WorldWideScience

Sample records for non-profit housing groups

  1. Democracy and non-profit housing

    DEFF Research Database (Denmark)

    Hansen, Anne Vorre; Langergaard, Luise Li

    2017-01-01

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

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

    NARCIS (Netherlands)

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

    2017-01-01

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

  3. Civil society: beyond non profit / Sociedad civil: más allá del non profit

    Directory of Open Access Journals (Sweden)

    Miguel de Haro Serrano

    2013-10-01

    Full Text Available For a numerous group of recognized and proved authority authors, the Civil Society is limited to the Non Profit organizations. Non Profit is the great limit, the rigid and static border. The limes on the Roman Empire were less overwhelming than the non profit of certain academics. Dura lex and unfair law that keeps aside from the civil society scope the entities on the social economy and the whole market around mercantile enterprises and businesses. Nevertheless, the new changes in the today’s society and the new concept of businesses oriented to the society without forsaking the quest for economic profit, poses a Civil Society beyond non profit.

  4. Management trends: Internationalization of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Inić Branimir P.

    2015-01-01

    Full Text Available Non-profit organizations are increasingly gaining importance in the modern economy with their development and their numbers increasing day by day. It is very important to note that non-profit organizations are often subject to various benefits that the for-profit companies are not. Thus, for example, preferential tax status of non-profit organizations is manifested primarily in the form of exemption from corporate income tax. In addition, private non-profit organizations enjoy various other state, local and federal taxes exemptions. Under certain conditions, these organizations are exempt from taxes on donations and membership fees. A feature that differentiates various non-profit organizations and profit-oriented companies is their source of income. Profit oriented companies depend on their income, obtained from sales of their goods or services to customers, who usually cover the price and cost of goods and services plus the profit. In contrast, nonprofit organizations are very dependent on membership fees, tax exemptions, members donations or depend on funds of the sponsoring agency which covers most of their costs, for example a federal government agency. Those non-profit organizations that have substantial operating costs beyond national borders and do not identify themselves as purely domestic in their mandate are International non-profit organizations. Most non-profit organizations remain in their national boundaries, on the territory of the country in which they were created, but a large number of non-profit organizations rapidly internationalize, and some larger non-profits have grown into important global actors. The paper includes the following sections: (1 introduction, (2 why is the 'non-profit' important, (3 the internationalization of non-profit organizations, (4 sources of income of non-profit organizations (4.1. causality of impact and of strategic decisions in cases pertaining to universities, (5 the limits of strategic

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

    OpenAIRE

    Roozen, Irene; Claeys, Christel

    2009-01-01

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

  6. TRANSPARENCY IN ITALIAN NON PROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Patrizia Gazzola

    2014-07-01

    Full Text Available The aim of the paper is to evaluate the accountability and transparency of Italian non profits organizations. The main goal is to understand if a general accountability or transparency problem, or a systematic publicity deficit, exist in the third sector in Italy. Non profit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Non profit organizations should regularly and openly convey information to the stakeholder about their vision, mission, objectives, activities, accomplishments, decision-making processes and organizational structure. Information from a non profit organization should be easily accessible to the stakeholder and should create external visibility, public understanding and trust in the organization, conditions necessary to find donors. Non profit organizations work with communities and community donors need to know how their money is used. In the first part the analysis of the definition of transparency and accountability is made and the sustainability report like an important instrument of communication is considered. In the second part an empirical research is presented. The Italian law allows taxpayers to devote 5 per thousand of their income tax to non profit organizations, choosing between charities, social promotion associations, recognized associations, entities dedicated to scientific research and health care, universities, municipal social services and other non profit organizations. The present study present a quantitative research and it’s based on an empirical analysis of non-profit organizations that receive this donation in Italy in the year 2010 and 2011. In the paper we analyze the transparency and the accountability of the top 100 non profit organizations that have received the contribution of 5 per thousand, checking whether they prepare their Sustainability Report or any other kind of report for communicate the use

  7. Comparative Corporate Governance of Non-Profit Organizations

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2014-01-01

    Based on the impressive work of Hopt and von Hippel (2010), I review the comparative corporate governance of non-profit organizations and propose topics for future research. There is evidence of agency problems in non-profit as well as for-profit organizations, but the governance mechanisms...

  8. Indirect Genetic Effects for group-housed animals

    DEFF Research Database (Denmark)

    Alemu, Setegn Worku

    This thesis investigated social interactions in group-housed animals. The main findings of this thesis: 1) Statistical methods to estimate indirect genetic effects when interactions differ between kin vs. non-kin were developed. 2) Indirect genetic effects contribute a substantial amount...... of heritable variation for bite mark traits in group-housed min. 3) Indirect genetic effects estimation needs to take into account systematic interactions due to sex or kin for bite mark trait in group-housed min. 4) Genomic selection can be used to increase the response to selection for survival time in Brown...

  9. Non-profit Drug Research and Development at a Crossroads.

    Science.gov (United States)

    Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude

    2018-02-07

    In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.

  10. Application of relationship marketing in non-profit organisations ...

    African Journals Online (AJOL)

    Application of relationship marketing in non-profit organisations involved in the provision of sport and recreational services. ... A variety of factors have over time contributed to a need for marketing in non-profit ... AJOL African Journals Online.

  11. Relation between reproduction performance and indicators of feed intake, fear and social stress in commercial herds with group-housed non-lactating sows

    DEFF Research Database (Denmark)

    Kongsted, Anne Grete

    2006-01-01

    Group-housing of non-lactating sows is becomming increasingly widespread in commercial sow herds in European countries as a result of changed legislation. Group-housing may lead to individual variation in feed intake, stress and fear, which may impair the reproduction ferformance. However, whether...... or the outcome of three fear tests were found. The results indicate that the unintended individual variation in feed intake in sows group-housed in commercial herds may be large enough to affect the reproduction performance. This calls for management initiatives to reduce unequal feed intake in group-housed sows....

  12. Housing and  Social Cohesion in Densely Settled Denmark

    DEFF Research Database (Denmark)

    Vestergaard, Hedvig

    2009-01-01

    The chapter focuses on the economic, political and social issues facing housing in Denmark in a Nordic and Baltic context. After a brief historical introduction of the tenure structure and settlement pattern the chapter describe and analyses the changing policy and practice of housing in Denmark....... Until 2001 housing and housing policy questions were rather neglected subjects in the Danish policy debate. For a number of years the focus had mainly been on urban and urban policy questions. But increasing difficulties for households gaining access to affordable housing in economic pressure areas like...... Copenhagen spurred a heated debate. The non-availability of private rented housing, long waiting lists for non-profit housing, the increasing house prices in the owner occupied sector and the concentration of socially deprived and ethnic minorities on an increasing number of non-profit housing estates all...

  13. Non-Profit Organizations in a Bureaucratic Environment

    OpenAIRE

    Grout, Paul; Schnedler, Wendelin

    2008-01-01

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

  14. APLIKASI MANAJEMEN KEGIATAN UNTUK ORGANISASI NON PROFIT BERBASIS WEBSITE

    Directory of Open Access Journals (Sweden)

    Arif Hidayat

    2017-02-01

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

  15. Social media for non-profit organizations in Vietnam

    OpenAIRE

    Nguyen, Thy

    2016-01-01

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

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

    Science.gov (United States)

    Das, Dhiman

    2009-01-01

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

  17. Determinants of profitability according to groups of banks in Albania

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Arjeta Hallunovi

    2017-06-01

    Full Text Available The paper analyzed the determinants of profitability of all the commercial banks in Albania, where the banks were analyzed by dividing into groups[1]. These determinants are categorized into two groups, internal and external factors. The objective of the study is to determine the factors that affect the profitability in commercial banks, to show how they differ according to groups of the banks and making some recommendations which can help the management. A panel data with all the commercial banks that operate in Albania is analyzed for the period 2009-2014. To measure the profitability is used the independent variable return on assets. Banking specific factors that are used in this study include variables such as bank size, asset management, credit risk, liquidity of assets, capital adequacy, operational efficiency and cost of financing. On the other hand is taken into consideration only one industry specific factor, which is the concentration and some macroeconomic factors as GDP, exchange rate and inflation. The quantitative data are obtained from the financial statements of commercial banks, INSTAT, Bank of Albania, World Bank and Bankscope, in order to make empirical analysis needed to identify and measure the determinants of bank profitability. In particular, the multiple regression analysis is used to measure the impact of determinants in bank profitability and to realize empirical analysis is used Eviews 7. The results of the study showed a positive relationship between bank size and profitability, statistically important in the group 2, with 1% level of significance. The credit risk had an inverse relation with profitability in the model, statistically significant at 1% level of significance for the group 2 and 5% for the group 1 and 3. While, in terms of macroeconomic factors, GDP had a positive relationship with profitability and it is statistically significant in the group 3. On the other hand, inflation and exchange rate showed a

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

    Science.gov (United States)

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

    2017-09-01

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

  19. EPA for Businesses and Non-Profits

    Science.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    Ioana – Julieta Josan

    2010-05-01

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

  1. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Science.gov (United States)

    2010-04-01

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

  2. Housing management and the creation of customer value

    NARCIS (Netherlands)

    Dogge, P.J.C.; Smeets, J.J.A.M.

    2004-01-01

    Creating customer value is the greatest challenge facing profit and non- profit landlords nowadays. By offering valuable products landlords can distinguish themselves from competitors in the housing market. In marketing literature two meanings exist for the phrase "customer value": value of a

  3. Business Groups and Profit Redistribution : A Boon or Bane for Firms

    NARCIS (Netherlands)

    George, R.; Kabir, M.R.; Douma, S.W.

    2004-01-01

    This study investigates how profit redistribution affects the performance of firms affiliated to business groups.It shows that inefficient profit redistribution causes group-affiliated firms to perform poorly relative to independent firms.This underperformance persists even after controlling for

  4. Spokespersons in media campaigns of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Milovanović Dragana

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Andrius Stasiukynas

    2015-02-01

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

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

    OpenAIRE

    Dostie, Benoît; Javdani, Mohsen

    2017-01-01

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

  7. Grants Management Guidance for Non-Profit Organizations

    Science.gov (United States)

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

  8. Writedowns, soft gas markets trim profits of OGJ independents' group

    International Nuclear Information System (INIS)

    Williams, B.; Biggs, J.B.

    1991-01-01

    A widely expected rise in 1990 profits stemming from a runup in oil prices did not happen for the group of 50 U.S. independent oil and gas companies the Oil and Gas Journal tracks. Instead, a string of special charges spurred big losses for a number of companies. In addition, an unexpectedly weak natural gas market also helped dampen upstream earnings for independents with reserves portfolios dominated by gas. As a result, overall profits for the OGJ group of independents slipped 2.3% in 1990 from 1989 levels. That occurred despite the group's increase of 13% in revenues, largely on the strength of oil production and prices climbing 16% and 25%, respectively. The group's gas production rose 8%, while gas prices remained flat. A few companies heavily skewed to oil saw profits about double year to year. However, the squeeze on revenues and profits from lower gas prices often more than offset increased gas production for many of the companies dependent on gas sales for most of their revenues. The situation was even worse for companies that shut in gas rather than sell it at less than replacement costs, thereby slicing, gas sales volumes as well. The depressed North American gas market has lasted into 1991, and oil prices have fallen from second half 1990 highs. Industry expectations are that oil prices overall will be lower in 1991 than they were last year, so it falls generally to increased gas prices and production in the second half to buoy profits enough to keep pace with 1990 levels. Prospects in 1991 are for big asset writedowns and plunging profits for U.S. independents if oil prices fall much below current levels and gas prices don't rally in the second half

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

    Directory of Open Access Journals (Sweden)

    Václav Rybáček

    2017-12-01

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

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

    Directory of Open Access Journals (Sweden)

    V. V. Myamlin

    2009-03-01

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

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

    OpenAIRE

    Sankaran, Shankar

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Loriberto Starosky Filho

    2013-08-01

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

  13. Relation between reproduction performance and indicators of feed intake, fear and social stress in commercial herds with group-housed non-lactating sows

    DEFF Research Database (Denmark)

    Kongsted, Anne Grete

    2006-01-01

    Group-housing of non-lactating sows is becomming increasingly widespread in commercial sow herds in European countries as a result of changed legislation. Group-housing may lead to individual variation in feed intake, stress and fear, which may impair the reproduction ferformance. However, whether...... the individual variation in feed intake and the level of stress and fear under commercial conditions is severe enough to impair the reproduction performance is not known. In a detailed farm study including 14 herds with different layouts the relations between various indicators of feed intake, stress and fear...

  14. Mobbing in a Non-Profit Organisation

    Directory of Open Access Journals (Sweden)

    Kovacic Andrej

    2017-05-01

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

  15. The role of the Housing Fund of the Republic Slovenia

    Directory of Open Access Journals (Sweden)

    Mira Becele

    1995-01-01

    Full Text Available Basic data about the Housing Fund is given, outlining the principles and requirements for loan allocation. Such loans are available both to individuals and non-profit housing organizations. The Housing Fund is making efforts to supplement and extend the institutional structure of the housing sector by introducing a housing savings bank, by issuing long-term debenture bonds, and through foreign borrowing.

  16. Progress of energy reduction in the Dutch non-profit housing sector

    NARCIS (Netherlands)

    Visscher, H.J.; Filippidou, F.; Nieboer, N.E.T.

    2015-01-01

    The European Union formulated high ambitions of energy reductions to be realised in the built environment. The existing housing stock covers a major share of energy use and is seen as high potential to contribute to the savings. This should be realised in the first place by reducing the energy

  17. Social Housing Provision in Copenhagen

    DEFF Research Database (Denmark)

    Tsenkova, Sasha; Vestergaard, Hedvig

    -profit housing providers, and a wide range of fiscal and regulatory instruments enhancing the competitive performance of the social housing sector. The research analyses recent housing policy measures and their impact on new social housing provision in Copenhagen. The emphasis is on the mix of housing policy......The paper provides an overview of trends and processes of change affecting new social housing provision in Denmark with a focus on Copenhagen. The local responses are reviewed within the context of changes to the unitary national housing system that functions with a robust range of private and non...... instruments implemented in three major policy domains-fiscal, financial and regulatory-to promote the production of new social housing. The system of new social housing provision is examined as a dynamic process of interaction between public and private institutions defining housing policy outcomes...

  18. Adaptation to the digestion of nutrients of a starch diet or a non-starch polysaccharide diet in group-housed pregnant sows

    NARCIS (Netherlands)

    Peet-Schwering, van der C.M.C.; Kemp, B.; Hartog, den L.A.; Schrama, J.W.; Verstegen, M.W.A.

    2002-01-01

    A trial was conducted with twenty group-housed pregnant sows to study the adaptation in nutrient digestibility to a starch-rich diet or a diet with a high level of fermentable non-starch polysaccharides (NSP) during a time period of 6 weeks. The starch-rich diet was primarily composed of wheat, peas

  19. Non-growth transition in the housing sector

    DEFF Research Database (Denmark)

    Xue, Jin

    This article examines the extents to which economic growth and housing stock growth has been decoupled from negative environmental impacts over the latest two decades in the metropolitan areas of Hangzhou (China) and Copenhagen (Denmark). Research results show that housing stock growth and economic...... growth has been, at best, weakly decoupled from environment impacts, implying that the goal of sustainable housing development has not been fulfilled by the decoupling strategies. The long-term incompatibility between housing stock growth and environmental sustainability suggests the necessity of non......-growth in the housing sector in order to reduce the environmental impacts from housing consumption to be within the ecological capacity. On the basis of an analysis of drivers of housing stock growth, the visions for a non-growth housing stock in both city regions are imagined in terms of potential risks...

  20. A CRITICAL REVIEW OF HOUSING DELIVERY IN NAIROBI: DIFFERENT ACTORS - DIFFERENT SOCIO-ECONOMIC GROUPS

    Directory of Open Access Journals (Sweden)

    Crispino C. Ochieng

    2007-11-01

    Full Text Available This research was undertaken by means of qualitative ethnographic method. The arguments in this paper underlie the important role of the different actors in private tenement housing delivery in a developing city such as Nairobi, where more than half the population is poor. In Nairobi the private tenement housing delivers both conventional as well as non-conventional housing with the majority of the poor being able to access only the later. Nonconventional housing includes the informal as well as the slum. Although still targeting the poor, with time, the majority of what started as non-conventional housing undergoes greater physical development. This process ensures access to enough affordable low-income housing. Development in housing delivery has been supported by the government through encouraging creation of relevant housing institutions, developing relevant byelaws and regulations and putting in place an appropriate framework for housing delivery. For a developing city encouraging the participation of the private sector in housing delivery for the different socio-economic groups is a sure guarantee of providing housing for a large percentage of the population.

  1. Segmenting health maintenance organizations to study productivity and profitability.

    Science.gov (United States)

    Sobol, M G

    2000-01-01

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

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

    OpenAIRE

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

    2017-01-01

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

  3. Group housing during gestation affects the behaviour of sows and the physiological indices of offspring at weaning.

    Science.gov (United States)

    Zhou, Q; Sun, Q; Wang, G; Zhou, B; Lu, M; Marchant-Forde, J N; Yang, X; Zhao, R

    2014-07-01

    To compare the behaviour of sows and the physiological indices of their offspring in stall and group-housing systems, 28 sows were randomly distributed into two systems with 16 sows in stalls, and the other 12 sows were divided into three groups with four sows per pen. The area per sow in stalls and groups was 1.2 and 2.5 m2, respectively. Back fat depth of the sow was measured. Salivary cortisol concentration of the sows, colostrum composition and piglets' serum biochemical indicators were evaluated. The behaviour of the sows, including agonistic behaviour, non-agonistic social behaviour, stereotypical behaviour and other behaviours at weeks 2, 9 and 14 of pregnancy were analysed. The results showed no differences in the back fat depth of sows. Colostrum protein, triglyceride, triiodothyronine, thyroxine and prolactin concentrations in the whey also demonstrated no significant differences between the two housing systems. Salivary cortisol concentration was significantly higher in the sows housed in groups than the sows in stalls. The concentrations of serum total cholesterol and low-density lipoprotein (LDL) cholesterol were significantly higher in the offspring of sows housed in groups (P=0.006 and 0.005, respectively). The GLM procedure for repeated measures analysis showed the frequency of drinking, and non-agonistic social behaviour was significantly higher in the sows housed in groups than the sows in stalls; yet the frequency of agonistic and sham chewing demonstrated the opposite direction. The duration of standing was significantly longer in the sows housed in groups, but the sitting and stereotypical behaviour duration were significantly shorter compared with the sows in stalls. These results indicated that group housing has no obvious influence on the colostrum composition of sows; however, it was better for sows to express their non-agonistic social behaviour and reduce the frequency of agonistic behaviour and stereotypical behaviour. Meanwhile, group

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

    OpenAIRE

    Kaya, Emine Öner

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Sebastian Ion Ceptureanu

    2018-01-01

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

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

    NARCIS (Netherlands)

    van der Heijden, Beatrice

    2006-01-01

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

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

    OpenAIRE

    Pavičić, Jurica

    2001-01-01

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

  8. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Science.gov (United States)

    2010-04-01

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

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

    OpenAIRE

    Irfan, Muhammad

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Karyne Cheng Siew Ang

    2016-11-01

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

  11. Non-controlling interests, financial performance and the equity of groups. An empirical study of groups listed on the Warsaw Stock Exchange

    Directory of Open Access Journals (Sweden)

    Radosław Ignatowski

    2015-09-01

    Full Text Available The purpose of this article is to (a analyze IFRS requirements for the recognition and presentation of non-controlling (minority interests in consolidated financial statements in relation to theoretical concepts of consolidation of financial statements, and (b assess the share and importance of non-controlling inter-ests in financial performance and the equity of the groups of companies in practice.For the purpose of the article, selected scientific methods have been used, including: descriptive and analytical ones (for analyzing the theoretical concepts and IFRS requirements, critical analysis, especial-ly used for the literature review, and for the assessment of practice: primary empirical research methods, and quantitative methods, including descriptive statistics, nonparametric tests and correlation analysis. The empirical material collected was used to verify several hypotheses related to non-controlling interests of the groups whose parents are registered in Poland and whose securities are traded on a regulated, Polish capital market (Warsaw Stock Exchange. The empirical evidence is that non-controlling interests represent a very small part of group’s equity (taking the mean of about 3.5%, but the median below 1% and obviously, they are significantly lower than the share of majority interests. Their deviation among the different classes of companies (big, small and banks is negligible. Slightly higher is the share of minority interests in the group’s net profit and total comprehensive income. However, no significant difference is to be found between the shares of non-controlling interests in the group’s equity, net profit and total comprehensive income. Overall, shares of majority (minority interests in a group’s income are in line with their shares in the group’s equity. The hypothesis on comparable returns on non-controlling and majority interests (in terms of ROE cannot be rejected if both net profit and losses are considered

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

    African Journals Online (AJOL)

    kirstam

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

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

    Science.gov (United States)

    Cutt, J

    1982-01-01

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

  14. Non-controlling interests, financial performance and the equity of groups. An empirical study of groups listed on the Warsaw Stock Exchange 

    Directory of Open Access Journals (Sweden)

    Radosław Ignatowski

    2015-11-01

    Full Text Available The purpose of this article is to (a analyze IFRS requirements for the recognition and presentation of non-controlling (minority interests in consolidated financial statements in relation to theoretical concepts of consolidation of financial statements, and (b assess the share and importance of non-controlling inter-ests in financial performance and the equity of the groups of companies in practice. For the purpose of the article, selected scientific methods have been used, including: descriptive and analytical ones (for analyzing the theoretical concepts and IFRS requirements, critical analysis, especial-ly used for the literature review, and for the assessment of practice: primary empirical research methods, and quantitative methods, including descriptive statistics, nonparametric tests and correlation analysis. The empirical material collected was used to verify several hypotheses related to non-controlling interests of the groups whose parents are registered in Poland and whose securities are traded on a regulated, Polish capital market (Warsaw Stock Exchange. The empirical evidence is that non-controlling interests represent a very small part of group’s equity (taking the mean of about 3.5%, but the median below 1% and obviously, they are significantly lower than the share of majority interests. Their deviation among the different classes of companies (big, small and banks is negligible. Slightly higher is the share of minority interests in the group’s net profit and total comprehensive income. However, no significant difference is to be found between the shares of non-controlling interests in the group’s equity, net profit and total comprehensive income. Overall, shares of majority (minority interests in a group’s income are in line with their shares in the group’s equity. The hypothesis on comparable returns on non-controlling and majority interests (in terms of ROE cannot be rejected if both net profit and losses are considered

  15. Mink's adaptation to group housing in practice

    DEFF Research Database (Denmark)

    Hansen, Steffen W; Møller, Steen Henrik

    2012-01-01

    In this project, we test the hypothesis whether mink populations with a higher social tolerance have been developed in practice and thus are better adapted to housing in stacked cages. The hypothesis has been tested by comparing the level of bite damages and bit marks in mink kept in pairs...... and in mink kept in social groups. In total, the project included 1,191 brown mink housed on four farms in up to five different types of social groups. The result showed that mink in groups had significantly more bite marks than mink kept in pairs, and that mink with bite wounds had significantly more bite...... marks than mink that did not haev bite wounds. Thus, based upon bite mark results, we cannot confirm the hypothesis that mink populations adapted to group housing have been developed. The number of mink that had died or had been removede during the test period, or that had bite wounds at the time...

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

    NARCIS (Netherlands)

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

    2011-01-01

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

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

    Science.gov (United States)

    McMillan-Cottom, Tressie

    2014-08-01

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

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

    Directory of Open Access Journals (Sweden)

    Tressie McMillan-Cottom

    2014-08-01

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

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

    Science.gov (United States)

    Almeida, Álvaro S

    2017-06-01

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

  20. Domotics in existing houses for elderly people. Evaluation of the project Lidwinahof. People, Planet, Profit; Domotica in bestaande seniorenwoningen. Evaluatie project Lidwinahof. People, Planet, Profit

    Energy Technology Data Exchange (ETDEWEB)

    Schouw, J.; Corpeleijn, M.; Poiesz, E. [CEA, Rotterdam (Netherlands)

    2003-08-01

    Domotics is applied in 49 houses for elderly people of the building complex Lidwinahof in Best, Netherlands. The domotics application concerns the functions safety (burglary, control of access, fire), care (emergency call, measurement of activity) and comfort (lighting). Among all residents an evaluation has been carried out from the perspective of sustainable development. A precondition for sustainable development is a balance between social, ecological and economical benefits (People, Planet and Profit). Results before and after the application of domotics are compared. [Dutch] De afgelopen jaren hebben diverse woningcorporaties een pilot-project met domotica uitgevoerd, met name met toepassingen op het gebied van wonen en zorg. Domein (woningcorporatie in Eindhoven, Best en Son en Breugel) was in het voorjaar van 2002 de eerste woningcorporatie die domotica heeft toegepast in de bestaande bouw (49 seniorenwoningen van het complex Lidwinahof in Best). Het systeem bevatte de functies veiligheid (inbraak, toegangscontrole, brand), zorg (noodoproep, activiteitsmeting) en comfort (verlichting). Onder alle bewoners is een evaluatie uitgevoerd vanuit het perspectief van duurzame ontwikkeling. Voorwaarde voor duurzame ontwikkeling is een balans tussen sociale, ecologische en economische opbrengsten (People, Planet en Profit). De resultaten op deze drie gebieden voor en na toepassing van domotica zijn vergeleken.

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

    Directory of Open Access Journals (Sweden)

    Nelson Oly Ndubisi

    2005-01-01

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

  2. Does outsourcing affect hospital profitability?

    Science.gov (United States)

    Danvers, Kreag; Nikolov, Pavel

    2010-01-01

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

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

    OpenAIRE

    Nurmi, Kasper

    2017-01-01

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

  4. The impact of cognitive testing on the welfare of group housed primates.

    Directory of Open Access Journals (Sweden)

    Jamie Whitehouse

    Full Text Available Providing cognitive challenges to zoo-housed animals may provide enriching effects and subsequently enhance their welfare. Primates may benefit most from such challenges as they often face complex problems in their natural environment and can be observed to seek problem solving opportunities in captivity. However, the extent to which welfare benefits can be achieved through programmes developed primarily for cognitive research is unknown. We tested the impact of voluntary participation cognitive testing on the welfare of a socially housed group of crested macaques (Macaca nigra at the Macaque Study Centre (Marwell Zoo. First, we compared the rate of self-directed and social behaviours on testing and non-testing days, and between conditions within testing days. Minimal differences in behaviour were found when comparing testing and non-testing days, suggesting that there was no negative impact on welfare as a result of cognitive testing. Lipsmacking behaviours were found to increase and aggressive interaction was found to decrease in the group as a result of testing. Second, social network analysis was used to assess the effect of testing on associations and interactions between individuals. The social networks showed that testing subjects increased their association with others during testing days. One interpretation of this finding could be that providing socially housed primates with an opportunity for individuals to separate from the group for short periods could help mimic natural patterns of sub-group formation and reunion in captivity. The findings suggest, therefore, that the welfare of captive primates can be improved through the use of cognitive testing in zoo environments.

  5. Establishing and Analysing the Model of the Factors Affecting the Profits of Private House Mortgage Loans%个人住房抵押贷款利润影响因素的建模与分析

    Institute of Scientific and Technical Information of China (English)

    彭宜钟; 肖俊喜; 王庆石

    2003-01-01

    Based on an real bank case, this paper explores the main factors that affect the bank' s profit of housing mortgage loan and then quantify and model them with the profit formation. These models help the bank analyze and mainpulate these factors in order to gain the satisfactory profits.

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

    Directory of Open Access Journals (Sweden)

    Mostaq M. Hussain

    2014-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2014-01-01

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

  8. Profits for OGJ group show big gain in 1993; revenues dip

    International Nuclear Information System (INIS)

    Beck, R.J.; Sanders, V.

    1994-01-01

    Earnings for Oil ampersand Gas Journal's group of 22 large US oil companies jumped sharply last year, increasing 78.6% from 1992. Profits totaled $16.2 billion in 1993, compared with $9.1 billion in 1992. This is in sharp contrast to performance in 1992, when group net income fell 47%. That was due mainly to costs related to restructuring, staff reductions, and adoption of new accounting rules. The new rules moved forward some charges stemming from future retirement benefits and caused a substantial slide in 1992 profits for a number of companies. The absence of similar charges last year was a major reason for the increase in earnings. The paper describes the earnings by sector, oil and gas prices, financial indicators, exploration and production activities, refining and marketing activities, earnings from petrochemicals, capital spending, and the outlook for 1994 performance

  9. 24 CFR 982.613 - Group home: Rent and voucher housing assistance payment.

    Science.gov (United States)

    2010-04-01

    ... Special Housing Types Group Home § 982.613 Group home: Rent and voucher housing assistance payment. (a... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Group home: Rent and voucher housing assistance payment. 982.613 Section 982.613 Housing and Urban Development Regulations Relating to...

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

    Science.gov (United States)

    Callard, C; Thompson, D; Collishaw, N

    2005-08-01

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

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

    Directory of Open Access Journals (Sweden)

    Victor B Flatt

    2013-04-01

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

  12. Resource categories and performance in Portuguese non-profit sports clubs

    Directory of Open Access Journals (Sweden)

    Marco Arraya

    2016-01-01

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

  13. 24 CFR 982.614 - Group home: Housing quality standards.

    Science.gov (United States)

    2010-04-01

    ...) Sanitary facilities in the group home must be readily accessible to and usable by residents, including... adequate facilities and services for the sanitary disposal of food waste and refuse, including facilities... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Group home: Housing quality...

  14. Possibilities for the Growth of Social Housing with the Participation of Developers in Poland

    Directory of Open Access Journals (Sweden)

    Antczak-Stępniak Agata

    2017-03-01

    Full Text Available Development activity, understood as an economic activity consisting of transforming a property so as to induce an increase in value, has been expanding in Poland since the early nineties of the twentieth century. However, in this country, it is an activity associated mainly with the profit which a developer can make from the sale or rental of the transformed property. In the West, however, non-profit development activity, providing mainly housing for rent for people with limited financial resources, has become increasingly popular. Under the current institutional conditions, the growth of this type of activity in Poland seems impossible. In this situation, Social Housing Associations could play a similar role, subject to the extension of the scope of their activities and funding opportunities. Therefore, it is reasonable to put forward the thesis that, in order to make the growth of social housing in Poland more dynamic, it is necessary to expand for the range of SHA activities as well as to initiate non - profit development activity based on the model of Western countries. The aim of the paper is to demonstrate the legitimacy of the presented thesis by analyzing the available literature, statistical data and case studies.

  15. 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.

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

    Science.gov (United States)

    2001-04-01

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

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

    Science.gov (United States)

    Robertson, W. Brett

    2015-01-01

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

  18. Determinants of Sustainability and Organisational Effectiveness in Non-Profit Organisations

    Directory of Open Access Journals (Sweden)

    Chux Gervase Iwu

    2015-07-01

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

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

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-07-01

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

  20. DISCRIMINANT ANALYSIS OF BANK PROFITABILITY LEVELS

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    Ante Rozga

    2013-02-01

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

  1. The role and importance of Non-Profit Organizations

    Directory of Open Access Journals (Sweden)

    Nicoleta Ciucescu

    2009-12-01

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

  2. Analysis Of The Profitability of Investment In Renewable Energy Sources On The Example of A Semi-Detached House

    Directory of Open Access Journals (Sweden)

    Radziszewska-Zielina Elżbieta

    2016-01-01

    Full Text Available The paper presents an analysis of the profitability of investment in a selection of systems based on renewable energy sources on the example of a semi-detached house with a floor area of nearly 150 m2. The analysis was conducted in three variants:1 the application of a biomass boiler, solar collectors and photovoltaic panels; 2 a heat pump, solar collectors and photovoltaic panels; 3 a heat pump, solar collectors and a wind turbine. Next, the proposed solutions were compared with a traditional heating system featuring a gas-powered boiler and obtaining electricity through the power distribution grid. The investment and operational costs were calculated after the selection of the appropriate equipment. The example under analysis indicates that variant 3 entailed the highest investment costs (the purchase and fitting of a heat pump as well as the drilling required to install underground pumps. Traditional technical solutions were proven to produce the highest costs. The investment profitability analysis was conducted using both the simple and discounted methods of evaluating profitability. It was established that variant 3 yielded the shortest discounted payback period - less than 13 years. It is estimated that the investment will reach the break-even point after this time. As a summary, it must be noted that the profitability of a given investment depends on the adopted technical solutions. Due to high initials costs, investors often lack interest in the purchase and installation of renewable energy generation systems; however, the contribution of the investors can be lowered with the use of subsidies and price reductions regarding the installation of renewable energy generation systems. We can observe a decrease in the price of the most popular and efficient renewable energy systems.

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

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    Dale C MacKrell

    2016-05-01

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

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

    Science.gov (United States)

    Guinn, Fillmore

    2013-01-01

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

  5. Identifying and Studying the Factors Effective on Greenhouses Profitability in the Varamin Plain

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    Narges Rajabi Tehrani

    2017-01-01

    Full Text Available The purpose of this research was economic evaluation of green houses and the factors that affect their profitability in the Varamin plain. The type of this research is descriptive-correlation research that was conducted by using a survey method. The statistical population of the research consisted of the beneficiary farmers of established and cultivated green houses in the Varamin plain. The sample size was 108 farmers. The sampling method was simple random sampling method. The main tool of this research study is a questionnaire that whose validity was verified by using a panel of experts and professors in the field of agriculture. The reliability of the questionnaire was assessed through a pre-test for which the Cronbach alpha was between 0.78 and 0.85 which is considered to be acceptable. The results of this research study show that the mean of the profitability index of cost benefit  was 2.286 and thus there is a significant positive correlation between agricultural experience, the level of famer education, agricultural income, the total area of the green house, technical knowledge, using of information resources with the cost benefit  profitability index. The results of regression analysis also indicated that the five variables of agricultural experience, agricultural income, the total area of the green house, technical knowledge, using of information resources well explain for 51.5 % of the changes in the cost benefit profitability index of the green houses located in the Varamin plain. Finally, it is recommended to improve the cost benefit profitability index by actions such as increasing the level of technical knowledge and farmers' access to and use of information resources.

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

    Science.gov (United States)

    Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

    2017-11-01

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

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

    Directory of Open Access Journals (Sweden)

    Raul M. S. Laureano

    2018-01-01

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

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

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    Gabriela Vaceková

    2013-06-01

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

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

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    Oleynik Olga Stepanovna

    2014-12-01

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

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

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    Francisca Farache

    2008-07-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

    Cuthbertson, L.L.

    1989-01-01

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

  12. Effect of individual and group housing of mice on the level of radioresistance

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    Dorozhkina O.V.

