, una oportunidad para las empresas de Eficiencia Energetica

    Energy Technology Data Exchange (ETDEWEB)

    Lopez-Nava Munoz, A.

    2016-07-01

    The changing city model towards the Smart City that we will be seeing in the years to come will provide major opportunities to companies that know how to discover new products and services adapted to a new demand, or to companies that are able to position themselves in the sectors with the best growth prospects. We will also witness the disappearance of companies that are not able to adapt to these changes or that react too late. From an energy perspective, this change will necessarily require energy efficiency and the use of renewable energy sources. But what are the products and services that are going to be demanded most in future cities? What materials, technologies or processes will they require? What sectors will have the fastest growth as a result of the development of Smart. (Author)

  15. 26 CFR 1.821-3 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Science.gov (United States)

    2010-04-01

    ... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-3 Section 1... and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-3 Tax on mutual insurance companies other than life or marine or fire insurance...

  16. 26 CFR 1.821-1 - Tax on mutual insurance companies other than life or marine or fire insurance companies subject...

    Science.gov (United States)

    2010-04-01

    ... life or marine or fire insurance companies subject to the tax imposed by section 831. 1.821-1 Section 1... and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-1 Tax on mutual insurance companies other than life or marine or fire insurance...

  17. A Business Plan for PK Handbags Manufacturing Company

    OpenAIRE

    Somchatvong, Laddaporn

    2009-01-01

    PK Co. Limited is a small family-business-owned company located in Thailand. Since established in 1998, the company’s business is manufacturing women’s fashion handbags for wholesale apparel trading company in Thailand. The company also produces and merchandises premium gifts for Kasikorn Bank, one of the largest banks in Thailand. Over the past ten years, the company has generated more than 200 million Baht in revenue or £ 3.6 million . The founders, Likit and Duangporn Somchatvong, have ...

  18. Premium Forecasting of an Insurance Company: Automobile Insurance

    OpenAIRE

    Fouladvand, M. Ebrahim; Darooneh, Amir H.

    2002-01-01

    We present an analytical study of an insurance company. We model the company's performance on a statistical basis and evaluate the predicted annual income of the company in terms of insurance parameters namely the premium, total number of the insured, average loss claims etc. We restrict ourselves to a single insurance class the so-called automobile insurance. We show the existence a crossover premium p_c below which the company is loss-making. Above p_c, we also give detailed statistical ana...

  19. COMPANY VALUATION METHODS BASED ON PATRIMONY

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2013-02-01

    Full Text Available The methods used for the company valuation can be divided into 3 main groups: methods based on patrimony,methods based on financial performance, methods based both on patrimony and on performance. The companyvaluation methods based on patrimony are implemented taking into account the balance sheet or the financialstatement. The financial statement refers to that type of balance in which the assets are arranged according to liquidity,and the liabilities according to their financial maturity date. The patrimonial methods are based on the principle thatthe value of the company equals that of the patrimony it owns. From a legal point of view, the patrimony refers to allthe rights and obligations of a company. The valuation of companies based on their financial performance can be donein 3 ways: the return value, the yield value, the present value of the cash flows. The mixed methods depend both onpatrimony and on financial performance or can make use of other methods.

  20. The Westinghouse Hanford Company Operational Environmental Monitoring Program CY-93

    International Nuclear Information System (INIS)

    Schmidt, J.W.

    1993-10-01

    The Operational Environmental Monitoring Program (OEMP) provides facility-specific environmental monitoring to protect the environment adjacent to facilities under the responsibility of Westinghouse Hanford Company (WHC) and assure compliance with WHC requirements and local, state, and federal environmental regulations. The objectives of the OEMP are to evaluate: compliance with federal (DOE, EPA), state, and internal WHC environmental radiation protection requirements and guides; performance of radioactive waste confinement systems; and trends of radioactive materials in the environment at and adjacent to nuclear facilities and waste disposal sites. This paper identifies the monitoring responsibilities and current program status for each area of responsibility

  1. Enterprise Architecture in the Company Management Framework

    Directory of Open Access Journals (Sweden)

    Bojinov Bojidar Violinov

    2016-11-01

    Full Text Available The study aims to explore the role and importance of the concept of enterprise architecture in modern company management. For this purpose it clarifies the nature, scope, components of the enterprise architecture and relationships within it using the Zachman model. Based on the critical analysis of works by leading scientists, there presented a definition of enterprise architecture as a general description of all elements of strategic management of the company combined with description of its organizational, functional and operational structure, including the relationship between all tangible and intangible resources essential for its normal functioning and development. This in turn enables IT enterprise architecture to be defined as a set of corporate IT resources (hardware, software and technology, their interconnection and integration within the overall architecture of the company, as well as their formal description, methods and tools for their modeling and management in order to achieve strategic business goals of the organization. In conclusion the article summarizes the significance and role of enterprise architecture for strategic management of the company in today’s digital economy. The study underlines the importance of an integrated multidisciplinary approach to the work of a contemporary company, and the need for adequate matching and alignment of IT with business priorities and objectives of the company.

  2. Fostering Student Entrepreneurship and University Spinoff Companies

    Directory of Open Access Journals (Sweden)

    Tony Bailetti

    2011-10-01

    Full Text Available A student spinoff company strives to transform knowledge acquired by students into an income-generating business. This article outlines how a university can increase the number of spinoff companies created by its student entrepreneurs. Student spinoff companies are of interest to all forward-thinking universities, particularly those that support research and teaching programs in the field of entrepreneurship. The spinoff companies provide tangible evidence that students acquire viable entrepreneurial skills while studying at the university. In addition, student spinoff companies contribute to regional economic development, commercialize knowledge that otherwise would go undeveloped, help universities attain and expand their core missions, and increase the return on the investments in university R&D. University policies developed specifically for student spinoff companies significantly affect the growth potential of such ventures. This article provides a model and a set of principles that universities can use to support and increase the number of student entrepreneurs at their institutions. The model and principles are grounded in research findings and practical experience. In addition, the article suggests that universities adopt a results-based management approach to plan and deploy initiatives to support student entrepreneurs. The approach is widely used by government agencies interested in increasing the outcomes from their investments.

  3. PREVENTION OF COMPANY RISKS

    Directory of Open Access Journals (Sweden)

    SUCI U GHEORGHE

    2014-10-01

    Full Text Available A company’s manager has to create and maintain a healthy internal control system. An efficient internal control system implies the implementation in the company of risk management. Each company, but also each individual, who tries to attain certain objectives, establishes the activities which lead to the achievement of goals and, at the same time, tries to identify as many “threats” as possible, in order to take the necessary measures to eliminate them. Thus, even if one is not familiar with the concepts of risk and risk management, one acts, consciously or not, for that purpose.

  4. Between company and state : The dutch east and west india companies as brokers between war and profit

    NARCIS (Netherlands)

    Brandon, Pepijn; Baars, Grietje; Spicer, Andre

    2017-01-01

    Early modern chartered companies like the Dutch East India Company (VOC) are widely seen as the precursors of the modern corporation. However, the relation between the two remains mired in confusion. While writers working in a Neo-Classical or New Institutional Economics framework highlight the

  5. 76 FR 54717 - Supervised Securities Holding Companies Registration

    Science.gov (United States)

    2011-09-02

    ... other financial statements submitted to the securities holding company's current consolidated supervisor... Y-9ES), The Supplement to the Consolidated Financial Statements for Bank Holding Companies (FR Y-9CS... Companies (FR Y-6), The Report of Foreign Banking Organizations (FR Y-7), The Consolidated Financial...

  6. Market research companies and new product development tools

    NARCIS (Netherlands)

    Nijssen, Edwin J.; Frambach, Ruud T.

    1998-01-01

    This research investigates (1) the share of new product development (NPD) research services in market research (MR) companies' turnover, (2) MR companies' awareness and use of NPD tools and the modifications made to these NPD tools, and (3) MR company managers' perceptions of the influence of client

  7. Analysis of current situation of information disclosure of listed companies on GEM

    Directory of Open Access Journals (Sweden)

    Zhirong Shen

    2017-03-01

    Full Text Available In the afternoon on October 23th, 2009, GEM was officially launched in our country. Due to the lack of experience in the market supervision, information disclosure violations frequently occurred. In April 2015, Shenzhen Stock Exchange puts forward morning information disclosure system to strengthen the reform of information disclosure system. Therefore, this paper deeply focuses on the current situation of information disclosure violations on GEM for the purpose of attracting more attention to the problems. Through studying the information disclosure violations of the listed companies on GEM from 2011 to September 30th, 2015, this paper divides the violations into the following four types: false record, misleading statement, material misstatement and delayed disclosure. On the other hand, we find that these types of violations are concurrent. From this discussion, we may safely draw the conclusion that the information disclosure of listed companies on GEM has the problem of untruthfulness, incorrectness, incompleteness and delay.

  8. Analysis of Marketing communication of Diesel company

    OpenAIRE

    Zvadová, Zuzana

    2010-01-01

    The main objective of this work is to highlight the specifics of marketing communications in the fashion industry on an example of a particular company, an Italian company Diesel. Theoretical knowledge of fashion marketing, management of fashion companies and the characteristics of the fashion market are applied to the brand Diesel. Marketing Communication is subject of analysis of individual campaigns and then summarized the common characteristics of the whole communication. Common features ...

  9. Capital Structure of Internet Companies: Case Study

    OpenAIRE

    Miglo, Anton; Liang, Shuting; Lee, Zhenting

    2014-01-01

    We analyze the financing decisions and capital structure of internet companies and relate observed findings to the common capital structure theories. Large internet companies usually have low debt and small internet companies have high debt. We find that the trade-off theory of capital structure, pecking order theory, market timing theory and other theories cannot individually explain a firm’s capital structure. However, they can compliment each other in describing some patterns of observed b...

  10. Challenges of growth in a network company

    OpenAIRE

    Axani, Darrell Kirk

    2006-01-01

    Mark Engineering is a large network company facing challenges between growth and its small company feel. Small networks are rewarding for both individuals and companies. With growth, networks become cumbersome and costly to operate. Like effective teams, networks must remain small to be efficient. Growth tends to drive management to more traditional hierarchical structures, but such a move would undermine the value of a network organization. Strategy and market forces influence organizational...

  11. Assessment of Gender Balanced Policies across Companies

    OpenAIRE

    Šrámová, Michaela

    2017-01-01

    The thesis aims to analyze the representation of women in the top management within companies in the Czech Republic and companies' approach towards gender diversity. Theoretical background is provided as an introduction to the topic. Terms leadership and leadership styles are defined. The thesis follows with gender leadership specifics and typical characteristics for the Czech Republic. The research part is based on the interviews with HR representatives conducted in five chosen companies. Ty...

  12. HRM, company performance and employee well-being

    OpenAIRE

    Vanhala, Sinikka; Tuomi, Kaija

    2006-01-01

    This paper is dealing with the relationships between HRM, company performance and employee well-being. The relationship between S/HRM and company performance has received much attention in prior literature, while the employee perspective has been widely neglected in this research tradition. The purpose of this paper is two-fold: first, to identify and evaluate how company performance and employee well-being are related, and, secondly, to evaluate the possibilities of HR policies and practices...

  13. Marketing Analysis of a chosen Company

    OpenAIRE

    Slabá, Michaela

    2013-01-01

    The topic of this bachelor thesis is a proposal for improvement current situation in the company, which is engaged in manufacturing machinery for the food industry. The theoretical part includes the definition of market of organizations, marketing environment, marketing mix and marketing situation analysis. The practical part describes the company NATE - Marketing, Inc. and marketing mix of the company. The thesis also includes a proposal to improve current situation based on an analysis of t...

  14. Innovation. An Instrument for Development of Companies

    Directory of Open Access Journals (Sweden)

    Ana-Maria Nica

    2017-05-01

    Full Text Available Innovation is seen in numerous specialized studies as an efficient method for improving the performance of a company based on the sector in which that company operates. Based on this idea, the article aims to determine the nature of inter-correlation between the innovation activity of companies and the level of performance of these, which are the main types of innovation and how they can influence companies` position and how the sector of activity can influence the dimension of the impact of innovation. For achieve these objectives have been analysed empirical studies in various sectors, studies which have highlighted a positive inter-correlation between innovation activity and the performance of companies with significant differences depending on the type of innovation and industry use. The article is completed by an empirical analysis which aims to determine the extent to which performance of companies in the construction sector is sensitive to innovation activity. For the analysis were collected data from 14 companies which developed the specific activities in the construction sector of Europe, were achieve a total of 112 observations. The results obtained by applying a multiple regression model shows a positive correlation relationship between indicators of innovation (R&D expenditures and the value of patents/patents on the one side and performance indicators (equity, labour productivity and number of employees on the other side. Another direction of research analysed in this paper is to determine the impact of labour indicators on the level of innovation, in this situation was achieve a positive but insignificant inter-correlation between those indicators.

  15. Corporate financial decision makers' perceptions of their company's safety performance, programs and personnel: Do company size and industry injury risk matter?

    Science.gov (United States)

    DeArmond, Sarah; Huang, Yueng-Hsiang; Chen, Peter Y; Courtney, Theodore K

    2010-01-01

    Top-level managers make important decisions about safety-related issues, yet little research has been done involving these individuals. The current study explored corporate financial decisions makers' perceptions of their company's safety and their justifications for these perceptions. This study also explored whether their perceptions and justifications varied as a function of company size or industry injury risk. A total of 404 individuals who were the most senior managers responsible for making decisions about property and casualty risk at their companies participated in this study. The participants took part in a telephone survey. The results suggest that corporate financial decision makers have positive views of safety at their companies relative to safety at other companies within their industries. Further, many believe their company's safety is influenced by the attention/emphasis placed on safety and the selection and training of safety personnel. Participants' perceptions varied somewhat based on the size of their company and the level of injury risk in their industry. While definitive conclusions about corporate financial decision makers' perceptions of safety cannot be reached as a result of this single study, this work does lay groundwork for future research aimed at better understanding the perceptions top-level managers.

  16. The Canadian Niagara Power Company story

    International Nuclear Information System (INIS)

    Ball, N.R.

    2005-01-01

    This book chronicles the history and contributions of the Canadian Niagara Power Company and its employees toward the establishment of electricity generation and distribution in Niagara Falls and Fort Erie, Ontario, dating back to its founding in 1892. Through historical photographs, maps and drawings, the book demonstrates the impact of electricity on the Niagara region. It emphasizes the many skills and jobs required to run the company that generated electricity and maintained a complete system to deliver power, metering, and billing services through the depression, wars, and postwar booms, even during lightning, snow and ice storms. The company began producing power in 1905 with what had been the world's largest-capacity turbines and generators that supplied power to both sides of the Niagara River. Initially, most of the electricity was exported to New York State. The company eventually expanded its Canadian customer service area from Niagara Falls, Ontario, to Fort Erie, Bridgeburg, Amigari, Ridgeway, Stevensville, Crystal Beach and Point Abino. Throughout its history, the Canadian Niagara Power Company provided power at a lower cost than its neighbouring competitors. The William Birch Rankine Generating Station became an important tourist attraction, showcasing the latest electrical appliances of the time in an effort to promote the use of electricity in homes and offices. Today, the station remains a tribute to the fact that natural beauty can coincide with industry. The book also chronicles the difficult business challenges caused by restructuring in the electric power industry in the 1990s, repairing aging equipment and applying the latest in automation and remote sensing technology. Today, the company as FortisOntario is expanding to other communities around Ontario. refs., tabs., figs

  17. Ford Motor Company - Learning from the Automotive Industry

    OpenAIRE

    Haas-Kotzegger, Ursula; Schlegelmilch, Bodo B.; Ambos, Björn

    2013-01-01

    This case study discusses the challenges faced by Ford Motor Company, one of the world's biggest car manufactures. In 2007, after Ford reported one of the worst losses in the company's history, the firm is in the middle of a restructuring process. The "Way Forward Initiative", started by Bill Ford should bring the company back into the fast lane. The case offers background information on the company and its different divisions. It provides the reader with data on the core markets of Ford wi...

  18. Patent holdings of US biotherapeutic companies in major markets.

    Science.gov (United States)

    Sebastian, Teena E; Yerram, Chandra Bindu; Saberwal, Gayatri

    2009-05-01

    In previous studies we examined the (United States, US) patent holdings of 109 largely North American biotech companies developing therapeutics that, in particular, have an interest in discovery stage science. There appears little correlation between the number of patents and the number of products of individual companies. Here we quantified and compared the 103 US-headquartered companies' patent holdings in Australia, Canada, Europe, Japan and the US. The companies demonstrate variable and surprising patterns of patent holdings across these countries or regions. For most companies, patent holdings are not in proportion to the importance of the country as a biotech or pharma market. These results have implications for the patenting strategies of small biotech companies involved in drug discovery.

  19. Korean Investment in EU through Holding Companies: A Case Study

    Directory of Open Access Journals (Sweden)

    Seong-Bong Lee

    1998-09-01

    Full Text Available When transnational enterprises set subsidiary companies in certain area, their major aim is to invest indirectly through the holding companies which hold invested share. Especially, because of the geographical neighborhood and economic integration, investing by holding companies is common in Europe. In Europe, taking full advantage of holding company is out of the following two reasons. Firstly, the efficiency and flexibility of the manage strategy of a group could be elevated by making full use of the holding company. Secondly, the transnational enterprises have the possibility of flexible management at the tax strategy level. Recently, the Korean companies are making the best use of holding companies when they are Marching into the EU. In the year 1996, group K purchased 8 enterprises of a certain industry section of B, a German company, setting holding companies in Germany. The analysis result of the case shows that the manage efficiency could be risen and the taxation could be reduced by way of making use of holding companies. As to the Korean investment efficiency of overseas indirect investment in EU, this thesis brought forward a blueprint about integrating the local companies.