    2015-12-01

    Full Text Available Aim: to examine the effect of individual and group housing of mice on radioresistance. Material and methods. Effects of individual and group housing of mice on immunity and blood systems were studied on ICR (CD-1 and C57BI6 male mice before and after proton irradiation. Results. Group housing of intact animals resulted in a decline in the number of nucleated cells in the femur bone marrow and thymus mass. The irradiation with proton with energy of 171 MeV at a dose of 1 Gy causes a statistically significant greater reduction of the number of nucleated cells in the femur bone marrow in group-housed mice. A trend toward greater safety of the number of leukocytes in the peripheral blood and higher proliferative activity of bone marrow cells, as well as lower level of aberrant mitoses have been noted in individually-housed mice. Reduction processes in the recovery period of radiation sickness take place at a greater rate in group-housed mice. Conclusion. Group housing of male mice causes increased sensitivity of the blood and immunity systems to the effects of radiation and at the same time accelerates processes of radiation recovery.

  13. EL PAPEL DE LAS COOPERATIVAS DE VIVIENDA SIN FINES DE LUCRO EN EL DESARROLLO URBANO. EL CASO DE KALKBREITE / THE ROLE OF NON-PROFIT HOUSING COOPERATIVES IN URBAN DEVELOPMENT. THE CASE OF KALKBREITE

    Directory of Open Access Journals (Sweden)

    Esperanza M. Campaña Barquero

    2016-05-01

    Full Text Available RESUMEN El presente artículo comienza analizando la trayectoria y el funcionamiento de las cooperativas de vivienda en cesión de uso en el marco geográfico suizo. Después, particulariza en el caso de la genossenschaft Kalkbreite, una experiencia reciente localizada en el tradicional distrito obrero de Zúrich. Allí una renovada atención sobre la promoción inmobiliaria sin fines de lucro ha producido ejemplos de notable interés arquitectónico a la vez que novedosos en el ámbito de la participación y la gestión del cooperativismo. Mediante un análisis transversal –político, económico y socioespacial– del caso de estudio, se deducen sus procesos proyectuales y sus consecuencias en el diseño urbano y arquitectónico. Estos procesos derivan del entendimiento de la vivienda no como un producto sino como un proceso que fortalece a las comunidades urbanas emergentes en su papel de agentes de un nuevo modelo de desarrollo de ciudad. SUMMARY The article begins by analyzing the evolution and dynamics of cession of use housing cooperatives in the Swiss context. Following this, it focuses on the case study of the genossenschaft Kalkbreite, a recent experience located within Zurich’s traditional workers district. There, a renewed approach to non-profit real-estate development has produced examples of notable architectural interest that also offer an original take regarding the realm of participation and cooperative management. A cross-sectional –political, economical and social-spatial– analysis of the case study has revealed its design process as well as the consequences it has at an urban and architectural level. These processes derive from understanding housing not as a product but, instead, as a process that strengthens emerging urban communities in their role as agents in a new model of urban development. KEYWORDS cooperative; cession of use; Kalkbreite; Zurich; Müller Sigrist; collective urban housing

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

    Science.gov (United States)

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

    2017-01-01

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

  15. Innovativeness in housing construction and the role of the Housing Fund: From residence to an integral living environment

    Directory of Open Access Journals (Sweden)

    Zdravko Mlinar

    2008-01-01

    Full Text Available This article attempts to contribute to clarification of the conditions and actors impacting innovativeness in housing construction and the management of space. It concentrates on the role of the Slovenian national Housing Fund, which is too restricted and lacks appropriate legal bases and means, and also – according to some evaluations – the aspiration to assert its innovative and developmental role. The Fund is focussed on the financial-economic aspects of providing non-profit housing and housing for the market. Currently attention is primarily directed towards its legal-organizational structure and its transformation into an independent company. This neglects broader consideration of socio-spatial change, developmental directions and values in the context of the information age (Lisbon Strategy, which call for innovative sociological, architectural and urbanistic solutions. Mindsets, legal norms and institutions in Slovenia are lagging behind these changes. Thus, housing is still mainly treated as a discrete segment. In order to perform their task in this new framework, which demands more integral treatment of the everyday living environment and reintegration of living, work and recreation, the mandate of the housing funds must no longer be confined merely to housing. Several examples of innovative design as well as their limitations are presented, together with examples of good international practice.

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

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Mihai-Bogdan AFRASINEI

    2016-12-01

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

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

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    Hrafn Bragason

    2011-12-01

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

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

    Science.gov (United States)

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

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-11-01

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

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

    NARCIS (Netherlands)

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

    2014-01-01

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

  2. Does stimulant use impair housing outcomes in low-demand supportive housing for chronically homeless adults?

    Science.gov (United States)

    Edens, Ellen L; Tsai, Jack; Rosenheck, Robert A

    2014-01-01

    Recent research suggests low-demand housing (i.e., not contingent upon abstinence) is effective in helping people exit homelessness, even among recent active substance users. Whether active users of illicit drugs and stimulants have worse housing outcomes than primary alcohol users, however, is unknown. A total of 149 participants in a multisite supportive housing program who reported high levels of active substance use at program entry were classified as either (1) predominantly "Alcohol Use" (>10 of 30 days alcohol, but not >10 days of drug use) or (2) "Illicit Drug Use" (>10 of 30 days any single illicit drug use with or without alcohol use). Sub-analysis of the "Illicit Drug Use" group compared participants reporting high levels of "Stimulant Use" (>10 days cocaine, crack, or methamphetamine use) to those with high levels of "Non-stimulant Use" (>10 days marijuana or other non-stimulant drug use). Group differences in housing outcomes were examined with mixed model multivariate regression. During 24-month follow-up, days housed increased dramatically for both the "Alcohol Use" and the "Illicit Drug Use" groups without significant differences. Sub-analysis of illicit drug users showed stimulant use was associated with fewer days housed (p = .01) and more days homeless (p = .02) over time. Among illicit drug users, stimulant users have somewhat less successful housing outcomes than other active drug and alcohol users, though both groups maintained substantial housing improvements in low-demand housing. © American Academy of Addiction Psychiatry.

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

    Directory of Open Access Journals (Sweden)

    Rehana Kouser

    2012-12-01

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

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

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

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

  5. Control of individual daily growth in group-housed pigs using feeding stations

    NARCIS (Netherlands)

    Ramaekers, P.J.L.

    1996-01-01

    In this thesis, it was examined whether it is possible to control individual daily growth and carcass composition in group-housed pigs using feeding stations. A forelegs weighing system to estimate the daily individual body weight (BW) of group-housed pigs was developed and validated. In two

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

    OpenAIRE

    Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

    2015-01-01

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

  7. Temporal stability of personality traits in group-housed gestating sows.

    Science.gov (United States)

    Horback, K M; Parsons, T D

    2016-08-01

    The movement of sows (Sus scrofa domesticus) out of individual gestation stalls and into group housing can introduce new sources of stress due to the enhanced environmental and social complexity. Some sows may have the behavioral capacity to adapt to these changes better than others. However, little is known about individual differences in behavioral responses, or personality traits, in gestating sows and how they impact the animal's ability to cope with group housing. The temporal consistency in the assessment of an animal's behavior is a prerequisite to the establishment of personality traits and was addressed at an interval of approximately five months during two consecutive gestation periods in the present study. Forty-six group-housed sows from a commercially available genetic line were assessed for aggressive and social behaviors at mixing into a group, reaction to human approach, ease of handling, exploration of an open field, and reaction to a novel object. Principal component analysis revealed the presence of three traits accounting for over 60% of the variance in behaviors: aggressive/dominant, avoidant of humans and active/exploratory. Individual component scores were significantly correlated between pregnancies demonstrating temporal stability of trait assessment. Significant relationships were found between aggressive/dominant component scores and individual feed rank at electronic sow feeding stations and skin lesion scores, as well as between avoidant of humans component scores and average number of stillbirths per litter. These findings provide evidence for the temporal stability of distinct behaviors contributing to personality traits within a group of genetically similar sows and demonstrate how these traits may be useful in identifying individuals likely to succeed in group housing.

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

    Science.gov (United States)

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

    2015-12-01

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

  9. Detecting the Spatially Non-Stationary Relationships between Housing Price and Its Determinants in China: Guide for Housing Market Sustainability

    Directory of Open Access Journals (Sweden)

    Yanchuan Mou

    2017-10-01

    Full Text Available Given the rapidly developing processes in the housing market of China, the significant regional difference in housing prices has become a serious issue that requires a further understanding of the underlying mechanisms. Most of the extant regression models are standard global modeling techniques that do not take spatial non-stationarity into consideration, thereby making them unable to reflect the spatial nature of the data and introducing significant bias into the prediction results. In this study, the geographically weighted regression model (GWR was applied to examine the local association between housing price and its potential determinants, which were selected in view of the housing supply and demand in 338 cities across mainland China. Non-stationary relationships were obtained, and such observation could be summarized as follows: (1 the associations between land price and housing price are all significant and positive yet having different magnitudes; (2 the relationship between supplied amount of residential land and housing price is not statistically significant for 272 of the 338 cities, thereby indicating that the adjustment of supplied land has a slight effect on housing price for most cities; and (3 the significance, direction, and magnitude of the relationships between the other three factors (i.e., urbanization rate, average wage of urban employees, proportion of renters and housing price vary across the 338 cities. Based on these findings, this paper discusses some key issues relating to the spatial variations, combined with local economic conditions and suggests housing regulation policies that could facilitate the sustainable development of the Chinese housing market.

  10. Multivariate Analysis of Profitability Indicators for Selected Companies of Croatian Market

    Directory of Open Access Journals (Sweden)

    Ana Perisa

    2017-12-01

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

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

    NARCIS (Netherlands)

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

    2017-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2012-05-01

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

  13. Perceptions of quality of life and disability in homeless persons with schizophrenia and persons with schizophrenia living in non-institutional housing.

    Science.gov (United States)

    van der Plas, A G M; Hoek, H W; van Hoeken, D; Valencia, E; van Hemert, A M

    2012-11-01

    Homelessness is common in persons with schizophrenia. It is unclear how housing conditions and homelessness affect their quality of life and their disability. To explore the self-perceived quality of life and disability of homeless persons with schizophrenia and of those of persons with schizophrenia living in non-institutional housing. Seventy-six not-homeless and 50 homeless persons with schizophrenia were assessed using the World Health Organization's Quality of Life - short version (WHOQOL-Bref) and Disability Assessment Schedule (WHODAS-II). Univariate comparisons of the two groups were made for sociodemographic variables, clinical characteristics, perceived quality of life and disability. A regression model was used to adjust for potential confounding factors between quality of life, disability and housing. After controlling for age, gender, marital status and age of first hospital admission, homeless persons had more positive scores for the quality of life domain 'health', for the disability domain 'getting along with people' and for the total disability score than persons in non-institutional housing. Contrary to our expectations, the persons in non-institutional housing reported a lower quality of life and more disability than the homeless people. Future research should clarify whether non-institutional housing in and of itself can improve the well-being of people with schizophrenia.

  14. Japanese Social Exclusion and Inclusion from a Housing Perspective

    Directory of Open Access Journals (Sweden)

    Yoshihiro Okamoto

    2016-10-01

    Full Text Available This paper examines conditions of social exclusion and attempts at social inclusion in Japan from a housing perspective. Companies, households and the government have previously supported housing in Japan. However, corporate welfare was withdrawn following the globalization of the economy from the 1990s onwards, support from families and communities declined due to a reduction in household size, and governmental housing support has shifted away from direct support. A reduction in income and unstable work left many people with unstable housing. Certain workers, such as foreigners performing dispatched labour, could not maintain continuous work under the influence of the Lehman Brothers’ bankruptcy in 2008. Household size has shrunk according to changes in the industrial structure, and the number of households that cannot sustain housing is increasing. Such vulnerable households—elderly people, the handicapped, low-income earners and single parents—can become excluded from the rental housing market. On the other hand, governmental measures are promoting local dwellings and maintaining the condition for a dwelling service. Activities, such as local community support of the homeless have been initiated by various Non-profit Organisations (NPOs and NPO activities are increasingly exemplifying measures to achieve social inclusion.

  15. Performance and Health of Group-Housed Calves Kept in Igloo Calf Hutches and Calf Barn

    Directory of Open Access Journals (Sweden)

    Jerzy Wójcik*, Renata Pilarczyk, Anna Bilska, Ottfried Weiher1 and Peter Sanftleben1

    2013-04-01

    Full Text Available Group-reared calves are usually housed in common buildings, such as calf barns of all sorts; however, there are concerns about this practice due to problems such as an increased incidence of diseases and poor performance of the calves. Group calf rearing using igloo hutches may be a solution combining the benefits of individual and group housing systems. The aim of this study was to evaluate group-reared calves housed in Igloo-type hutches compared with those housed in common calf barns. The experiment was carried out on a large private dairy farm located in Vorpommern, Germany. A total of 90 Deutsche-Holstein bull calves were assigned to 2 treatment groups: the calf-barn group, with calves grouped in pens in a building, and the Igloo-hutch group, with calves housed in outdoor enclosures with an access to group igloo-style hutches. Calves entering the 84-day experiment were at an average age of about three weeks, with the mean initial body weight of about 50 kg. The calves housed in the group Igloo hutches attained higher daily weight gains compared to those housed in the calf barn (973 vs 721 g/day, consumed more solid feeds (concentrate, corn grain and maize silage: (1.79 vs 1.59 kg/day, and less milk replacer (5.51 vs 6.19 kg/day, had also a lower incidence of respiratory diseases (1.24 vs 3.57% with a shorter persistence of the illness.

  16. Profits and votes: Entrepreneurs and the government in Brazilian housing policy

    Directory of Open Access Journals (Sweden)

    EDNEY CIELICI DIAS

    2015-12-01

    Full Text Available ABSTRACTAfter more than twenty years of low housing construction output, the housing policy recovered its momentum in the country with the ascent of the Partido dos Trabalhadores (Workers' Party, PT to the seat of the federal government. This article demonstrates - through the analysis of documents, interviews and research conducted with businessmen - that the impetus of such a state policy is a part of the PT electoral strategy, which is based on economic growth and the expansion of social programs. The research analyses the dovetailing of interests between the Lula (the Brazilian President from 2003 to 2010 administration and the civil construction business - the latter concerned with expanding its business, and the former with increasing the supply of jobs and the level of economic activity. This process culminated in the launching of the largest social housing program to be implemented in the country. Minha Casa, Minha Vida (My House, My Life, is a project in whose planning building companies played a key role, performing feasibility studies and carrying out social housing projects.

  17. Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

    Science.gov (United States)

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

    2013-12-01

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

  18. An intermediary enhances out-group trust and in-group profit expectation of Chinese but not Australians.

    Science.gov (United States)

    Ye, Jiawen; Ng, Sik Hung

    2017-06-01

    In this research, we made a theoretical distinction between direct and intermediary-mediated trust situations, and conducted a cross-cultural (Chinese vs. Australians) investment trust game to test the overlooked effects of an intermediary on investors' trust decisions, with respect to how much to invest in and expect from trustees. Compared to situations of direct trust, a nominal intermediary increased the number of Chinese investors expecting in-group trustees to repay a profit on their investments (Hypothesis 1) and raised their level of investment in out-group trustees (Hypothesis 2). These results applied to Chinese, but not Australians in support of the proposal that a nominal intermediary would serve as a cue to activate different cultural stereotypes of the functions and meanings of an intermediary with respect to trust and expectation of reciprocity. Coexisting with these culture-specific effects of an intermediary, the minimal categorisation of people into in-group and out-group on trivial grounds leads to a highly significant in-group favouritism in investment levels of both Chinese and Australians (Hypothesis 3). © 2015 International Union of Psychological Science.

  19. Social housing in Belgrade: Practice in architecture and urban planning competitions (2003 - 2014

    Directory of Open Access Journals (Sweden)

    Bajić Tanja

    2014-01-01

    Full Text Available Despite the absence of a defined social housing system, several programs of social housing, mainly including the organization of public architecture and urban planning competitions, have been implemented over the last decade in Serbia. This paper presents the competition practice in the field of social and non-profit housing, realized by the City of Belgrade and through Association of Belgrade Architects (DAB in the period from 2003 to 2014, with special emphasis on the best placed and realized designs. The analysis of the results and the quality of the current design and construction practice aims to improve the knowledge about the complex issue of social housing, identifying local specificities and limitations, as well as the potentials and applicability of the winning designs. The importance of the institution of public architecture and urban planning competition in promoting sustainable and innovative social housing is pointed out in the concluding considerations.

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

    Directory of Open Access Journals (Sweden)

    Gianfranco De Feo

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

  1. Student Housing a Resilient Housing Rental Market: Case of Federal Polytechnic Neighbourhood Bauchi, Nigeria

    Directory of Open Access Journals (Sweden)

    Zubairu Abubakar Ghani

    2018-03-01

    Full Text Available In the last three decades globally higher institutions (HIs have been experiencing an unprecedented upsurge in student population and student enrolment in His generally outstrip the HIs student housing. In many countries of the world like Nigeria, HIs are obviously incapacitated in accommodating the growing student population which compelled numerous students to overflow into their HIs’ neighbourhood seeking for alternative housing accommodation in the private housing rental market. Indeed the scenario of HIs student's housing shortfalls and increasing students housing demand evolved the interest of many people in a student housing rental market. This is because it has been uncovered that business in student housing rental is lucrative and guaranteeing business that ensured profit for a long term. This paper, therefore, explores the nature and landscape of student housing rental in Nigeria where the business is immature then drawn the conclusion.

  2. The Comparison of Drawing Family and the House-Tree-Person Test in Children with Addicted and Non-Addicted Parents

    Directory of Open Access Journals (Sweden)

    Marjan Shafiei

    2013-04-01

    Full Text Available Objective: This study is aimed at comparing results of the draw-a-family test and the house-tree-person test in the children with addicted and non-addicted parents. Method: This is a scientific-comparative study in which 50 children with addicted parents attending Tehran rehab centers and 50 children with non-addicted parents who were selected using the random cluster sampling method were measured by means of the draw-a-family test and the house-tree-person test. Findings: Results suggest that drawing indices in the are more in the house-tree-Person paintings and family drawings of the children with addicted parents in comparison to the non-addicted group, scoring higher in terms of the number of drawing indices such as depression and anxiety symptoms, weak self-esteem, and valuelessness. Conclusion: It can be said that the parents' drug abuse intensifies and expedites children's physical, affective and behavioral problems.

  3. Social housing of non-rodents during cardiovascular recordings in safety pharmacology and toxicology studies.

    Science.gov (United States)

    Prior, Helen; Bottomley, Anna; Champéroux, Pascal; Cordes, Jason; Delpy, Eric; Dybdal, Noel; Edmunds, Nick; Engwall, Mike; Foley, Mike; Hoffmann, Michael; Kaiser, Robert; Meecham, Ken; Milano, Stéphane; Milne, Aileen; Nelson, Rick; Roche, Brian; Valentin, Jean-Pierre; Ward, Gemma; Chapman, Kathryn

    2016-01-01

    The Safety Pharmacology Society (SPS) and National Centre for the Replacement, Refinement & Reduction of Animals in Research (NC3Rs) conducted a survey and workshop in 2015 to define current industry practices relating to housing of non-rodents during telemetry recordings in safety pharmacology and toxicology studies. The aim was to share experiences, canvas opinion on the study procedures/designs that could be used and explore the barriers to social housing. Thirty-nine sites, either running studies (Sponsors or Contract Research Organisations, CROs) and/or outsourcing work responded to the survey (51% from Europe; 41% from USA). During safety pharmacology studies, 84, 67 and 100% of respondents socially house dogs, minipigs and non-human primates (NHPs) respectively on non-recording days. However, on recording days 20, 20 and 33% of respondents socially house the animals, respectively. The main barriers for social housing were limitations in the recording equipment used, study design and animal temperament/activity. During toxicology studies, 94, 100 and 100% of respondents socially house dogs, minipigs and NHPs respectively on non-recording days. However, on recording days 31, 25 and 50% of respondents socially house the animals, respectively. The main barriers for social housing were risk of damage to and limitations in the recording equipment used, food consumption recording and temperament/activity of the animals. Although the majority of the industry does not yet socially house animals during telemetry recordings in safety pharmacology and toxicology studies, there is support to implement this refinement. Continued discussions, sharing of best practice and data from companies already socially housing, combined with technology improvements and investments in infrastructure are required to maintain the forward momentum of this refinement across the industry. Copyright © 2016 The Authors. Published by Elsevier Inc. All rights reserved.

  4. Survey among Belgian pig producers about the introduction of group housing systems for gestating sows.

    Science.gov (United States)

    Tuyttens, F A M; Van Gansbeke, S; Ampe, B

    2011-03-01

    There is a global move from individual to group housing of gestating sows. In the European Union, individual gestating stalls will be banned by 2013. Just like in other industrialized regions, these stalls have been the standard housing system for intensively kept sows from the 1960s onward in the Flemish region of Belgium. Because the socioeconomic consequences for the pig industry may be far-reaching and because farmer attitude may influence the realization of the hoped-for improvement in animal welfare in practice, we conducted a survey from 2003 until 2009 among representative samples of Flemish pig producers every 2 yr. The share of farms with group housing increased from 10.5% in 2003 to 29.8% in 2007, but then dropped to 24.6% in 2009. It appears that after 2005 users of old group housing systems in particular stopped farming. Because sow herd size increased more on farms with vs. without group housing and because the proportion of the herd that was group-housed also tended to increase between 2003 to 2009, the change to group housing took place faster when expressed at the level of the sow (from 9.1% in 2003 to 34.1% in 2009) instead of farm. The percentage of farmers planning to convert to group housing within 2 yr was 4.1% in 2003, and 6 to 7% thereafter. These were typically young farmers (P = 0.006) with a large sow herd (P manual feed delivery. User satisfaction was generally high but depended on whether or not all gestating sows were kept in group (P importance of economic reasons (P = 0.007) and type of labor (P = 0.043) decreased with the age of the system. In 2003 and 2005 the main reason for not having converted to group housing was that farmers would stop keeping sows by 2013. In 2007 and 2009 the reasons mainly concerned uncertainty about the future and maximally delaying the conversion. Belgium is one of the European Union countries where the pig industry is expected to undergo drastic changes during the few years remaining before the ban on

  5. 24 CFR 180.415 - Notice of proposed adverse action regarding Federal financial assistance in non-Fair Housing Act...

    Science.gov (United States)

    2010-04-01

    ... regarding Federal financial assistance in non-Fair Housing Act matters. 180.415 Section 180.415 Housing and... proposed adverse action regarding Federal financial assistance in non-Fair Housing Act matters. (a) Filing... govern the proceeding. (c) Consolidation. The ALJ may provide for non-Fair Housing Act proceedings at HUD...

  6. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Science.gov (United States)

    2010-07-01

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

  7. A New Paradigm in Islamic Housing: Non-Bank Islamic Mortgage

    Directory of Open Access Journals (Sweden)

    Egi Arvian Firmansyah

    2018-05-01

    Full Text Available An increasing demand for a sharia-compliant housing has resulted in a new initiative where the mortgage can presently be directly handled by the developer without involving the bank. This is called non-bank Islamic mortgage. This paper is aimed at portraying the consumer’s profile of non-bank Islamic mortgage and the issues of this practice. We disseminated questionnaires to the respondents in several cities in West Java who bought the house-using non-bank Islamic mortgage scheme. Subsequently, we synthesized the answers regarding their profiles and issues of the scheme for the betterment in the future. One of the issues of this scheme is the higher fraud because there is no rigorous credit scoring as conducted by the bank. The research of non-bank Islamic mortgage is still scant so this paper is expected to shed the light by contributing to the literature of Islamic home financing.DOI: 10.15408/aiq.v10i2.7274

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

    Directory of Open Access Journals (Sweden)

    Claus-Heinrich Daub

    2014-05-01

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

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

    NARCIS (Netherlands)

    Marije van 't Verlaat

    2007-01-01

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

  10. Effect of hiding places, straw and territory on agression in group-housed rabbit does

    NARCIS (Netherlands)

    Rommers, J.M.; Reuvekamp, B.F.J.; Gunnink, H.; Jong, de I.C.

    2014-01-01

    Group-housing of rabbit does may be preferred from welfare point of view. However, group-housing causes agonistic behaviour which may cause severe injuries. Severe injuries may be prevented by offering hiding places for attacked does. Providing enrichment (straw) may reduce agonistic behaviour by

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

    Institute of Scientific and Technical Information of China (English)

    戚舟波

    2011-01-01

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

  12. Calculation of high-rise construction limitations for non-resident housing fund in megacities

    Directory of Open Access Journals (Sweden)

    Iliashenko Oksana

    2018-01-01

    Full Text Available The paper is devoted to topical issues of urban planning in terms of high-rise construction of a non-resident housing stock in relation to megacities. We consider this issue taking into account the limitations of natural, communal and social resources. The problem is especially acute for the overwhelming majority of the state capitals, as well as cities with historical heritage that are of great interest due to the rapid development of tourism and the high mobility of the population in the world. The growth of the population of many states capitals led to the use of high-rise buildings as a non-resident housing stock. However, there are a number of restrictions on the high-rise construction of non-resident housing stock in megacities. The authors formalize the problem of determining the optimal ratio of the volume of urban buildings belonging to the high-rise buildings types and intended for non-residents to a common housing fund. We conduct economic calculations to determine the quantitative indicators. It can be used as the basis for administrative measures aimed at limiting the people flow arriving with the intention of temporarily deploying in megacities.

  13. Calculation of high-rise construction limitations for non-resident housing fund in megacities

    Science.gov (United States)

    Iliashenko, Oksana; Krasnov, Sergey; Sergeev, Sergey

    2018-03-01

    The paper is devoted to topical issues of urban planning in terms of high-rise construction of a non-resident housing stock in relation to megacities. We consider this issue taking into account the limitations of natural, communal and social resources. The problem is especially acute for the overwhelming majority of the state capitals, as well as cities with historical heritage that are of great interest due to the rapid development of tourism and the high mobility of the population in the world. The growth of the population of many states capitals led to the use of high-rise buildings as a non-resident housing stock. However, there are a number of restrictions on the high-rise construction of non-resident housing stock in megacities. The authors formalize the problem of determining the optimal ratio of the volume of urban buildings belonging to the high-rise buildings types and intended for non-residents to a common housing fund. We conduct economic calculations to determine the quantitative indicators. It can be used as the basis for administrative measures aimed at limiting the people flow arriving with the intention of temporarily deploying in megacities.

  14. 76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Science.gov (United States)

    2011-06-06

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

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

    NARCIS (Netherlands)

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

    2016-01-01

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

  16. Effects of dietary fermentable carbohydrates on energy metabolism in group-housed sows.

    Science.gov (United States)

    Rijnen, M M; Verstegen, M W; Heetkamp, M J; Haaksma, J; Schrama, J W

    2001-01-01

    The effect of dietary nonstarch polysaccharide (NSP) content on the metabolic rate in group-housed sows was studied. Twelve groups of six nonpregnant sows were each fed one of four experimental diets similar in composition except for the starch and NSP content. Exchanging sugar beet pulp silage (SBPS) for tapioca created the difference in starch and NSP ratio in the diet. On a DM basis, diets contained 0, 10, 20, or 30% SBPS. Sows were group-housed and fed at 1.30 times the assumed maintenance energy requirements. Nitrogen and energy balances were measured per group during a 7-d experimental period, which was preceded by a 33-d adaptation period. Both digestibility and metabolizability of energy decreased with increasing dietary SBPS content (P 0.1). Based on energy retention data and apparent fecal digestibilities of crude protein, crude fat, starch, and NSP, the estimated net energy value of fermented NSP was 13.4 kJ/g. The present study shows that group-housed sows are capable of using energy from fermented NSP (i.e., NSP from SBPS) as efficiently as energy from digested starch (i.e., starch from tapioca).

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

    OpenAIRE

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

    2013-01-01

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

  18. Rael Artel Gallery: Non-Profit Project Space : short tale of an experimental project's space tactics / Kiwa

    Index Scriptorium Estoniae

    Kiwa, pseud., 1975-

    2009-01-01

    Aastatel 2004-2008 Pärnus ja aastatel 2006-2008 Tartus tegutsenud Rael Artel Galeriist, mille looja ja moderaator oli Rael Artel. Galerii tegevus lõppes kunstialbumi "Hotell Pärnu : Rael Arel Gallery : Non Profit Project Space 2004-2008 / kontseptsioon ja toimetamine: Rael Artel" ilmumisega 2009. aastal

  19. 7 CFR 3560.69 - Supplemental requirements for congregate housing and group homes.

    Science.gov (United States)

    2010-01-01

    ... CFR part 1924, subparts A and C. (b) Design criteria. Congregate housing and group homes must be designed to accommodate all special services that will be provided. (c) Services. Congregate housing and... access to the following services will be provided or made available: (i) A common kitchen in which to...

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

    Science.gov (United States)

    McCue, Michael J.; Nayar, Preethy

    2009-01-01

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

  1. Alternative profit rate shariah-compliant for islamic banking

    Science.gov (United States)

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

    2017-09-01

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

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

    OpenAIRE

    W. D. Walls

    2012-01-01

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

  3. Environmental Health Disparities in Housing

    Science.gov (United States)

    2011-01-01

    The physical infrastructure and housing make human interaction possible and provide shelter. How well that infrastructure performs and which groups it serves have important implications for social equity and health. Populations in inadequate housing are more likely to have environmental diseases and injuries. Substantial disparities in housing have remained largely unchanged. Approximately 2.6 million (7.5%) non-Hispanic Blacks and 5.9 million Whites (2.8%) live in substandard housing. Segregation, lack of housing mobility, and homelessness are all associated with adverse health outcomes. Yet the experience with childhood lead poisoning in the United States has shown that housing-related disparities can be reduced. Effective interventions should be implemented to reduce environmental health disparities related to housing. PMID:21551378

  4. Marketing strategy for private housing market in Thailand

    OpenAIRE

    Limcharoen, P.

    2005-01-01

    Marketing is an important part of a business strategy. A company develops a marketing strategy to match their resources and capabilities to customer's changing needs and wants, at a profit. This paper presents the marketing strategy of housing companies in the high-end market segment of Thai private housing market. The framework includes the 4Ps marketing mix and relationship marketing. The 4Ps marketing mix concerns product, price, promotion and place element of house products and services w...

  5. 75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

    Science.gov (United States)

    2010-07-29

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

  6. 78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Science.gov (United States)

    2013-07-10

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

  7. Genetic and non-genetic indirect effects for bite mark traits in group housed mink

    DEFF Research Database (Denmark)

    Alemu, Setegn Worku; Berg, Peer; Janss, Luc

    irrespective of relatedness. Kin selection theory predicts that an individual will interact differently with family members vs. non-family members. We showed that mink interact differently either due to sex or the family relationship with their group mates. Our results show that IGEs are very important...

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

    Science.gov (United States)

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

    2011-01-01

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

  9. Assessment of implantable infusion pumps for continuous infusion of human insulin in rats: potential for group housing

    DEFF Research Database (Denmark)

    Jensen, Vivi Flou Hjorth; Molck, Anne-Marie; Martensson, Martin

    2017-01-01

    compound in these studies, and a comparator model of persistent exposure by HI infusion from external pumps has recently been developed to support toxicological evaluation of long-acting insulin analogues. However, this model requires single housing of the animals. Developing an insulin-infusion model...... which allows group housing would therefore greatly improve animal welfare. The aim of the present study was to investigate the suitability of implantable infusion pumps for HI infusion in group-housed rats. Group housing of rats implanted with a battery-driven pump proved to be possible. Intravenous...... infusion of HI lowered blood glucose levels persistently for two weeks, providing a comparator model for use in two-week repeated-dose toxicity studies with new long-acting insulin analogues, which allows group housing, and thereby increasing animal welfare compared with an external infusion model....

  10. Preferences of group-housed female mice regarding structure of softwood bedding.

    Science.gov (United States)

    Kirchner, J; Hackbarth, H; Stelzer, H D; Tsai, P-P

    2012-04-01

    Bedding influences various parameters in the housing of laboratory mice, such as health, physiology and behaviour (often considered as being integral parts of welfare). Notwithstanding existent studies about bedding preferences of individually tested mice, data about group-housed mice are still lacking. The aim of this study was to find out the structure preference for softwood bedding of group-housed mice. One hundred and eight 8-week-old female mice (C57BL6/JOlaHsd and BALB/cOlaHsd) were housed in groups of three and were given one-week free access to two different bedding structures at a time. In three test combinations, softwood shaving bedding was tested versus softwood chip bedding products of three different particle sizes (fine/medium/coarse-grained). The preference test was performed in a DoubleCage system composed of two Makrolon type IIL cages, connected by a perspex tunnel. This validated system was able to detect the crossings of each individual animal with correct crossing time and direction. On the basis of these data, dwelling times on the particular bedding structures were statistically analysed as a parameter for bedding preferences. In all three test combinations, a highly significant shaving preference was detected. On average, mice spent 70% of their dwelling time on the shavings. This preference was more explicit during the light period and in C57BL/6J mice. The relative ranking of the bedding structures was: shavings > coarse-grained chips > medium chips = fine chips. By means of these results, a shaving structure as bedding can be recommended for laboratory mice, whereas fine chip structures should be avoided.

  11. Siemens IT solutions for power sector. PROFIT solutions

    International Nuclear Information System (INIS)

    Lunter, P.

    2004-01-01

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

  12. A review of sow and piglet behaviour and performance in group housing systems for lactating sows

    NARCIS (Netherlands)

    Nieuwamerongen, van S.E.; Bolhuis, J.E.; Peet-Schwering, van der C.M.C.; Soede, N.M.

    2014-01-01

    Commercial use of group housing systems for lactating sows is limited, but the recent transition to group housing during gestation in the EU may result in a renewed interest in such systems. Therefore, this review aims to identify key factors that may contribute to the success or failure of group

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

    OpenAIRE

    Ngo, Chi

    2017-01-01

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

  14. Decision making in a non-profit engineering environment

    International Nuclear Information System (INIS)

    Christensen, D.C.

    1997-06-01

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

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

    Directory of Open Access Journals (Sweden)

    Nuria Almiron-Roig

    2011-01-01

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

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

    Science.gov (United States)

    Ly, Dan P; Cutler, David M

    2018-02-14

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

  17. "There's a housing crisis going on in Sydney for Aboriginal people": focus group accounts of housing and perceived associations with health.

    Science.gov (United States)

    Andersen, Melanie J; Williamson, Anna B; Fernando, Peter; Redman, Sally; Vincent, Frank

    2016-05-24

    Poor housing is widely cited as an important determinant of the poor health status of Aboriginal Australians, as for indigenous peoples in other wealthy nations with histories of colonisation such as Canada, the United States of America and New Zealand. While the majority of Aboriginal Australians live in urban areas, most research into housing and its relationship with health has been conducted with those living in remote communities. This study explores the views of Aboriginal people living in Western Sydney about their housing circumstances and what relationships, if any, they perceive between housing and health. Four focus groups were conducted with clients and staff of an Aboriginal community-controlled health service in Western Sydney (n = 38). Inductive, thematic analysis was conducted using framework data management methods in NVivo10. Five high-level themes were derived: the battle to access housing; secondary homelessness; overcrowding; poor dwelling conditions; and housing as a key determinant of health. Participants associated their challenging housing experiences with poor physical health and poor social and emotional wellbeing. Housing issues were said to affect people differently across the life course; participants expressed particular concern that poor housing was harming the health and developmental trajectories of many urban Aboriginal children. Housing was perceived as a pivotal determinant of health and wellbeing that either facilitates or hinders prospects for full and healthy lives. Many of the specific health concerns participants attributed to poor housing echo existing epidemiological research findings. These findings suggest that housing may be a key intervention point for improving the health of urban Aboriginal Australians.