  20. POSSIBLE DIRECTIONS FOR AMENDMENTS OF CROATIAN COMPANY LAW

    Directory of Open Access Journals (Sweden)

    Tomislav Jakšić

    2016-01-01

    Full Text Available This contribution aims to provide directions for some possible future amendments of domestic company law regulation. Intent of such amendments is to facilitate creation of a more competitive and understandable legal framework that will be equally attractive to both domestic and foreign investors. Establishment of such legal framework can contribute to the strengthening of economy and legal certainty as well as creation of a favourable investment environment. Contribution is divided into two distinct parts. First part provides suggestions relating to amendments in the field of company incorporation. For example, consideration is given to establishment of one stop shop service as well as online incorporation, introduction of the limited liability company without the minimal share capital requirement and other similar areas which can contribute to the simplification of company incorporation procedure (e.g. abolition of the founder’s statement of tax debt non-existence. Second part provides suggestions for amendments aimed at improvement of existing legal solutions and removal of ambiguities that undermine legal certainty which can result in non-uniform application in business dealings and judicial practice. For example, suggestions are given in regard to the clearance given to the management and supervisory board members of a private company limited by shares, decision making by shareholders through use of means that do not require them to be physically present at the general meeting of a private company limited by shares, fee approval to the members of the first supervisory board of a public company limited by shares, attendance of management board members at the supervisory board meetings and making counter-proposals by company shareholders before and during the general meeting of the company.

  1. Relationships between environmentally sound technologies and competitiveness of companies in the value chain of printed paper from forest to market

    Energy Technology Data Exchange (ETDEWEB)

    Perkioe, S.

    2007-07-01

    Technologies play a well-known role in creating competitive advantages for companies as well as in controlling environmental impacts. This study deals with the relationship between environmentally sound technologies and the competitiveness of companies in the value chain of printed paper from forest to market. These connections are important to understand, because the technology is an important solution in facing environmental requirements. This study answers the following five questions: Which environmentally sound technologies are the most important for environmental impacts in the value chain of printed paper? How do they impact on the competitiveness of companies? How do these technologies differ across the value chain. Do they impact on competitiveness of companies in the other part of the value chain? The fifth research question involves studying differences between function mechanisms of pollution-prevention technology and pollution-abatement technology in facing legal requirements. This is studied as a part of the so-called 'Porter Hypothesis'. A term, environmental value creation, has been defined as 'performing activities by managing environmental aspects so that the value of goods and services to consumers or to customers increases.' Data was collected from the value chain of printed paper and were divided into the following parts: forest harvesting, pulp mill, paper mill and printing house. Eight experts were interviewed resulting in 69 environmentally sound technologies during the time periods 1980-1999 and 2000-2019. The data was analysed by non-parametrical statistical tests. As a result of this study, automation, measurement and information technologies, closing-up technologies and energy technologies were found to be the most important for environmental impacts and frequently mentioned responses of environmentally sound technologies in the value chain of printed paper. The cost factors of raw material and staff and

  2. Beyond "medical tourism": Canadian companies marketing medical travel.

    Science.gov (United States)

    Turner, Leigh

    2012-06-15

    Despite having access to medically necessary care available through publicly funded provincial health care systems, some Canadians travel for treatment provided at international medical facilities as well as for-profit clinics found in several Canadian provinces. Canadians travel abroad for orthopaedic surgery, bariatric surgery, ophthalmologic surgery, stem cell injections, "Liberation therapy" for multiple sclerosis, and additional interventions. Both responding to public interest in medical travel and playing an important part in promoting the notion of a global marketplace for health services, many Canadian companies market medical travel. Research began with the goal of locating all medical tourism companies based in Canada. Various strategies were used to find such businesses. During the search process it became apparent that many Canadian business promoting medical travel are not medical tourism companies. To the contrary, numerous types of businesses promote medical travel. Once businesses promoting medical travel were identified, content analysis was used to extract information from company websites. Company websites were analyzed to establish: 1) where in Canada these businesses are located; 2) the destination countries and health care facilities that they market; 3) the medical procedures they promote; 4) core marketing messages; and 5) whether businesses market air travel, hotel accommodations, and holiday tours in addition to medical procedures. Searches conducted from 2006 to 2011 resulted in identification of thirty-five Canadian businesses currently marketing various kinds of medical travel. The research project began with what seemed to be the straightforward goal of establishing how many medical tourism companies are based in Canada. Refinement of categories resulted in the identification of eighteen businesses fitting the category of what most researchers would identify as medical tourism companies. Seven other businesses market regional, cross

  3. 26 CFR 1.822-5 - Mutual insurance company taxable income.

    Science.gov (United States)

    2010-04-01

    ... Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... by the following examples: Example 1. The X Company, a mutual fire insurance company subject to the... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Mutual insurance company taxable income. 1.822-5...

  4. Research Tools and Materials | NCI Technology Transfer Center | TTC

    Science.gov (United States)

    Research Tools can be found in TTC's Available Technologies and in scientific publications. They are freely available to non-profits and universities through a Material Transfer Agreement (or other appropriate mechanism), and available via licensing to companies.

  5. Organizational culture in ICT companies

    OpenAIRE

    Pilík, Tomáš

    2013-01-01

    This thesis deals with problematic of organizational culture with emphasis on organizational culture in ICT companies. Main goal of this thesis is to develop own framework for influencing organizational culture in ICT companies. The introductory part sums up an overview of definitions of culture and organizational culture in chronological order. Evaluation of definitions from the author's perspective is also part of the opening chapter. The main part of thesis focuses on proposing framework f...

  6. Company car study 2011. Reduction of environmental impacts by influencing the selection process of company cars; Tyoesuhdeautotutkimus 2011. Ympaeristoehaittojen vaehentaeminen autonvalinnan ohjauksella

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-07-01

    The purpose of the study is to identify: What kinds of operational models directing towards eco-friendlier company car use there are and which are in use. What kinds of practical impacts these operational models have had. What is the demand for company car use and what changes have taken place from the viewpoint of companies and beneficiaries. What factors should the best company car taxation include in terms of directiveness (from the environmental point of view). The main objective is to find directive factors in company car use which would result in smaller environmental impacts and which company car users could commit themselves to. The main target groups of the study were the recipients of company car benefits, and enterprises using company cars. Company cars are mainly used for two reasons: in many organisations, work is carried out where the customer is, in which case company cars are used for reducing travel costs. On the other hand, a company car is a significant means for attracting and motivating employees, especially skilled experts and management staff. Company cars also play a significant role in the replacement rate of Finnish motor vehicles. The car selection rules of organisations determine the roles that entitle an employee to have a company car and how they can choose their car. Factors restricting the choice are usually CO{sub 2} and the price and make of the car. The CO{sub 2} limit is used by about 70% of organisations. According to this study, the average emission limit is 168 g/km, depending on the company and the position of the beneficiary. However, the average CO{sub 2} emissions of new company cars are currently about 140 g/km, and therefore the emission limits of organisations have not followed the development of motor technology. In entrepreneurship, environmental issues will be regarded as very important in the future, and there is also a notion for this to be reflected in the guidelines for selecting company cars. Emissions reduction

  7. Personal dosimetry service of VF, a.s. company

    International Nuclear Information System (INIS)

    Prasek, P.

    2009-01-01

    The VF, a.s. Company will extend its services in the area of personal dosimetry at the end of 2008, which is fully in compliance with the requirements of the Atomic Act, section 9 paragraph (1) letter r) and Decree on Radiation Protection, section 59 paragraph (1) letter a). Optically stimulated luminescence was selected in VF .a.s. as the most advantageous and the most advanced technology for the integral personal dosimetry. Optically stimulated luminescence (OSL) has been using in dosimetry for more than ten years. Although it is relatively new technology , its indisputable advantages predetermine that technology has significantly benefited in personal dosimetry services within a short time all over the advanced world. The VF, a.s. personal dosimetry service is based on the licensed products of LANDAUER, the US company, which is the world leader in OSL dosimetry. Crystalline Al 2 O 3 :C was selected as the detection material. All equipment of personal dosimetry service is installed in the VF Centre of Technology in Cerna Hora. The personal dosimetry service is incorporated in the International LANDAUER Dosimetry Service Network, and in the European Union, it is directly linked to the LANDAUER European Headquarters with its office in Paris. As a part of the OSL technology licence, the VF personal dosimetry service was included in the inter-laboratory comparison programme of the LANDAUER syndicate. (author)

  8. Personal dosimetry service of VF, a.s. company

    International Nuclear Information System (INIS)

    Prasek, P.