  18. Management of Enterprise Profit: Theory and Methodology

    Directory of Open Access Journals (Sweden)

    Nadezhda Sergeevna Piontkevich

    2015-12-01

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

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

    Science.gov (United States)

    Moran, Kenneth A

    2016-06-04

    analysis was used to examine the direct and interaction effects between organizational decline, organizational rigidity response, organizational resilience response, and institutional effectiveness, controlling for age of institution and level of endowment. The study validated previous threat-rigidity response findings that organizational decline alone does not adversely impact institutional effectiveness. The direct effect of Goal-Directed Solution Seeking and Role Dependency organizational resilience factors had a positive, significant correlation with the Student Personal Development institutional effectiveness factor. The interactive effect of Goal-Directed Solution Seeking organizational resilience factor during organizational decline had a positive, significant correlation with the Professional Development and Quality of Faculty institutional effectiveness factor. The interactive effect of Avoidance during organizational decline had a positive, significant correlation with the Faculty and Administrator Employment Satisfaction institutional effectiveness factor. The interactive effect of Diminished Innovation, Morale, and Leader Credibility rigidity response factor and Avoidance organizational resilience factor during organizational decline had a positive, significant correlation with the Professional Development and Quality of Faculty institutional effectiveness factor. Lastly, the interactive effect of Increased Scapegoating of Leaders, Interest group Activities, and Conflict rigidity response factor and Avoidance organizational resilience factor during organizational decline had a positive, significant correlation with the Faculty and Administrator Employment Satisfaction institutional effectiveness factor. Factors of organizational resilience were found to have a positive effect among smaller, private non-profit higher educational institutions associated with this study toward sustaining institutional effectiveness during organizational decline. Specifically, the

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

    Science.gov (United States)

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

    2002-03-01

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

  1. Is music enriching for group-housed captive chimpanzees (Pan troglodytes)?

    Science.gov (United States)

    Wallace, Emma K.; Altschul, Drew; Körfer, Karoline; Benti, Benjamin; Kaeser, Amanda; Lambeth, Susan; Waller, Bridget M.; Slocombe, Katie E.

    2017-01-01

    Many facilities that house captive primates play music for animal enrichment or for caregiver enjoyment. However, the impact on primates is unknown as previous studies have been inconclusive. We conducted three studies with zoo-housed chimpanzees (Pan troglodytes) and one with group-housed chimpanzees at the National Centre for Chimpanzee Care to investigate the effects of classical and pop/rock music on various variables that may be indicative of increased welfare. Study one compared the behaviour and use of space of 18 animals when silence, classical or pop/rock music was played into one of several indoor areas. Overall, chimpanzees did not actively avoid the area when music was playing but were more likely to exit the area when songs with higher beats per minute were broadcast. Chimpanzees showed significantly fewer active social behaviours when music, rather than silence, was playing. They also tended to be more active and engage in less abnormal behaviour during the music but there was no change to either self-grooming or aggression between music and silent conditions. The genre of music had no differential effects on the chimpanzees’ use of space and behaviour. In the second study, continuous focal observations were carried out on three individuals with relatively high levels of abnormal behaviour. No differences in behaviour between music and silence periods were found in any of the individuals. The final two studies used devices that allowed chimpanzees to choose if they wanted to listen to music of various types or silence. Both studies showed that there were no persistent preferences for any type of music or silence. When taken together, our results do not suggest music is enriching for group-housed captive chimpanzees, but they also do not suggest that music has a negative effect on welfare. PMID:28355212

  2. Is music enriching for group-housed captive chimpanzees (Pan troglodytes?

    Directory of Open Access Journals (Sweden)

    Emma K Wallace

    Full Text Available Many facilities that house captive primates play music for animal enrichment or for caregiver enjoyment. However, the impact on primates is unknown as previous studies have been inconclusive. We conducted three studies with zoo-housed chimpanzees (Pan troglodytes and one with group-housed chimpanzees at the National Centre for Chimpanzee Care to investigate the effects of classical and pop/rock music on various variables that may be indicative of increased welfare. Study one compared the behaviour and use of space of 18 animals when silence, classical or pop/rock music was played into one of several indoor areas. Overall, chimpanzees did not actively avoid the area when music was playing but were more likely to exit the area when songs with higher beats per minute were broadcast. Chimpanzees showed significantly fewer active social behaviours when music, rather than silence, was playing. They also tended to be more active and engage in less abnormal behaviour during the music but there was no change to either self-grooming or aggression between music and silent conditions. The genre of music had no differential effects on the chimpanzees' use of space and behaviour. In the second study, continuous focal observations were carried out on three individuals with relatively high levels of abnormal behaviour. No differences in behaviour between music and silence periods were found in any of the individuals. The final two studies used devices that allowed chimpanzees to choose if they wanted to listen to music of various types or silence. Both studies showed that there were no persistent preferences for any type of music or silence. When taken together, our results do not suggest music is enriching for group-housed captive chimpanzees, but they also do not suggest that music has a negative effect on welfare.

  3. Is music enriching for group-housed captive chimpanzees (Pan troglodytes)?

    Science.gov (United States)

    Wallace, Emma K; Altschul, Drew; Körfer, Karoline; Benti, Benjamin; Kaeser, Amanda; Lambeth, Susan; Waller, Bridget M; Slocombe, Katie E

    2017-01-01

    Many facilities that house captive primates play music for animal enrichment or for caregiver enjoyment. However, the impact on primates is unknown as previous studies have been inconclusive. We conducted three studies with zoo-housed chimpanzees (Pan troglodytes) and one with group-housed chimpanzees at the National Centre for Chimpanzee Care to investigate the effects of classical and pop/rock music on various variables that may be indicative of increased welfare. Study one compared the behaviour and use of space of 18 animals when silence, classical or pop/rock music was played into one of several indoor areas. Overall, chimpanzees did not actively avoid the area when music was playing but were more likely to exit the area when songs with higher beats per minute were broadcast. Chimpanzees showed significantly fewer active social behaviours when music, rather than silence, was playing. They also tended to be more active and engage in less abnormal behaviour during the music but there was no change to either self-grooming or aggression between music and silent conditions. The genre of music had no differential effects on the chimpanzees' use of space and behaviour. In the second study, continuous focal observations were carried out on three individuals with relatively high levels of abnormal behaviour. No differences in behaviour between music and silence periods were found in any of the individuals. The final two studies used devices that allowed chimpanzees to choose if they wanted to listen to music of various types or silence. Both studies showed that there were no persistent preferences for any type of music or silence. When taken together, our results do not suggest music is enriching for group-housed captive chimpanzees, but they also do not suggest that music has a negative effect on welfare.

  4. Linking social and built environmental factors to the health of public housing residents: a focus group study.

    Science.gov (United States)

    Hayward, Erin; Ibe, Chidinma; Young, Jeffery Hunter; Potti, Karthya; Jones, Paul; Pollack, Craig Evan; Gudzune, Kimberly A

    2015-04-10

    Public housing residents have a high risk of chronic disease, which may be related to neighborhood environmental factors. Our objective was to understand how public housing residents perceive that the social and built environments might influence their health and wellbeing. We conducted focus groups of residents from a low-income public housing community in Baltimore, MD to assess their perceptions of health and neighborhood attributes, resources, and social structure. Focus groups were audio-recorded and transcribed verbatim. Two investigators independently coded transcripts for thematic content using editing style analysis technique. Twenty-eight residents participated in six focus groups. All were African American and the majority were women. Most had lived in public housing for more than 5 years. We identified four themes: public housing's unhealthy physical environment limits health and wellbeing, the city environment limits opportunities for healthy lifestyle choices, lack of trust in relationships contributes to social isolation, and increased neighborhood social capital could improve wellbeing. Changes in housing and city policies might lead to improved environmental health conditions for public housing residents. Policymakers and researchers may consider promoting community cohesiveness to attempt to empower residents in facilitating neighborhood change.

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

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2017-01-01

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

  6. Risk Pricing and Profit Maximization of Insurance Companies ...

    African Journals Online (AJOL)

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

  7. 24 CFR 15.109 - How will HUD respond to a request for information from Form HUD-92410 (Statement of Profit and...

    Science.gov (United States)

    2010-04-01

    ... with their investment decision. (c) To whom may potential investors disclose such information... for information from Form HUD-92410 (Statement of Profit and Loss)? 15.109 Section 15.109 Housing and... Form HUD-92410 (Statement of Profit and Loss)? (a) To whom will HUD disclose the information? HUD will...

  8. Estimation of indirect genetic effects in group-housed mink (Neovison vison) should account for systematic interactions either due to kin or sex

    DEFF Research Database (Denmark)

    Alemu, Setegn Worku; Berg, Peer; Janss, Luc

    2016-01-01

    interactions in group-housed mink. Furthermore, we investigated whether systematic non-genetic interactions between kin or individuals of the same sex influence the estimates of genetic parameters. As a second objective, we clarify the relationship between estimates of the traditional IGE model and a family...

  9. Causes of different profitability of agricultural sector

    Directory of Open Access Journals (Sweden)

    Vučković Branko

    2016-01-01

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

  10. Indirect genetic effects contribute substantially to heritable variation in aggression-related traits in group-housed mink (Neovison vison)

    DEFF Research Database (Denmark)

    Alemu, Setegn Worku; Bijma, Peter; Møller, Steen Henrik

    2014-01-01

    Background Since the recommendations on group housing of mink (Neovison vison) were adopted by the Council of Europe in 1999, it has become common in mink production in Europe. Group housing is advantageous from a production perspective, but can lead to aggression between animals and thus raises...... a welfare issue. Bite marks on the animals are an indicator of this aggressive behaviour and thus selection against frequency of bite marks should reduce aggression and improve animal welfare. Bite marks on one individual reflect the aggression of its group members, which means that the number of bite marks...... genetic effects contribute to variation in number of bite marks in group-housed mink. Thus, a genetic selection design that includes both direct genetic and indirect genetic effects could reduce the frequency of bite marks and probably aggression behaviour in group-housed mink....

  11. Profitability of timber harvesting and timber transportation enterprises

    International Nuclear Information System (INIS)

    Rajamaeki, J.

    1996-01-01

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

  12. Statistical methods for analysing the relationship between bank profitability and liquidity

    OpenAIRE

    Boguslaw Guzik

    2006-01-01

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

  13. How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

    Science.gov (United States)

    Busterna, John C.

    1989-01-01

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

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

    OpenAIRE

    Purdin, Sky

    2015-01-01

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

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

    OpenAIRE

    Marek Pavlik

    2013-01-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

  17. “There’s a housing crisis going on in Sydney for Aboriginal people”: focus group accounts of housing and perceived associations with health

    Directory of Open Access Journals (Sweden)

    Melanie J. Andersen

    2016-05-01

    Full Text Available Abstract Background Poor housing is widely cited as an important determinant of the poor health status of Aboriginal Australians, as for indigenous peoples in other wealthy nations with histories of colonisation such as Canada, the United States of America and New Zealand. While the majority of Aboriginal Australians live in urban areas, most research into housing and its relationship with health has been conducted with those living in remote communities. This study explores the views of Aboriginal people living in Western Sydney about their housing circumstances and what relationships, if any, they perceive between housing and health. Methods Four focus groups were conducted with clients and staff of an Aboriginal community-controlled health service in Western Sydney (n = 38. Inductive, thematic analysis was conducted using framework data management methods in NVivo10. Results Five high-level themes were derived: the battle to access housing; secondary homelessness; overcrowding; poor dwelling conditions; and housing as a key determinant of health. Participants associated their challenging housing experiences with poor physical health and poor social and emotional wellbeing. Housing issues were said to affect people differently across the life course; participants expressed particular concern that poor housing was harming the health and developmental trajectories of many urban Aboriginal children. Conclusions Housing was perceived as a pivotal determinant of health and wellbeing that either facilitates or hinders prospects for full and healthy lives. Many of the specific health concerns participants attributed to poor housing echo existing epidemiological research findings. These findings suggest that housing may be a key intervention point for improving the health of urban Aboriginal Australians.

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

    OpenAIRE

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

    2018-01-01

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

  19. Beyond Housing First: Essential Elements of a System-Planning Approach to Ending Homelessness

    Directory of Open Access Journals (Sweden)

    Alina Turner

    2014-10-01

    Full Text Available The concept of “Housing First” has taken on a powerful status in the complex of government, non-profit and academic systems that study and seek to eliminate homelessness. It is a compelling concept, in that it has brought our society to the realization that housing instability itself is often the culmination of various underlying and intersecting issues, ranging from mental health and addiction issues to domestic abuse and poverty. The “Housing First” principle holds that homeless individuals stand a far poorer chance of improving their condition while they remain homeless; that the stability of a permanent home provides the foundation that allows individuals to begin addressing the issues that led to their housing instability in the first place. However, the elegance of the fundamental principle behind “Housing First” also risks creating an illusion, wherein agencies and governments might too easily conclude that the entirety of this approach to ending homelessness is merely to begin housing the homeless. While that is a step in the process, it is but a piece of the Housing First approach. And unless all the various elements of the approach are also included in the actual work done on the ground, the success observed so far in communities that have tried the Housing First approach will not necessarily be replicated. This can lead to disappointment for those trying to implement new strategies, undermine the effectiveness of Housing First, and most importantly, fail to fully help those individuals in need. Housing First encompasses a strategic application of key principles across the entire homeless-serving system. When it is introduced into a new jurisdiction, it must be accompanied by an overhaul of the current approach to social policy and service delivery. The implementation of Housing First requires a difficult and systematic process, beginning with planning and strategy development that recognizes how every part of the homeless

  20. RETHINKING HOUSING EDUCATION IN ARCHITECTURE SCHOOLS

    Directory of Open Access Journals (Sweden)

    Avi Friedman

    2010-07-01

    Full Text Available Architects are involved in only a small percentage of all built projects and are becoming marginalized in the huge home-building industry where other professions are moving in to profit from the need for affordable housing. The vast majority of homebuyers today view housing as a commodity and are unwilling to spend more on an architect-designed house. Architects must expand the market for their services to include a far greater percentage of new buildings. It is my contention that the new place for architects is in the design of speculative housing as expert consultant to the developer. The practice of architecture must change emphasis to consider more social and economic concerns. The attitudes and skills currently being taught in architecture schools must change to reflect the new needs of the profession. Architects must be taught behavioral psychology, demographics, and building economics to enable them to apply their knowledge to the market, thereby rendering the architect’s services indispensable to developers and the housing industry. Architectural education must play a key role in redefining the scope of the profession.

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

    OpenAIRE

    Callard, C; Thompson, D; Collishaw, N

    2005-01-01

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

  2. Effect of Environmental Enrichment on Singly- and Group-Housed Squirrel Monkeys

    Science.gov (United States)

    Spring, Sarah E.; Clifford, James O.; Tomko, David L.; Hargens, Alan R. (Technical Monitor)

    1996-01-01

    Nonhuman primates display an interest in novel places, habituate to new situations, and spend most of their daily activity in the wild in large groups engaging in feeding behaviors. Captivity changes these behaviors, and disrupts normal social hierarchies. In captivity, animals may exhibit stereotypical behaviors which are thought to indicate decreased psychological well-being (PWB). If an animal's behaviors can be made to approach those seen in the wild, and stereotypical behaviors are minimal it is assumed that PWB is adequate. Environmental enrichment (EE) devices have been used to address the Animal Welfare Act's requirement that the PWB of captive nonhuman primates be considered. The purpose of the present study was to examine whether various EE devices improve the PWB of captive squirrel monkeys. The present study used behavioral observation to quantify the effectiveness of several EE devices in reducing stereotypical behaviors in squirrel monkeys housed singly or in groups. Results showed that the EE devices used did not affect the expression of normal or stereotypical behaviors, but that the type of housing did.

  3. 24 CFR 1000.108 - How is HUD approval obtained by a recipient for housing for non low-income Indian families and...

    Science.gov (United States)

    2010-04-01

    ... recipient for housing for non low-income Indian families and model activities? 1000.108 Section 1000.108... AMERICAN HOUSING ACTIVITIES Affordable Housing Activities § 1000.108 How is HUD approval obtained by a.... Assistance to non low-income Indian families must be in accordance with § 1000.110. Proposals may be...

  4. Towards an effective partnership policy for improving urban low-income housing provision in Nigeria: New institutional economics perspective.

    Directory of Open Access Journals (Sweden)

    Job Taiwo Gbadegesin

    2017-07-01

    Full Text Available Recent critique against the past urban housing provision strategies in Nigeria was that the low-income groups are marginalised. It then led to the adoption of public private partnership (PPP initiative with a view to pursuing the broad goal of housing-for-all in Nigeria. Most recent studies have however criticised the effectiveness of the existing PPP practice in the housing provision structure without providing a pragmatic suggestion towards an effective framework for improvement. It thus raised the question; what are the main causes of ineffectiveness of existing PPP in housing provision and how can an effective PPP policy framework for urban low-income housing be achieved in Nigeria? This study utilised the concepts of new institutional economics (NIE - a theoretical and methodological underpinning for multi-actors’ policy matters. Using qualitative data from structured interview and credible literature sources, findings indicate that uncertainties in land accessibility, high transaction costs and the developers’ high profit agenda, are the major causes of PPP ineffectiveness for housing provision, which are also attributed to lack of a specific PPP policy that recognises all income groups and their roles on housing provision. End-users suggested that government could have a negotiation with land owners and building materials dealers to address the housing problem. In conclusion, it is established in this study that adoption of all-inclusive conceptual approach described within the context of NIE thought can facilitate an effective planning for urban low-income housing in Nigeria.

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

    DEFF Research Database (Denmark)

    Albu, Oana Brindusa

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

  6. Challenges of Integrating Affordable and Sustainable Housing in Malaysia

    Science.gov (United States)

    Syed Jamaludin, S. Z. H.; Mahayuddin, S. A.; Hamid, S. H. A.

    2018-04-01

    Developing countries including Malaysia have begun to comprehend the needs for affordable and sustainable housing development. The majority of the population is still aspiring for a comfortable, safe and reasonably priced house. Households in the low-middle income range face difficulties to find housing that can satisfy their needs and budget. Unfortunately, most of the housing development programs are considering affordability rather than sustainable aspects. Furthermore, developers are more interested in profit and neglect sustainability issues. Thus, the aim of this paper is to review the challenges in integrating affordable housing and sustainable practices in Malaysia. This paper is produced based on an extensive literature review as a basis to develop strategies of integrated affordable and sustainable housing in Malaysia. The challenges are divided into four sections, namely market challenges, professional challenges, societal challenges and technological challenges. The outcomes of this paper will assist in the decision making involving housing development and in enhancing quality of life for sustainable communities.

  7. New Isues In Singapore Public Housing From Elderly Perspective: case study

    Directory of Open Access Journals (Sweden)

    Ruzica Bozovic Stamenovic

    2012-10-01

    Full Text Available This paper examines emerging issues regarding Singapore public housing. With over 80 % of rapidly ageing population living in public housing the elderly perspective is of paramount importance for future development. Following a brief introduction of Housing and Development Board HDB 2 model we are examining new ideas occurring in different scopes and scales, from apartment to urban environment level. Issues like ageing in place, dignity, salutogenesis, active and independent life, image and identification, and other themes pertinent to old age are revisited. Recent issues like high-rise/high-density, consumerism and branding suggest that the usual dogmatic approach to elderly in public housing could be converted to result in creative, affordable, profitable and integrative public housing design.

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

    Directory of Open Access Journals (Sweden)

    Federica D’Isanto

    2013-01-01

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

  9. Bupropion induces social anxiety in adolescent mice: Influence of housing conditions.

    Science.gov (United States)

    Gómez, Carmen; Redolat, Rosa; Carrasco, Carmen

    2017-08-01

    The antidepressant bupropion has received increasing attention as a pharmacological tool to treat addiction although little is known about its effects on social behaviour in adolescents. The present study aimed to evaluate if environmental housing conditions influence bupropion's actions on social behaviour of adolescent mice. Mice were either group- or individually housed for 2-weeks and then randomly divided into 2 cohorts: half of the mice remained in the initial housing condition and the other half were changed to isolated conditions for further 2-weeks. The following groups were compared: isolated/isolated (ISO/ISO), isolated/group-housed (ISO/GR), group-housed/isolated (GR/ISO), and group-housed/group-housed (GR/GR). The effects of bupropion (40, 20, 10mg/kg) or saline on social interaction were assessed for each housing condition. Social encounters were evaluated using ethological analysis. Data showed significant effects of bupropion on grooming and digging. This drug diminished time mice allocated to these behavioural categories in all housing conditions. In ISO/GR and GR/ISO conditions, bupropion increased environmental exploration (non-social exploration and exploration from a distance), reduced social investigation and increased avoidance/flee and defence/submission behaviours. An augment of avoidance/flee during social interactions was observed in bupropion-treated mice in GR/GR housing condition. These results suggest that this drug exhibits anxiogenic-like properties in social encounters between adolescent mice, especially when a transition in housing conditions has been experienced during this period. Changes in housing conditions may be a useful model for evaluating the effects of bupropion on social behaviour and the role of environmental housing conditions. Copyright © 2017 Institute of Pharmacology, Polish Academy of Sciences. Published by Elsevier Urban & Partner Sp. z o.o. All rights reserved.

  10. Malaysian Affordability Housing Policies Revisited

    Directory of Open Access Journals (Sweden)

    Samad Diwa

    2016-01-01

    Full Text Available Housing has always been a significant aspiration of family expression and distinctly priciest investment by household. It plays a momentous role in the country’s economy and so central to the societal well-being that is emplaced in the United Nation Universal declaration of Human rights. Yet in developed and developing world alike, cities struggle to provide decent housing for lower and middle income population. The provision of affordable housing is a major policy concern around the world with Malaysia being no exception; rising income hardly keep pace with price hike of housing unit and housing interventions has majorly concentrated on demand side leading to a non-responsive supply sector. Therefore, this paper highlights affordable housing issues pertaining Malaysia. It formulates Malaysian Map of affordability and conducts an evaluation of global housing schemes to better identify policy priorities for Malaysia. It’s significant to harmonize supply and demand side factors in the housing market to ensure that housing supply fits the needs of citizens based on the location, price and target group. In case of Malaysia supply oriented initiative are of urgency in short and medium run. This must be supported by long term demand side schemes in parallel. Convergence of these two factors is essential for a balanced equilibrium and obtaining affordability.

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

    NARCIS (Netherlands)

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

    2016-01-01

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

  12. Impact of Housing and Community Conditions on Multidimensional Health among Middle- and Low-Income Groups in Hong Kong

    Directory of Open Access Journals (Sweden)

    Jionghua Wang

    2018-05-01

    Full Text Available With decades of urbanization, housing and community problems (e.g., poor ventilation and lack of open public spaces have become important social determinants of health that require increasing attention worldwide. Knowledge regarding the link between health and these problems can provide crucial evidence for building healthy communities. However, this link has heretofore not been identified in Hong Kong, and few studies have compared the health impact of housing and community conditions across different income groups. To overcome this gap, we hypothesize that the health impact of housing and community problems may vary across income groups and across health dimensions. We tested these hypotheses using cross-sectional survey data from Hong Kong. Several health outcomes, e.g., chronic diseases and the SF-12 v. 2 mental component summary scores, were correlated with a few types of housing and community problems, while other outcomes, such as the DASS-21–Stress scores, were sensitive to a broader range of problems. The middle- and low-income group was more severely affected by poor built environments. These results can be used to identify significant problems in the local built environment, especially amongst the middle- and low-income group.

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

    Science.gov (United States)

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

    2018-02-01

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

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

    Science.gov (United States)

    2011-03-01

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

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

    Science.gov (United States)

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

    2016-02-01

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

  16. Unofficial policy: access to housing, housing information and social services among homeless drug users in Hartford, Connecticut

    Directory of Open Access Journals (Sweden)

    Corbett A Michelle

    2007-03-01

    Full Text Available Abstract Background Much research has shown that the homeless have higher rates of substance abuse problems than housed populations and that substance abuse increases individuals' vulnerability to homelessness. However, the effects of housing policies on drug users' access to housing have been understudied to date. This paper will look at the "unofficial" housing policies that affect drug users' access to housing. Methods Qualitative interviews were conducted with 65 active users of heroin and cocaine at baseline, 3 and 6 months. Participants were purposively sampled to reflect a variety of housing statuses including homeless on the streets, in shelters, "doubled-up" with family or friends, or permanently housed in subsidized, unsubsidized or supportive housing. Key informant interviews and two focus group interviews were conducted with 15 housing caseworkers. Data were analyzed to explore the processes by which drug users receive information about different housing subsidies and welfare benefits, and their experiences in applying for these. Results A number of unofficial policy mechanisms limit drug users' access to housing, information and services, including limited outreach to non-shelter using homeless regarding housing programs, service provider priorities, and service provider discretion in processing applications and providing services. Conclusion Unofficial policy, i.e. the mechanisms used by caseworkers to ration scarce housing resources, is as important as official housing policies in limiting drug users' access to housing. Drug users' descriptions of their experiences working with caseworkers to obtain permanent, affordable housing, provide insights as to how access to supportive and subsidized housing can be improved for this population.

  17. Capital Structure and Profitability of Quoted Companies in Nigeria

    Directory of Open Access Journals (Sweden)

    AMOS O. AROWOSHEGBE. Ph.D; ACA.

    2013-07-01

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

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

    Science.gov (United States)

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

    2017-12-01

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

  19. PROFITABILITY AND FINANCIAL STABILITY

    OpenAIRE

    CĂRUNTU CONSTANTIN; LĂPĂDUŞI MIHAELA LOREDANA

    2011-01-01

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

  20. Effect of rubber flooring on group-housed sows' gait and claw and skin lesions.

    Science.gov (United States)

    Bos, E-J; van Riet, M M J; Maes, D; Millet, S; Ampe, B; Janssens, G P J; Tuyttens, F A M

    2016-05-01

    This study evaluated the influence of floor type on sow welfare in terms of lameness, claw lesions, and skin lesions. In a 2 × 3 factorial design, we have investigated the effect of rubber coverings on concrete floors and the effect of 3 levels of dietary zinc supplementation on locomotion and claw and skin lesions in group-housed sows. Six groups of 21 ± 4 hybrid sows were monitored during 3 successive reproductive cycles. The sows were group housed from d 28 after insemination (d 0) until 1 wk before expected farrowing date (d 108) in pens with either exposed concrete floors or concrete floors covered with rubber in part of the lying area and the fully slatted area. During each reproductive cycle, locomotion and skin lesions were assessed 4 times (d 28, 50, 108, and 140) and claw lesions were assessed twice (d 50 and 140). Results are given as least squares means ± SE. Locomotion and claw scores were given in millimeters, on analog scales of 150 and 160 mm, respectively. Here, we report on the effect of floor type, which did not interact with dietary zinc concentration ( > 0.10 for all variables). At move to group (d 28) and mid gestation (d 50), no differences between floor treatments were seen in locomotion ( > 0.10). At the end of gestation (d 108), sows housed on rubber flooring scored 9.9 ± 4.1 mm better on gait ( flooring at mid gestation (d 50). However, sows on rubber flooring scored worse for "vertical cracks in the wall horn" (difference of 3.4 ± 1.7 mm; = 0.04). At the end of lactation (d 140), both "white line" (difference of 2.9 ± 1 mm; = 0.02) and "claw length" (difference of 4.7 ± 1.4 mm; flooring. No differences for skin lesions were observed between floor treatments. The improved scores for gait toward the end of gestation and some types of claw disorders at mid gestation suggest that rubber flooring in group housing has a beneficial effect on the overall leg health of sows. The documented increase in vertical cracks in the wall horn at d

  1. 22 CFR 226.81 - Prohibition against profit.

    Science.gov (United States)

    2010-04-01

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

  2. The Service-profit Chain

    DEFF Research Database (Denmark)

    Grønholdt, Lars; Martensen, Anne

    2016-01-01

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

  3. A Comparison of Cats (Felis silvestris catus Housed in Groups and Single Cages at a Shelter: A Retrospective Matched Cohort Study

    Directory of Open Access Journals (Sweden)

    Malini Suchak

    2018-02-01

    Full Text Available The merits of various housing options for domestic cats in shelters have been debated. However, comparisons are difficult to interpret because cats are typically not able to be randomly assigned to different housing conditions. In the current study, we attempted to address some of these issues by creating a retrospective matched cohort of cats in two housing types. Cats in group housing (GH were matched with cats in single housing (SH that were the same age, sex, breed, coat color, and size. Altogether we were able to find a match for 110 GH cats. We compared these two groups on several measures related to their experience at the shelter such as moves and the development of behavioral problems. We also compared these groups on outcomes including length of stay, live release, and returns after adoption. We found that while the frequency of moves was similar in both groups, SH cats were more likely to be moved to offsite facilities than GH cats. SH cats also spent a smaller proportion of time on the adoption floor. Length of stay and, live release and returns after adoption did not significantly differ across groups, however GH cats were two times as likely to be returned after adoption. Future research should look at the behavioral impacts of shelter decision-making regarding moving and management of cats in different housing systems.

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

    Science.gov (United States)

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

    2016-03-01

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

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

    Science.gov (United States)

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

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Natalie Jane de Vries

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

  7. DataProfit

    DEFF Research Database (Denmark)

    2016-01-01

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

  8. Non-dirt house floor and the stimulant of environmental health decreased the risk Acute Respiratory Infection (ARI

    Directory of Open Access Journals (Sweden)

    Putu Suriyasa

    2006-03-01

    Full Text Available The risk factors related to acute respiratory infection (ARI, among others, is house floor. The aim of this research was to identify the influence of the Family Health and Nutrition program (FHN and other risk factors related to ARI. Data was obtained from a survey conducted in 5 provinces in Indonesia, which received the project of Family Health and Nutrition (FHN in 2003. The number of subjects was 1,500 families, selected by stratified random sampling method. The questionnaire completion and the observation were done on the spot in the subject’s house by special trained interviewers. The use of non-dirt house floor built prior to the project of FHN decreased the risk of ARI cases of 51% than the use of dirt house floor [Odds Ratio (OR = 0.49; 95% Confidence Interval (CI = 0.25-0.96]. The risk of ARI decreased of 52% among those who received than those which never received the stimulant of environmental health Family Health and Nutrition program (OR = 0.48; 95% CI =0.33-0.70. To decrease the risks of ARI cases, the program of environmental health is necessarily continued. (Med J Indones 2006; 15:60-5Keywords: ARI, non-dirt house floor, and stimulant of environmental health

  9. PRODUCTIVITY OF LAYERS AND EGG QUALITY IN FREE RANGE AND CAGE SYSTEM OF HOUSING

    Directory of Open Access Journals (Sweden)

    Đ. Senčić

    2006-12-01

    Full Text Available The research was conducted with two groups of Lohmann Brown hybrid layers. Production of eggs lasted for 52 weeks. A control group of layers was kept in the conventional housing system, that is, in cages, while experimental group was kept in the free range system. Layers from the free range system, compared to those kept in cages, laid fewer eggs, (266:295, they consumed more feed on daily basis (129 g : 115 g, more feed per kilogram of egg weight (2.83 kg : 2.35 kg, they had higher mortality rate (6.80 % : 5.50 % and lower end of lay body weight (1.95 kg : 2.10 kg. Eggs from free range layers, compared to those from the cages system, had significantly (P0.05 were determined between the free range and the cages system of housing hens. Considering somewhat lower productivity and higher mortality rate of hens, higher feed consumption per kilogram of egg mass, but also better quality of eggs, profitability of egg production in the free range system will depend, to the maximum extent, on market evaluation of the production.

  10. How to make microenterprise profitable

    OpenAIRE

    Maksimenko, Pavel; Hokkanen, Hannu

    2009-01-01

    The idea of the thesis is to give a good insight on how to make a microenterprise profitable from marketing and networking points of view and explain the basic steps that are needed to be taken when establishing a company. We took the company Maks Investment & Consulting Group Oy (MIC Group), which is approximately one year old consulting firm, as a case study. The company was studied very carefully from the very beginning of its operations. Business plan of MIC Group was also studied in orde...

  11. Optimal security design under asymmetric information and profit manipulation

    OpenAIRE

    Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    L.M. Fourie

    2009-07-01

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

  13. Social management of laboratory rhesus macaques housed in large groups using a network approach: A review.

    Science.gov (United States)

    McCowan, Brenda; Beisner, Brianne; Hannibal, Darcy

    2017-12-07

    Biomedical facilities across the nation and worldwide aim to develop cost-effective methods for the reproductive management of macaque breeding groups, typically by housing macaques in large, multi-male multi-female social groups that provide monkey subjects for research as well as appropriate socialization for their psychological well-being. One of the most difficult problems in managing socially housed macaques is their propensity for deleterious aggression. From a management perspective, deleterious aggression (as opposed to less intense aggression that serves to regulate social relationships) is undoubtedly the most problematic behavior observed in group-housed macaques, which can readily escalate to the degree that it causes social instability, increases serious physical trauma leading to group dissolution, and reduces psychological well-being. Thus for both welfare and other management reasons, aggression among rhesus macaques at primate centers and facilities needs to be addressed with a more proactive approach.Management strategies need to be instituted that maximize social housing while also reducing problematic social aggression due to instability using efficacious methods for detection and prevention in the most cost effective manner. Herein we review a new proactive approach using social network analysis to assess and predict deleterious aggression in macaque groups. We discovered three major pathways leading to instability, such as unusually high rates and severity of trauma and social relocations.These pathways are linked either directly or indirectly to network structure in rhesus macaque societies. We define these pathways according to the key intrinsic and extrinsic variables (e.g., demographic, genetic or social factors) that influence network and behavioral measures of stability (see Fig. 1). They are: (1) presence of natal males, (2) matrilineal genetic fragmentation, and (3) the power structure and conflict policing behavior supported by this

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

    OpenAIRE

    Barclay, John W.

    2010-01-01

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

  15. A housing stock model of non-heating end-use energy in England verified by aggregate energy use data

    International Nuclear Information System (INIS)

    Lorimer, Stephen

    2012-01-01

    This paper proposes a housing stock model of non-heating end-use energy for England that can be verified using aggregate energy use data available for small areas. These end-uses, commonly referred to as appliances and lighting, are a rapidly increasing part of residential energy demand. This paper proposes a model that can be verified using aggregated data of electricity meters in small areas and census data on housing. Secondly, any differences that open up between major collections of housing could potentially be resolved by using data from frequently updated expenditure surveys. For the year 2008, the model overestimated domestic non-heating energy use at the national scale by 1.5%. This model was then used on the residential sector with various area classifications, which found that rural and suburban areas were generally underestimated by up to 3.3% and urban areas overestimated by up to 5.2% with the notable exception of “professional city life” classifications. The model proposed in this paper has the potential to be a verifiable and adaptable model for non-heating end-use energy in households in England for the future. - Highlights: ► Housing stock energy model was developed for end-uses outside of heating for UK context. ► This entailed changes to the building energy model that serves as the bottom of the stock model. ► The model is adaptable to reflect rapid changes in consumption between major housing surveys. ► Verification was done against aggregated consumption data and for the first time uses a measured size of the housing stock. ► The verification process revealed spatial variations in consumption patterns for future research.