    2008-01-01

    The VF, a.s. Company will extend its services in the area of personal dosimetry at the end of 2008, which is fully in compliance with the requirements of the Atomic Act, section 9 paragraph (1) letter r) and Decree on Radiation Protection, section 59 paragraph (1) letter a). Optically stimulated luminescence was selected in VF .a.s. as the most advantageous and the most advanced technology for the integral personal dosimetry . Optically stimulated luminescence (OSL) has been using in dosimetry for more than ten years. Although it is relatively new technology , its indisputable advantages predetermine that technology has significantly benefited in personal dosimetry services within a short time all over the advanced world. The VF, a.s. personal dosimetry service is based on the licensed products of LANDAUER, the US company, which is the world leader in OSL dosimetry. Crystalline Al 2 O 3 :C was selected as the detection material. All equipment of personal dosimetry service is installed in the VF Centre of Technology in Cerna Hora. The personal dosimetry service is incorporated in the International LANDAUER Dosimetry Service Network, and in the European Union, it is directly linked to the LANDAUER European Headquarters with its office in Paris. As a part of the OSL technology licence, the VF personal dosimetry service was included in the inter-laboratory comparison programme of the LANDAUER syndicate. (author)

  9. Restoration and revitalization of areas of the Severoceske doly a.s. Chomutov company damaged by mining activities

    Energy Technology Data Exchange (ETDEWEB)

    Ondracek, V.; Brabenec, J. [North Bohemian Mines, Chomutov (Czech Republic); Rehor, M. [Brown Coal Research Inst., Most (Czech Republic)

    2010-07-01

    Brown coal is of significant importance as a raw material to the Czech Republic as a result of increasing energy demands. It is the primary fossil fuel of homes in the Czech Republic, without which it would become fully dependent on energy source imports. Founded in 1994, the Severoceske doly a.s. company is the greatest mining company of the Czech Republic. The Severoceske doly, a.s. Chomutov joint stock company mining is drawn up in open pit mines and uses continual technology with excavators, long distance conveyers, and stackers. Large area external and internal dumps remain after the final stages of mining and quarrying. This paper summarized the basic facts about Severoceske doly a.s mining company, with particular reference to revitalization and restoration activities. The paper focused on restoration efforts in the Bilina Mines localities and Nastup Tusimice Mines, and on modern restoration methodology, and the application of research and science. It was concluded that a solution can be found that would fundamentally limit negative impacts to the landscape of brown coal areas using knowledge of rock characteristics relocated by mining and all the relationships in the area's surroundings. 4 refs., 2 tabs., 2 figs.

  10. LEVERAGE IMPACTS ON AGRO-INDUSTRIAL COMPANY INVESTMENTS

    Directory of Open Access Journals (Sweden)

    Nugroho A.C.

    2018-03-01

    Full Text Available Agro-industry has an important role in Indonesian economic growth. One of the crucial constraints in agro-industry investments in developing country is due to limited access to investment fund. This research was aimed to analyze the impacts of leverage on the agro-industrial company investments. The research used financial report data of the manufacturing industries on agro-industrial bases registered in Indonesian Stock-Exchange from 2007 to 2016. The data were analyzed using panel data regression analysis. The results of the research showed that the leverage influenced negatively on the agro-industrial companies. Cash flow has a negative impact on the company investments, which shows the existence of financial constraints when the company decide to invest.

  11. Mobbing in Company: Levels and Typology

    Directory of Open Access Journals (Sweden)

    Arnejčič Beno

    2016-12-01

    Full Text Available Background and purpose: The individual is exposed to ever more covert psychological violence or mobbing in workplace within companies. The aim of this study is to analyse the level and the types of psychological violence within a company in which the individual works in their daily lives.

  12. Communication Needs of Fortune 500 Companies.

    Science.gov (United States)

    Hagen, Suzanne J.

    Personnel directors of 42 Fortune 500 companies responded to a questionnaire designed to elicit information on (1) the predominant communication-related job titles in those companies, (2) which of those positions communication majors were qualified to fill, and (3) what academic preparations were most useful for such positions. All respondents…

  13. 76 FR 24465 - Pacific Gas and Electric Company

    Science.gov (United States)

    2011-05-02

    ... Electric Company Notice of Application Tendered for Filing With the Commission and Establishing Procedural... Gas and Electric Company. e. Name of Project: Drum-Spaulding Project. f. Location: The west slope of..., Pacific Gas and Electric Company, P.O. Box 770000, San Francisco, CA 94177-0001, (415) 973-4481, or e-mail...

  14. Design of disturbances control model at automotive company

    Science.gov (United States)

    Marie, I. A.; Sari, D. K.; Astuti, P.; Teorema, M.

    2017-12-01

    The discussion was conducted at PT. XYZ which produces automotive components and motorcycle products. The company produced X123 type cylinder head which is a motor vehicle forming component. The disturbances in the production system has affected the company performance in achieving the target of Key Performance Indicator (KPI). Currently, the determination of the percentage of safety stock of cylinder head products is not in accordance to the control limits set by the company (60% - 80%), and tends to exceed the control limits that cause increasing the inventory wastage in the company. This study aims to identify the production system disturbances that occurs in the production process of manufacturing components of X123 type cylinder head products and design the control model of disturbance to obtain control action and determine the safety stock policy in accordance with the needs of the company. The design stage has been done based on the Disturbance Control Model which already existing and customized with the company need in controlling the production system disturbances at the company. The design of the disturbances control model consists of sub-model of the risk level of the disturbance, sub-model of action status, sub-model action control of the disturbance, and sub-model of determining the safety stock. The model can assist the automotive company in taking the decision to perform the disturbances control action in production system cylinder head while controlling the percentage of the safety stock.

  15. Environmental certification - why do companies seek it? : A comparative case study of ISO 14001 certified companies in Umeå

    OpenAIRE

    Blackestam, Andreas; Olofsson, Anton

    2013-01-01

    In modern times environmental matters have increased in importance and are being discussed more frequently, and especially in relation with company activity. One way of complying with modern standards for companies is to work with environmental management systems, and it has become quite normal for companies to certify their environmental management systems to a recognized environmental certification. Continuing on this, the purpose of our thesis is to gain a deeper understanding regarding an...

  16. Effect of Customer Satisfaction on Company Performance

    OpenAIRE

    Petr Suchánek; Maria Králová

    2015-01-01

    The subject of this article is customer satisfaction and its impact on company performance through satisfaction with its products, including a comparison with the competition. Research was conducted in search of factors which affect customer satisfaction on the one hand and the performance of the company on the other hand. We constructed a model explaining what specific factors (affecting customer satisfaction) have an impact on the performance of a company. This model can help management to ...

  17. Effective Business Planning : Case Study: Company X

    OpenAIRE

    Yakovleva, Yulia

    2017-01-01

    A business planning process plays one of the most important roles in a company. A business plan can either provide stablility and prosperity to a company or drastically worsen its state. Thus, the recommendations for efficient business plans are very useful for companies that have some difficulties with their perfomance. The thesis has a deductive approach, and the qualitative research method was chosen as primary data was collected through desk study and interviews. The secondary data wa...

  18. Strategic Analysis of the Air Astana Company

    OpenAIRE

    Mansurova, Benazir

    2015-01-01

    The main goal of this bachelor thesis was the implementation of the strategic analysis and further formulation of strategic comments and recommendations for the Air Astana Company. This goal was reached by the identification of the strength and weaknesses of the company and opportunities and threats that can influence the company from the external environment. The work is divided into theoretical and practical parts. In the theoretical part was described the theory of strategic management, st...

  19. Developing strategic planning of green supply chain in refinery CPO company

    Science.gov (United States)

    Hidayati, J.; Mumtaz, G.; Hasibuan, S.

    2018-02-01

    We are conducted a research at the company of the manufacturing CPO into cooking oil, margarine and materials of oleochemical industries. Today palm oil based industries are facing global challenges related to environmental issues. To against these challenges, it is necessary to have an environmentally friendly supply chain. However, the limited resource owned by the company requires the integrated environmental strategy with the company’s business strategy. The model is developed based on management orientation towards external pressure, internal key resources and competitive advantage that can be obtained as the decision factor. The decision-making method used is Analytical Network Process (ANP). The results obtained institutional pressure becomes the criterion with the greatest influence on green supply chain initiatives and sub criteria of customer desires and stakeholder integration having the most significant influence on green supply chain initiatives. There are five green alternative initiatives that can be done: green product design, greening upstream, greening production, greening downstream and greening post use. For green supply chain initiative, greening upstream is the best priority.