  16. A Decomposition of Hospital Profitability

    Directory of Open Access Journals (Sweden)

    Jason Turner

    2015-06-01

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

  17. A Decomposition of Hospital Profitability

    Science.gov (United States)

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

    2015-01-01

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

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

    Science.gov (United States)

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

    2009-02-01

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

  19. "Conical Hut": A Basic Form of House Types in Timor Island

    Science.gov (United States)

    Chen, Y. R.; Lim, Y. L.; Wang, M. H.; Chen, C. Y.

    2015-08-01

    Timor Island situates in the southeast end of Southeast Asia. The island accommodates many ethnic groups, which produce many diverse house types. As visiting East Timor in 2012 and Timor Island in 2014, we found the "Pair- House Type" widely spread over Timor Island. Uma Lulik (holy house), accommodating the ancestry soul, fireplace and elder's bed, and Uma Tidor (house for sleep), containing living, sleeping and working space, compose the pair-house. The research team visited 14 ethnic groups and their houses, some of which were measured and drawn into 3D models as back to Taiwan. Uma Tidors of each ethnic group are quite similar with rectangular volume and hip roof, however, one of the fourteen ethnic groups can build cylinder houses for Uma Tidor. Uma Luliks of different ethnic groups are diversified and special. One group of the Uma Luliks shows a rectangular or square volume sheltered by a hip roof. The other group of Uma Luliks presents a non-specific volume under a conical roof, that we called the "conical hut". Seven ethnic groups, Atoni, Weimua, Makassae, Mambai, Bunaq, Kemak and Bekais, have built "conical huts" for the use of Uma Lulik. People of the seven ethnic groups can construct a reasonable structural system to support the conical roof, and take good advantage of the space under the conical roof to meet their sacred needs and everyday life. "Conical Hut" may be regarded as the basic form of the house types adopted by the seven ethnic groups. It contains the basic spatial limits and the formal properties that the construction systems have to follow. Based on the concise rules of the basic form, people of each ethnic group use their talents, skills and building materials to generate variations of "conical hut", which are different in house scale, spatial layout, construction system and form. The "conical huts" contain the consistency that all the huts come from the basic form, meanwhile, they also present the diversification that each conical hut has

  20. "Conical Hut": A Basic Form of House Types in Timor Island

    Directory of Open Access Journals (Sweden)

    Y. R. Chen

    2015-08-01

    Full Text Available Timor Island situates in the southeast end of Southeast Asia. The island accommodates many ethnic groups, which produce many diverse house types. As visiting East Timor in 2012 and Timor Island in 2014, we found the “Pair- House Type” widely spread over Timor Island. Uma Lulik (holy house, accommodating the ancestry soul, fireplace and elder’s bed, and Uma Tidor (house for sleep, containing living, sleeping and working space, compose the pair-house. The research team visited 14 ethnic groups and their houses, some of which were measured and drawn into 3D models as back to Taiwan. Uma Tidors of each ethnic group are quite similar with rectangular volume and hip roof, however, one of the fourteen ethnic groups can build cylinder houses for Uma Tidor. Uma Luliks of different ethnic groups are diversified and special. One group of the Uma Luliks shows a rectangular or square volume sheltered by a hip roof. The other group of Uma Luliks presents a non-specific volume under a conical roof, that we called the “conical hut”. Seven ethnic groups, Atoni, Weimua, Makassae, Mambai, Bunaq, Kemak and Bekais, have built “conical huts” for the use of Uma Lulik. People of the seven ethnic groups can construct a reasonable structural system to support the conical roof, and take good advantage of the space under the conical roof to meet their sacred needs and everyday life. “Conical Hut” may be regarded as the basic form of the house types adopted by the seven ethnic groups. It contains the basic spatial limits and the formal properties that the construction systems have to follow. Based on the concise rules of the basic form, people of each ethnic group use their talents, skills and building materials to generate variations of “conical hut”, which are different in house scale, spatial layout, construction system and form. The “conical huts” contain the consistency that all the huts come from the basic form, meanwhile, they also present

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

    Science.gov (United States)

    Barron, David N; West, Elizabeth

    2017-04-01

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

  2. A branch-and-cut algorithm for the capacitated profitable tour problem

    DEFF Research Database (Denmark)

    Jepsen, Mads Kehlet; Petersen, Bjørn; Spoorendonk, Simon

    2014-01-01

    This paper considers the Capacitated Profitable Tour Problem (CPTP) which is a special case of the Elementary Shortest Path Problem with Resource Constraints (ESPPRC). The CPTP belongs to the group of problems known as traveling salesman problems with profits. In CPTP each customer is associated...... with a profit and a demand and the objective is to find a capacitated tour (rooted in a depot node) that minimizes the total travel distance minus the profit of the visited customers. The CPTP can be recognized as the sub-problem in many column generation applications, where it is traditionally solved through...

  3. RELATIONSHIP BETWEEN WORKING CAPITAL MANAGEMENT AND PROFITABILITY IN BRAZILIAN LISTED COMPANIES

    OpenAIRE

    Prof. Dr. Hong Yuh Ching; Prof. MSc. Ayrton Novazzi; Prof. Dr. Fábio Gerab

    2011-01-01

    To overcome competition in a very complex environment, few companies have been able to use the optimization of working capital as a real competitive advantage to leverage profit. The objectives of this article are twofold: a) to investigate if there is any difference between corporate profitability and working capital management in two separate groups of companies: working capital intensive and fixed capital intensive; b) to identify the variables that most affect profitability. The profitabi...

  4. Transfer Pricing Profit Split Methods : A Practical Solution?

    OpenAIRE

    Quttineh, Yousef

    2009-01-01

    The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated ent...

  5. Profit maximization mitigates competition

    DEFF Research Database (Denmark)

    Dierker, Egbert; Grodal, Birgit

    1996-01-01

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

  6. Moving from rhetoric to reality: adapting Housing First for homeless individuals with mental illness from ethno-racial groups

    Directory of Open Access Journals (Sweden)

    Stergiopoulos Vicky

    2012-10-01

    Full Text Available Abstract Background The literature on interventions addressing the intersection of homelessness, mental illness and race is scant. The At Home/Chez Soi research demonstration project is a pragmatic field trial investigating a Housing First intervention for homeless individuals with mental illness in five cities across Canada. A unique focus at the Toronto site has been the development and implementation of a Housing First Ethno-Racial Intensive Case Management (HF ER-ICM arm of the trial serving 100 homeless individuals with mental illness from ethno-racial groups. The HF ER-ICM program combines the Housing First approach with an anti-racism/anti-oppression framework of practice. This paper presents the findings of an early implementation and fidelity evaluation of the HF ER-ICM program, supplemented by participant narrative interviews to inform our understanding of the HF ER-ICM program theory. Methods Descriptive statistics are used to describe HF ER-ICM participant characteristics. Focus group interviews, key informant interviews and fidelity assessments were conducted between November 2010 and January 2011, as part of the program implementation evaluation. In-depth qualitative interviews with HF ER-ICM participants and control group members were conducted between March 2010 and June 2011. All qualitative data were analysed using grounded theory methodology. Results The target population had complex health and social service needs. The HF ER-ICM program enjoyed a high degree of fidelity to principles of both anti-racism/anti-oppression practice and Housing First and comprehensively addressed the housing, health and sociocultural needs of participants. Program providers reported congruence of these philosophies of practice, and program participants valued the program and its components. Conclusions Adapting Housing First with anti-racism/anti-oppression principles offers a promising approach to serving the diverse needs of homeless people from

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

    Directory of Open Access Journals (Sweden)

    Magdalena CATARGIU

    2012-12-01

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

  8. Whole-milk feeding duration, calf growth, and profitability of group-fed calves in an organic production system.

    Science.gov (United States)

    Bjorklund, E A; Heins, B J; Chester-Jones, H

    2013-01-01

    The objective of this study was to evaluate the effect of early-life feeding duration on growth and economics of group-fed organic dairy calves. Heifer calves born during the spring of 2011 (n = 67) and the spring of 2012 (n = 57) were used to evaluate the effect of weaning age, growth, and profitability of group-fed calves fed once per day in an organic dairy production system. Calves were assigned to replicate feeding groups of 10 in super hutches by birth order, and were born at the University of Minnesota West Central Research and Outreach Center, Morris organic dairy. Breed groups were Holsteins (n = 15) selected for high production, Holsteins (n = 23) maintained at 1964 breed-average level, crossbreds (n = 54) including combinations of Holstein, Montbéliarde, and Swedish Red, and crossbreds (n = 32) including combinations of Holstein, New Zealand Friesian, Jersey, and Swedish Red. Groups of calves were weaned at 30 (EW, early weaning), 60 (MW, mid weaning), or 90 (LW, late weaning) d of age, and groups were fed 1.5% of birth weight of 13% total solids organic whole milk once daily and weaned when the group of 10 calves consumed an average of 0.91 kg of organic calf starter per calf per day for 4 consecutive days. Body measurements were recorded at birth, weekly during the preweaning period, at weaning, and monthly thereafter. Profitability was estimated as a function of the total cost for organic milk and organic calf starter for weaning groups to weaning and to the first 90 d of age. Preweaning group performance was weaning age, EW: 47.6d, MW: 64.5d, LW: 93.7d; weaning weight, EW: 61.8 kg, MW: 79.2 kg, LW: 108.1 kg; and gain per day, EW: 0.51 kg/d, MW: 0.63 kg/d, LW: 0.75 kg/d. Body weight (BW) did not differ among weaning groups at 90 d of age; however, MW calves had lower 120-d BW than did LW calves. The EW calves did not differ from either MW or LW calves for 120-d BW. Total feed costs to weaning for groups were $1,092.97 for EW calves, $1,871.24 for MW

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

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2017-12-01

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

  10. Factorial Analysis of Profitability

    OpenAIRE

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

    2012-01-01

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

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

    Science.gov (United States)

    Razis, V; Razis, N

    1993-01-01

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

  12. House Flies in the Confined Cattle Environment Carry Non-O157 Shiga Toxin-Producing Escherichia coli.

    Science.gov (United States)

    Puri-Giri, R; Ghosh, A; Thomson, J L; Zurek, L

    2017-05-01

    Cattle manure is one of the primary larval developmental habitats of house flies, Musca domestica (L.). Cattle serve as asymptomatic reservoirs of Shiga toxin-producing Escherichia coli (STEC), and bacteria are released into the environment in cattle feces. The USDA-FSIS declared seven STEC serogroups (O157, O26, O45, O103, O145, O121, and O111) as adulterants in beef products. In addition, the serogroup O104 was a culprit of a large outbreak in Germany in 2011. Our study aimed to assess the prevalence of seven non-O157 STEC (O26, O45, O145, O103, O121, O111, and O104) serogroups in adult house flies. Flies (n = 463) were collected from nine feedlots and three dairy farms in six states in the United States and individually processed. This involved a culturing approach with immunomagnetic separation followed by multiplex polymerase chain reactions for detection of individual serogroups and virulence traits. The concentration of bacteria on modified Possé agar ranged between 1.0 × 101 and 7.0 × 107 (mean: 1.5 ± 0.3 × 106) CFU/fly. Out of 463 house flies, 159 (34.3%) carried one or more of six E. coli serogroups of interest. However, STEC was found in 1.5% of house flies from feedlots only. These were E. coli O103 and O104 harboring stx1 and ehxA and E. coli O45 with stx1, eae, and ehxA. This is the first study reporting the isolation of non-O157 STEC in house flies from the confined cattle environment and indicating a potential role of this insect as a vector and reservoir of non-O157 STEC in confined beef cattle. © The Authors 2017. Published by Oxford University Press on behalf of Entomological Society of America. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  13. Group lending and the role of the group leader

    NARCIS (Netherlands)

    Eijkel, van R.; Hermes, N.; Lensink, B.W.

    2011-01-01

    This paper investigates strategic monitoring behavior within group lending. We show that monitoring efforts of group members differ in equilibrium due to the asymmetry between members in terms of future profits. In particular, we show that the entrepreneur with the highest future profits also puts

  14. Group lending and the role of the group leader

    NARCIS (Netherlands)

    van Eijkel, R.; Hermes, C.L.M.; Lensink, B.W.

    This paper investigates strategic monitoring behavior within group lending. We show that monitoring efforts of group members differ in equilibrium due to the asymmetry between members in terms of future profits. In particular, we show that the entrepreneur with the highest future profits also puts

  15. Influential variables in the profitability of hospital companies

    Directory of Open Access Journals (Sweden)

    Judit Creixans

    2018-02-01

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

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

    Science.gov (United States)

    Nicholson, S; Pauly, M V

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

  17. Understanding Housing Delays and Relocations Within the Housing First Model.

    Science.gov (United States)

    Zerger, Suzanne; Pridham, Katherine Francombe; Jeyaratnam, Jeyagobi; Hwang, Stephen W; O'Campo, Patricia; Kohli, Jaipreet; Stergiopoulos, Vicky

    2016-01-01

    This study explores factors contributing to delays and relocations during the implementation of the Housing First model in Toronto, Ontario. While interruptions in housing tenure are expected en route to recovery and housing stability, consumer and service provider views on finding and keeping housing remain largely unknown. In-person interviews and focus groups were conducted with 48 study participants, including 23 case managers or housing workers and 25 consumers. The following three factors contributed to housing delays and transfers: (1) the effectiveness of communication and collaboration among consumers and service providers, (2) consumer-driven preferences and ambivalence, and (3) provider prioritization of consumer choice over immediate housing access. Two strategies--targeted communications and consumer engagement in housing searches--supported the housing process. Several factors affect the timing and stability of housing. Communication between and among providers and consumers, and a shared understanding of consumer choice, can further support choice and recovery.

  18. Report on the direct purchase of natural gas by non-profit and co-operative housing agencies

    International Nuclear Information System (INIS)

    1989-06-01

    Direct purchase of natural gas is now utilized by many groups of customers in Canada. To date, the process has been effected through short-term contractual arrangements for buying gas from Saskatchewan. Longer-term arrangements (5-15 years) for direct purchase of Saskatchewan or Alberta gas are now being actively considered. There are no longer any real barriers to direct purchase of natural gas for groups of customers in Ontario, but much preparation is required to initiate the process and operate it properly in order to maximize the financial benefits. The various formats for direct purchase (buy/sell, T-service, broker mediated), purchase price considerations, and the benefits and risks of direct purchase are reviewed. Potential savings in gas costs are estimated based on a typical 3-bedroom townhouse family unit and a 1-bedroom senior citizen apartment unit. Generally speaking, it is found possible for the townhouse to save about $50/y on the Consumers Gas and ICG Utilities distribution systems and $34/y for a 1-bedroom apartment suite. An umbrella approach for organizing gas supply contracts is recommended, which allows an agent for the consumer group to enter into a preliminary contract with a gas supplier after completion of a tender process. A number of disciplines are essential for initiation and operation of a direct purchase, requiring the services of four individuals possessing various skills. 5 tabs

  19. Bureaucratic Corruption and Profit Tax Evasion

    OpenAIRE

    Laszlo Goerke

    2006-01-01

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

  20. Small groups, large profits: Calculating interest rates in community-managed microfinance

    DEFF Research Database (Denmark)

    Rasmussen, Ole Dahl

    2012-01-01

    Savings groups are a widely used strategy for women’s economic resilience – over 80% of members worldwide are women, and in the case described here, 72.5%. In these savings groups it is common to see the interest rate on savings reported as "20-30% annually". Using panel data from 204 groups...... in Malawi, I show that the right figure is likely to be at least twice this figure. For these groups, the annual return is 62%. The difference comes from sector-wide application of a non-standard interest rate calculations and unrealistic assumptions about the savings profile in the groups. As a result......, it is impossible to compare returns in savings groups with returns elsewhere. Moreover, the interest on savings is incomparable to the interest rate on loans. I argue for the use of a standardized comparable metric and suggest easy ways to implement it. Developments of new tools and standard along these lines...

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

    Directory of Open Access Journals (Sweden)

    Harry Nenobais

    2017-06-01

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

  2. Wellbeing, activity and housing satisfaction - comparing residents with psychiatric disabilities in supported housing and ordinary housing with support.

    Science.gov (United States)

    Eklund, Mona; Argentzell, Elisabeth; Bejerholm, Ulrika; Tjörnstrand, Carina; Brunt, David

    2017-08-30

    The home is imperative for the possibilities for meaningful everyday activities among people with psychiatric disabilities. Knowledge of whether such possibilities vary with type of housing and housing support might reveal areas for improved support. We aimed to compare people with psychiatric disabilities living in supported housing (SH) and ordinary housing with support (OHS) regarding perceived well-being, engaging and satisfying everyday activities, and perceived meaning of activity in one's accommodation. The importance of these factors and socio-demographics for satisfaction with housing was also explored. This naturalistic cross-sectional study was conducted in municipalities and city districts (n = 21) in Sweden, and 155 SH residents and 111 OHS residents participated in an interview that included both self-reports and interviewer ratings. T-test and linear regression analysis were used. The SH group expressed more psychological problems, but better health, quality of life and personal recovery compared to the OHS residents. The latter were rated as having less symptom severity, and higher levels of functioning and activity engagement. Both groups rated themselves as under-occupied in the domains of work, leisure, home management and self-care, but the SH residents less so regarding home management and self-care chores. Although the groups reported similar levels of activity, the SH group were more satisfied with everyday activities and rated their housing higher on possibilities for social interaction and personal development. The groups did not differ on access to activity in their homes. The participants generally reported sufficient access to activity, social interaction and personal development, but those who wanted more personal development in the OHS group outnumbered those who stated they received enough. Higher scores on satisfaction with daily occupations, access to organization and information, wanting more social interaction, and personal

  3. For-profit colleges.

    Science.gov (United States)

    Deming, David; Goldin, Claudia; Katz, Lawrence

    2013-01-01

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

  4. Analisis Cost Volume Profit sebagai Alat Bantu Manajemen dalam Rangka Perencanaan Laba dengan Penerapan Teori Kendala pada PT Skylite Surya Internusa

    Directory of Open Access Journals (Sweden)

    Holly Deviarti

    2011-05-01

    Full Text Available PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the company's research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.

  5. 77 FR 42258 - Notice of Funding Availability (NOFA) of Applications for Section 514 Farm Labor Housing Loans...

    Science.gov (United States)

    2012-07-18

    ..., Republic of the Marshall Islands, U.S. Virgin Islands. (b) Applicant [insert applicant name] has ---- has... experience (i.e., obtaining assistance and advice of a management firm, non-profit group, public agency, or... number of months the migrants reside in the area and an indication of what type of family groups are...

  6. Mite fauna and fungal flora in house dust from homes of asthmatic children.

    Science.gov (United States)

    Ishii, A; Takaoka, M; Ichinoe, M; Kabasawa, Y; Ouchi, T

    1979-12-01

    Mite fauna and fungal flora in the house dust from homes of asthmatic children with positive and negative skin test to house dust allergen and non-asthmatic controls were examined. There was no conspicuous difference in mite species distribution among the three groups. Pyroglyphid mites dominate the mite fauna in house dust more than half of which being Dermatophagoides: D. pteronyssinus and D. farinae. There was no statistically significant difference in numbers between the two species and either species could dominate depending on the conditions of the individual houses. The average number of acarina in 0.5 g of fine dust did not differ statistically among the three groups; however, mite number per square meter floor differed between patients with positive skin test and negative skin test. The results suggest that house-cleaning might influence the possible sensitization of children. The genetic distribution of mould fungi in house dust was largely similar to that of airborne fungi. The average number of fungal colonies detected in 0.5 g of dust did not differ statistically among the three groups. Wallemia with its minute spores may cause sensitization but has so far been insufficiently investigated.

  7. Achieving Challenge Home in Affordable Housing in the Hot-Humid Climate

    Energy Technology Data Exchange (ETDEWEB)

    Beal, D. [Building America Partnership for Improved Residential Construction, Cocoa, FL (United States); McIlvaine, J. [Building America Partnership for Improved Residential Construction, Cocoa, FL (United States); Winter, B. [Building America Partnership for Improved Residential Construction, Cocoa, FL (United States); Allnutt, R. [Building America Partnership for Improved Residential Construction, Cocoa, FL (United States)

    2014-08-01

    The Building America Partnership for Improved Residential Construction (BA-PIRC), one of the Building America research team leads, has partnered with two builders as they work through the Challenge Home certification process (now Zero Energy Ready Home) in one test home each. The builder partners participating in this cost-shared research are Southeast Volusia County Habitat for Humanity near Daytona, Florida and Manatee County Habitat for Humanity near Tampa, Florida. Both are affiliates of Habitat for Humanity International, a non-profit affordable housing organization. This research serves to identify viable technical pathways to meeting the CH criteria for other builders in the region. A further objective of this research is to identify gaps and barriers in the marketplace related to product availability, labor force capability, code issues, cost effectiveness, and business case issues that hinder or prevent broader adoption on a production scale.

  8. Achieving Challenge Home in Affordable Housing in the Hot-Humid Climate

    Energy Technology Data Exchange (ETDEWEB)

    Beal, D.; McIlvaine, J.; Winter, B.; Allnutt, R.

    2014-08-01

    The Building America Partnership for Improved Residential Construction (BA-PIRC), one of the Building America research team leads, has partnered with two builders as they work through the Challenge Home certification process in one test home each. The builder partners participating in this cost-shared research are Southeast Volusia County Habitat for Humanity near Daytona, Florida and Manatee County Habitat for Humanity near Tampa, Florida. Both are affiliates of Habitat for Humanity International, a non-profit affordable housing organization. This research serves to identify viable technical pathways to meeting the CH criteria for other builders in the region. A further objective of this research is to identify gaps and barriers in the marketplace related to product availability, labor force capability, code issues, cost effectiveness, and business case issues that hinder or prevent broader adoption on a production scale.

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

    DEFF Research Database (Denmark)

    Kastrup Nielsen, Sebastian; Svejvig, Per

    2013-01-01

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

  10. Effects of sweeteners on individual feed intake characteristics and performance in group-housed weanling pigs

    NARCIS (Netherlands)

    Sterk, A.R.; Schlegel, P.; Mul, A.J.; Ubbink-Blanksma, M.; Bruininx, E.M.A.M.

    2008-01-01

    To assess the effects of 2 high intensity sodium saccharine based sweeteners on individual feed intake characteristics and performance of group-housed weaned pigs, 198 26-d-old weanling pigs were given ad libitum access to 3 dietary treatments: containing no additional sweetener (Control), 150 mg

  11. Research on listed bank profit model under the interest rate liberalization

    Directory of Open Access Journals (Sweden)

    Geyao Zhu

    2017-03-01

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

  12. THE INFLUENCE OF LIQUIDITY ON PROFITABILITY OF POLISH CONSTRUCTION SECTOR COMPANIES

    Directory of Open Access Journals (Sweden)

    Monika Bolek

    2012-04-01

    Full Text Available The concept of financial liquidity is not very straight, as it has various aspects, although generally it refers to the current assets and liabilities management. Financial liquidity together with profitability are the core categories of enterprise activities which, in order to function efficiently, the company should treat as equally important. The growth of financial liquidity may negatively influence the company profitability. If the company is to liquid in the static sense than it will affect negatively the profitability since some capital will be frozen in current assets. In this article, the authors analyze theoretical aspects of the relation between liquidity and profitability, whereas the empirical part they examine this interdependence on a group of construction sector companies listed on Warsaw Stock Exchange.

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

    Science.gov (United States)

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

    2004-01-01

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

  14. A comparison of transmission characteristics of Salmonella enterica serovar Enteritidis between pair-housed and group-housed laying hens

    Directory of Open Access Journals (Sweden)

    Thomas Ekelijn

    2011-02-01

    Full Text Available Abstract Human cases of bacterial gastro-enteritis are often caused by the consumption of eggs contaminated with Salmonella species, mainly Salmonella enterica serovar Enteriditis (Salmonella Enteritidis. To reduce human exposure, in several countries worldwide surveillance programmes are implemented to detect colonized layer flocks. The sampling schemes are based on the within-flock prevalence, and, as this changes over time, knowledge of the within-flock dynamics of Salmonella Enteritidis is required. Transmission of Salmonella Enteritidis has been quantified in pairs of layers, but the question is whether the dynamics in pairs is comparable to transmission in large groups, which are more representative for commercial layer flocks. The aim of this study was to compare results of transmission experiments between pairs and groups of laying hens. Experimental groups of either 2 or 200 hens were housed at similar densities, and 1 or 4 hens were inoculated with Salmonella Enteritidis, respectively. Excretion was monitored by regularly testing of fecal samples for the presence of Salmonella Enteritidis. Using mathematical modeling, the group experiments were simulated with transmission parameter estimates from the pairwise experiments. Transmission of the bacteria did not differ significantly between pairs or groups. This finding suggests that the transmission parameter estimates from small-scale experiments might be extrapolated to the field situation.

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

    Directory of Open Access Journals (Sweden)

    L B Mzini

    2011-12-01

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

  16. Polish and Silesian Non-Profit Organizations Liquidity Strategies

    Directory of Open Access Journals (Sweden)

    Grzegorz Michalski

    2011-12-01

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

  17. Amazon: Is Profitability a Possibility?

    Directory of Open Access Journals (Sweden)

    Brett DENNIS

    2014-06-01

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

  18. Profit vs. Purpose

    DEFF Research Database (Denmark)

    Strand, Robert

    2017-01-01

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

  19. SOME SLAUGHTER-HOUSE RATES OF HORSES

    Directory of Open Access Journals (Sweden)

    Vlasta Mandić

    2000-06-01

    Full Text Available Nowdays horses are raised and used almost only for sport and recreation and, of course, for meat production. With the possibility of buying fresh horse meat and products based on horse meat, new eating habits have been acquired. The number of horses in the Republic of Croatia has been decreasing continually, which can result in import rather than in export of horse meat, unless a proper and a good breeding plan for horse meat production is made soon. In existing small private slaughter-houses, together with other animals, horses are slaughtered but in a very small number (just to meet the needs of the market. As those horses are of different genetic bases, (mostly cold blooded and cross-bred as well as of different age, sex and physical shape, the slaughter-house yield greatly varies. Due to some injuries, blindenss or lameness horses are killed coercively as to gain minimal profit. In distinction from other animals where the percentage of carcass yield is very high, sloughter-house yield of horse carcass is not high due to a small number of killed animals

  20. Immigrant language barriers and house prices

    OpenAIRE

    Fischer, Andreas M.

    2011-01-01

    Are language skills important in explaining the nexus between house prices and immigrant inflows? The language barrier hypothesis says immigrants from a non common language country value amenities more than immigrants from common language countries.> ; In turn, immigrants from non common language countries are less price sensitive to house price changes than immigrants from a common language country. Tests of the language barrier hypothesis with Swiss house prices show that an immigration inf...

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

    Science.gov (United States)

    Sear, A M

    1991-01-01

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

  2. FEMA Housing Assistance Renters - API

    Data.gov (United States)

    Department of Homeland Security — This dataset lists aggregated, non-PII dataset of FEMA Housing Assistance Program for House Renters The data was generated by FEMA's ECIM (Enterprise Coordination...

  3. FEMA Housing Assistance Owners - API

    Data.gov (United States)

    Department of Homeland Security — This dataset lists aggregated, non-PII dataset of FEMA Housing Assistance Program for House Owners The data was generated by FEMA's ECIM (Enterprise Coordination...

  4. Economic analysis of the profitability of energy-saving architectural measures for the achievement of the EPB-standard

    International Nuclear Information System (INIS)

    Audenaert, A.; De Boeck, L.; Roelants, K.

    2010-01-01

    Energy efficiency in buildings has become a key goal of any energy policy. Europe relies on the Energy Performance of Buildings Directive (EPBD), which has been converted by Flanders into the 'Energy Performance and Interior Climate' (EPB). Taking into account this Flemish EPB-standard (in terms of maximum U-values, E-level and K-value), this study seeks the economically most profitable combination of insulation - facade, roof, floor and glazing - for the Flemish citizen. For this purpose, a scenario-analysis is conducted using the EPB-software Flanders and a self-designed Excel file. Based on some important profitability criteria, the most profitable combination is determined for three representative types of dwellings studied. The scenario-analysis generates some well-founded guidelines for the Flemish citizen when building a house. It shows that in order to ensure the maximum profitability from investment in insulation, the key factor for the semi-detached dwelling is the insulation of roof and floor, whereas for a detached dwelling the key factor is the insulation of facade and floor. As a subsidiary consideration, the study also indicates that the U-values resulting from the more stringent E-level are still not sufficiently stringent because the U-values obtained for the most profitable combination are far below their maximum value. The same consideration applies in the case of the K-value.

  5. The Financial Performance (Profitability and Corporate Governance Disclosure in the Annual Reports of Listed Companies of Bangladesh

    Directory of Open Access Journals (Sweden)

    Abdur Rouf

    2011-12-01

    Full Text Available This research aims to test empirically the relationship between the Financial Performances (Profitability and the level of Corporate Governance Disclosure (CGD by the listed non-financial companies in Bangladesh. Data are taken from annual reports of the listed companies in the 2007. This paper is based on a sample of 94 listed companies and Used OLS as a method of estimation. The extent of corporate governance disclosure level is measured using 40 items of information and financial performance (profitability is measured by return on assets (ROA. Using an unweighted approach for measuring corporate governance disclosure, this approach is most appropriate when no importance is given to any specific user-groups. After establishing the disclosure index, a scoring sheet was developed to assess the extent of corporate governance disclosures. The result shows that the Financial Performances (Profitability and Board Audit Committee are positively correlated with the level of Corporate Governance Disclosure (CGD. Percentage of Equity Owned by the Insiders is negatively associated with the Corporate Governance Disclosure. The study provides empirical evidence to policy makers and regulators in South Asia.

  6. Profitability of wood harvesting enterprises

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-07-01

    that period. The median net profit was best in limited companies and partnerships; about 6 percent. The annual reserve after debt amortization and investment was some 50 000 euro among the biggest enterprises, about 30 000 euro among the medium size groups and at most some 10 000 euro in the smallest ones. Return on capital varied only a little, showing a slight decrease towards the end of study period. In 2007, return on assets (ROA) was around 12%, except in enterprises with turnover of less than 75 000 euro, where ROA was two percent. Return on equity (ROE) varied between 15 and 25%, except for the smallest enterprises, with less than 10%. The harvesting business, with limited means of meeting the severe challenges of global recession, cease operations for several months. Finding a profitable growing formula and qualified operators is a challenge, even without these cuts. (orig.)

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

  8. Group lending and the role of the group leader

    OpenAIRE

    Eijkel, van, R.; Hermes, N.; Lensink, B.W.

    2011-01-01

    This paper investigates strategic monitoring behavior within group lending. We show that monitoring efforts of group members differ in equilibrium due to the asymmetry between members in terms of future profits. In particular, we show that the entrepreneur with the highest future profits also puts in the highest monitoring effort. Moreover, monitoring efforts differ between group members due to free-riding: one member reduces her level of monitoring if the other increases her monitoring effor...

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

    Directory of Open Access Journals (Sweden)

    Baah Aye Kusi

    2015-11-01

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

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

    Directory of Open Access Journals (Sweden)

    Fibirova Jana

    2013-12-01

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

  11. Windfalls and other profits

    International Nuclear Information System (INIS)

    Verbruggen, Aviel

    2008-01-01

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

  12. The effectiveness of a Housing First adaptation for ethnic minority groups: findings of a pragmatic randomized controlled trial

    Directory of Open Access Journals (Sweden)

    Vicky Stergiopoulos

    2016-10-01

    Full Text Available Abstract Background Little is known about the effectiveness of Housing First (HF among ethnic minority groups, despite its growing popularity for homeless adults experiencing mental illness. This randomized controlled trial tests the effectiveness of a HF program using rent supplements and intensive case management, enhanced by anti-racism and anti-oppression practices for homeless adults with mental illness from diverse ethnic minority backgrounds. Methods This unblinded pragmatic field trial was carried out in community settings in Toronto, Canada. Participants were 237 adults from ethnic minority groups experiencing mental illness and homelessness, who met study criteria for moderate needs for mental health services. Participants were randomized to either adapted HF (n = 135 or usual care (n = 102 and followed every 3 months for 24 months. The primary study outcome was housing stability; secondary outcomes included physical and mental health, social functioning, quality of life, arrests and health service use. Intention to treat statistical analyses examined the effectiveness of the intervention compared to usual care. Results During the 24-month study period, HF participants were stably housed a significantly greater proportion of time compared to usual care participants, 75 % (95 % CI 70 to 81 vs. 41 % (95 % CI 35 to 48, respectively, for a difference of 34 %, 95 % CI 25 to 43. HF also led to improvements in community integration over the course of the study: the change in the mean difference between treatment groups from baseline to 24-months was significantly greater among HF participants compared to those in usual care (change in mean difference = 2.2, 95 % CI 0.06 to 4.3. Baseline diagnosis of psychosis was associated with reduced likelihood of being housed ≥ 50 % of the study period (OR = 0.37, 95 % CI 0.18 to 0.72. Conclusion Housing First enhanced with anti-racism and anti-oppression practices can

  13. Consumption Over Life Cycle: How Different is Housing?

    OpenAIRE

    Fang (Annie) Yang

    2006-01-01

    Micro data over the life cycle shows different patterns of consumption for housing and non-housing goods: the consumption profile of non-housing goods is hump-shaped while the consumption profile for housing first increases monotonically and then flattens out. These patterns hold true at each consumption quartile. This paper develops aquantitative, dynamic general equilibrium model of life-cycle behavior, which generates consumption profiles consistent with the observed data. Borrowing constr...

  14. VELUXlab: a sustainable prototype of active house for innovation

    Directory of Open Access Journals (Sweden)

    Imperadori Marco

    2014-03-01

    Full Text Available Active House is a vision of buildings that create healthier and more comfortable lives for their occupants without impacting negatively on the climate. The concept is based on a responsive behavior of the building, capable to answer instantly to the climate strains changing automatically its configurations and assuring the indoor comfort and energy saving. Active House Alliance is the no-profit organization that is working on this definition and Politecnico di Milano, as member, is developing a solution for the adaptation to the south Europe, where the climate and the weather stress are different. VELUXlab is the first prototype of this vision in Italy. It is the first Italian NZEB in a university campus and, soon, it will be certified also as the first Italian Active House. The wireless sensor network system allows to control in real time the duo envelope (multi-layer dry construction and automation technology performances, strengthening the good results obtained from the virtual dynamic simulations made during the design process.

  15. Yang-Mills theory for non-semisimple groups

    CERN Document Server

    Nuyts, J; Nuyts, Jean; Wu, Tai Tsun

    2003-01-01

    For semisimple groups, possibly multiplied by U(1)'s, the number of Yang-Mills gauge fields is equal to the number of generators of the group. In this paper, it is shown that, for non-semisimple groups, the number of Yang-Mills fields can be larger. These additional Yang-Mills fields are not irrelevant because they appear in the gauge transformations of the original Yang-Mills fields. Such non-semisimple Yang-Mills theories may lead to physical consequences worth studying. The non-semisimple group with only two generators that do not commute is studied in detail.

  16. How healthy and sustainable is the Dutch housing mix? Measuring and comparing the theoretical housing market balance of Dutch regional housing markets

    Directory of Open Access Journals (Sweden)

    Leonie B. Janssen-Jansen

    2015-01-01

    Full Text Available Housing and its distribution over groups of households dominates debates on urban socio-spatial justice. Amsterdam even received the label ‘Just City’ as the large stock of social housing in the core of the city is said to increase societal equity. Within the Netherlands, however, the Greater Amsterdam housing market is perceived to be the most dysfunctional. As the discussion is fed by highly political and ideological perspectives, it is difficult to assess at face value how balanced the housing mix of a housing market is and to what extent it meets the community’s needs. Consequently, it is difficult to inform politicians about strategies that contribute to a healthy and sustainable housing mix and address the lack of affordable housing which is high on urban policy agendas worldwide. In an attempt to go beyond ideological and political discussions, the aim of this interdisciplinary paper is to develop a metric to measure and compare the theoretical balance of housing markets across regions and across groups of households based on income. The metric will be applied to the case of the Netherlands. The findings of the theoretical model show that large-scale provisions for low-income households may not always result in an improved housing market balance.

  17. Risk and profitability of animal and crop production in Slovak farms

    Directory of Open Access Journals (Sweden)

    Marián Tóth

    2017-10-01

    Full Text Available The paper focuses on profitability and risk of crop and animal production based on an analysis of farms operating in Slovak Republic. The individual farm data used for the analysis are from the database of Ministry of Agriculture and Rural Development of the Slovak Republic. For our analysis, data were selected according to the farm production orientation to the subset of crop farms and animal farms. The selecting criterion for production orientation was the percentage share of revenues from crop production, or revenues from animal production from the overall revenues from own products and services. We analyse profitability of farms divided into groups based on the type of production into crop and animal farms (according to the share in sales from crop or animal production. Using descriptive statistics and portfolio theory we simulate the total farm profitability and volatility of animal and crop production in Slovakia. The modified Markowitz portfolio theory approach was used to estimate the total risk of portfolios of crop and animal farms. Based on the results we conclude that in the long run crop farms are profitable and profit from crop production is used to cover the losses from animal production in mixed farms. Farms focused on animal production only are efficient and profitable, but the profitability is lower in comparison with crop farms. Animal farms results are less volatile than crop farms. Large farms tend to production with lower value added and can generate enough profit for the owner.

  18. Impact of profit retention on value creation to shareholders of Brazilian companies

    Directory of Open Access Journals (Sweden)

    Leonardo Cunha da Silva

    2017-09-01

    Full Text Available The company's decision on reinvesting profits started from the premise that the return on invested capital will exceed the opportunity cost, creating, consequently, shareholder value. Thus, wealth generation of the entity will be influenced by the level of retained earnings. Therefore, in this work we seek to examine how retained profit affect the value creation of 223 Brazilian companies, from 2008 to 2014, the control used was investment opportunity. Therefore we used descriptive statistics and panel data models. As main results we found that there is a high level of retained profit in the sample, however, a small part of the companies created value in the period. Still, the negative relationship between the level of capitalization of profits and created value is highlighted. Besides, it was observed that the companies that belonged to groups of higher levels of profit distribution ended up generating more wealth for investors.

  19. Profitables Food & Beverage Management

    OpenAIRE

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

    2008-01-01

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

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

    International Nuclear Information System (INIS)

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

    1996-06-01

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

  1. Technical and Economic Evaluation of «Electric House» Project: Investigation of Possibility to Use Electric Power as Single Energy Carrier in Residential Buildings

    OpenAIRE

    M. M. Oleshkevich; Y. V. Makosko

    2011-01-01

    The paper considers special features of the «Electric House» project where the building is provided with electric power, cold water and sewerage system. The «Electric House» is characterized by ecological cleanness, high reliability in power supply and low capital costs. While running the «Electric House» an annual expenditure of equivalent fuel is increased due to low efficiency of electric power generation at power plants. The profit obtained due to «Electric House» construction is depleted...

  2. Applying investment appraisal techniques to assess profitability of franchise purchases as major capital budgeting expenditures

    OpenAIRE

    Kostritsa, Maria

    2014-01-01

    This Bachelor’s thesis examines the profitability of an investment project in franchise pur-chase decisions. The study primarily aims at analyzing the investment projects that have al-ready been, or are about to be implemented at Trade House “Europa”, a retail fashion com-pany operating all over Russia. The main objectives of the research are to provide well-grounded suggestions on realizing the investment project, and define further investment rec-ommendations for the company in the form of ...

  3. Measuring Customer Profitability in Complex Environments

    DEFF Research Database (Denmark)

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

    2012-01-01

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

  4. Profitability analysis in the hospital industry.

    Science.gov (United States)

    Cleverley, W O

    1978-01-01

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

  5. Non-standard quantum groups and superization

    Energy Technology Data Exchange (ETDEWEB)

    Majid, S. [Cambridge Univ. (United Kingdom). Dept. of Applied Mathematics and Theoretical Physics (DAMTP); Rodriguez-Plaza, M.J. [Nationaal Inst. voor Kernfysica en Hoge-Energiefysica (NIKHEF), Amsterdam (Netherlands). Sectie H

    1995-12-31

    We obtain the universal R-matrix of the non-standard quantum group associated to the Alexander-Conway knot polynomial. We show further that this nonstandard quantum group is related to the super-quantum group U{sub q}gl(1 vertical stroke 1) by a general process of superization, which we describe. We also study a twisted variant of this non-standard quantum group and obtain, as a result, a twisted version uf U{sub q}gl(1 vertical stroke 1) as a q-supersymmetry of the exterior differential calculus of any quantum plane of Hecke type, acting by mixing the bosonic x{sub i} co-ordinates and the forms dx{sub i}. (orig.).

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

    Directory of Open Access Journals (Sweden)

    Dina Alexandra Marques Miragaia

    2017-01-01

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

  7. Situation based housing

    DEFF Research Database (Denmark)

    Duelund Mortensen, Peder; Welling, Helen; Wiell Nordberg, Lene

    2007-01-01

    of the average family's lifestyle. These dwellings were ground-breaking when they were built, but today are clearly a product of their time. The reaction to functionalism and the postwar mass production gave rise to flexible dwelling with countless possibilities for room division. The housing of this period has...... characteristics which in the long run have proven to be unfortunate both in terms in terms of durability and architectural quality. Today there is a focus on the development of more open and functionally non-determined housing. A number of new housing schemes in and around Copenhagen reveal a variety...... of approaches to these goals. This working paper reviews not only a selection of new housing types, but also dwellings from the past, which each contain an aspect of changeability. Our study is based on information from users in the selected housing schemes, gathered from questionnaires, information about...

  8. Perceived profitability and well-being in Australian dryland farmers and irrigators.

    Science.gov (United States)

    Peel, Dominic; Berry, Helen L; Schirmer, Jacki

    2015-08-01

    To describe the relationship between self-reported farm profitability and farmer well-being, and to explore potential implications for farmer assistance policy. Cross-sectional analysis of farmers from Regional Wellbeing Survey data (wave 1, 2013) and comparison between groups. Participants were 1172 dryland farmers (35% women) and 707 irrigators (24% women). The Personal Wellbeing Index and the Kessler 10-item measure of general psychological distress. There is a consistent and significant relationship between higher profitability, greater well-being and less distress among dryland farmers and irrigators. The relationship between farm profitability and the well-being of Australian dryland farmers and irrigators has the potential to inform farmer assistance policy. Assistance programs can be more effective if they explicitly incorporate a profitability assessment into their targeting and eligibility requirements and a well-being component into program design and delivery. Rural Australia. Not applicable. © 2015 National Rural Health Alliance Inc.

  9. Energy renovation of an old single-family house

    DEFF Research Database (Denmark)

    Overgaard, L.L.; Tommerup, Henrik M.; Svendsen, Svend

    2005-01-01

    After having identified a large potential for profitable energy renovation of the existing building stock, a demonstration project was carried out in practice. This paper deals with the methods and results from the demonstration project concerning a 161 m² poorly insulated single-family house built...... saving improvements carried out in the project are “easy to carry out” and cost-beneficial measures such as cavity wall insulation, loft insulation, insulation of walls under windows and a new second window-frame with energy-saving glass. The work was carried out by professional contractors at a total......). If a conservative way of financing the building work of 157,000 DKK is assumed, the first year’s cost equals DKK 8,500 and the house owner will gain a net saving the first year of DKK 7,500....

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

    Science.gov (United States)

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

    2016-01-01

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

  11. The GroupHouseNet COST Action: exploiting European synergy to reduce feather pecking in laying hens

    DEFF Research Database (Denmark)

    Rodenburg, T.B.; Berk, J; Dimitrov, I.

    2017-01-01

    The COST Action GroupHouseNet focuses on the reduction of damaging behaviour in laying hens and pigs, benefiting from the fact that there are many similarities in causation and solutions for feather pecking and tail biting. The research in the network focuses on three main topics, addressed by th...

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

    Directory of Open Access Journals (Sweden)

    Shoaib Nisar

    2018-04-01

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

  13. La maximisation du taux de profit

    OpenAIRE

    De Mesnard, Louis

    1991-01-01

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

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

    International Nuclear Information System (INIS)

    Wilde-Ramsing, J.; Steinweg, T.

    2007-06-01

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

  15. The bishops and housing.

    Science.gov (United States)

    Shellabarger, Thomas

    2005-01-01

    According to Catholic social teaching, housing is not a commodity but a human right. To ensure that all people--especially low-income elderly and other vulnerable populations--have access to affordable housing, the church has established a variety of programs, services, and advocacy efforts. Much of this work is based on key concepts: preserving existing housing stock, creating new programs to provide more options for the underserved, empowering residents and communities to deal with housing issues, establishing partnerships to make organizations' efforts more successful, making housing affordable, and ending discrimination in housing. Although church ministries, community groups, the private sector, and other players must work together to find solutions to the housing crisis, federal leadership is essential. Especially with the housing affordability gap growing and the U.S. population aging, the federal government must provide the resources, leadership, and direction for effective housing solutions.

  16. Group housing during gestation affects the behaviour of sows and the physiological indices of offspring piglets at weaning

    Science.gov (United States)

    In order to compare the behaviour of sows in stalls and group housing systems, and the physiological indices of their offspring, 28 sows were randomly distributed into 2 systems with 16 sows in stalls, and the other 12 sows were divided into 3 groups with 4 sows per pen. The area per sow in stalls a...

  17. Personnel Policy and Profit

    DEFF Research Database (Denmark)

    Bingley, Paul; Westergård-Nielsen, Niels Chr.

    2004-01-01

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

  18. Combining purpose with profits

    NARCIS (Netherlands)

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

    2014-01-01

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

  19. A novel dietary restriction method for group-housed rats: weight gain and clinical chemistry characterization.

    Science.gov (United States)

    Kasanen, I H E; Inhilä, K J; Nevalainen, J I; Väisänen, S B; Mertanen, A M O; Mering, S M; Nevalainen, T O

    2009-04-01

    Laboratory rodents are usually fed ad libitum. Moderate dietary restriction decreases mortality and morbidity compared with ad libitum feeding. There are, however, problems in achieving dietary restriction. Traditional methods of restricted feeding may interfere with the diurnal rhythms of the animals and are not compatible with group-housing of rodents. We have invented a novel method, the diet board, for restricting the feed intake of laboratory rats. The use of the diet board moderately decreased weight gain of rats when compared with ad libitum-fed animals. The diet board retarded skeletal growth only minimally, whereas major differences were found in body fat depositions. Serum free fatty acid, triglyceride and cholesterol values were lower in diet-restricted rats, while the opposite was true for serum creatine kinase. There were no differences in total protein, albumin or alanine aminotransferase. Moreover, differences in interindividual variances in parameters were not detected between the groups; hence this study could not combine the diet board with reduction potential. The diet board provides mild to moderate dietary restriction for group-housed rats and is unlikely to interfere with the diurnal eating rhythm. The diet board can also be seen as a cage furniture item, dividing the open cage space and increasing the structural complexity of the environment. In conclusion, the diet board appears to possess refinement potential when compared with traditional methods of dietary restriction.

  20. Determinants of Commercial Banks' Profitability in Malaysia

    OpenAIRE

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

    2018-01-01

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

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

    Science.gov (United States)

    Dugel, Pravin U; Tong, Kuo Bianchini

    2011-01-01

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

  2. Profitability analysis of KINGLONG nearly 5 years

    Science.gov (United States)

    Zhang, Mei; Wen, Jinghua

    2017-08-01

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

  3. Some aspects of non-linear semi-groups

    International Nuclear Information System (INIS)

    Plant, A.T.

    1976-01-01

    Some simpler theorems in the theory of non-linear semi-groups of non-reflexive Banach spaces are proved, with the intention to introduce the reader to this active field of research. Flow invariance, in particular for Lipschitz generators, and contraction semi-groups are discussed in some detail. (author)

  4. No. 3063. Proposal of law aiming at establishing an exceptional tax on the excessive profits of petroleum groups

    International Nuclear Information System (INIS)

    Schwartzenberg, R.G.

    2006-05-01

    The profits made by the six main oil companies (ExxonMobil, Shell, BP, Chevron, Philips and Total) reached 121 billion US$ in 2005, i.e. two times the gross domestic product of a country like Bulgaria. The beneficiaries of these profits are mainly the shareholders while a small part only is reinvested by oil companies in production capacities (the lack of refining capacities would be responsible for a third of the rise of petroleum products price). Considering the recent increase of automotive and space heating fuels price, this situation appears as neither legitimate, nor conformable with the general interest. The aim of this proposal of law is the establishment of a tax on excessive profits of oil companies. This tax would contribute to reduce the petroleum dependence of France and to prepare the French economy and society to the 'after-petroleum' era (development of collective transport systems, financing of research on alternate energy sources). (J.S.)

  5. An ethical justification of profit maximization

    DEFF Research Database (Denmark)

    Koch, Carsten Allan

    2010-01-01

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

  6. Short communication: Effect of age at group housing on behavior, cortisol, health, and leukocyte differential counts of neonatal bull dairy calves.

    Science.gov (United States)

    Abdelfattah, E M; Karousa, M M; Lay, D C; Marchant-Forde, J N; Eicher, S D

    2018-01-01

    To determine the effect of age at grouping on behavior, health, and production of dairy bull calves, 90 Holstein-Friesian bull calves were housed in individual pens until moved to 1 of 3 treatments. Calves were housed in groups of 3 calves at 3 d old (GH3), 7 d old (GH7), or 14 d old (GH14) until 7 wk of age. Ten groups of 3 calves for each treatment were used, with 5 pens/treatment in each of 2 replications (10 pens/treatment, 3 treatments, 3 calves/treatment; 90 calves total). Direct behavioral observations using instantaneous scan sampling every 10 min were conducted twice per week for 7 wk. At the same times, video data were recorded for continuous observations at feeding time to observe the overall activity of group-housed calves. Hip height, heart girth, and health scores were recorded weekly and body weight was recorded at the start and end of the study. Calves in GH3 spent more time playing and but more time cross-sucking and displacing other calves from milk bottles. Calves engaged in social interaction as early as 3 d of age, and social interactions between 3 to 6 wk of age increased markedly. Calves housed in GH14 vocalized more than did calves in GH7 and GH3. No difference was found between treatments in growth performance. Calf fecal, cough, and nasal and ocular discharge scores, differential leukocyte counts, and plasma cortisol concentrations were not affected by age at grouping. However, during the first week of grouping, when calves were moved from individual pens to group pens, some calves were unable to find their milk bottles and required guidance. In conclusion, these data show no adverse effects on health or performance and some benefits on social behavior for early (d 3) grouping of calves. Copyright © 2018 American Dairy Science Association. Published by Elsevier Inc. All rights reserved.

  7. Assessing long-term behavioural effects of feeding motivation in group-housed pregnant sows; what, when and how to observe

    NARCIS (Netherlands)

    Zonderland, J.J.; Leeuw, de J.A.; Nolten, C.; Spoolder, H.A.M.

    2004-01-01

    Main aim of this study was to elucidate behavioural elements that can be used as a tool to measure satiety in group-housed pregnant sows. In addition, the best time (time of day and time on treatment) and observation method were addressed. In two batches, eight groups of five artificially

  8. Changes in energy metabolism in relation to physical activity due to fermentable carbohydrates in group-housed growing pigs.

    Science.gov (United States)

    Schrama, J W; Bakker, G C

    1999-12-01

    Fermentable nonstarch polysaccharides (dietary fiber) affect energy retention in group-housed growing pigs by reducing physical activity. This study assessed the effects of fermentation and bulkiness of dietary carbohydrates on physical activity in relation to energy metabolism. Eight clusters of 14 pigs were fed one of four diets in a 2x2 factorial arrangement. Factors included 1) gastrointestinal fermentation and 2) dietary bulkiness. Contrasts in fermentation were created by exchanging gelatinized maize starch with raw potato starch on a volume basis. Bulkiness was altered by adding 15% milled wheat straw to the diets. Apart from these differences, amounts of other dietary ingredients fed to the pigs were similar. Pigs were housed in groups. Nitrogen and energy balances were measured per cluster during a 14-d period. Dietary bulkiness did not affect ME intake, heat production, or energy retention. Metabolizability decreased when maize starch was replaced with raw potato starch (P< .01), resulting in a lower energy retention on the potato starch diets (P<.01). However, the lower ME intake on the potato diets was partially compensated by a reduced energy expenditure on physical activity (P< .01), which was 17.6% lower than that of pigs fed the maize starch diets. Dietary bulkiness did not affect physical activity. The effect of fiber-rich diets (nonstarch polysaccharides) on activity in growing group-housed pigs seems to be related to fermentation in the gastrointestinal tract, and not to bulkiness (volume).

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

    Science.gov (United States)

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

    2013-01-01

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

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

    Science.gov (United States)

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

    2015-01-01

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

  11. 24 CFR 982.610 - Group home: Who may reside in a group home.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Group home: Who may reside in a group home. 982.610 Section 982.610 Housing and Urban Development Regulations Relating to Housing and... Housing Types Group Home § 982.610 Group home: Who may reside in a group home. (a) An elderly person or a...

  12. Few Aspects Regarding the Promotional Tools Used in the Marketing Activity of Publishing Houses

    Directory of Open Access Journals (Sweden)

    Silvia Muhcina

    2016-01-01

    Full Text Available As they operate in an increasingly turbulent environment, modern organizations have toorganize their activity in such a way that they meet the needs of their target audience as well, asquicker and as appropriate as possible, that they meet the consumers’ demand and that theyachieve a profitable and positively perceived existence. Alongside other categories of goods andservices suppliers, publishing houses are organizations that operate in an intensely competitivemarket. Through their specifics, publishing houses target specific categories of audience, not onlyinstitutions and enterprises (such as: public and private libraries, educational institutions, othertypes of cultural institutions etc., but also individuals. Consequently, publishing houses have todesign, target and promote their offer so that they meet the demand for this specific type of culturalconsumption in an appropriate manner. The purpose of this paper is to present the main techniquesand tools used by publishing houses to implement communicational marketing activities.

  13. Post-weaning social and cognitive performance of piglets raised pre-weaning either in a complex multi-suckling group housing system or in a conventional system with a crated sow.

    Science.gov (United States)

    van Nieuwamerongen, S E; Mendl, M; Held, S; Soede, N M; Bolhuis, J E

    2017-09-01

    We studied the social and cognitive performance of piglets raised pre-weaning either in a conventional system with a sow in a farrowing crate (FC) or in a multi-suckling (MS) system in which 5 sows and their piglets could interact in a more physically enriched and spacious environment. After weaning at 4 weeks of age, 8 groups of 4 litter-mates per pre-weaning housing treatment were studied under equal and enriched post-weaning housing conditions. From each pen, one pair consisting of a dominant and a submissive pig was selected, based on a feed competition test (FCT) 2 weeks post-weaning. This pair was used in an informed forager test (IFT) which measured aspects of spatial learning and foraging strategies in a competitive context. During individual training, submissive (informed) pigs learned to remember a bait location in a testing arena with 8 buckets (the same bucket was baited in a search visit and a subsequent relocation visit), whereas dominant (non-informed) pigs always found the bait in a random bucket (search visits only). After learning their task, the informed pigs' individual search visit was followed by a pairwise relocation visit in which they were accompanied by the non-informed pig. Effects of pre-weaning housing treatment were not distinctly present regarding the occurrence of aggression in the FCT and the learning performance during individual training in the IFT. During paired visits, informed and non-informed pigs changed their behaviour in response to being tested pairwise instead of individually, but MS and FC pigs showed few distinct behavioural differences.

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

    Directory of Open Access Journals (Sweden)

    Allahyar Arabmomeni

    2013-03-01

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

  15. Macroeconomic and industry-specific determinants of Greek bank profitability

    Directory of Open Access Journals (Sweden)

    Zampara, K.

    2017-03-01

    Full Text Available Purpose: The purpose of this paper is to investigate the external factors that influence the profitability of a typical Greek systemic bank over the period 2001 – 2014. Design/Methodology/Approach: A conceptual framework incorporating two fundamental groups of const ructs, namely, macroeconomic forces and industry related factors, was developed. Two constructs were examined in the former: GDP growth rate and unemployment rate, whilst two attributes were explored in the latter; the bank's market share, both in terms of deposits and in terms of assets, and the banking market growth, also both in terms of the market's total assets and total deposits. In order to isolate the effects of the ongoing financial crisis, the research was undertaken for two periods, firstly 2001 to 2014 and secondly, the period 2001 - 2011, which excluded the deep recession. Consequently, multiple regression analysis was conducted and linear models were specified by means of OLS. Findings: The empirical analysis revealed that both macroeconomic forces and industry-related factors affect bank profitability. As far as the macroeconomic factors are concerned, unemployment rate has a negative impact, whereas the GDP growth rate has a positive impact on bank profitability. The industry -related factors, rate of growth of the industry's deposits and bank's assets market share have a positive impact on the financial performance of the bank. Finally, the rate of growth of the industry's assets and the bank's deposits market share have a negative effect on bank profitability. Originality/Value: This study reveals the mechanism determining bank profitability over a recent period that includes the financial crisis. Moreover, understanding the impact of macroeconomic forces as well as industry related attributes on bank profitability may enable banks to focus on the most critical factors in their decision process.

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

    Directory of Open Access Journals (Sweden)

    Keith G. Diem

    2008-12-01

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

  17. Housing preferences of young adults in Indonesia: housing attributes and consequences

    Science.gov (United States)

    Farasa, N.; Kusuma, H. E.

    2018-03-01

    Nowadays, the housing demand of young adults in Indonesia is important issues for the sustainable development of the market. Facing differences of life phases, such as marriage, leaving home after graduation, and new job positioning, young adults become the main segment facing constant housing choice decisions in the housing market. In their particular phase of life, young adults have distinct preferences for housing attributes which bring a great influence on their lives in the future. Data was gathered from a survey questionnaire that was answered by 180 young adults in Indonesia, ranging from age 22-33 years. The findings suggest that the green area and view, location, simplicity, home design, and accessibility are the significant parts as housing attributes for young adults’ housing preferences in Indonesia. The effect of these attributes has many consequences such as security, personalization, mood/ambiance, maintenance, interaction, image, flexibility, environmental, economy, durability, convenience, comfort, and circulation. The biggest group of young adults who prefer comfort as their wanted consequences tend to have high preferences on housing attributes of the green area and view, and simplicity.

  18. Changes in energy metabolism in relation to physical activity due to fermentable carbohydrates in group housed, growing pigs

    NARCIS (Netherlands)

    Schrama, J.W.; Bakker, G.C.M.

    1999-01-01

    Fermentable nonstarch polysaccharides (dietary fiber) affect energy retention in group-housed growing pigs by reducing physical activity. This study assessed the effects of fermentation and bulkiness of dietary carbohydrates on physical activity in relation to energy metabolism. Eight clusters of 14

  19. Changes in energy metabolism in relation to physical activity due to fermentable carbohydrates in group-housed growing pigs

    NARCIS (Netherlands)

    Schrama, J.W.; Bakker, G.C.M.

    1999-01-01

    Fermentable nonstarch polysaccharides (dietary fiber) affect energy retention in group-housed growing pigs by reducing physical activity. This study assessed the effects of fermentation and bulkiness of dietary carbohydrates on physical activity in relation to energy metabolism. Eight clusters of 14

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

    OpenAIRE

    Eilertsen, Bendik Foss; Hui, Erik

    2015-01-01

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

  1. The housing policy nexus and people’s responses to housing challenges in post-communist cities

    Directory of Open Access Journals (Sweden)

    Sasha Tsenkova

    2014-12-01

    Full Text Available This article explores major trends and patterns of change embedded in the overall process of economic, social and political transformation reshaping the urban challenges in eastern European cities. It reflects on important drivers of change such as efforts to create a market-based housing system and competitive housing markets in the post-communist urban world. The research draws much-needed attention to an important set of urban and housing policy issues with broad implications for understanding the transition process in the region. It explores the multi-layered processes of market-based housing reforms (privatisation, deregulation and devolution and their impact on the spatial transformation of urban housing markets in eastern European cities. The main argument, supported with empirical evidence from a number of eastern European cities, is that the impact of these most significant processes of urban change has created a mosaic of diverse urban challenges. Exploring these urban challenges through the housing lens sets the stage for a better understanding of urban social movements in eastern European cities and their dynamic realities. The article argues that the diverse role of urban social movements can be explained by reference to democratic traditions, practices and policy cultures in eastern European cities, and also to institutional structures and the capacity of non-market stakeholders. In some cases, stronger government and governance traditions since the political changes of the 1990s would allow non-government organisations to “voice” their concerns and be accepted as a legitimate partner in coalitions responding to urban challenges. In other cases, such capacity and institutional collaboration may be non-existent, leading to “exit” and abandonment of formal systems. In the first option, urban social movements have resurrected debates about gentrification and social segregation in housing estates and neighbourhoods previously

  2. Depressive-like behavior, its sensitization, social buffering, and altered cytokine responses in rhesus macaques moved from outdoor social groups to indoor housing.

    Science.gov (United States)

    Hennessy, Michael B; Chun, Katie; Capitanio, John P

    2017-02-01

    Psychosocial stressors appear to promote the onset of depressive illness through activation and sensitization of inflammatory mechanisms. Here, adult male rhesus monkeys brought from large outdoor social groups to indoor housing for 8 days reliably exhibited a hunched, depressive-like posture. When rehoused indoors a second 8 days about 2 weeks later, monkeys housed alone, but not those with an affiliative partner, showed sensitization of the depressive-like hunched posture. Housing indoors also affected circulating pro-inflammatory cytokines: IL-1β showed increased responsiveness to immune challenge, and IL-1β and TNF-α showed reduced suppression by dexamethasone. Sensitivity of the anti-inflammatory cytokine IL-10 to immune challenge exhibited a relative increase from the first to the second round of indoor housing in animals housed in pairs, and a relative decrease in animals housed alone. Cytokine levels during indoor housing were positively correlated with duration of depressive-like behavior. Plasma cortisol levels increased but did not differentiate housing conditions or rounds. Results demonstrate a rapid induction and sensitization of depressive-like behavior to indoor individual housing, social buffering of sensitization, and associated inflammatory responses. This paradigm may provide a practical nonhuman primate model for examining inflammatory-mediated consequences of psychosocial stressors on depression and possible social buffering of these effects.

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

    OpenAIRE

    Jack M. MINTZ

    1982-01-01

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

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

    DEFF Research Database (Denmark)

    Larsen, Samuel; Jacobsen, Peter

    2015-01-01

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

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

    DEFF Research Database (Denmark)

    Brem, Alexander; Kreusel, Nico; Roth, Natalie

    2018-01-01

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

  6. Essays on local housing and real estate brokerage markets.:Essays on local housing and real estate brokerage markets.

    OpenAIRE

    Helgers, Roel

    2016-01-01

    As noted by the late housing economist John Quigley (1979), housing markets are characterized by a peculiar combination of features, such as durability, spatial fixity and multidimensional heterogeneity. The combination of these features differentiate it from other product markets and it has been shown that they have a non-negligible impact upon market outcomes in housing and real estate brokerage markets. The inherent spatial fixation and the multidimensional heterogeneity of housing units, ...

  7. The group theory of oxidation II: cosets of non-split groups

    International Nuclear Information System (INIS)

    Keurentjes, Arjan

    2003-01-01

    The oxidation program given in the first article of this series (see preceding article in this issue) is extended to cover oxidation of 3d sigma model theories on a coset G/H, with G non-compact (but not necessarily split), and H the maximal compact subgroup. We recover the matter content, the equations of motion and Bianchi identities from group lattice and Cartan involution. Satake diagrams provide an elegant tool for the computations, the maximal oxidation dimension, and group disintegration chains can be directly read off. We give a complete list of theories that can be recovered from oxidation of a 3-dimensional coset sigma model on G/H, where G is a simple non-compact group

  8. Automated recording of home cage activity and temperature of individual rats housed in social groups: The Rodent Big Brother project.

    Science.gov (United States)

    Redfern, William S; Tse, Karen; Grant, Claire; Keerie, Amy; Simpson, David J; Pedersen, John C; Rimmer, Victoria; Leslie, Lauren; Klein, Stephanie K; Karp, Natasha A; Sillito, Rowland; Chartsias, Agis; Lukins, Tim; Heward, James; Vickers, Catherine; Chapman, Kathryn; Armstrong, J Douglas

    2017-01-01

    Measuring the activity and temperature of rats is commonly required in biomedical research. Conventional approaches necessitate single housing, which affects their behavior and wellbeing. We have used a subcutaneous radiofrequency identification (RFID) transponder to measure ambulatory activity and temperature of individual rats when group-housed in conventional, rack-mounted home cages. The transponder location and temperature is detected by a matrix of antennae in a baseplate under the cage. An infrared high-definition camera acquires side-view video of the cage and also enables automated detection of vertical activity. Validation studies showed that baseplate-derived ambulatory activity correlated well with manual tracking and with side-view whole-cage video pixel movement. This technology enables individual behavioral and temperature data to be acquired continuously from group-housed rats in their familiar, home cage environment. We demonstrate its ability to reliably detect naturally occurring behavioral effects, extending beyond the capabilities of routine observational tests and conventional monitoring equipment. It has numerous potential applications including safety pharmacology, toxicology, circadian biology, disease models and drug discovery.

  9. Managerial Methods Based on Analysis, Recommended to a Boarding House

    Directory of Open Access Journals (Sweden)

    Solomia Andreş

    2015-06-01

    Full Text Available The paper presents a few theoretical and practical contributions regarding the implementing of analysis based methods, respectively a SWOT and an economic analysis, from the perspective and the demands of a firm management which functions with profits due to the activity of a boarding house. The two types of managerial methods recommended to the firm offer real and complex information necessary for the knowledge of the firm status and the elaboration of prediction for the maintaining of business viability.

  10. Public ownership helps boost HMOs' profits.

    Science.gov (United States)

    Kenkel, P J

    1992-05-04

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

  11. Profit-driven drug testing.

    Science.gov (United States)

    Collen, Mark

    2012-01-01

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

  12. Econometric modelling of risk adverse behaviours of entrepreneurs in the provision of house fittings in China

    Directory of Open Access Journals (Sweden)

    Rita Yi Man Li

    2012-03-01

    Full Text Available Entrepreneurs have always born the risk of running their business. They reap a profit in return for their risk taking and work. Housing developers are no different. In many countries, such as Australia, the United Kingdom and the United States, they interpret the tastes of the buyers and provide the dwellings they develop with basic fittings such as floor and wall coverings, bathroom fittings and kitchen cupboards. In mainland China, however, in most of the developments, units or houses are sold without floor or wall coverings, kitchen  or bathroom fittings. What is the motive behind this choice? This paper analyses the factors affecting housing developers’ decisions to provide fittings based on 1701 housing developments in Hangzhou, Chongqing and Hangzhou using a Probit model. The results show that developers build a higher proportion of bare units in mainland China when: 1 there is shortage of housing; 2 land costs are high so that the comparative costs of providing fittings become relatively low.

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

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2012-01-01

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

  14. Teknologi Portable Inflated Solar Power Cold Storage House Sebagai Fasilitas Pendukung Peningkatan Produksi Dan Pemasaran Perikanan Nelayan

    Directory of Open Access Journals (Sweden)

    M. Ikhsan Setiawan

    2017-09-01

    Full Text Available Global fish production currently reaches 158 million tons with the largest number of 91.3 million tons coming from the capture fisheries sector. Export results continue to increase to 35.4 billion dollars in 2012. Portable Inflated Solar Power Cold Storage House technology as a production support facility and fishermen fisheries marketing, can be constructed and transferred to certain residential locations easily, safely, quickly and lightly (0.55 mm PVC Terpaulin. Research Methods using Experimental Method and Action Research, beginning with the development of design, manufacturing, testing and repairing of prototype. Portable Inflated Solar Power Cold Storage House included: (1 technical test the speed of manufacture, transportation, assembly, installation, disassembly of Portable Inflated Structure, (2 Solar Power Cold Storage technical test related to Solar Power and Cold Storage products according to the condition of fisherman, so the fisherman fish results obtained are hygienic, cheap and profitable. The first year to develop the design of prototype Portable Inflated Solar Power Cold Storage House, followed by making prototype and ended with a prototype trial test at Narotama University Laboratory. The results of this research were continued mass production to support the acceleration of national fish absorption that hygienic, cheap and profitable.

  15. Profitability Analysis of Soybean Oil Processes.

    Science.gov (United States)

    Cheng, Ming-Hsun; Rosentrater, Kurt A

    2017-10-07

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

  16. Profitability Analysis of Soybean Oil Processes

    Directory of Open Access Journals (Sweden)

    Ming-Hsun Cheng

    2017-10-01

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

  17. 20 CFR 435.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

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

  18. 15 CFR 14.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

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

  19. 22 CFR 518.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

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

  20. Estimating Profit Efficiency of Artisanal Fishing in the Pru District of the Brong-Ahafo Region, Ghana

    Directory of Open Access Journals (Sweden)

    Edinam Dope Setsoafia

    2017-01-01

    Full Text Available This study evaluated the profit efficiency of artisanal fishing in the Pru District of Ghana by explicitly computing profit efficiency level, identifying the sources of profit inefficiency, and examining the constraints of artisanal fisheries. Cross-sectional data was obtained from 120 small-scale fishing households using semistructured questionnaire. The stochastic profit frontier model was used to compute profit efficiency level and identify the determinants of profit inefficiency while Garrett ranking technique was used to rank the constraints. The average profit efficiency level was 81.66% which implies that about 82% of the prospective maximum profit was gained due to production efficiency. That is, only 18% of the potential profit was lost due to the fishers’ inefficiency. Also, the age of the household head and household size increase the inefficiency level while experience in artisanal fishing tends to decrease the inefficiency level. From the Garrett ranking, access to credit facility to fully operate the small-scale fishing business was ranked as the most pressing issue followed by unstable prices while perishability was ranked last among the constraints. The study, therefore, recommends that group formation should be encouraged to enable easy access to loans and contract sales to boost profitability.