  20. An Evaluation of Practical Applicability of Multi-Assortment Production Break-Even Analysis based on Mining Companies

    Science.gov (United States)

    Fuksa, Dariusz; Trzaskuś-Żak, Beata; Gałaś, Zdzisław; Utrata, Arkadiusz

    2017-03-01

    In the practice of mining companies, the vast majority of them produce more than one product. The analysis of the break-even, which is referred to as CVP (Cost-Volume-Profit) analysis (Wilkinson, 2005; Czopek, 2003) in their case is significantly constricted, given the necessity to include multi-assortment structure in the analysis, which may have more than 20 types of assortments (depending on the grain size) in their offer, as in the case of open-pit mines. The article presents methods of evaluation of break-even (volume and value) for both a single-assortment production and a multi-assortment production. The complexity of problem of break-even evaluation for multi-assortment production has resulted in formation of many methods, and, simultaneously, various approaches to its analysis, especially differences in accounting fixed costs, which may be either totally accounted for among particular assortments, relating to the whole company or partially accounted for among particular assortments and partially relating to the company, as a whole. The evaluation of the chosen methods of break-even analysis, given the availability of data, was based on two examples of mining companies: an open-pit mine of rock materials and an underground hard coal mine. The selection of methods was set by the available data provided by the companies. The data for the analysis comes from internal documentation of the mines - financial statements, breakdowns and cost calculations.

  1. Japan's big trading companies find themselves underemployed

    International Nuclear Information System (INIS)

    Coeyman, M.

    1992-01-01

    Japan's sogoshosha - its large trading companies - are fighting their way through an identity crisis. Originally established to help connect Japanese products and companies with offshore customers and a global market, the sogoshosha suddenly find that they are no longer in demand. The trading companies were originally intermediaries, says Yasunori Masuda, v.p. of Mitsui's chemical dividion (New York). But now we are less intermediaries and more organizers of joint ventures. Mitsubishi has a position in Saudi Arabia in methanol, ethylene glycol, and polyethylene (PE), currently being expanded. More recently the company teamed up with Pequiven, Venezuela's state-owned petrochemicals firm, on a 2,000-m.t./day methanol plant to be completed by the end of 1993 at Jose. Sone says Mitsubishi plans to market the methanol in the US Mitsubishi is also working on a feasibility study for a chlor-alkali/ethylene dichloride venture with Pequiven. Mitsubishi has jointed with five Japanese trading companies - Itochu, Marubeni, Mitsui, Sumitomo, and Nissho Iwai - to build a 450,000-m.t./year ethylene plant in China

  2. KEY PERFORMING FACTORS OF LEADING ROMANIAN COMPANIES

    Directory of Open Access Journals (Sweden)

    BURJA CAMELIA

    2014-08-01

    Full Text Available The analysis of financial economic ratios provides managers and external partners feedback on the results obtained from operational activities and the associated performance and risks. This paper studies the functional dependence of the companies’ success (on performance over internal financial management elements. The research was carried out for the most traded non-financial securities Bucharest listed companies and covers the period 2011- 2013. To carry out its purpose it analyzed the interdependence between the key financial ratios, studying the impact of liquidity ratios, solvency and efficiency on profitability. The study provides empirical evidences to identify factors that have ensured the performance of companies and their ranking in the segment of the most traded companies in Romania. Results suggest the view that the source of company success on the capital market lies in the positive signals sent to investors regarding profitability and the low risk of solvency. This study gives additional information for managerial decision-making in order to create more value and a better positioning of the companies in the market

  3. 7 CFR 210.16 - Food service management companies.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Food service management companies. 210.16 Section 210... Authority Participation § 210.16 Food service management companies. (a) General. Any school food authority... management company to manage its food service operation in one or more of its schools. However, no school or...

  4. Performance evaluation of the insurance companies based on AHP

    Science.gov (United States)

    Lu, Manhong; Zhu, Kunping

    2018-04-01

    With the entry of foreign capital, China's insurance industry is under increasing pressure of competition. The performance of a company is the external manifestation of its comprehensive strength. Therefore, the establishment of a scientific evaluation system is of practical significance for the insurance companies. In this paper, based on the financial and non-financial indicators of the companies, the performance evaluation system is constructed by means of the analytic hierarchy process (AHP). In the system, the weights of the indicators which represent the impact on the performance of the companies will be calculated by the process. The evaluation system is beneficial for the companies to realize their own strengths and weaknesses, so as to take steps to enhance the core competitiveness of the companies.

  5. The Balanced Company

    DEFF Research Database (Denmark)

    through control or trust. Human resource specialists need to make balanced decisions about how to design tasks and jobs in order to make them attractive as well as motivating. Marketers need to make balanced decisions about how to market products in the light of what is now important in consumers...... in their environments. Communication specialists need to make balanced decisions which take the different value systems and assumptions of stakeholders into consideration. Change specialists need to balance the need for continuity and change. Managers need to make balanced decisions about whether to achieve goals...... the creation and recreation of balanced relationships. Chapters in The Balanced Company ask and provide answers to questions about corporately responsible and ethically driven balanced decision making, such as: • How can a company and its stakeholders identify what should be taken into consideration - What...

  6. Marketing Communication Strategies of the Industrial Companies

    Directory of Open Access Journals (Sweden)

    Wojciech Wodyński

    2007-07-01

    Full Text Available Industrial market, created by companies, which buy and sell goods which are not directly for consumption, but are used in production process, communicates with the environment in a specific way. Many industrial companies supply only the customers of non consumption goods market and hence they do not enter into direct contact with a final consumer. In such cases recognizing the customers needs is even more difficult. Such environment requires efficiently functioning and planned communication of the company with the market. This study presents methods and strategies of marketing communication really used in industrial companies. While analysing marketing strategies of industrial companies, the author draws the attention to the fact that even though there was system transformation, the state still has significant impact on functioning and development of industry and that in a way directs and created barriers in companies functioning. Such conditions force even more active marketing communication as well as searching new solutions. As there are more and more sophisticated marketing techniques related to digital media, there is also a growing demand for strategic solutions in marketing communication. Digital media, first of all the Internet, provide so far unavailable possibilities of researching consumers behaviours and ways of using media. They also give a chance to follow the behaviour of smaller, unique and often social groups of consumers.

  7. Multinational Oil Companies and Corporate Social Responsibilities ...

    African Journals Online (AJOL)

    Niger Delta Region, Nigeria), the concept of corporate social responsibility must be fully imbibed by the multinational oil companies. Therefore, this study examines multinational oil companies and corporate social responsibilities with particular ...

  8. Company Stock in Pension Funds

    OpenAIRE

    Even, William E.; Macpherson, David

    2004-01-01

    This study examines several issues surrounding the tendency for some pension funds to invest in their own company’s stock. After reviewing the existing literature describing the benefits and costs of investing in company stock, the legislative environment surrounding company stock holdings is reviewed. Using data from Internal Revenue Service Form 5500 filings on the pension fund holdings of over 300,000 defined–contribution pension plans in the 1990s, we show that about one out of ten define...

  9. Benchmarking in Mobarakeh Steel Company

    Directory of Open Access Journals (Sweden)

    Sasan Ghasemi

    2008-05-01

    Full Text Available Benchmarking is considered as one of the most effective ways of improving performance incompanies. Although benchmarking in business organizations is a relatively new concept and practice, ithas rapidly gained acceptance worldwide. This paper introduces the benchmarking project conducted in Esfahan’s Mobarakeh Steel Company, as the first systematic benchmarking project conducted in Iran. It aimsto share the process deployed for the benchmarking project in this company and illustrate how the projectsystematic implementation led to succes.

  10. financial analysis of the company

    OpenAIRE

    Pojerová, Jana

    2008-01-01

    The main goal of this bachelor thesis called "Company Financial Analysis" is to evaluate the financial situation of ZS Kosova Hora a.s. in the years 2005 2013 using standard methods of financial analysis. To achieve this goal horizontal and vertical analyses, ratio analysis, pyramidal decomposition of the ROE indicator and solvency and bankruptcy models have been used. In all these areas the selected company has been compared with a selected sample of other agricultural enterprises and its fi...

  11. Communication Practices in Technology Companies.

    OpenAIRE

    Casey, Ruth; Gallagher, Marc

    2016-01-01

    It is contended that the skills or competencies that are required of business graduates by technology companies, range from the ability to communicate complex information about global issues in ways that are accessible to and connect with the general public, to problem-solving and project-based interaction. This represents a shift in the type of communication practice that now characterises the technology company, with its main focus on “agile” frameworks of teamwork. This report examines the...

  12. DISTRIBUTION MANAGEMENT IN COMPANY X

    OpenAIRE

    Agnieszka Wójcik-Mazur; Karina Wieczorek

    2012-01-01

    The subject of this publication is the problem of distribution management, exemplified by Company X. The process has been defined by analysing the conditions necessary to satisfy prospects’ needs and create the market position of a business entity. The paper focuses on the basic features of distribution system and the character of distribution channels.The assessment of distribution management has been illustrated with an example of Company X. The subjects of interest are: the dynamics of ord...

  13. Which Companies Benefit form Liberalization?

    DEFF Research Database (Denmark)

    Baghdasaryan, Delia; la Cour, Lisbeth; Schneider, Cédric

    2016-01-01

    Theoretical research shows that competition has positive effects on productivity, for companies that are initially efficient, but not for unproductive firms. Our empirical analysis on a panel data of Czech companies, years 1995–2004, confirms this result. In addition, our analysis shows that when...... economic reforms affect both domestic and foreign competition, controlling for domestic competition is crucial when assessing the impact of trade liberalization. Otherwise, the effect of trade liberalization on firm productivity is upward biased....

  14. Audit as Key Element of System Management Improvement in Company

    Directory of Open Access Journals (Sweden)

    L. Wojtynek

    2007-07-01

    Full Text Available This article presents what is an audit for a company, tries to regularize the quality audits, presents main differences between separate types of audits and between audit and control. There are also some exemplary types of nonconformance in a company. Each system has a risk of deficiencies. They can result from material defects or human imperfection. A good quality system should allow the company to detect them in an organized and systematical manner. It guarantees that the irregularities will be removed before they cause a defective production. Quality management consists of planning the quality via quality plans, control and research plans, and supervision and verification by audits and controls. The objective of this paper is to present a special message of audit for organizations which is the improvement of management system in company. Quality audit is used with reference to quality system and its elements, to process, products and services. It compares the real values with expected ones with reference to the activities connected with quality and their results, and planned data. Thanks to quality audits, it is possible to state if the quality management instruments achieve the desired effect. Quality audit can be conducted for the internal and external purposes. One of the quality audit purposes is to estimate if the improvement is necessary or to take corrective actions. The universality of audit, which is completed by periodic system review preformed by head management, allows the use of its application effects both on the strategic and operational effects. Audit is often misled with quality monitoring or control, i.e. activities which aim to control the process or accept the product. Therefore this paper shows the differences between the notions. The information used to conduct an audit is only based on facts (evidence objective, which really exist, independent on emotions or prejudice. They can be documented, declared, based on observed

  15. COMPANY ACTIVITY FINANCIAL RISK

    Directory of Open Access Journals (Sweden)

    Caruntu Genu Alexandru

    2012-12-01

    Full Text Available In economic and financial activity, risk is an inherent financial decisions, encountered in daily agenda of managers of companies. Unexpected changes in the price of a product development not only affect the financial results of a company, but can cause even bankruptcy. In fact, the nature of financial decisions involve uncertainty. Financial decisions are made based on cash flows under future contracts, which are par excellence incerte.Activitatea an enterprise that holds any weight in the industry is subject to risks, since it can not predict with certainty different components of its outcome (cost, quantity, price and operating cycle (purchase, processing, sales.

  16. Motives for Corporate Social Responsibility in Chinese Food Companies

    Directory of Open Access Journals (Sweden)

    Dongyong Zhang

    2018-01-01

    Full Text Available This paper explores the connection between corporate social responsibility (CSR and food safety and how best to promote CSR in Chinese food companies by comparing two groups of food companies, one which had food safety incidents in the previous three years and one which had no food safety incidents during the same period. Managers of 498 food companies in 17 regions of China were surveyed. It was found that companies where the senior management gave higher levels of support and commitment to CSR and companies that had higher levels of CSR engagement had lower food safety incident rates. Motives for CSR engagement by food companies are the expected benefits that might accrue to the company including helping to achieve strategic objectives, improving daily management, ensuring food safety, improving internal cooperation, enhancing food quality, improving employees’ skills at work, increasing employee benefit and improving their morale, and maintaining business integrity. It was also found that the external factors for CSR engagement are consumer demand, as well as pressures from the government and from other companies in the supply chain. Finally, the paper makes a number of suggestions for improvements in policy.

  17. Implantation of an ergonomics administration system in a company: report of an occupational therapist specialist in ergonomics.

    Science.gov (United States)

    Moraes, Berla; Andrade, Valéria Sousa

    2012-01-01

    This article aims to describe step-by-step the implementation of an ergonomics administration system in a company from March 2009 till March 2011 by an occupational therapist specialist in ergonomics based on the OSHAS 18001 guidelines and the Regulatory Norms 17 manual. The process began with the definition of five requisites with bases on the manual of application of the Regulatory Norms 17: survey; materials individual transportation and discharge; workplace furniture; workplace equipments; work environment and organization of the work to be managed with bases on the OSHAS 18001 guidelines. The following steps were established: sensitization of the company high administration, elaboration and institution of an ergonomics politics, development of ergonomics committees, ergonomics analysis of the work with recommendation of ergonomic improvements, implantation of improvements and evaluation or the results. This research experiment suggests the importance not only of a guiding axle but also of a professional qualification and participation of the company on the implementation of an ergonomics management system.

  18. ONLINE PROMOTION OF FINANCIAL INVESTMENT SERVICES COMPANIES

    Directory of Open Access Journals (Sweden)

    Ioana Ancuta Iancu

    2016-12-01

    Full Text Available When we think about promotion in financial investment services companies, we have to consider, not only the offline or traditional type of promotion (personal communication, advertising, sales promotion, public relations and organization identity but online promotion as well. Due to the fact that for more and more people, Internet represents the most important mean of communication, financial investment services companies marketing specialists have a variety of tools at hand. In this study we will describe the most important online promotion tools, like: E-mail Marketing, advertising, search engines, networks socialization, M-Marketing and promotion through web pages. Specific methods of online promotion enable real-time knowledge of the investor’s behavior and can also address to them most effectively. The purpose of this theoretical study is to increase the rate of knowledge and usage of online marketing, in a very conservatory sector of the financial market: Financial Investment Services Companies Marketing. By promoting online a company, a product or a service the marketing specialists can target specific customer, segments and quantify results, which is almost impossible on such a scale and with such precision by traditional methods of promotion. Based on the literature and our own experience, methods were taken up and adapted in financial investment services companies. We show the present state of online marketing, make proposals and describe difficulties which can be encountered when an e-marketing strategy is made. The conclusion of our study is that more and more companies use online tools in their marketing strategies. There is a change in attitude by the Financial Investment Services Companies web pages: from a reserved one in 2010 to one open to innovation in 2015; we believe that SSIF Broker is an illustrative example in this regard. Instead, our opinion is that Search Engine Optimization should be used more by SSIF Broker

  19. Ankara National Textiles [Turkish] Incorporated Company (1916-1930

    Directory of Open Access Journals (Sweden)

    M. Bülent Varlık

    2014-06-01

    Full Text Available This study aims to provide brief information on the foundation, activities and closing down of Ankara National Textiles Incorporated Company, which was founded by a group of local tradesmen in Ankara within the scope of the “National Economy Policy” implemented by the Union and Progress Association. The aforementioned local tradesmen undertook the first steps to establish a factory in mid-1913, and as a result of these efforts, the aforementioned incorporated Company was founded in 1916. This Company, probably due to a low quality production, was closed down, possibly around the years 1921-1922. In 1925, a reconstruction process was initiated with the intervention of the politics and bureaucracy of Ankara, and the capital of the Company was increased. However, these attempts failed and finally, the Company was closed down in 1928. The factory was acquired by Türkiye İş Bankası in 1930, and after the endeavors, it continued its activities as a new company under the name Yün-İş.

  20. Community-company relations in gold mining in Ghana.

    Science.gov (United States)

    Garvin, Theresa; McGee, Tara K; Smoyer-Tomic, Karen E; Aubynn, Emmanuel Ato

    2009-01-01

    As a result of Structural Adjustment Programme from the 1980s, many developing countries have experienced an increase in resource extraction activities by international and transnational corporations. The work reported here examines the perceived impacts of gold mining at the community level in the Wassa West District of Ghana, Africa and discusses those perceived impacts in the context of globalization processes and growing multinational corporate interest in Corporate Social Responsibility (CSR). Interview data compared community members' perceptions with those of company representatives in three communities. The results indicate that communities held companies responsible for a series of economic, social, and environmental changes. While recognizing some of the benefits brought by the mines, communities felt that the companies did not live up to their responsibility to support local development. Companies responded by denying, dismissing concerns, or shifting blame. Findings from this work show that lack of engagement and action by government agencies at all levels resulted in companies acting in a surrogate governmental capacity. In such situations, managing expectations is key to community-company relations.