  1. The interrelationships between clinical signs and their effect on involuntary culling among pregnant sows in group-housing systems

    DEFF Research Database (Denmark)

    Jensen, Tina Birk; Bonde, Marianne Kjær; Kongsted, Anne Grete

    2010-01-01

    Sows suffering from clinical signs of disease (e.g. lameness, wounds and shoulder ulcers) are often involuntarily culled, affecting the farmer's economy and the welfare of the animals. In order to investigate the interrelationships between clinical signs of individual pregnant group-housed sows, we...

  2. Are housing professionals born or made? The role of education and identity amongst housing professionals in Ireland.

    OpenAIRE

    Butler, Deborah

    2010-01-01

    The concept of a housing professional is a new and often disputed term. Qualitative research into the culture and identity of occupational groups involved in social housing provision and management has been relatively scarce. Research has concentrated, almost exclusively, on the individual involved in the housing construction and output side of housing provision. This neglect is surprising given the importance of housing in people‟s lives. The thesis examines the identities, experiences and e...

  3. Effect of environmental enrichment devices on behaviors of single- and group-housed squirrel monkeys (Saimiri sciureus)

    Science.gov (United States)

    Spring, S. E.; Clifford, J. O.; Tomko, D. L.

    1997-01-01

    Squirrel monkeys display an interest in novel places, habituate to new situations, and spend most of their daily activity in the wild in large groups engaging in feeding behaviors over a broad area. Captivity limits these behaviors and consequently may disrupt normal social organizations. In captivity, squirrel monkeys may exhibit stereotypical behaviors that are believed to indicate decreased psychologic well-being. When a monkey's behavior can be made to approach that seen in the wild, and stereotypical behaviors are minimal, it is assumed that psychologic well-being is adequate. Environmental enrichment devices have been used to address the Animal Welfare Act requirement that psychologic well-being of captive nonhuman primates be considered. The purpose of the study reported here was to examine whether various environmental enrichment devices improve the psychologic well-being of captive squirrel monkeys. In the study, we used behavioral observation to quantify the effectiveness of several environmental enrichment devices for reducing stereotypical behaviors in squirrel monkeys housed alone or in groups. Analysis of our results revealed that the environmental enrichment devices did not affect the expression of normal or stereotypical behaviors, but that the type of housing did.

  4. Improving profitability in a grassroots refinery

    Energy Technology Data Exchange (ETDEWEB)

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

    1999-05-01

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

  5. Impact of robotic operative efficiency on profitability.

    Science.gov (United States)

    Geller, Elizabeth J; Matthews, Catherine A

    2013-07-01

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

  6. Emergency department admissions are more profitable than non-emergency department admissions.

    Science.gov (United States)

    Henneman, Philip L; Lemanski, Michael; Smithline, Howard A; Tomaszewski, Andrew; Mayforth, Janice A

    2009-02-01

    We compare the contribution margin per case per hospital day of emergency department (ED) admissions with non-ED admissions in a single hospital, a 600-bed, academic, tertiary referral, Level I trauma center with an annual ED census of 100,000. This was a retrospective comparison of the contribution margin per case per day for ED and non-ED inpatient admissions for fiscal years 2003, 2004, and 2005 (October 1 through September 30). Contribution margin is defined as net revenue minus total direct costs; it is then expressed per case per hospital day. Service lines are a set of linked patient care services. Observation admissions and outpatient services are not included. Resident expenses (eg, salary and benefits) and revenue (ie, Medicare payment of indirect medical expenses and direct medical expenses) are not included. Overhead expenses are not included (eg, building maintenance, utilities, information services support, administrative services). For fiscal year 2003 through fiscal year 2005, there were 51,213 ED and 57,004 non-ED inpatient admissions. Median contribution margin per day for ED admissions was higher than for non-ED admissions: ED admissions $769 (interquartile range $265 to $1,493) and non-ED admissions $595 (interquartile range $178 to $1,274). Median contribution margin per day varied by site of admissions, by diagnosis-related group, by service line, and by insurance type. In summary, ED admissions in our institution generate a higher contribution margin per day than non-ED admissions.

  7. Effects of two different dietary fermentable carbohydrates on activity and heat production in group-housed growing pigs

    NARCIS (Netherlands)

    Rijnen, M.M.J.A.; Verstegen, M.W.A.; Heetkamp, M.J.W.; Schrama, J.W.

    2003-01-01

    The effects of two sources of dietary fiber (DF) on behavior and heat production (HP) in group-housed growing pigs were studied. Twenty clusters of 14 barrows (50 kg) were fed one of 10 diets. Diets differed mainly in type,and content of fermentable DF (fDF) and in content of digestible starch. Five

  8. 34 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

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

  9. 40 CFR 30.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

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

  10. 38 CFR 49.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

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

  11. The effects of firm specific factors and macroeconomics on profitability of property-liability insurance industry in Taiwan

    OpenAIRE

    Chen-Ying Lee

    2014-01-01

    This article investigates the relationship between firm specific factors and macroeconomics on profitability in Taiwanese property-liability insurance industry using the panel data over the1999 through 2009 time period. Using operating ratio and return on assets (ROA) for the two kinds of profitability indicators to measure insurers’ profitability. The results show that underwriting risk, reinsurance usage, input cost, return on investment (ROI) and financial holding group have significant in...

  12. 78 FR 11164 - Policy on Contractor Profits

    Science.gov (United States)

    2013-02-15

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

  13. Randomized trial of the effects of housing assistance on the health and risk behaviors of homeless and unstably housed people living with HIV.

    Science.gov (United States)

    Wolitski, Richard J; Kidder, Daniel P; Pals, Sherri L; Royal, Scott; Aidala, Angela; Stall, Ron; Holtgrave, David R; Harre, David; Courtenay-Quirk, Cari

    2010-06-01

    Homelessness affects HIV risk and health, but little is known about the longitudinal effects of rental assistance on the housing status and health of homeless and unstably housed people living with HIV/AIDS. Homeless/unstably housed people living with HIV/AIDS (N = 630) were randomly assigned to immediate Housing Opportunities for People with AIDS (HOPWA) rental assistance or customary care. Self-reported data, CD4, and HIV viral load were collected at baseline, 6, 12, and 18 months. Results showed that housing status improved in both groups, with greater improvement occurring in the treatment group. At 18 months, 51% of the comparison group had their own housing, limiting statistical power. Intent-to-treat analyses demonstrated significant reductions in medical care utilization and improvements in self-reported physical and mental health; significant differential change benefiting the treatment group was observed for depression and perceived stress. Significant differences between homeless and stably housed participants were found in as-treated analyses for health care utilization, mental health, and physical health. HOPWA rental assistance improves housing status and, in some cases, health outcomes of homeless and unstably housed people living with HIV/AIDS.

  14. An autonomous, automated and mobile device to concurrently assess several cognitive functions in group-living non-human primates.

    Science.gov (United States)

    Fizet, Jonas; Rimele, Adam; Pebayle, Thierry; Cassel, Jean-Christophe; Kelche, Christian; Meunier, Hélène

    2017-11-01

    Research methods in cognitive neuroscience using non-human primates have undergone notable changes over the last decades. Recently, several research groups have described freely accessible devices equipped with a touchscreen interface. Two characteristics of such systems are of particular interest: some apparatuses include automated identification of subjects, while others are mobile. Here, we designed, tested and validated an experimental system that, for the first time, combine automatization and mobility. Moreover, our system allows autonomous learning and testing of cognitive performance in group-living subjects, including follow-up assessments. The mobile apparatus is designed to be available 24h a day, 7days a week, in a typical confined primate breeding and housing facility. Here we present as proof of concept, the results of two pilot studies. We report that rhesus macaques (Macaca mulatta) learned the tasks rapidly and achieved high-level of stable performance. Approaches of this kind should be developed for future pharmacological and biomedical studies in non-human primates. Copyright © 2017 Elsevier Inc. All rights reserved.

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

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2011-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Lida Holtzhausen

    2013-03-01

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

  17. Second quarter trims earnings gain of OGJ group of U.S. oil companies

    International Nuclear Information System (INIS)

    Beck, R.J.; Biggs, J.B.

    1991-01-01

    This paper reports that first half of 1991 profits for the Oil and Gas Journal group of 22 large U.S. oil companies totaled $10,553 billion, down a scant 0.1% from the same period the year before. However, second quarter profits were down sharply, dipping to $3.656 billion or 27.4% below the second quarter of 1990. This is in sharp contrast with first quarter profits, which totaled $6.897 billion and were up 24.8% from the same period of 1990. First half individuals results were widely diverse, with seven companies showing profit improvements from last year and 15 companies a decline. Only one, Murphy Oil Co., posted a loss in the first half. Six companies showed profit gains of more than 20% and 11 posted declines greater than 20%. In the second quarter 16 of the group had lower earnings than they booked in the same period of 1990. Restructuring charges and gains, along with provisions for future environmental costs, continued to have a great deal of influence over year to year changes in profits. Chemical earnings were down for the 6 months and in the second quarter for most companies. U.S. refining and marketing earnings were mixed but generally lower for both periods. Due to an economic recession product demand was down in the first half of this year. Non-U.S. refining and marketing profits were up for the first half, but the gain stemmed from improved margins in the first quarter

  18. Non-commutative representation for quantum systems on Lie groups

    Energy Technology Data Exchange (ETDEWEB)

    Raasakka, Matti Tapio

    2014-01-27

    The topic of this thesis is a new representation for quantum systems on weakly exponential Lie groups in terms of a non-commutative algebra of functions, the associated non-commutative harmonic analysis, and some of its applications to specific physical systems. In the first part of the thesis, after a review of the necessary mathematical background, we introduce a {sup *}-algebra that is interpreted as the quantization of the canonical Poisson structure of the cotangent bundle over a Lie group. From the physics point of view, this represents the algebra of quantum observables of a physical system, whose configuration space is a Lie group. We then show that this quantum algebra can be represented either as operators acting on functions on the group, the usual group representation, or (under suitable conditions) as elements of a completion of the universal enveloping algebra of the Lie group, the algebra representation. We further apply the methods of deformation quantization to obtain a representation of the same algebra in terms of a non-commutative algebra of functions on a Euclidean space, which we call the non-commutative representation of the original quantum algebra. The non-commutative space that arises from the construction may be interpreted as the quantum momentum space of the physical system. We derive the transform between the group representation and the non-commutative representation that generalizes in a natural way the usual Fourier transform, and discuss key properties of this new non-commutative harmonic analysis. Finally, we exhibit the explicit forms of the non-commutative Fourier transform for three elementary Lie groups: R{sup d}, U(1) and SU(2). In the second part of the thesis, we consider application of the non-commutative representation and harmonic analysis to physics. First, we apply the formalism to quantum mechanics of a point particle on a Lie group. We define the dual non-commutative momentum representation, and derive the phase

  19. Non-commutative representation for quantum systems on Lie groups

    International Nuclear Information System (INIS)

    Raasakka, Matti Tapio

    2014-01-01

    The topic of this thesis is a new representation for quantum systems on weakly exponential Lie groups in terms of a non-commutative algebra of functions, the associated non-commutative harmonic analysis, and some of its applications to specific physical systems. In the first part of the thesis, after a review of the necessary mathematical background, we introduce a * -algebra that is interpreted as the quantization of the canonical Poisson structure of the cotangent bundle over a Lie group. From the physics point of view, this represents the algebra of quantum observables of a physical system, whose configuration space is a Lie group. We then show that this quantum algebra can be represented either as operators acting on functions on the group, the usual group representation, or (under suitable conditions) as elements of a completion of the universal enveloping algebra of the Lie group, the algebra representation. We further apply the methods of deformation quantization to obtain a representation of the same algebra in terms of a non-commutative algebra of functions on a Euclidean space, which we call the non-commutative representation of the original quantum algebra. The non-commutative space that arises from the construction may be interpreted as the quantum momentum space of the physical system. We derive the transform between the group representation and the non-commutative representation that generalizes in a natural way the usual Fourier transform, and discuss key properties of this new non-commutative harmonic analysis. Finally, we exhibit the explicit forms of the non-commutative Fourier transform for three elementary Lie groups: R d , U(1) and SU(2). In the second part of the thesis, we consider application of the non-commutative representation and harmonic analysis to physics. First, we apply the formalism to quantum mechanics of a point particle on a Lie group. We define the dual non-commutative momentum representation, and derive the phase space path

  20. How healthy and sustainable is the Dutch housing mix? Measuring and comparing the theoretical housing market balance of Dutch regional housing markets

    NARCIS (Netherlands)

    Janssen-Jansen, Leonie; Schilder, F.P.W.

    2015-01-01

    Housing and its distribution over groups of households dominates debates on urban socio-spatial justice. Amsterdam even received the label ‘Just City’ as the large stock of social housing in the core of the city is said to increase societal equity. Within the Netherlands, however, the Greater

  1. Finite Groups with Given Quantitative Non-Nilpotent Subgroups II

    DEFF Research Database (Denmark)

    Shi, Jiangtao; Zhang, Cui

    2014-01-01

    As an extension of Shi and Zhang's 2011 article [4], we prove that any finite group having at most 23 non-normal non-nilpotent proper subgroups is solvable except for G ≅ A 5 or SL(2, 5), and any finite group having at most three conjugacy classes of non-normal non-nilpotent proper subgroups is s...

  2. The strategic value of customer profitability analysis

    NARCIS (Netherlands)

    Raaij, van E.M.

    2005-01-01

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

  3. Group 1 and 2 Dermatophagoides house dust mite allergens in the microenvironment of cats.

    Science.gov (United States)

    Loft, Klaus Earl; Rosser, Edmund J

    2010-04-01

    House dust mite allergens (HDMAs) are some of the most common allergens associated with allergic diseases in humans and dogs. The purpose of this study was to determine whether HDMAs could be detected in cat-associated household microenvironments. From 50 cat-only households with 95 cats, dust samples were collected by vacuuming for 2 min m(-2) from three areas where cats slept or rested regularly from September to October 2006. Relative humidity and temperature were measured in each household using a data logger. Each owner completed a questionnaire on potential factors that might influence the prevalence of house dust mites (HDMs). Dust samples were analysed utilizing an ELISA for Der p 1, Der f 1 and HDM group 2 allergens. In 38 of 50 households there was greater than 2 microg g(-1) of dust for at least one HDMA. Using stepwise logistic regression, factors associated with increased HDMA levels included: free-standing houses, number of humans in household, longhaired cats and age of the cat. Factors associated with decreased HDMA concentrations included: forced air heating and central air conditioning, less than 50% carpeting of the home, use of flea control, cats suffering from dermatological disease and the average temperature of the household. Many sleeping/resting areas utilized by cats contain sufficiently high levels of HDMAs to be potential sources of sensitization. This finding should lead to further determination of the role of HDMs in cats suffering from putative allergic conditions such as atopic dermatitis or asthma.

  4. Seasonal and occupational trends of five organophosphate pesticides in house dust.

    Science.gov (United States)

    Smith, Marissa N; Workman, Tomomi; McDonald, Katie M; Vredevoogd, Melinda A; Vigoren, Eric M; Griffith, William C; Thompson, Beti; Coronado, Gloria D; Barr, Dana; Faustman, Elaine M

    2017-07-01

    Since 1998, the University of Washington's Center for Child Environmental Health Risks Research has followed a community-based participatory research strategy in the Lower Yakima Valley of Washington State to assess pesticide exposure among families of Hispanic farmworkers. As a part of this longitudinal study, house dust samples were collected from both farmworker and non-farmworker households, across three agricultural seasons (thinning, harvest and non-spray). The household dust samples were analyzed for five organophosphate pesticides: azinphos-methyl, phosmet, malathion, diazinon, and chlorpyrifos. Organophosphate pesticide levels in house dust were generally reflective of annual use rates and varied by occupational status and agricultural season. Overall, organophosphate pesticide concentrations were higher in the thinning and harvest seasons than in the non-spray season. Azinphos-methyl was found in the highest concentrations across all seasons and occupations. Farmworker house dust had between 5- and 9-fold higher concentrations of azinphos-methyl than non-farmworker house dust. Phosmet was found in 5-7-fold higher concentrations in farmworker house dust relative to non-farmworker house dust. Malathion and chlorpyriphos concentrations in farmworker house dust ranged between 1.8- and 9.8-fold higher than non-farmworker house dust. Diazinon showed a defined seasonal pattern that peaked in the harvest season and did not significantly differ between farmworker and non-farmworker house dust. The observed occupational differences in four out of five of the pesticide residues measured provides evidence supporting an occupational take home pathway, in which workers may bring pesticides home on their skin or clothing. Further, these results demonstrate the ability of dust samples to inform the episodic nature of organophosphate pesticide exposures and the need to collect multiple samples for complete characterization of exposure potential.

  5. Quality of life themes in Canadian adults and street youth who are homeless or hard-to-house: a multi-site focus group study.

    Science.gov (United States)

    Palepu, Anita; Hubley, Anita M; Russell, Lara B; Gadermann, Anne M; Chinni, Mary

    2012-08-15

    The aim of this study was to identify what is most important to the quality of life (QoL) of those who experience homelessness by directly soliciting the views of homeless and hard-to-house Canadians themselves. These individuals live within a unique social context that differs considerably from that of the general population. To understand the life areas that are most important to them, it is critical to have direct input from target populations of homeless and hard-to-house persons. Focus groups were conducted with 140 individuals aged 15 to 73 years who were homeless or hard-to-house to explore the circumstances in which they were living and to capture what they find to be important and relevant domains of QoL. Participants were recruited in Toronto, Ottawa, Montreal, and Vancouver. Content analysis was used to analyze the data. Six major content themes emerged: Health/health care; Living conditions; Financial situation; Employment situation; Relationships; and Recreational and leisure activities. These themes were linked to broader concepts that included having choices, stability, respect, and the same rights as other members of society. These findings not only aid our understanding of QoL in this group, but may be used to develop measures that capture QoL in this population and help programs and policies become more effective in improving the life situation for persons who are homeless and hard-to-house. Quality of life themes in Canadian adults and street youth who are homeless or hard-to-house: A multi-site focus group study.

  6. A genetic analysis of post-weaning feedlot performance and profitability in Bonsmara cattle.

    Science.gov (United States)

    van der Westhuizen, R R; van der Westhuizen, J; Schoeman, S J

    2009-02-25

    The aim of this study was to identify factors influencing profitability in a feedlot environment and to estimate genetic parameters for and between a feedlot profit function and productive traits measured in growth tests. The heritability estimate of 0.36 for feedlot profitability shows that this trait is genetically inherited and that it can be selected for. The genetic correlations between feedlot profitability and production and efficiency varied from negligible to high. The genetic correlation estimate of -0.92 between feed conversion ratio and feedlot profitability is largely due to the part-whole relationship between these two traits. Consequently, a multiple regression equation was developed to estimate a feed intake value for all performance-tested Bonsmara bulls, which were group fed and whose feed intakes were unknown. These predicted feed intake values enabled the calculation of a post-weaning growth or feedlot profitability value for all tested bulls, even where individual feed intakes were unknown. Subsequently, a feedlot profitability value for each bull was calculated in a favorable economic environment, an average economic environment and in an unfavorable economic environment. The high Pearson and Spearman correlations between the estimate breeding values based on the average economic environment and the other two environments suggested that the average economic environment could be used to calculate estimate breeding values for feedlot profitability. It is therefore not necessary to change the carcass, weaned calf or feed price on a regular basis to allow for possible re-rankings based on estimate breeding values.

  7. Areva: a profit that has more than doubled in 2005

    International Nuclear Information System (INIS)

    Anon.

    2006-01-01

    The turnover of Areva reached 10.125 milliard euros in 2005 which means a 3.1% increase. The sale of its connector department has enabled Areva to double its net profit to 1.049 milliard euros. This strategic move aims at re-centering the group's activities on the energy domain. Areva foresees a global improvement in the nuclear industry as nuclear energy begins appearing as an adequate answer to the growth of energy needs and to the environmental concerns linked to the emission of greenhouse gases. Areva expects to take one third of the worldwide nuclear market by 2010 with a 2-figure annual profit. (A.C.)

  8. Supplier Contribution to Profit Calculation and Supplier’s Expense Levels

    Directory of Open Access Journals (Sweden)

    Danilo Dorović

    2015-05-01

    Full Text Available Suppliers of goods present a very important cost object for trading companiessuch as retail. There is, however, no theoretical explanation as to how to calculate a contribution to profits generated from an individual supplier. This calculation is the subject of the paper. There is no calculation that shows how goods, provided from the supplier, create profit through gross margin and how the supplier`s behavior influences the costs (like delivery terms, costs of keeping specific goods fresh…. The final costs further decrease the profit generated by suppliers. As they have long found it illogical to calculate contribution to profit from suppliers in a production company, trading companies have long ignored it, as well. The Activity Based Costing (ABC, as the up-to-date system, still does not possess the cost hierarchy for suppliers as the cost object. The aim of the paper is to present a proposal for creating the cost hierarchy for suppliers in a trade company through creating a theoretical financial model as a method. The model also offers a theoretical explanation of how to calculate the contribution from a supplier or a group of suppliers. It is based on empirically evident activities in any supermarket or hypermarket, which makes it possible to create explanatory theoretical research.

  9. Validity of Self-Reported Tobacco Smoke Exposure among Non-Smoking Adult Public Housing Residents.

    Directory of Open Access Journals (Sweden)

    Shona C Fang

    Full Text Available Tobacco smoke exposure (TSE in public multi-unit housing (MUH is of concern. However, the validity of self-reports for determining TSE among non-smoking residents in such housing is unclear.We analyzed data from 285 non-smoking public MUH residents living in non-smoking households in the Boston area. Participants were interviewed about personal TSE in various locations in the past 7 days and completed a diary of home TSE for 7 days. Self-reported TSE was validated against measurable saliva cotinine (lower limit of detection (LOD 0.02 ng/ml and airborne apartment nicotine (LOD 5 ng. Correlations, estimates of inter-measure agreement, and logistic regression assessed associations between self-reported TSE items and measurable cotinine and nicotine.Cotinine and nicotine levels were low in this sample (median = 0.026 ng/ml and 0.022 μg/m3, respectively. Prevalence of detectable personal TSE was 66.3% via self-report and 57.0% via measurable cotinine (median concentration among those with cotinine>LOD: 0.057 ng/ml, with poor agreement (kappa = 0.06; sensitivity = 68.9%; specificity = 37.1%. TSE in the home, car, and other peoples' homes was weakly associated with cotinine levels (Spearman correlations rs = 0.15-0.25, while TSE in public places was not associated with cotinine. Among those with airborne nicotine and daily diary data (n = 161, a smaller proportion had household TSE via self-report (41.6% compared with measurable airborne nicotine (53.4% (median concentration among those with nicotine>LOD: 0.04 μg/m3 (kappa = 0.09, sensitivity = 46.5%, specificity = 62.7%.Self-report alone was not adequate to identify individuals with TSE, as 31% with measurable cotinine and 53% with measurable nicotine did not report TSE. Self-report of TSE in private indoor spaces outside the home was most associated with measurable cotinine in this low-income non-smoking population.

  10. PROFIT SENSITIVITY IN THE DECISION - MAKING PROCESS

    Directory of Open Access Journals (Sweden)

    Dimi Ofilean

    2014-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Mateus Alexandre Costa dos Santos

    2014-12-01

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

  12. DETERMINANTS OF BANK PROFITABILITY: EVIDENCE FROM US

    OpenAIRE

    Cheng, Yinglin; Huang, Yating

    2017-01-01

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

  13. Profitability expertise of rural methanization projects

    International Nuclear Information System (INIS)

    2010-02-01

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

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

    Directory of Open Access Journals (Sweden)

    Billy Ardiansyah Garry

    2017-01-01

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

  15. Financialization and financial profit

    Directory of Open Access Journals (Sweden)

    Arturo Guillén

    2014-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Pop Nicolae Al.

    2015-07-01

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

  17. Decomposing variation in dairy profitability: the impact of output, inputs, prices, labour and management.

    Science.gov (United States)

    Wilson, P

    2011-08-01

    . Decomposing the variation in net margin performance between the most and least profitable groups, an approximate ratio of 65:23:12 is observed for higher yields: lower costs: higher milk price. This result indicates that yield differentials are the key performance driver in dairy profitability. Lower costs per cow are dominated by the significantly lower cost of farmer and spouse labour per cow of the most profitable group, flowing directly from the upper quartile expending 37·7 labour h/cow/yr in comparison with 58·8 h/cow/yr for the lower quartile. The upper quartile's greater milk price is argued to be achieved through contract negotiations and higher milk quality, and this accounts for 0·12 of the variation in net margin performance. The average economic return to the sample of dairy enterprises in this survey year was less than £6000/farm/yr. However, the most profitable quartile returned an average economic return of approximately £50 000 per farm/yr. Structural change in the UK dairy sector is likely to continue with the least profitable and typically smaller dairy enterprises being replaced by a smaller number of expanding dairy production units.

  18. 12 CFR 1282.14 - Special Affordable Housing Goal.

    Science.gov (United States)

    2010-01-01

    ... financial institutions; public loan funds; or non-profit mortgage lenders. FHFA may determine that... when the refinancing is an arms-length transaction that is borrower-driven and the mortgage otherwise...

  19. Technology, Innovation and Skills in Danish Non-profit Housing towards Yk2

    DEFF Research Database (Denmark)

    Bonke, Sten; Pedersen, Elsebet Frydendal

    1999-01-01

    The report summarises a comprehensive selection of interviews with macro-level actors in the Danish constuction sector. The different actors' field of operation is identified, and their strategies in relation to the market situation, technology, employment and qualification issues in construction...

  20. Housing Stakeholder Preferences for the "Soft" Features of Sustainable and Healthy Housing Design in the UK.

    Science.gov (United States)

    Prochorskaite, Agne; Couch, Chris; Malys, Naglis; Maliene, Vida

    2016-01-07

    It is widely recognised that the quantity and sustainability of new homes in the UK need to increase. However, it is important that sustainable housing is regarded holistically, and not merely in environmental terms, and incorporates elements that enhance the quality of life, health and well-being of its users. This paper focuses on the "soft" features of sustainable housing, that is, the non-technological components of sustainable housing and neighbourhood design that can impact occupants' health and well-being. Aims of the study are to ascertain the relative level of importance that key housing stakeholders attach to these features and to investigate whether the opinions of housing users and housing providers are aligned with regards to their importance. An online survey was carried out to gauge the level of importance that the key stakeholders, such as housing users, local authorities, housing associations, and developers (n = 235), attach to these features. Results revealed that while suitable indoor space was the feature regarded as most important by all stakeholders, there were also a number of disparities in opinion between housing users and housing providers (and among the different types of providers). This implies a scope for initiatives to achieve a better alignment between housing users and providers.

  1. A Life-Cycle Analysis of Social Security with Housing

    OpenAIRE

    Chen, Kaiji

    2009-01-01

    This paper incorporates two features of housing in a life-cycle analysis of social security: housing as a durable good and housing market frictions. We find that with housing as a durable good unfunded social security substantially crowds out housing consumption throughout the life cycle. By contrast, aggregate non-durable consumption is higher when social security is present, although it is postponed until late in life. Moreover, in the presence of housing market frictions, social security l...

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

    Directory of Open Access Journals (Sweden)

    Luciano Pilati

    2016-01-01

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

  3. Hydro-Quebec is profitable

    International Nuclear Information System (INIS)

    Poirier, M.

    1997-01-01

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

  4. Fractal profit landscape of the stock market.

    Science.gov (United States)

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

    2012-01-01

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

  5. Quality of life themes in Canadian adults and street youth who are homeless or hard-to-house: A multi-site focus group study

    Directory of Open Access Journals (Sweden)

    Palepu Anita

    2012-08-01

    Full Text Available Abstract Background The aim of this study was to identify what is most important to the quality of life (QoL of those who experience homelessness by directly soliciting the views of homeless and hard-to-house Canadians themselves. These individuals live within a unique social context that differs considerably from that of the general population. To understand the life areas that are most important to them, it is critical to have direct input from target populations of homeless and hard-to-house persons. Methods Focus groups were conducted with 140 individuals aged 15 to 73 years who were homeless or hard-to-house to explore the circumstances in which they were living and to capture what they find to be important and relevant domains of QoL. Participants were recruited in Toronto, Ottawa, Montreal, and Vancouver. Content analysis was used to analyze the data. Results Six major content themes emerged: Health/health care; Living conditions; Financial situation; Employment situation; Relationships; and Recreational and leisure activities. These themes were linked to broader concepts that included having choices, stability, respect, and the same rights as other members of society. Conclusions These findings not only aid our understanding of QoL in this group, but may be used to develop measures that capture QoL in this population and help programs and policies become more effective in improving the life situation for persons who are homeless and hard-to-house. Quality of life themes in Canadian adults and street youth who are homeless or hard-to-house: A multi-site focus group study.

  6. The Charpin report confirms the profitability of nuclear energy

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

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

  7. Short communication: Calving site selection of multiparous, group-housed dairy cows is influenced by site of a previous calving

    DEFF Research Database (Denmark)

    Rørvang, Maria Vilain; Nielsen, B.L.; Herskin, Mette S.

    2017-01-01

    A calving cow and her newborn calf appear to have an attracting effect on periparturient cows, which may potentially influence the functionality of future motivation-based calving pen designs. In this pilot study we examined whether calving site selection of group-housed Holstein dairy cows...

  8. Conservation value of clustered housing developments.

    Science.gov (United States)

    Lenth, Buffy A; Knight, Richard L; Gilgert, Wendell C

    2006-10-01

    Traditionally, exurban lands in Colorado have been subdivided into a grid of parcels ranging from 2 to 16 ha. From an ecological perspective, this dispersed pattern of development effectively maximizes the individual influence of each home on the land. Clustered housing developments, designed to maximize open space, are assumed to benefit plant and wildlife communities of conservation interest. They have become a popular alternative for rural development despite the lack of empirical evidence demonstrating their conservation benefits. To better inform rural land-use planning, we evaluated clustered housing developments by comparing their spatial pattern with that of dispersed housing developments and by comparing their conservation value with that of both dispersed housing developments and undeveloped areas in Boulder County, Colorado. We used four indicators to assess conservation value: (1) densities of songbirds, (2) nest density and survival of ground-nesting birds, (3) presence of mammals, and (4) percent cover and proportion of native and non-native plant species. Clustered and dispersed housing developments did not differ on the majority of variables we examined. Both types of housing development had significantly higher densities of non-native and human-commensal species and significantly lower densities of native and human-sensitive species than undeveloped areas. More rigorous ecological guidelines and planning on a regional scale may help create clustered developments with higher conservation value.

  9. Vertical integration and profitability of the agrifood industry in an economic crisis context

    Directory of Open Access Journals (Sweden)

    Alfredo J. Grau

    2015-12-01

    Full Text Available In a setting of economic and financial crisis, most companies experienced a reduction in their profitability. Thus, our study allows us to identify vertical integration strategies developed by companies to overcome the crisis. This paper is aimed at unveiling the determining factors of the profitability of Spanish agrifood firms, depending on whether they are backwards vertically integrated or not. In order to attain our objective, we implemented a first difference regression model. The main contributions of the article lie in the incorporation of a variable that distinguishes integrated firms from the rest and the separate analysis of the two groups of firms. The results suggest that firms that seek to differentiate themselves, either through offering a specific product or through providing higher quality with a view to maintaining their reputation, are more likely to adopt vertical integration due to the higher transaction costs of relations with suppliers. The grouping carried out in this study is shown to be highly relevant as asset structure implies different strategies for actions aimed at increasing profitability.

  10. Vertical integration and profitability of the agrifood industry in an economic crisis context

    Energy Technology Data Exchange (ETDEWEB)

    Grau, A.J.; Reig, A.

    2015-07-01

    In a setting of economic and financial crisis, most companies experienced a reduction in their profitability. Thus, our study allows us to identify vertical integration strategies developed by companies to overcome the crisis. This paper is aimed at unveiling the determining factors of the profitability of Spanish agrifood firms, depending on whether they are backwards vertically integrated or not. In order to attain our objective, we implemented a first difference regression model. The main contributions of the article lie in the incorporation of a variable that distinguishes integrated firms from the rest and the separate analysis of the two groups of firms. The results suggest that firms that seek to differentiate themselves, either through offering a specific product or through providing higher quality with a view to maintaining their reputation, are more likely to adopt vertical integration due to the higher transaction costs of relations with suppliers. The grouping carried out in this study is shown to be highly relevant as asset structure implies different strategies for actions aimed at increasing profitability. (Author)

  11. Price and Profit Optimization for Financial Services

    Directory of Open Access Journals (Sweden)

    Catalina Bolancé

    2018-02-01

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

  12. Housing in Slovenia: An opportunity for quality shifts

    OpenAIRE

    Viktor Pust

    2000-01-01

    The limited quantity of new housing in Slovenia in the last decade and the recognised public interest for solving housing problems imply different procedures in providing adequate houses for various social groups. The article presents present development issues concerning housing development in Slovenia that lead to necessary additions to housing types. Simultaneously modernisation of planning documentation, amendments to the national housing programme and changes to the organisation structur...

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

    International Nuclear Information System (INIS)

    Koten, Silvester van

    2012-01-01

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

  14. Transversals in non-discrete groups

    Indian Academy of Sciences (India)

    Transversals in non-discrete groups. RAMJI LAL and R P SHUKLA. Department of Mathematics, University of Allahabad, Allahabad 211 002, India. E-mail: ramjilal@mri.ernet.in; rps@mri.ernet.in. MS received 2 August 2004; revised 4 August 2005. Abstract. The concept of 'topological right transversal' is introduced to study ...

  15. The influence of some selected variables from accounting system on profit or loss of agricultural companies in the Slovak republic

    Directory of Open Access Journals (Sweden)

    Alexandra Ferenczi Vaňová

    2017-01-01

    Full Text Available 1024x768 The article presents the influence assessment of significance of some selected variables from the entrepreneurs' accounting system on the achieved profit or loss of the agricultural companies in the Slovak Republic. Accounting information serves as an active tool for internal users for operational as well as strategic company management, and for external users the information is determined as legally binding output information which is a subject to disclosure. Individual financial statements of assessed agricultural companies are considered to be the relevant source of information. Agricultural companies are represented by commercial companies and agricultural cooperatives. Profit or loss after income tax presents the final complex effect of economic company's performance. The existence and development of companies is conditioned by assets which amount and structure depend on focus and the range of subject activity but as well as on specific factors set by the production process in the agricultural primary production. The increase in liabilities is notable by the influence of unsufficient amount of own company funding sources, mainly the increase in trade payables. The continuance of company reproduction process is secured by a bank loan drawdown. The income situation of companies of agricultural primary production is favourably influenced by the subsidies of non-investment character. During the observed period of years 2004 - 2014 the examined variables were assessed by means of statistical methods. The obtained results of rate determination of statistical correlation between selected variables by means of classical canonical analysis and non-parametric correlation analysis secured that in the assessed group of companies all analysed variables influenced statistically significantly profit or loss after income tax, mainly the total value of assets and non-investment subsidies, except for years 2010, 2012 a 2013, when the statistically

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

    Science.gov (United States)

    Tokunaga, Mutsumi; Hashimoto, Hideki

    2013-01-01

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

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

    Science.gov (United States)

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

    2010-06-01

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

  18. Perspectives on implementing energy efficiency in existing Swedish detached houses

    Energy Technology Data Exchange (ETDEWEB)

    Joelsson, Anna; Gustavsson, Leif [Ecotechnology, Department of Engineering, Physics and Mathematics, Mid Sweden University, SE-831 25 Oestersund (Sweden)

    2008-01-15

    In this study, we first analyse energy-efficiency measures in existing electrically heated houses in Sweden from a societal economic perspective. Measures to a house envelopes and to energy supply chains are evaluated through a system analysis approach and we include the external costs of climate change and the effect of different Swedish climatic zones. We find that in a typical house from the 1970s, conversion from electric heating is highly motivated since the mitigation cost of conversion is lower than the estimated external costs of emitted CO{sub 2}. Both conversions and house envelope measures are more motivated in the northern part of the country, where there is a higher heat demand. A successful implementation of changes requires them to be attractive for consumers to adopt. We therefore secondly analyse the economic conditions for Swedish house owners to implement societal economic cost-efficient measures. We include the economic influence of an investment subsidy for heating system conversion, an income tax deduction for changing windows, customer electricity tax, real estate tax and of the cost of purchased energy from different energy suppliers. Apart from the economics, several other factors affect a house owner's decision to change heating systems. We therefore thirdly analyse house owners' perceptions of different heating supply alternatives based on the results of two comprehensive questionnaires. These different perspectives are combined in a discussion whether the studied policy instruments encourage house owners to implement changes in accordance with the energy-efficiency goals of decision makers. We find that the investment subsidy could be useful to break the lock-in effect of resistance heaters, which house owners seemed to experience. The electricity tax makes heating systems in line with national goals more competitive and efficiency measures to the house envelope more profitable. The reduction of the electricity tax in the northern part

  19. Perspectives on implementing energy efficiency in existing Swedish detached houses

    International Nuclear Information System (INIS)

    Joelsson, Anna; Gustavsson, Leif

    2008-01-01

    In this study, we first analyse energy-efficiency measures in existing electrically heated houses in Sweden from a societal economic perspective. Measures to a house envelopes and to energy supply chains are evaluated through a system analysis approach and we include the external costs of climate change and the effect of different Swedish climatic zones. We find that in a typical house from the 1970s, conversion from electric heating is highly motivated since the mitigation cost of conversion is lower than the estimated external costs of emitted CO 2 . Both conversions and house envelope measures are more motivated in the northern part of the country, where there is a higher heat demand. A successful implementation of changes requires them to be attractive for consumers to adopt. We therefore secondly analyse the economic conditions for Swedish house owners to implement societal economic cost-efficient measures. We include the economic influence of an investment subsidy for heating system conversion, an income tax deduction for changing windows, customer electricity tax, real estate tax and of the cost of purchased energy from different energy suppliers. Apart from the economics, several other factors affect a house owner's decision to change heating systems. We therefore thirdly analyse house owners' perceptions of different heating supply alternatives based on the results of two comprehensive questionnaires. These different perspectives are combined in a discussion whether the studied policy instruments encourage house owners to implement changes in accordance with the energy-efficiency goals of decision makers. We find that the investment subsidy could be useful to break the lock-in effect of resistance heaters, which house owners seemed to experience. The electricity tax makes heating systems in line with national goals more competitive and efficiency measures to the house envelope more profitable. The reduction of the electricity tax in the northern part of

  20. Hierarchy in the home cage affects behaviour and gene expression in group-housed C57BL/6 male mice.

    Science.gov (United States)

    Horii, Yasuyuki; Nagasawa, Tatsuhiro; Sakakibara, Hiroyuki; Takahashi, Aki; Tanave, Akira; Matsumoto, Yuki; Nagayama, Hiromichi; Yoshimi, Kazuto; Yasuda, Michiko T; Shimoi, Kayoko; Koide, Tsuyoshi

    2017-08-01

    Group-housed male mice exhibit aggressive behaviour towards their cage mates and form a social hierarchy. Here, we describe how social hierarchy in standard group-housed conditions affects behaviour and gene expression in male mice. Four male C57BL/6 mice were kept in each cage used in the study, and the social hierarchy was determined from observation of video recordings of aggressive behaviour. After formation of a social hierarchy, the behaviour and hippocampal gene expression were analysed in the mice. Higher anxiety- and depression-like behaviours and elevated gene expression of hypothalamic corticotropin-releasing hormone and hippocampal serotonin receptor subtypes were observed in subordinate mice compared with those of dominant mice. These differences were alleviated by orally administering fluoxetine, which is an antidepressant of the selective serotonin reuptake inhibitor class. We concluded that hierarchy in the home cage affects behaviour and gene expression in male mice, resulting in anxiety- and depression-like behaviours being regulated differently in dominant and subordinate mice.

  1. Physicians attitudes toward living non-related renal transplantation (LNRRT). The Living non-Related Renal Transplant Study Group.

    Science.gov (United States)

    1993-06-01

    Renal transplantation is considered now the definitive treatment for patients with end-stage renal disease (ESRD). Unfortunately, the worldwide shortage of kidneys remains the most important obstacle to transplantation. In developing countries, including those of the Middle East, the shortage is even more dramatic. Despite great efforts to establish and maintain successful transplant centers, the number of kidneys that have been transplanted in the last few years has actually declined. The lack of a dependable kidney source played well into the hands of unscrupulous entrepreneurs who started brokerage of organs for profit. In this practice, patients with ESRD travel to India and other countries to purchase kidneys from living genetically non-related poor donors. Patient care was therefore relegated to the laws of the marketplace and both patients and donors were exploited to maximize profit. Additionally, reported results of this type of transplantation were inferior to those of other types of transplantation. Not unexpectedly, these issues have created intense controversy among transplant physicians and the general public in which moral, ethical and medical issues were debated. To investigate these issues, we conducted a large multicenter study in Saudi Arabia, Bahrain and Egypt. In the first phase of this study, we surveyed 50 institutions regarding their attitude toward LNRRT, of which 22 responded. The results of our survey clearly show that patients with ESRD take the initiative in seeking LNRRT despite physician discouragement and significant financial burden.(ABSTRACT TRUNCATED AT 250 WORDS)

  2. The influence of a smoking ban on the profitability of Belgian restaurants.

    Science.gov (United States)

    De Schoenmaker, Sofie; Van Cauwenberge, Philippe; Vander Bauwhede, Heidi

    2013-05-01

    To examine whether the nationwide smoking ban, imposed in 2007, had an impact on the profitability of Belgian restaurants. Objective financial reporting data on 1613 restaurants were analysed with return on assets as the outcome measure. The data were collected from the Belfirst database and cover the period 2004-2009. To assess the impact of the smoking ban, a differences-in-differences estimation method was used, with bars serving as the control group. The regression model was estimated, while controlling for firm-specific characteristics and unobserved firm-level heterogeneity. The variable of interest is the interaction between the smoking ban dummy and the dummy for the treatment group. The coefficient of this variable is insignificant. The adoption of the nationwide smoking ban did not affect the profitability of Belgian restaurants.

  3. Study notes separability of oil company profitability, efficiency

    International Nuclear Information System (INIS)

    Thompson, R.G.

    1993-01-01

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

  4. Meet the New For-Profit: The Low-Profit

    Science.gov (United States)

    Blumenstyk, Goldie

    2012-01-01

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

  5. Micro-CHP for self-supply in the housing industry. Profitability and system integration; Mikro-BHKW zur Eigenversorgung in der Wohnungswirtschaft. Wirtschaftlichkeit und Systemintegration

    Energy Technology Data Exchange (ETDEWEB)

    Hollinger, Raphael; Buettner, Markus; Erge, Thomas; Wille-Haussmann, Bernhard; Wittwer, Christof [Fraunhofer-Institut fuer Solare Energiesysteme ISE, Freiburg (Germany)

    2011-07-01

    The use of micro-CHP units in multifamily buildings is particularly profitable if the produced electricity - coupled with the thermal energy production - is used directly by the operator or sold locally. To maximize the share of own consumption the use of thermal storages to operate the CHP at times of high electrical demand is necessary. By conducting a field test it is shown that the share of own consumption can be increased by predictive control of CHP with thermal storages. The approach increases the profitability of the CHP operation under today's conditions as well as the system integration of the CHP electricity. (orig.)

  6. Decomposing dynamic profit inefficiency of Belgian dairy farms

    NARCIS (Netherlands)

    Ang, Frederic; Lansink, Alfons Oude

    2018-01-01

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

  7. Analysis of efficiency and profitability of franchise services

    OpenAIRE

    GARCÍA MARTIN, CONSTANTINO JOSE; Medal Bartual, Amparo; Peris-Ortiz, Marta

    2014-01-01

    The present study analyses the relative efficiency of franchise services and characterises the best companies, confirming the relationship between efficiency and profit. These companies are from the trade and other services sector , the main group of service-providing companies in the Spanish economy. The methodology calls for first comparing the relative efficiency of franchisers and ownership enterprises. Second, the focus turns to the most efficient franchise services, usin...

  8. Housing Stakeholder Preferences for the “Soft” Features of Sustainable and Healthy Housing Design in the UK

    Science.gov (United States)

    Prochorskaite, Agne; Couch, Chris; Malys, Naglis; Maliene, Vida

    2016-01-01

    It is widely recognised that the quantity and sustainability of new homes in the UK need to increase. However, it is important that sustainable housing is regarded holistically, and not merely in environmental terms, and incorporates elements that enhance the quality of life, health and well-being of its users. This paper focuses on the “soft” features of sustainable housing, that is, the non-technological components of sustainable housing and neighbourhood design that can impact occupants’ health and well-being. Aims of the study are to ascertain the relative level of importance that key housing stakeholders attach to these features and to investigate whether the opinions of housing users and housing providers are aligned with regards to their importance. An online survey was carried out to gauge the level of importance that the key stakeholders, such as housing users, local authorities, housing associations, and developers (n = 235), attach to these features. Results revealed that while suitable indoor space was the feature regarded as most important by all stakeholders, there were also a number of disparities in opinion between housing users and housing providers (and among the different types of providers). This implies a scope for initiatives to achieve a better alignment between housing users and providers. PMID:26751465

  9. Bank Lending, Housing and Spreads

    DEFF Research Database (Denmark)

    Aslam, Aqib; Santoro, Emiliano

    The framework presented in this paper takes its cue from recent financial events and attempts to develop a tractable framework for policy analysis of macro-linkages, in particular a first attempt at the integration of an independent profit-maximising banking sector that lends to and borrows from...... agents in the economy, and through which changes in the monetary policy rate by the central bank are transmitted. The inter-linkages between housing and the role of the banking sector in the transmission of monetary policy is emphasized. Two competing effects are highlighted: (i) a financial accelerator...... channel, due to the presence of collateralized borrowers, and (ii) a banking attenuator effect, which crucially arises from the spread in interest rates caused by the introduction of monopolistically competitive financial intermediaries. We show how the classical amplification mechanism explored in models...

  10. Profit sharing for increased training investments

    NARCIS (Netherlands)

    Gielen, A. C.

    2011-01-01

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

  11. A FINANCIAL PERFORMANCE COMPARISON OF GROUP AND NON-GROUP FIRMS IN TEXTILE SECTOR OF PAKISTAN

    Directory of Open Access Journals (Sweden)

    Ishtiaq AHMAD

    2016-12-01

    Full Text Available Pakistan is a developing economy and business groups are key players of the Pakistan’s economy. Previous research evidence shows that in the emerging economies group affiliation creates value for the firms. This study is intended to empirically investigate to know that whether group affiliated (GA firms perform financially better than non-group affiliated firms or not? GA firms in emerging economies can have better financial performance by sharing tangible and intangible resources at group level. The financial ratio is used to compare performance of affiliated and non-group affiliated firms by using the data of 70 textile firms listed at Karachi Stock Exchange(now Pakistan Stock Exchange covering a period from 2008 to 2012. Based on mean values of return on assets (ROA, results of the study show that GA firms have higher financial performance than non-group affiliated firms in each year and over all five years.

  12. The effects of housing stability on service use among homeless adults with mental illness in a randomized controlled trial of housing first.

    Science.gov (United States)

    Kerman, Nick; Sylvestre, John; Aubry, Tim; Distasio, Jino

    2018-03-20

    Housing First is an effective intervention to stably house and alter service use patterns in a large proportion of homeless people with mental illness. However, it is unknown whether there are differences in the patterns of service use over time among those who do or do not become stably housed and what effect, if any, Housing First has on these differing service use patterns. This study explored changes in the service use of people with mental illness who received Housing First compared to standard care, and how patterns of use differed among people who did and did not become stably housed. The study design was a multi-site randomized controlled trial of Housing First, a supported housing intervention. 2039 participants (Housing First: n = 1131; standard care: n = 908) were included in this study. Outcome variables include nine types of self-reported service use over 24 months. Linear mixed models examined what effects the intervention and housing stability had on service use. Participants who achieved housing stability, across the two groups, had decreased use of inpatient psychiatric hospitals and increased use of food banks. Within the Housing First group, unstably housed participants spent more time in prison over the study period. The Housing First and standard care groups both had decreased use of emergency departments and homeless shelters. The temporal service use changes that occurred as homeless people with mental illness became stably housed are similar for those receiving Housing First or standard care, with the exception of time in prison. Service use patterns, particularly with regard to psychiatric hospitalizations and time in prison, may signify persons who are at-risk of recurrent homelessness. Housing support teams should be alert to the impacts of stay-based services, such as hospitalizations and incarcerations, on housing stability and offer an increased level of support to tenants during critical periods, such as discharges. ISRCTN

  13. DataProfit

    DEFF Research Database (Denmark)

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

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

  14. Impact of smoke-free housing policy lease exemptions on compliance, enforcement and smoking behavior: A qualitative study

    Directory of Open Access Journals (Sweden)

    Pamela Kaufman

    2018-06-01

    Full Text Available This paper investigates the impacts of smoke-free housing policies on compliance, enforcement and smoking behavior. From 2012 to 2014, we studied two affordable housing providers in Canada with comprehensive smoke-free policies: Waterloo Regional Housing that required new leases to be non-smoking and exempted existing leases, and Yukon Housing Corporation that required all leases (existing and new to be non-smoking. Focus groups and key informant interviews were conducted with 31 housing and public health staff involved in policy development and implementation, and qualitative interviews with 56 tenants. Both types of smoke-free policies helped tenants to reduce and quit smoking. However, exempting existing tenants from the policy created challenges for monitoring compliance and enforcing the policy, and resulted in ongoing tobacco smoke exposure. Moreover, some new tenants were smoking in exempted units, which undermined the policy and maintained smoking behavior. Our findings support the implementation of complete smoke-free housing policies that do not exempt existing leases to avoid many of the problems experienced by staff and tenants. In jurisdictions where exempting existing leases is still required by law, adequate staff resources for monitoring and enforcement, along with consistent and clear communication (particularly regarding balconies, patios and outdoor spaces will encourage compliance. Keywords: Smoke-free policy, Housing, Tobacco smoke pollution, Smoking cessation, Qualitative research

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

    Science.gov (United States)

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

    2017-03-01

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

  16. Associations between age at first calving, rearing average daily weight gain, herd milk yield and dairy herd production, reproduction, and profitability.

    Science.gov (United States)

    Krpálková, L; Cabrera, V E; Kvapilík, J; Burdych, J; Crump, P

    2014-10-01

    The objective of this study was to evaluate the associations of variable intensity in rearing dairy heifers on 33 commercial dairy herds, including 23,008 cows and 18,139 heifers, with age at first calving (AFC), average daily weight gain (ADG), and milk yield (MY) level on reproduction traits and profitability. Milk yield during the production period was analyzed relative to reproduction and economic parameters. Data were collected during a 1-yr period (2011). The farms were located in 12 regions in the Czech Republic. The results show that those herds with more intensive rearing periods had lower conception rates among heifers at first and overall services. The differences in those conception rates between the group with the greatest ADG (≥0.800 kg/d) and the group with the least ADG (≤0.699 kg/d) were approximately 10 percentage points in favor of the least ADG. All the evaluated reproduction traits differed between AFC groups. Conception at first and overall services (cows) was greatest in herds with AFC ≥800 d. The shortest days open (105 d) and calving interval (396 d) were found in the middle AFC group (799 to 750 d). The highest number of completed lactations (2.67) was observed in the group with latest AFC (≥800 d). The earliest AFC group (≤749 d) was characterized by the highest depreciation costs per cow at 8,275 Czech crowns (US$414), and the highest culling rate for cows of 41%. The most profitable rearing approach was reflected in the middle AFC (799 to 750 d) and middle ADG (0.799 to 0.700 kg) groups. The highest MY (≥8,500 kg) occurred with the earliest AFC of 780 d. Higher MY led to lower conception rates in cows, but the highest MY group also had the shortest days open (106 d) and a calving interval of 386 d. The same MY group had the highest cow depreciation costs, net profit, and profitability without subsidies of 2.67%. We conclude that achieving low AFC will not always be the most profitable approach, which will depend upon farm

  17. Effect of delayed breeding during the summer on profitability of dairy cows.

    Science.gov (United States)

    Gobikrushanth, M; De Vries, A; Santos, J E P; Risco, C A; Galvão, K N

    2014-07-01

    The objective of this retrospective observational cohort study, combined with simulation, was to evaluate the effect of extending the voluntary waiting period (VWP) during the summer on profitability on a Florida dairy farm. Data from Holstein cows (n=1,416) that calved between June and September of 2007 and 2008 were used. Cows that calved between June 1 and July 21 (regular group; REG; n=719) were artificially inseminated (AI) for the first time upon estrus detection (ED) after the second PGF₂α of the Presynch protocol administered between 57 and 63 d in milk (DIM), or underwent timed AI using the Ovsynch protocol (TAI) if not detected in estrus. Cows that calved between July 22 and September 18 (extended group; EXT; n=697) underwent AI for the first time after the first or second PGF₂α starting November 14 or November 21 or underwent TAI if not detected in estrus. For second and subsequent AI, all cows underwent AI upon ED or enrolled on TAI after nonpregnancy diagnosis. Following these schemes, average VWP in the REG group and EXT group were 60 and 83 d, respectively. Overall profitability for both experimental and subsequent parities were calculated by subtracting the costs existing of feeding costs ($0.30/kg lactating cow diet; $0.25/kg dry cow diet), breeding costs ($2.65/dose PGF₂α; $2.40/dose GnRH; $0.25/injection administration; $10/semen straw; $5/AI; $3/pregnancy diagnosis), and other costs ($3/d) from the daily revenues with milk sales ($0.44/kg of milk), cow sales ($1.76/kg of live weight), and calf sales ($140/calf). A herd budget simulation was used to predict future cash flow after culling or end of subsequent parity until 6 yr after the start of the study to account for all cash flow consequences of extended VWP. Cows in the EXT group had greater first-service pregnancy per AI (PAI1) but still had greater days open and calving interval. Delaying breeding did not affect total cash flow because the EXT group had greater combined

  18. Quality of Life (QoL) Survey in Hong Kong: Understanding the Importance of Housing Environment and Needs of Residents from Different Housing Sectors.

    Science.gov (United States)

    Gou, Zhonghua; Xie, Xiaohuan; Lu, Yi; Khoshbakht, Maryam

    2018-01-27

    This study presents a Quality of Life (QoL) survey to understand the influence of the housing environment and needs of residents from different housing sectors. The research focuses on Hong Kong where living conditions have become the main affect for people's QoL. Through a household survey using a standard instrument "Word Health Organisation (WHO) Quality of Life-BREF", the article found that among the four WHO QoL domains (Physical Health, Psychological Health, Social Relations And Environment), Environment, particularly its constitute aspect housing environment was the most influential factor for overall quality of life for the public rental housing sector where low-income people live. This research also found that different groups of people have differing needs of their housing environments: the low-income group needs better location and privacy while the medium and high-income groups need better architectural quality. Based on differentiating their needs and wants, this research argues for prioritizing the low-income group's needs for effectively improving their QoL.

  19. Refinery profitability

    International Nuclear Information System (INIS)

    Tobin, G.

    1998-01-01

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

  20. 75 FR 81096 - Federal Home Loan Bank Housing Goals

    Science.gov (United States)

    2010-12-27

    ...). Section 10C(e) requires the Director to annually report to Congress on the performance of the Banks in... benchmark levels to measure the Banks' housing goals performance. The Banks' performance under the housing... originated both by members and non-members. A Bank meets a housing goal if its annual performance meets or...

  1. Housing improvements for health and associated socio-economic outcomes.

    Science.gov (United States)

    Thomson, Hilary; Thomas, Sian; Sellstrom, Eva; Petticrew, Mark

    2013-02-28

    involved a physical improvement to the fabric of the house were included. Excluded interventions were improvements to mobile homes; modifications for mobility or medical reasons; air quality; lead removal; radon exposure reduction; allergen reduction or removal; and furniture or equipment. Where an improvement included one of these in addition to an included intervention the study was included in the review. Studies were not excluded on the basis of date, location, or language. Studies were independently screened and critically appraised by two review authors. Study quality was assessed using the risk of bias tool and the Hamilton tool to accommodate non-experimental and uncontrolled studies. Health and socio-economic impact data were extracted by one review author and checked by a second review author. Studies were grouped according to broad intervention categories, date, and context before synthesis. Where possible, standardized effect estimates were calculated and statistically pooled. Where meta-analysis was not appropriate the data were tabulated and synthesized narratively following a cross-study examination of reported impacts and study characteristics. Qualitative data were summarized using a logic model to map reported impacts and links to health impacts; quantitative data were incorporated into the model. Thirty-nine studies which reported quantitative or qualitative data, or both, were included in the review. Thirty-three quantitative studies were identified. This included five randomised controlled trials (RCTs) and 10 non-experimental studies of warmth improvements, 12 non-experimental studies of rehousing or retrofitting, three non-experimental studies of provision of basic improvements in low or mIddle Income countries (LMIC), and three non-experimental historical studies of rehousing from slums. Fourteen quantitative studies (42.4%) were assessed to be poor quality and were not included in the synthesis. Twelve studies reporting qualitative data were

  2. For-Profit Schools: They Get IT

    Science.gov (United States)

    Waters, John K.

    2011-01-01

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

  3. Classification of non-solvable groups with a given property

    Indian Academy of Sciences (India)

    In this paper, we classify the finite non-solvable groups satisfying the following property P5: their orders of representatives are set-wise relatively prime for any 5 distinct non-central conjugacy classes. Keywords. Conjugacy classes; graph; Frobenius group; order. 2010 Mathematics Subject Classification. 20D60, 20E45. 1.

  4. 7 CFR 3019.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

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

  5. 29 CFR 95.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

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

  6. COST OF PRODUCTION, GROSS RETURN AND NET PROFIT IN COMMERCIAL EGG PRODUCTION

    Directory of Open Access Journals (Sweden)

    M. Farooq, Zahoor-ul-Haq1, M.A. Mian, F.R. Durrani and M. Syed

    2003-01-01

    Full Text Available The present study was carried out in Chakwal, Pakistan by collecting data from randomly selected 109 flocks to investigate cost of production, gross return and net profit per layer. Majority of the buildings in the study area were rented therefore, rent per layer was added to the total cost of production instead of depreciation on building and equipments. Overall total cost of production, gross return and net profit per layer was Rs. 393.88 ± 5.36, 432.14 ± 8.01 and 38.26 ± 6.66, respectively. Rate of return over the invested capital was 27%. Mean feed cost per layer was Rs. 302.23 ± 5.01, including Rs. 10.27 ± 0.24, 29.19 ± 0.42 and 262.77 ± 5.08 for starter, grower and layer ration, respectively. Feed cost was the major component contributing 76.73% to the total cost of production. Average cost of labor, day-old chick, building rent, vaccination, therapy, miscellaneous item, electricity, bedding material and transportation was Rs. 19.90 ± 0.45, 19.75 ± 0.05, 16.25 ± 0.26, 12.80 ± 0.10, 10.90 ± 2.32, 4.35 ± 0.09, 3.15 ± 0.07, 2.65 ± 0.09 and 1.90 ± 0.08, respectively, contributing 5.05, 5.01, 4.13, 3.25, 2.77, 1.10, 0.80, 0.67 and 0.48 % to the total cost of production. Gross return from the sale of marketable eggs, culled eggs, spent/culled bird, empty bags and manure was Rs. 388.84 ± 7.91, 3.85 ± 0.01, 35.80 ± 0.23, 2.20 ± 0.04 and 1.45 ± 0.01, respectively, contributing 89.98, 0.89, 8.28, 0.51 and 0.34% to the total return. Determining the effect of different parameters on the cost of production and net profit, large flocks, Hisex strain, brood-grow and lay system of rearing, good hygienic conditions of the farm, normal stocking rate and cage system of housing wee found to give maximum gross return as well as net profit.

  7. Do Robotic Surgical Systems Improve Profit Margins? A Cross-Sectional Analysis of California Hospitals.

    Science.gov (United States)

    Shih, Ya-Chen Tina; Shen, Chan; Hu, Jim C

    2017-09-01

    The aim of this study was to examine the association between ownership of robotic surgical systems and hospital profit margins. This study used hospital annual utilization data, annual financial data, and discharge data for year 2011 from the California Office of Statewide Health Planning and Development. We first performed bivariate analysis to compare mean profit margin by hospital and market characteristics and to examine whether these characteristics differed between hospitals that had one or more robotic surgical systems in 2011 and those that did not. We applied the t test and the F test to compare mean profit margin between two groups and among three or more groups, respectively. We then conducted multilevel logistic regression to determine the association between ownership of robotic surgical systems and having a positive profit margin after controlling for other hospital and market characteristics and accounting for possible correlation among hospitals located within the same market. The study sample included 167 California hospitals with valid financial information. Hospitals with robotic surgical systems tended to report more favorable profit margins. However, multilevel logistic regression showed that this relationship (an association, not causality) became only marginally significant (odds ratio [OR] = 6.2; P = 0.053) after controlling for other hospital characteristics, such as ownership type, teaching status, bed size, and surgical volumes, and market characteristics, such as total number of robotic surgical systems owned by other hospitals in the same market area. As robotic surgical systems become widely disseminated, hospital decision makers should carefully evaluate the financial and clinical implications before making a capital investment in this technology. Copyright © 2017 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.

  8. Effect of Black Economic Empowerment on profit and competitiveness of firms in South Africa

    Directory of Open Access Journals (Sweden)

    Ewert P.J. Kleynhans

    2014-07-01

    Full Text Available Orientation: The key obstacle hindering optimal profitability levels and competitiveness in firms in South Africa is the application of labour legislation policies and tools aimed at narrowing the income gap between different racial groups and resolving inequality amongst a diverse workforce. Research purpose: This article determined whether the implementation of a Black Economic Empowerment (BEE policy by companies has a positive effect on their growth in terms of profits and competitiveness. Motivation for the study: This study determined whether the implementation of BEE could be profitable for companies. Research design, approach and method: A quantitative study was undertaken in order to find empirical evidence supporting the relation between high BEE Scores, profitability and competitiveness. The empirical investigation utilised regression analysis, correlations and other methods, based on data between January 2009 and December 2011. The BEE Scorecard was used to obtain BEE scores of the top 50 BEE companies. Thereafter, the top 50 companies’ financial information was gathered from the Johannesburg Securities Exchange. Main findings: The implementation of BEE within companies has a positive effect on profitability, turnover and investment. Numerous factors have, however, been hindering,while other factors enhanced the success of BEE. Practical/managerial implications: The findings encourage mangers to engage in BEE as it may facilitate higher profits and indicates where labour legislation could be improved. Contribution/value-add: Value was added through new research determining the effects of BEE and labour legislation on profitability and competitiveness of firms on a micro-level.

  9. Profit U

    Science.gov (United States)

    Weinstein, Margery

    2012-01-01

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

  10. Economical analyses of construction of a biomass boiler house

    International Nuclear Information System (INIS)

    Normak, A.

    2002-01-01

    To reduce the energy costs we can use cheaper fuel to fire our boiler. One of the cheapest fuels is wood biomass. It is very actual issue how to use cheaper wood biomass in heat generation to decrease energy costs and to increase biomass share in our energy balance. Before we decide to build biomass boiler house it is recommendable to analyse the economical situation and work out most profitable, efficient, reliable and ecological boiler plant design on particular conditions. The best way to perform the analyses is to use the economical model presented. It saves our time and gives objective evaluation to the project. (author)

  11. Factors associated with profitability in pasture-based systems of milk production.

    Science.gov (United States)

    Hanrahan, L; McHugh, N; Hennessy, T; Moran, B; Kearney, R; Wallace, M; Shalloo, L

    2018-06-01

    The global dairy industry needs to reappraise the systems of milk production that are operated at farm level with specific focus on enhancing technical efficiency and competitiveness of the sector. The objective of this study was to quantify the factors associated with costs of production, profitability, and pasture use, and the effects of pasture use on financial performance of dairy farms using an internationally recognized representative database over an 8-yr period (2008 to 2015) on pasture-based systems. To examine the associated effects of several farm system and management variables on specific performance measures, a series of multiple regression models were developed. Factors evaluated included pasture use [kg of dry matter/ha and stocking rate (livestock units/ha)], grazing season length, breeding season length, milk recording, herd size, dairy farm size (ha), farmer age, discussion group membership, proportion of purchased feed, protein %, fat %, kg of milk fat and protein per cow, kg of milk fat and protein per hectare, and capital investment in machinery, livestock, and buildings. Multiple regression analysis demonstrated costs of production per hectare differed by year, geographical location, soil type, level of pasture use, proportion of purchased feed, protein %, kg of fat and protein per cow, dairy farm size, breeding season length, and capital investment in machinery, livestock, and buildings per cow. The results of the analysis revealed that farm net profit per hectare was associated with pasture use per hectare, year, location, soil type, grazing season length, proportion of purchased feed, protein %, kg of fat and protein per cow, dairy farm size, and capital investment in machinery and buildings per cow. Pasture use per hectare was associated with year, location, soil type, stocking rate, dairy farm size, fat %, protein %, kg of fat and protein per cow, farmer age, capital investment in machinery and buildings per cow, breeding season length

  12. Non-cash benefits from social housing in Europe: a comparative perspective

    OpenAIRE

    Markus M. Grabka; Gerlinde Verbist

    2015-01-01

    Most of the available comparative empirical evidence on levels and trends in income inequalities and poverty in OECD countries relies on the concept of household disposable cash income, thus ignoring the services governments provide to households. Including those services matters a lot, however, for policy interpretation. While cash housing benefits are generally included in household disposable income, the effect of social housing is not accounted for. This may provide a misleading picture o...

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

    OpenAIRE

    西村, 明

    2015-01-01

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

  14. Gigantic environmental profit

    International Nuclear Information System (INIS)

    2001-01-01

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

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

    OpenAIRE

    Helgesen, Øyvind

    2000-01-01

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

  16. Housing Programs for Homeless Individuals With Mental Illness: Effects on Housing and Mental Health Outcomes.

    Science.gov (United States)

    Benston, Elizabeth A

    2015-08-01

    This systematic review analyzed the best available research in the United States on permanent supportive housing programs for homeless individuals with mental illness and the effect of these programs on housing status and mental health. It updates older and broader reviews that included weaker studies or those that did not analyze permanent housing as an input and housing and mental health as primary outcomes. The literature search (1980-2013) yielded 14 studies (randomized controlled trials and quasi-experimental studies). The studies found that a majority of participants placed in experimental housing programs with case management support remained in housing for at least one year or experienced more days housed than homeless relative to a comparison group. Although this finding is in line with previous literature reviews on permanent supportive housing, this analysis found limitations in each of the 14 reviewed studies, such as attrition, selection and response bias, imprecise definitions and implementation of housing programs, and a lack of appropriate controls. Only three of the reviewed studies reported using a housing fidelity assessment tool to test whether the housing intervention was faithful to theoretical standards, and conceptions and implementation of housing varied widely across studies, threatening internal and external validity. Pitfalls in the best available studies on permanent supportive housing programs in the United States limit the ability of research to inform the policy goal of ending chronic homelessness and demonstrate a need for further experimental research upon which to make funding and policy decisions, especially in light of prioritized federal funds.

  17. "The Effects of Mixing Offenders with Non-Offenders: Findings from a Danish Quasi Experiment"

    DEFF Research Database (Denmark)

    Kjær Minke, Linda

    2011-01-01

    This study examines the effects of mixing offenders with nonoffenders at Skejby half-way house in Denmark. Skejby halfway house constitutes an outstanding social experiment, as offenders are deliberately mixed with non-offenders in order to reduce their risk of recidivism. The treatment group...

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

    CERN Document Server

    Winkle, Carter

    2013-01-01

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

  19. Sex Differences in Stress and Group Housing Effects on the Number of Newly Proliferated Cells and Neuroblasts in Middle-Aged Dentate Gyrus.

    Science.gov (United States)

    Tzeng, Wen-Yu; Wu, Hsin-Hua; Wang, Ching-Yi; Chen, Jin-Chung; Yu, Lung; Cherng, Chianfang G

    2016-01-01

    Sex differences in stress and coping responses have been frequently documented in aged people, while whether such differences in aged people may appear at the middle age are unknown. This study was undertaken to study the impact of acute stress and social interaction on early neurogenesis in the dentate gyrus (DG) and hippocampus-related memory in two sexes of middle-aged mice. The number of newly proliferated cells, neuroblasts in DG, the object recognition and location memory in 9-month-old male and female C57BL/6N mice were assessed under baseline conditions as well as following an acute stressor regimen and group housing. Three conspecific companions, serving as "the housing group," were used to model the social interaction throughout the stressor regimen. Males had lower numbers of newly proliferated cells and neuroblasts under baseline conditions as compared to females. The stressor regimen caused rapid decreases in the number of newly proliferated cells and neuroblasts in female DG but no obvious changes were observed in male DG. Group housing, regardless of companions' age, prevented the stress-induced decreases in the number of newly proliferated cells and neuroblasts in female DG. In contrast, the presence of young or age-matched companions potentiated the stress effect in males by decreasing the number of newly proliferated cells and neuroblasts. Finally, neither the stressor regimen nor group housing affected mouse performances in the object recognition and location memory in either sex. These findings, taken together, provide evidence to support a notion that middle-aged females appear to demonstrate more stress susceptibility on early neurogenesis in DG as compared to middle-aged males, although the hippocampus-related memory performances are comparable and not affected by stress in these males and females. Experiencing stress, middle-aged females are more prone to benefit from social interaction as compared to middle-aged males in this regard. We

  20. Electronic Payments Profitability Extent Model

    Directory of Open Access Journals (Sweden)

    Rudolf Vohnout

    2016-12-01

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

  1. The determinants of Bank Profitability: Does Liquidity Creation matter?

    Directory of Open Access Journals (Sweden)

    Ahmad Sahyouni

    2018-02-01

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

  2. Education for Profit, Education for Freedom

    Science.gov (United States)

    Nussbaum, Martha C.