  1. EFFECTIVE CONTROL SYSTEM OF THE INTEGRATED INDUSTRIAL COMPANY

    Directory of Open Access Journals (Sweden)

    K. A. Dyundik

    2015-01-01

    Full Text Available In article the organizational and administrative structure of the integrated metallurgical company is investigated. It is shown that linearly – a staff control system to become a limiting factor in its development. Management of transformations represents purposeful translation process of the integrated metallurgical company in a new qualitative state. The purpose . The subject of the article is to analyze the organization of management, to improve it on the basis of a new conceptual approach to the modernization of the control system integrated steel companies and the allocation of the subsystems.Methodology. The methodological basis of this article are the comparative analysis methods.The Results. Studied approaches to the development of integrated management of the metallurgical company, the possibility of change.Conclusions / signifi cance. Management development in an integrated steel company requires in-depth study of existing internal operating conditions and specifi cs of the company, as well as the planning and implementation of measures to improve its receptivity to innovation.

  2. The social shaping of innovation in polish companies

    DEFF Research Database (Denmark)

    Lorentzen, Anne

    2003-01-01

    The paper deals with strategies of innovation in Polish manufacturing companies. The point of departure is a theoretical framework of enterprise level innovation, and of the factors forming strategies of innovation on enterprise level. The paper analyses evidence from 23 Polish companies and pres......The paper deals with strategies of innovation in Polish manufacturing companies. The point of departure is a theoretical framework of enterprise level innovation, and of the factors forming strategies of innovation on enterprise level. The paper analyses evidence from 23 Polish companies...... and presents two cases more in detail. The analysis shows that the Polish companies have all been quite innovative, mostly in relation to product innovation. They choose innovation strategies, which are incremental more than radical, and they tend to differentiate their product range rather than to specialise....... They consider quality development a must in the fight for market shares and they adapt equipment and organisation to this goal. The factors forming and determining the strategies of the companies count the technological knowledge and expertise of the owner/founder, the structural changes of the market...

  3. THE EUROPEAN COMPANY (SOCIETAS EUROPAEA ON RIND SIGHT

    Directory of Open Access Journals (Sweden)

    Liviana Andreea Niminet

    2016-07-01

    Full Text Available The article deals with the rind aspects of European Company (also known by its Latin name Societas Europaea or SE, a “type of public limited-liability company regulated under European Union law”. Although this form of company was proposed more than 40 years ago, it was only in 2001 when the Council issued Regulation (EC No 2157/2001 of 8 October 2001 on the Statute for a European company defining the European company (SE as “a legal structure that permits a company to operate in different European Union (EU countries under a single statute”, as determined by the law of the Union and common to all EU countries. Being a new legal form, the SE coexists with the corporate forms that already were in each Member Statebeing governed by both European Regulation and national law. As it follows we address the rules, classification, conditions for settling an SE, organization structures, tax harmonization, employee involvement in the SE, advantages and disadvantages of SEs, as well as the opportunity of SPEs.

  4. Industry to Education Technology Transfer Program. Composite Materials--Personnel Development. Final Report.

    Science.gov (United States)

    Tomezsko, Edward S. J.

    A composite materials education program was established to train Boeing Helicopter Company employees in the special processing of new filament-reinforced polymer composite materials. During the personnel development phase of the joint Boeing-Penn State University project, an engineering instructor from Penn State completed a 5-month, full-time…

  5. Transvaal Consolidated Land and Exploration Company, Limited

    International Nuclear Information System (INIS)

    Lawrence, R.S.

    1983-01-01

    The difficult economic circumstances with which almost the whole world had to contend, brought serious financial crisis in many countries. South Africa also had its own share of serious problems. Despite this situation, Transvaal Consolidated Land and Exploration Company, Limited, showed on increase in earnings of 24 per cent per share. The reason for this lies mainly in two areas. Firstly the company acquired the mining related business of Rand Mines, Limited. Included in the acquisition was a partfolio of shares mainly in the company's associated gold and uranium mining companies and additional shares in its listed coal mining subsidiaries. Secondly, the average gold price realised by producers in rand terms, was considerably higher than in the previous year. Consolidated profit attributable to members increased by 52 per cent to R82,6 million

  6. Finance Companies and Small Business Borrowers: An Empirical Investigation

    OpenAIRE

    Haynes, George; Watts, Myles

    1996-01-01

    Finance companies have been perceived as isolated and insignificant lenders, attracting high risk borrowers and charging these borrowers relatively high prices. Using the 1988 National Survey of Small Business Finance, this study examines the relationship between finance companies and other lenders, describes the characteristics of borrowers attracted to finance companies and assesses whether finance companies charge higher loan prices and impose more stringent collateral requirements on thei...

  7. Beyond "medical tourism": Canadian companies marketing medical travel

    Science.gov (United States)

    2012-01-01

    Background Despite having access to medically necessary care available through publicly funded provincial health care systems, some Canadians travel for treatment provided at international medical facilities as well as for-profit clinics found in several Canadian provinces. Canadians travel abroad for orthopaedic surgery, bariatric surgery, ophthalmologic surgery, stem cell injections, “Liberation therapy” for multiple sclerosis, and additional interventions. Both responding to public interest in medical travel and playing an important part in promoting the notion of a global marketplace for health services, many Canadian companies market medical travel. Methods Research began with the goal of locating all medical tourism companies based in Canada. Various strategies were used to find such businesses. During the search process it became apparent that many Canadian business promoting medical travel are not medical tourism companies. To the contrary, numerous types of businesses promote medical travel. Once businesses promoting medical travel were identified, content analysis was used to extract information from company websites. Company websites were analyzed to establish: 1) where in Canada these businesses are located; 2) the destination countries and health care facilities that they market; 3) the medical procedures they promote; 4) core marketing messages; and 5) whether businesses market air travel, hotel accommodations, and holiday tours in addition to medical procedures. Results Searches conducted from 2006 to 2011 resulted in identification of thirty-five Canadian businesses currently marketing various kinds of medical travel. The research project began with what seemed to be the straightforward goal of establishing how many medical tourism companies are based in Canada. Refinement of categories resulted in the identification of eighteen businesses fitting the category of what most researchers would identify as medical tourism companies. Seven other

  8. KEY PERFORMANCE INDICATORS. A CASE STUDY ON THE INTEGRATED REPORTS OF AN IT COMPANY

    Directory of Open Access Journals (Sweden)

    GORGAN CĂTĂLINA

    2014-06-01

    Full Text Available Our analysis relies on the 2011 integrated report published by SAP, a European IT company included in the International Integrated Reporting Committee (IIRC Pilot Programme Business Network. The research methodology used is the analysis of the content as we search for a number of selected characteristics in the report and also for a set of key performance indicators (KPI. We use as references the guide provided by DVFA (Society of Investment Professionals in Germany and EFFAS (European Federation of Financial Analysts Societies – EFFAS (2010 for the software industry. The aim of our study is to analyse the way in which an IT company applies the guidelines recognised by the European Commission to identify and communicate the material nonfinancial information, in order to assess the organization’s abilities to create value on a short, medium and long term.

  9. The Exchange Rate Exposure of Danish Non-Financial Companies

    DEFF Research Database (Denmark)

    Aabo, Tom

    1999-01-01

    of the extra-market exchange rate exposure of individual companies. As such, only a minority of companies has significant exposures when using the effective Danish exchange rate in an OLS regression analysis while half of the companies have significant exposures when using five main exchange rates. A GARCH(1......A shortcut to measuring exchange rate exposure at the company level can be to exploit the information content in the stock prices. A regression analysis is conducted for the main Danish non-financial companies. The use of one all-comprising exchange rate indicator fails to address the complexity......,1) regression analysis is shown to further improve the detection of exposures. The success in identifying exposures for Danish non-financial companies is in contrast to earlier US studies and is relevant in a European context....

  10. ECONOMIC CRISIS AND THE COMPETITIVENESS OF TRANSNATIONAL COMPANIES

    Directory of Open Access Journals (Sweden)

    LIVIU RADU

    2012-05-01

    Full Text Available In crisis situations, the competitiveness of transnational companies becomes a particularly complex concept, due to the fact that said business entities are continuously moving within the context of internationalization and increasing use of global strategies. Given the current economic context, one cannot merely assess the competitiveness level of any given transnational company from a static standpoint, depending on the turnover, sales volume or number of employees of said company, but such assessment needs to be made from a dynamic standpoint, in close connection with the internal and international business environment in which that company carries out its activity.

  11. Marketing through Social Media : Case: Comparison of Social Media Marketing Approaches of B2C Companies for Company X

    OpenAIRE

    Rantapelkonen Ahlberg, Jaana

    2010-01-01

    Rantapelkonen Ahlberg, Jaana. 2010. Social Media Marketing. Case: Comparison of Social Media Marketing Approaches of B2C Companies for Company X. Master’s Thesis. Kemi-Tornio University of Applied Sciences. Business and Culture. Pages 42 (74). The objective of this thesis is to provide insights on how Company X can use Social Media as a marketing and branding tool in consumer marketing in the Swedish market. More specifically, this study attempts to define what kinds of social media are u...