    2009-01-01

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

  3. Profit and place

    Directory of Open Access Journals (Sweden)

    Ian Bentley

    1997-01-01

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

  4. 10 CFR 603.230 - Fee or profit.

    Science.gov (United States)

    2010-01-01

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

  5. Individual and pen-based oral fluid sampling: A welfare-friendly sampling method for group-housed gestating sows.

    Science.gov (United States)

    Pol, Françoise; Dorenlor, Virginie; Eono, Florent; Eudier, Solveig; Eveno, Eric; Liégard-Vanhecke, Dorine; Rose, Nicolas; Fablet, Christelle

    2017-11-01

    The aims of this study were to assess the feasibility of individual and pen-based oral fluid sampling (OFS) in 35 pig herds with group-housed sows, compare these methods to blood sampling, and assess the factors influencing the success of sampling. Individual samples were collected from at least 30 sows per herd. Pen-based OFS was performed using devices placed in at least three pens for 45min. Information related to the farm, the sows, and their living conditions were collected. Factors significantly associated with the duration of sampling and the chewing behaviour of sows were identified by logistic regression. Individual OFS took 2min 42s on average; the type of floor, swab size, and operator were associated with a sampling time >2min. Pen-based OFS was obtained from 112 devices (62.2%). The type of floor, parity, pen-level activity, and type of feeding were associated with chewing behaviour. Pen activity was associated with the latency to interact with the device. The type of floor, gestation stage, parity, group size, and latency to interact with the device were associated with a chewing time >10min. After 15, 30 and 45min of pen-based OFS, 48%, 60% and 65% of the sows were lying down, respectively. The time spent after the beginning of sampling, genetic type, and time elapsed since the last meal were associated with 50% of the sows lying down at one time point. The mean time to blood sample the sows was 1min 16s and 2min 52s if the number of operators required was considered in the sampling time estimation. The genetic type, parity, and type of floor were significantly associated with a sampling time higher than 1min 30s. This study shows that individual OFS is easy to perform in group-housed sows by a single operator, even though straw-bedded animals take longer to sample than animals housed on slatted floors, and suggests some guidelines to optimise pen-based OFS success. Copyright © 2017 Elsevier B.V. All rights reserved.

  6. EFFECT OF CAGE BEDDING ON TEMPERATURE REGULATION AND METABOLISM OF GROUP-HOUSED FEMALE MICE.

    Science.gov (United States)

    This manuscript examines how methods used to house and study laboratory rodents could affect the variability and quality of toxicological data. The key finding is that there is likely to be more instability in body temperature and metabolism in mice when housed on conventional be...

  7. 'Eco-house 99' - Full-scale demonstration of solar walls with building integrated heat storages

    Energy Technology Data Exchange (ETDEWEB)

    Hummelshoej, R.M.; Rahbek, J.E. [COWI Consulting Engineers and Planners AS (Denmark)

    2000-07-01

    A critical issue for solar systems in northern latitudes is the economic profitability. It is often said that the techniques for solar utilisation are expensive and unprofitable. This is, however, not always the case. A new project with 59 low energy terrace houses was carried out in Kolding, Denmark. The houses are designed as ecological buildings with emphasis on total economy based on low operation and maintenance costs, energy conservation and passive/hybrid solar utilisation. Besides direct solar gain through windows, each house has a solar wall of 6-8.5 m{sup 2} on the south facade. The solar walls are used both for heating of ventilation air and for space heating. The solar walls deliver heat to the dwellings during the heating season. To optimise the energy utilisation from the solar walls, the energy is stored internally in building integrated heat storages. Two different new types of prefabricated heat storages are built into the houses. One is an internal concrete wall with embedded ventilation pipes, and the other is a hollow concrete element with integrated stone bed. The heat storages are mainly designed to store solar energy from the day to the evening and the night. Because the solar walls and the heat storages have been a part of the design process from the start, the additional expenses are as low as 30-140 Euro/m{sup 2} solar wall compared with the alternative facade. This is far less than what it costs to add a solar wall on an existing building. Measurements over one year show that the yield of the solar walls is in the range of 115-125 kWh/m{sup 2}/year as expected. With the actual financing, the annual payment of the additional expenses for the solar systems is between 1-6 Euro/m{sup 2} solar wall, while the annual savings are about 5 Euro/year/m{sup 2} (with an energy price of 0.042 Euro/kWh). Dependent on which alternative facade construction the solar wall system is compared with, the profit of the system is in the range of 1 to +4 Euro

  8. Vectors for Increasing the Effectiveness of Profit Management at Company Level

    Directory of Open Access Journals (Sweden)

    І. V.

    2017-05-01

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

  9. Approaches to economic analysis of profitability of forestry enterprises

    Directory of Open Access Journals (Sweden)

    O.M. Dzyubenko

    2018-03-01

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

  10. In-house (disability

    Directory of Open Access Journals (Sweden)

    Safak Pavey

    2010-07-01

    Full Text Available In May 2007 UNHCR established an internal working group to look at developing in-house policies for people with disabilities both for the benefit of people of concern to us and for staff members.

  11. Profitability of Contrarian Strategies in the Chinese Stock Market.

    Science.gov (United States)

    Shi, Huai-Long; Jiang, Zhi-Qiang; Zhou, Wei-Xing

    2015-01-01

    This paper reexamines the profitability of loser, winner and contrarian portfolios in the Chinese stock market using monthly data of all stocks traded on the Shanghai Stock Exchange and Shenzhen Stock Exchange covering the period from January 1997 to December 2012. We find evidence of short-term and long-term contrarian profitability in the whole sample period when the estimation and holding horizons are 1 month or longer than 12 months and the annualized return of contrarian portfolios increases with the estimation and holding horizons. We perform subperiod analysis and find that the long-term contrarian effect is significant in both bullish and bearish states, while the short-term contrarian effect disappears in bullish states. We compare the performance of contrarian portfolios based on different grouping manners in the estimation period and unveil that decile grouping outperforms quintile grouping and tertile grouping, which is more evident and robust in the long run. Generally, loser portfolios and winner portfolios have positive returns and loser portfolios perform much better than winner portfolios. Both loser and winner portfolios in bullish states perform better than those in the whole sample period. In contrast, loser and winner portfolios have smaller returns in bearish states, in which loser portfolio returns are significant only in the long term and winner portfolio returns become insignificant. These results are robust to the one-month skipping between the estimation and holding periods and for the two stock exchanges. Our findings show that the Chinese stock market is not efficient in the weak form. These findings also have obvious practical implications for financial practitioners.

  12. Individualized tracking of self-directed motor learning in group-housed mice performing a skilled lever positioning task in the home cage.

    Science.gov (United States)

    Silasi, Gergely; Boyd, Jamie D; Bolanos, Federico; LeDue, Jeff M; Scott, Stephen H; Murphy, Timothy H

    2018-01-01

    Skilled forelimb function in mice is traditionally studied through behavioral paradigms that require extensive training by investigators and are limited by the number of trials individual animals are able to perform within a supervised session. We developed a skilled lever positioning task that mice can perform within their home cage. The task requires mice to use their forelimb to precisely hold a lever mounted on a rotary encoder within a rewarded position to dispense a water reward. A Raspberry Pi microcomputer is used to record lever position during trials and to control task parameters, thus making this low-footprint apparatus ideal for use within animal housing facilities. Custom Python software automatically increments task difficulty by requiring a longer hold duration, or a more accurate hold position, to dispense a reward. The performance of individual animals within group-housed mice is tracked through radio-frequency identification implants, and data stored on the microcomputer may be accessed remotely through an active internet connection. Mice continuously engage in the task for over 2.5 mo and perform ~500 trials/24 h. Mice required ~15,000 trials to learn to hold the lever within a 10° range for 1.5 s and were able to further refine movement accuracy by limiting their error to a 5° range within each trial. These results demonstrate the feasibility of autonomously training group-housed mice on a forelimb motor task. This paradigm may be used in the future to assess functional recovery after injury or cortical reorganization induced by self-directed motor learning. NEW & NOTEWORTHY We developed a low-cost system for fully autonomous training of group-housed mice on a forelimb motor task. We demonstrate the feasibility of tracking both end-point, as well as kinematic performance of individual mice, with each performing thousands of trials over 2.5 mo. The task is run and controlled by a Raspberry Pi microcomputer, which allows for cages to be

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

    Science.gov (United States)

    Holom, Geir Hiller; Hagen, Terje P

    2017-08-18

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

  14. Active design in affordable housing: A public health nudge

    Directory of Open Access Journals (Sweden)

    Elizabeth Garland

    2018-06-01

    Full Text Available This pilot study investigates the impact of active design (AD strategies on physical activity (PA among adults living in two Leadership in Energy and Environmental Design (LEED certified affordable housing developments in the South Bronx, New York. One building incorporates LEED Innovation in Design (ID Credit: Design for Health through Increased Physical Activity. Tenants in an affordable housing building (AH incorporating active design strategies completed PA self-assessments at their lease signing and one year later in 2015. Trained research assistants obtained body measurements. Residents of neighboring non-AD affordable housing (MCV served as a comparison. Thirty four adults were recruited from AH and 29 from MCV, retention was 56% (n = 19 and 52% (n = 15 respectively at one year. The two groups' body mass index (BMI and high-risk waist-to-hip ratio (WHR were not statistically significantly different when analyzed as continuous variables, although BMI category had a greater decline at AH than at MCV (p = 0.054. There was a 31.5% increase in AH participants meeting MPA requirements and a statistically significant improvement in females (p = 0.031; while there was no change in the MCV participants overall or when stratified by gender. AH participants were significantly more likely to have reported increased stair use and less likely to have reported no change or decreased stair use than participants from MCV participants (p = 0.033. Housing has a role in individual health outcomes and behavior change, broad adoption of active design strategies in affordable housing is warranted to improve physical activity measures. Keywords: Active design, Physical activity, Built environment, Affordable housing

  15. Households' ethnic background and crowding in public housing ...

    African Journals Online (AJOL)

    Crowded housing is one of the housing stresses that bother policy makers and housing ... ethnic and cultural origins occupying Lagos State Development and Property ... groups should be deliberately mixed to achieve ethnic and social integration. ... FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use ...

  16. Rubinstein-Taybi syndrome predisposing to non-WNT, non-SHH, group 3 medulloblastoma.

    Science.gov (United States)

    Bourdeaut, Franck; Miquel, Catherine; Richer, Wilfrid; Grill, Jacques; Zerah, Michel; Grison, Camille; Pierron, Gaelle; Amiel, Jeanne; Krucker, Clementine; Radvanyi, Francois; Brugieres, Laurence; Delattre, Olivier

    2014-02-01

    Medulloblastomas (MB) are classified in four subgroups: the well defined WNT and Sonic Hedgehog (SHH) subgroups, and the less defined groups 3 and 4. They occasionally occur in the context of a cancer predisposition syndrome. While germline APC mutations predispose to WNT MB, germline mutations in SUFU, PTCH1, and TP53 predispose to SHH tumors. We report on a child with a Rubinstein-Taybi syndrome (RTS) due to a germline deletion in CREBBP, who developed a MB. Biological profilings demonstrate that this tumor belongs to the group 3. RTS may therefore be the first predisposition syndrome identified for non-WNT/non-SHH MB. © 2013 Wiley Periodicals, Inc.

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

    Science.gov (United States)

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

    2002-01-01

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

  18. Profit Forecast Model Using Monte Carlo Simulation in Excel

    Directory of Open Access Journals (Sweden)

    Petru BALOGH

    2014-01-01

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

  19. 24 CFR 1000.104 - What families are eligible for affordable housing activities?

    Science.gov (United States)

    2010-04-01

    ... affordable housing activities? 1000.104 Section 1000.104 Housing and Urban Development Regulations Relating... Activities § 1000.104 What families are eligible for affordable housing activities? The following families... Indian area. (b) A non-low income Indian family may receive housing assistance in accordance with § 1000...

  20. Sustainability and Counteracting Factors to Profit Rate Decline

    DEFF Research Database (Denmark)

    Ougaard, Morten

    2014-01-01

    This paper discusses sustainability implications of barriers to growth as specified in the theory of the long-term falling rate of profit but focusing on the counteracting factors (CFs) specified by Marx. These depend much on political processes and are important in state theory for understanding...... policies of national and international institutions. Fourteen partly overlapping factors are identified and grouped in five categories: increased pressure on labor, geographical expansion, resource efficiency, technological progress, and destruction or devaluation of capital. It is suggested...

  1. Language dominance shapes non-linguistic rhythmic grouping in bilinguals.

    Science.gov (United States)

    Molnar, Monika; Carreiras, Manuel; Gervain, Judit

    2016-07-01

    To what degree non-linguistic auditory rhythm perception is governed by universal biases (e.g., Iambic-Trochaic Law; Hayes, 1995) or shaped by native language experience is debated. It has been proposed that rhythmic regularities in spoken language, such as phrasal prosody affect the grouping abilities of monolinguals (e.g., Iversen, Patel, & Ohgushi, 2008). Here, we assessed the non-linguistic tone grouping biases of Spanish monolinguals, and three groups of Basque-Spanish bilinguals with different levels of Basque experience. It is usually assumed in the literature that Basque and Spanish have different phrasal prosodies and even linguistic rhythms. To confirm this, first, we quantified Basque and Spanish phrasal prosody (Experiment 1a) and duration patterns used in the classification of languages into rhythm classes (Experiment 1b). The acoustic measurements revealed that regularities in phrasal prosody systematically differ across Basque and Spanish; by contrast, the rhythms of the two languages are only minimally dissimilar. In Experiment 2, participants' non-linguistic rhythm preferences were assessed in response to non-linguistic tones alternating in either intensity (Intensity condition) or in duration (Duration condition). In the Intensity condition, all groups showed a trochaic grouping bias, as predicted by the Iambic-Trochaic Law. In the Duration Condition the Spanish monolingual and the most Basque-dominant bilingual group exhibited opposite grouping preferences in line with the phrasal prosodies of their native/dominant languages, trochaic in Basque, iambic in Spanish. The two other bilingual groups showed no significant biases, however. Overall, results indicate that duration-based grouping mechanisms are biased toward the phrasal prosody of the native and dominant language; also, the presence of an L2 in the environment interacts with the auditory biases. Copyright © 2016 Elsevier B.V. All rights reserved.

  2. 76 FR 62283 - National Arts And Humanities Month, 2011

    Science.gov (United States)

    2011-10-07

    ... something more and something better. Great works of literature, theater, dance, fine art, and music reach us... Americans earn a living in the arts and humanities, and the non-profit and for-profit arts industries are... this work by displaying American art at the White House and by hosting music, dance, poetry, and film...

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

    Science.gov (United States)

    Dewenter, Heike; Thun, Sylvia

    2018-01-01

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

  4. Small and Shaping the Future Energy Eco-house System

    Science.gov (United States)

    Furukawa, Ryuzo; Takahashi, Hideyuki; Sato, Yoshinori; Sasaki, Hiroshi; Isu, Norifumi; Ohtsuka, Masuo; Tohji, Kazuyuki

    2010-11-01

    The objective of this research is to develop the elemental technology of the small and thin energy collection system from water, wind, and others in the house, and examine them at the eco-house which will be built at Tohoku University on March 2010. This small energy storage system will contribute to reduce 10% of greenhouse gas emission from household electricity. This project is done by three following groups. 1st group (NEC-Tokin Co. Ltd.) will develop the technologies on the accumulation of electric power pressured from low electric power in which electricity is generated and on the cooperation with AC power supply used for domestic use for this eco-house system. 2nd group (INAX Co. Ltd.) will develop the elemental technology of the slight energy collection system from tap water in the home using a small hydroelectric generator for this eco-house system. 3rd group (Shoei Co. Ltd.) will develop the technologies on existent magnetic gear device, health appliances (Exercise bike), wind power generator, for this eco-house system. Tokoku University compiles these groups. Furthermore, I develop a search of unused small energy and the use technology, and propose a new energy supply system using solar cell and Li ion secondary battery.

  5. Non-Supramenable Groups Acting on Locally Compact Spaces

    DEFF Research Database (Denmark)

    Kellerhals, Julian; Monod, Nicolas; Rørdam, Mikael

    2013-01-01

    Supramenability of groups is characterised in terms of invariant measures on locally compact spaces. This opens the door to constructing interesting crossed product $C^*$-algebras for non-supramenable groups. In particular, stable Kirchberg algebras in the UCT class are constructed using crossed ...

  6. The contribution of housing and neighbourhood conditions to educational inequalities in non-communicable diseases in Europe: findings from the European Social Survey (2014) special module on the social determinants of health.

    Science.gov (United States)

    McNamara, Courtney L; Balaj, Mirza; Thomson, Katie H; Eikemo, Terje A; Bambra, Clare

    2017-02-01

    Social gradients have been found across European populations, where less affluent groups are more often affected by poor housing and neighbourhood conditions. While poor housing and neighbourhood quality have been associated with a range of non-communicable diseases (NCDs), these conditions have rarely been applied to the examination of socioeconomic differences in NCDs. This study therefore asks ‘to what extent does adjusting for poor housing and neighbourhood conditions reduce inequalities in NCDs among men and women in Europe’? Our analysis used pooled-data from 20 European countries for women (n= 12 794) and men (n= 11 974), aged 25–75, from round 7 of the European Social Survey. Fourteen NCDs were investigated: heart/circulatory problems, high blood pressure, back pain, arm/hand pain, foot/leg pain, allergies, breathing problems, stomach/digestion problems, skin conditions, diabetes, severe headaches, cancer, obesity and depression. We used binary logistic regression models, stratified by gender, and adjusted rate ratios to examine whether educational inequalities in NCDs were reduced after controlling for poor housing and neighbourhood quality. Overall, we find that adjusting for poor housing and neighbourhood quality reduces inequalities in NCDs. While reductions were relatively small for some NCDs–for high blood pressure, reductions were found in the range of 0–4.27% among women—for other conditions reductions were more considerable. Controlling for both housing and neighbourhood conditions for example, reduced inequalities by 16–24% for severe headaches and 14–30% for breathing problems. Social gradients in poor housing and neighbourhood quality could be an important contributor to educational inequalities in some NCDs. © The Author 2017. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  7. Multiscale Analysis of Foreign Exchange Order Flows and Technical Trading Profitability

    OpenAIRE

    Nikola Gradojevic; Camillo Lento

    2012-01-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

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

    Science.gov (United States)

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

    2011-09-01

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

  10. 75 FR 4100 - Affirmative Fair Housing, Marketing (AFHM) Plan-Multifamily Housing, Affirmative Fair Housing...

    Science.gov (United States)

    2010-01-26

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5376-N-01] Affirmative Fair Housing, Marketing (AFHM) Plan-Multifamily Housing, Affirmative Fair Housing Marketing (AFHM) Plan-Single Family Housing and Affirmative Fair Housing Marketing (AFHM) Plan- Cooperatives/Condominiums AGENCY: Office of...

  11. Maximizing profit and endangering health: corporate strategies to avoid litigation and regulation.

    Science.gov (United States)

    Bohme, Susanna Rankin; Zorabedian, John; Egilman, David S

    2005-01-01

    Corporations and industries use various tactics to obscure the fact that their products are dangerous or deadly. Their aim is to secure the least restrictive possible regulatory environment and avert legal liability for deaths or injuries in order to maximize profit. They work with attorneys and public relations professionals, using scientists, science advisory boards; front groups, industry organizations, think tanks, and the media to influence scientific and popular opinion of the risks of their products or processes. The strategy, which depends on corrupt science, profits corporations at the expense of public health. Public health professionals can learn from this strategy how to effectively build scientific and public opinion that prioritizes both good science and the public health.

  12. Active design in affordable housing: A public health nudge.

    Science.gov (United States)

    Garland, Elizabeth; Garland, Victoria; Peters, Dominique; Doucette, John; Thanik, Erin; Rajupet, Sritha; Sanchez, Sadie H

    2018-06-01

    This pilot study investigates the impact of active design (AD) strategies on physical activity (PA) among adults living in two Leadership in Energy and Environmental Design (LEED) certified affordable housing developments in the South Bronx, New York. One building incorporates LEED Innovation in Design (ID) Credit: Design for Health through Increased Physical Activity. Tenants in an affordable housing building (AH) incorporating active design strategies completed PA self-assessments at their lease signing and one year later in 2015. Trained research assistants obtained body measurements. Residents of neighboring non-AD affordable housing (MCV) served as a comparison. Thirty four adults were recruited from AH and 29 from MCV, retention was 56% (n = 19) and 52% (n = 15) respectively at one year. The two groups' body mass index (BMI) and high-risk waist-to-hip ratio (WHR) were not statistically significantly different when analyzed as continuous variables, although BMI category had a greater decline at AH than at MCV (p = 0.054). There was a 31.5% increase in AH participants meeting MPA requirements and a statistically significant improvement in females (p = 0.031); while there was no change in the MCV participants overall or when stratified by gender. AH participants were significantly more likely to have reported increased stair use and less likely to have reported no change or decreased stair use than participants from MCV participants (p = 0.033). Housing has a role in individual health outcomes and behavior change, broad adoption of active design strategies in affordable housing is warranted to improve physical activity measures.

  13. Competition for FDI and Profit Shifting

    DEFF Research Database (Denmark)

    Ma, Jie; Raimondos-Møller, Pascalis

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

  14. Profit Sharing and Reciprocity: Theory and Survey Evidence

    OpenAIRE

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

    2010-01-01

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

  15. Benefits and Costs of For-Profit Public Education

    Directory of Open Access Journals (Sweden)

    Alex Molnar

    2001-04-01

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

  16. Cooperation and profit allocation in distribution chains

    NARCIS (Netherlands)

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

    2007-01-01

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

  17. PENGARUH NON PERFORMING LOAN (NPL TERHADAP PROFITABILITAS

    Directory of Open Access Journals (Sweden)

    Silviana Agustami

    2017-04-01

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

  18. An Algorithm for the Nucleolus of Airport Profit Problems

    NARCIS (Netherlands)

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

    2003-01-01

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

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

    African Journals Online (AJOL)

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

  20. The Potentials of a Strong Social Housing Sector

    DEFF Research Database (Denmark)

    Nielsen, Rikke Skovgaard

    2017-01-01

    The paper investigates ethnic minority concentration within social housing and the potentials of a strong social housing sector through an analysis of the housing careers of Somalis and Turks in Copenhagen. In a Danish context, the two ethnic groups differ greatly with respect to migration history......, socio-economic resources and family characteristics as well as distribution between tenures. It is therefore interesting to study whether these differences lead to differences in housing market choices and constraints. The majority of the interviewed Somalis and Turks made their housing careers within...... the social housing sector, which to the interviewees offered good housing options and possibilities for shaping their own housing careers. The majority of the Somalis perceived paying interest as being incompatible with Islam. Renting thus allowed them to adhere to their religious beliefs. The advantages...

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

    OpenAIRE

    Swati Mukerjee; Ann Dryden Witte; Sheila Hollowell

    1990-01-01

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

  2. Effectiveness of Group Logotherapy on Death Anxiety and Life Expectancy of the Elderly Living in Boarding Houses in Kerman

    Directory of Open Access Journals (Sweden)

    Amir Hossein Hajiazizi

    2017-09-01

    Conclusion Overall, based on the results of this research, group therapy was found to reduce death anxiety and life expectancy in elderly people living in boarding houses and subsequently, improve their mental health. Due to the special emphasis of logotherapy on the present and the meaning of suffering for the elderly, it is important to use it for promoting social well-being of older people.

  3. Optimal solutions for routing problems with profits

    NARCIS (Netherlands)

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

    2013-01-01

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

  4. Management Practices: Are Not For Profits Different?

    NARCIS (Netherlands)

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

    2011-01-01

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

  5. Performance, profitability and greenhouse gas emissions of alternative finishing strategies for Holstein-Friesian bulls and steers.

    Science.gov (United States)

    Murphy, B; Crosson, P; Kelly, A K; Prendiville, R

    2018-02-06

    Modifying finishing strategies within established production systems has the potential to increase beef output and farm profit while reducing greenhouse gas (GHG) emissions. Thus, the objectives of this study were to investigate the effects of finishing duration on animal performance of Holstein-Friesian (HF) bulls and steers and evaluate the profitability and GHG emissions of these finishing strategies. A total of 90 HF calves were assigned to a complete randomised block design; three bull and three steer finishing strategies. Calves were rotationally grazed in a paddock system for the first season at pasture, housed and offered grass silage ad libitum plus 1.5 kg DM of concentrate per head daily for the first winter and returned to pasture for a second season. Bulls were slaughtered at 19 months of age and either finished indoors on concentrates ad libitum for 100 days (19AL), finished at pasture supplemented with 5 kg DM of concentrate per head daily for 100 (19SP) or 150 days (19LP). Steers were slaughtered at 21 months of age and finished at pasture, supplemented with 5 kg DM of concentrate per head daily for 60 (21SP) and 110 days (21LP) or slaughtered at 24 months of age and finished indoors over the second winter on grass silage ad libitum plus 5 kg DM of concentrate per head daily (24MO). The Grange Dairy Beef Systems Model and the Beef Systems Greenhouse Gas Emissions Model were used to evaluate profitability and GHG emissions, respectively. Average daily gain during the finishing period (Pprofit.

  6. Techno-economic analysis of energy renovation measures for a district heated multi-family house

    International Nuclear Information System (INIS)

    Gustafsson, Marcus; Gustafsson, Moa Swing; Myhren, Jonn Are; Bales, Chris; Holmberg, Sture

    2016-01-01

    Highlights: • Energy saving measures can be cost-effective as part of a planned renovation. • Primary energy consumption, non-renewable energy consumption and CO_2 emissions are assessed for different electricity mixes. • EAHP can be a cost-effective and environmentally beneficial complement to district heating. • EAHP has lower LCC and significantly shorter payback time than ventilation with heat recovery. • Low-temperature ventilation radiators improve the COP of the heat pump. - Abstract: Renovation of existing buildings is important in the work toward increased energy efficiency and reduced environmental impact. The present paper treats energy renovation measures for a Swedish district heated multi-family house, evaluated through dynamic simulation. Insulation of roof and façade, better insulating windows and flow-reducing water taps, in combination with different HVAC systems for recovery of heat from exhaust air, were assessed in terms of life cycle cost, discounted payback period, primary energy consumption, CO_2 emissions and non-renewable energy consumption. The HVAC systems were based on the existing district heating substation and included mechanical ventilation with heat recovery and different configurations of exhaust air heat pump. Compared to a renovation without energy saving measures, the combination of new windows, insulation, flow-reducing taps and an exhaust air a heat pump gave up to 24% lower life cycle cost. Adding insulation on roof and façade, the primary energy consumption was reduced by up to 58%, CO_2 emissions up to 65% and non-renewable energy consumption up to 56%. Ventilation with heat recovery also reduced the environmental impact but was not economically profitable in the studied cases. With a margin perspective on electricity consumption, the environmental impact of installing heat pumps or air heat recovery in district heated houses is increased. Low-temperature heating improved the seasonal performance factor of the

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

    Science.gov (United States)

    Hughes, Dyfrig A; Poletti-Hughes, Jannine

    2016-01-01

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

  8. On the (possible range of the category house

    Directory of Open Access Journals (Sweden)

    Dilparić Branislava M.

    2014-01-01

    Full Text Available This paper reports a study whose aim was to determine whether / confirm that the category house also includes those buildings divided into (many separate dwelling units and consisted of a (very large number of storeys and whether / that they can also serve as a whole decomposed in the research on the house meronomy. The study was based on general dictionaries of the English language, picture dictionaries, dictionaries of architecture and building construction, as well as various non-dictionary sources dealing with houses, buildings, structures and/or offering examples of use of the lexeme house in its basic sense. The results of the study show that 'house' is indifferent to the observed physical features of the structures made for human habitation.

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

    Science.gov (United States)

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

    2009-06-01

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

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

    Science.gov (United States)

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

    2017-09-25

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

  11. Willow growing - Methods of calculation and profitability

    International Nuclear Information System (INIS)

    Rosenqvist, H.

    1997-01-01

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

  12. Components of the Profitability of Technical Currency Trading

    OpenAIRE

    Schulmeister, Stephan

    2005-01-01

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

  13. There's no profiting from a joint venture misadventure.

    Science.gov (United States)

    Herschman, Gary W

    2004-10-01

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

  14. Marketing strategies and profitability analysis of restaurants in ...

    African Journals Online (AJOL)

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

  15. Adaptive neuro-fuzzy optimization of wind farm project net profit

    International Nuclear Information System (INIS)

    Shamshirband, Shahaboddin; Petković, Dalibor; Ćojbašić, Žarko; Nikolić, Vlastimir; Anuar, Nor Badrul; Mohd Shuib, Nor Liyana; Mat Kiah, Miss Laiha; Akib, Shatirah

    2014-01-01

    Highlights: • Analyzing of wind farm project investment. • Net present value (NPV) maximization of the wind farm project. • Adaptive neuro-fuzzy (ANFIS) optimization of the number of wind turbines to maximize NPV. • The impact of the variation in the wind farm parameters. • Adaptive neuro fuzzy application. - Abstract: A wind power plant which consists of a group of wind turbines at a specific location is also known as wind farm. To maximize the wind farm net profit, the number of turbines installed in the wind farm should be different in depend on wind farm project investment parameters. In this paper, in order to achieve the maximal net profit of a wind farm, an intelligent optimization scheme based on the adaptive neuro-fuzzy inference system (ANFIS) is applied. As the net profit measures, net present value (NPV) and interest rate of return (IRR) are used. The NPV and IRR are two of the most important criteria for project investment estimating. The general approach in determining the accept/reject/stay in different decision for a project via NPV and IRR is to treat the cash flows as known with certainty. However, even small deviations from the predetermined values may easily invalidate the decision. In the proposed model the ANFIS estimator adjusts the number of turbines installed in the wind farm, for operating at the highest net profit point. The performance of proposed optimizer is confirmed by simulation results. Some outstanding properties of this new estimator are online implementation capability, structural simplicity and its robustness against any changes in wind farm parameters. Based on the simulation results, the effectiveness of the proposed optimization strategy is verified

  16. Price Discrimination, Economies of Scale, and Profits.

    Science.gov (United States)

    Park, Donghyun

    2000-01-01

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

  17. Death Anxiety in Clinical and Non-Clinical Groups

    Science.gov (United States)

    Abdel-Khalek, Ahmed M.

    2005-01-01

    The Arabic Scale of Death Anxiety (ASDA) was administered, individually, to 7 groups (N=765) of Egyptian normal participants (non-clinical), anxiety disorder patients, and patients suffering from schizophrenia (males and females), and addicts (males only). They were generally matched as groups according to age, occupation, and education. The…

  18. Autonomous houses. Autonomous house

    Energy Technology Data Exchange (ETDEWEB)

    Tanaka, S. (Tokai University, Tokyo (Japan). Faculty of Engineering)

    1991-09-30

    Self-sufficiency type houses are outlined. On condition that people gain a certain amount of income in relation with the society, they self-suffice under the given environment, allowing themselves to accept a minimum of industrial products with small environmental load. Ordinary supply from outside of fossil energy and materials which depend on it is minimized. Types are classified into three: energy, energy materials and perfect self-sufficiency. A study project for environment symbiotic houses is progressing which is planned by the Ministry of Construction and Institute of Building Energy Conservation and is invested by a private company. Its target is making a house for halving an environmental load by CO{sub 2}, for the purpose of creating the environment symbiotic house which is nice to and in harmony with the global environment and human beings. As a part of the studies on energy-saving and resource conservation on houses, introduced is a plan of an autonomous house at Izu-Atagawa. The passive method and high thermal-insulation are used for air conditioning, and hot spring water for hot water supply. Electric power is generated by hydroelectric power generation using mountain streams and by solar cells. Staple food is purchased, while subsidiary food is sufficed. 17 refs., 4 figs., 1 tab.

  19. Multifamily Housing Rehabilitation Process Improvements

    Energy Technology Data Exchange (ETDEWEB)

    Sweet, Marshall L. [Partnership for Home Innovation, Upper Marlboro, MD (United States); Francisco, Abby [Partnership for Home Innovation, Upper Marlboro, MD (United States); Roberts, Sydney G. [Partnership for Home Innovation, Upper Marlboro, MD (United States)

    2016-03-01

    Rea Ventures Group, LLC (Rea Ventures) partnered with Southface Energy Institute (Southface)—a member of the U.S. Department of Energy’s Partnership for Home Innovation Building America research team—to rehabilitate 418 low-income multifamily rental apartments located at 14 properties in Georgia (International Energy Conservation Code Climate Zones 2–4). These 22-year-old units with individual utility meters were arranged in row house or townhouse style. Rehabilitation plans were developed using a process prescribed by the U.S. Department of Agriculture (USDA) Rural Development program, which partially funded the building upgrades. The USDA is responsible for building, upgrading, and subsidizing housing in rural areas nationwide; this housing includes more than 14,000 existing multifamily housing developments. In 2012, more than $100 million in grants and loans were allocated for that purpose.

  20. PRIVACY AS A CULTURAL VALUE WITHIN TRADITIONAL IRANIAN HOUSING: Lessons for Modern Iranian High Density Vertical Development Housing

    Directory of Open Access Journals (Sweden)

    Siyamak Nayyeri Fallah

    2015-03-01

    Full Text Available The role of value of privacy in shaping Iranian culture is vital. In contrary to modern middle-class Iranian high density vertical development housing, this cultural principle plays a great role in shaping spatial organization of Iranian traditional housing. The aim of this study is to establish a framework to improve spatial organization of modern Iranian high density vertical development (HDVD housing through lessons learnt from traditional Iranian housing. In this regard, to reach the aim through qualitative approach and case study strategy, this value of the Iranian traditional housing was investigated. The data collection methods to collect data from middle-class traditional and modern high-density vertical development (HDVD housing, were multiple tactics as direct observation, open-ended expert interview, semi-structured and focus group interviewing, taking photo, and plan layout. As conclude, it was reached that privacy as a principle governing all aspects of life has had deep impacts on spatial organization of traditional Iranian housing. Thus through using the spatial concept of privacy learnt from traditional Iranian housing can formulate recommendations to betterment spatial organization of middle-class modern Iranian HDVD housing.