  12. Towards a Generic Set of Packaging Material Key Figures

    NARCIS (Netherlands)

    ten Klooster, Roland; de Koeijer, Bjorn; de Lange, Jos

    Many companies consider the reduction of packaging material as a relevant development direction, either required by cost savings, supply chain efficiency, sustainability or substantiated by regulations (directive 94/62/EC). This aligns with an eco-efficient redundancy perspective on packaging.

  13. Company Delistings from the UN Global Compact

    DEFF Research Database (Denmark)

    Knudsen, Jette Steen

    2011-01-01

    While a substantial amount of the literature describes corporate benefits of corporate social responsibility (CSR) initiatives, the literature is silent concerning why some companies announce CSR initiatives, yet fail to implement them. The article examines company delistings from the UN Global...... shows that companies are less likely to be delisted from countries where domestic governance institutions are well-functioning. To a lesser extent, I find that firms from countries with international economies are more willing to comply with the UN Global Compact requirements. Countries with a high...

  14. The Influence of Company Size on Accounting Information: Evidence in Large Caps and Small Caps Companies Listed on BM&FBovespa

    Directory of Open Access Journals (Sweden)

    Karen Yukari Yokoyama

    2015-09-01

    Full Text Available In this study, the relation between accounting information aspects and the capitalization level o companies listed on the São Paulo Stock Exchange was investigated, classified as Large Caps or Small Caps, companies with larger and smaller capitalization, respectively, between 2010 and 2012. Three accounting information measures were addressed: informativeness, conservatism and relevance, through the application of Easton and Harris’ (1991 models of earnings informativeness, Basu’s (1997 model of conditional conservatism and the value relevance model, based on Ohlson (1995. The results appointed that, although the Large Caps present a higher level of conservatism, their accounting figures were less informative and more relevant when compared to the Large Caps companies. Due to the greater production of private information (predisclosure surrounding larger companies, the market would tend to respond less strongly or surprised to the publication of these companies’ accounting information, while the lack of anticipated information would make the effect of disclosing these figures more preponderant for the Small Caps companies.

  15. Orientation of sustainable management of chemical company with international activity

    Directory of Open Access Journals (Sweden)

    Valéria da Veiga Dias

    2013-04-01

    Full Text Available The search for new business possibilities, either through international activities and capture niche markets appear as a distinct trend among organizations that target growth. For this growing number of organizations intent on investing in new issues related to values such as citizenship, ethics and environmental concerns. There is the adoption of a more responsive to the community or even the acceptance of responsibility for the impacts of their production processes, inserting themselves in what was initially called the Social Responsibility within the business context and developed the concept of Elkington (1998 generated a discussion about a new movement that was called a sustainable paradigm. It was observed generally that sustainable management is still very close to supporting tools and not as part of the construction of corporate strategy although it is possible to realize that they seek a greater involvement in this direction when they start to review their strategies. This question can be perceived at different levels between the companies, but which shows the issue is the lack of direct indicators for investment and sustainable return. Sustainable management proved to be a source of opportunity for overseas business for the companies studied, as preparation for work with environmental legislation, global requirements, raw materials and environmentally friendly processes organizations prepared to market in the global sphere, and Brazil note that the innovative products for their production process and / or alternative raw material still do not get the spotlight. Acting in a sustainable manner enables the development of strategies agreed with conscious posture and changes in cultural terms in general, which can create new opportunities for those who can keep up with the global business scenario.

  16. Fires at storage sites of organic materials, waste fuels and recyclables.

    Science.gov (United States)

    Ibrahim, Muhammad Asim; Alriksson, Stina; Kaczala, Fabio; Hogland, William

    2013-09-01

    During the last decade, the European Union has enforced the diversion of organic wastes and recyclables to waste management companies operating incineration plants, composting plants and recycling units instead of landfills. The temporary storage sites have been established as a buffer against fluctuations in energy demand throughout the year. Materials also need to be stored at temporary storage sites before recovery and recycling. However, regulations governing waste fuel storage and handling have not yet been developed, and, as a result, companies have engaged in risky practices that have resulted in a high number of fire incidents. In this study, a questionnaire survey was distributed to 249 of the 400 members of Avfall Sverige (Swedish Waste Management Association), which represents the waste management of 95% of the Swedish population. Information regarding 122 storage facilities owned by 69 companies was obtained; these facilities were responsible for the storage of 47% of the total treated waste (incineration + digestion + composting) in 2010 in Sweden. To identify factors related to fire frequency, the questionnaire covered the amounts of material handled and burnt per year, financial losses due to fires, storage duration, storage method and types of waste. The results show that 217 fire incidents corresponded to 170 kilotonnes of material burnt and cumulative losses of 49 million SEK (€4.3 million). Fire frequency and amount of material burnt per fire was found to be dependent upon type of management group (waste operator). Moreover, a correlation was found between fire frequency and material recycled during past years. Further investigations of financial aspects and externalities of fire incidents are recommended.

  17. SMEs’ Organizational Performance: Comparative Study between Cooperated and Uncooperated Companies

    Directory of Open Access Journals (Sweden)

    Ana Karla de Lucena Justino Gomes

    2017-12-01

    Full Text Available Faced with the need for survival and competitiveness, here called micro and small enterprises (MPE, they seek to develop competitive differentials, such as the insertion of the company into a cooperation network. Several researches seek to identify the benefits of cooperative strategies, but few studies seek to compare the organizational performance of cooperating companies with that of uncooperated companies. Thus, the present study has as general objective to verify if the MPE, when inserted in cooperation networks, present organizational performance superior to those that are not inserted in that context. The present research is of the survey type and involves 67 companies inserted in cooperation networks and 154 companies that do not participate in cooperation networks. To achieve the objective, the organizational performance was analyzed based on the managers' perception regarding aspects associated to the following performance measures: customer satisfaction, employee satisfaction, company growth, company profitability and overall performance. The results indicate that the companies included in cooperation networks presented superior performance when compared to the companies not included in cooperation networks

  18. The policies of social welfare produced effects in performance of the company? Comparative analysis of European companies

    Directory of Open Access Journals (Sweden)

    Teresa M. Monllau Jaques

    2014-12-01

    Full Text Available Purpose: The aim of this paper is to study and analyze the public well being policies and its repercussions in the efficacy and efficiency of the companies that give services to dependant people (CNAE 87 and 88 Codes. Design/methodology/approach: For the making of the present study several companies which gives services in countries with different patterns when applying public well being policies have been compared. These countries have been Spain, Germany, UK and Netherlands. The data has been obtained through AMADEUS. The period of the study has been 2008-2012. The variables used are the operating margin (OMR rate and the rotation assets rate (RAT. Findings and Originality/value: From the results obtained we have not been able to establish a significant statistic relationship between Companies behaviour and public well being policies. Originality/value: Up to date few extracts have been done, in Spain, about the financial behaviour of the companies which give services to the elderly. The business development entails an economic growth which balances with the cost inherent in the elderly population.

  19. Financial Structure Analysis of Publicly Held Lodging Companies: An International Comparison

    Directory of Open Access Journals (Sweden)

    Erdinç KARADENİZ

    2015-12-01

    Full Text Available The aim of this study is to analyze financial structure and preference of lodging companies that issues traded in European and Turkish stock markets by using ratio analysis technique. In this context, statements of financial positions of 51 lodging companies from European stock markets and 12 lodging companies from Borsa Istanbul used and calculated 10 financial structure ratios for each company between 2011-2012-2013 years. In the results of ratio analysis, it is determined that Turkish lodging companies use mainly equity while European lodging companies prefer liabilities and debt to finance their activities. In respect to maturity of liabilities it is determined that European lodging companies prefer long term debt while Turkish lodging companies use short term liabilities. Finally, it is determined that European lodging companies use leasing but no Turkish lodging companies to choose leasing.

  20. [Response of Pharmaceutical Companies to the Crisis of Post-Marketing Clinical Trials of Anti-Cancer Agents -- Results of Questionnaires to Pharmaceutical Companies].

    Science.gov (United States)

    Nakajima, Toshifusa

    2016-04-01

    Investigator-oriented post-marketing clinical trials of anti-cancer agents are faced to financial crisis due to drastic decrease in research-funds from pharmaceutical companies caused by a scandal in 2013. In order to assess the balance of research funds between 2012 and 2014, we made queries to 26 companies manufacturing anti-cancer agents, and only 10 of 26 responded to our queries. Decrease in the fund was observed in 5 of 10, no change in 1, increase in 3 and no answer in 1. Companies showed passive attitude to carry out doctor-oriented clinical trials of off-patent drugs or unapproved drugs according to advanced medical care B program, though some companies answered to proceed approved routines of these drugs if clinical trials showed good results. Most companies declined to make comments on the activity of Japan Agency for Medical Research and Development (AMED), but some insisted to produce good corroboration between AMED and pharmaceutical companies in order to improve the quality of trials. Further corroboration must be necessary for this purpose among researchers, governmental administrative organs, pharmaceutical companies, patients' groups, and mass-media.