WorldWideScience

Sample records for preparing fair market

  1. Fair market value

    International Nuclear Information System (INIS)

    Williams, J.

    1991-01-01

    This paper presents an examination of fair market value concepts as they pertain to producing petroleum properties. conventional petroleum economic theories of fair market value are examined in light of recent work on the market value of long-life reserves. Their work is expanded to show that sellers rely on comparable sales data for estimating FMV. Both results are used to suggest that current practices over-emphasize the discounted cash flow approach to estimating fair market value

  2. FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET

    Directory of Open Access Journals (Sweden)

    Ciprian-Dan COSTEA

    2014-12-01

    Full Text Available Fair value generated intense debate during the last years, as the financial turmoil influenced many economies and capital markets, including the Romanian ones, too. Some researchers and professionals consider fair value in charge with the financial crisis and they ask for historical cost accounting basis for financial reporting. Fair value has its supporters, too. They consider that fair value reflects the effects of changes in market conditions when they take place, and accounting information is more reliable in this framework. Following recent regulations, Romanian entities activating on capital market as investors in capital market instruments, or whose shares are traded on a regulated market, must prepare their individual financial statements in accordance with the International Financial Reporting Standards. The study provides some conclusions that could enlarge the utility of fair value related to entities that activate on Romanian capital market.

  3. Does market competition explain fairness?

    Science.gov (United States)

    Descioli, Peter

    2013-02-01

    The target article by Baumard et al. uses their previous model of bargaining with outside options to explain fairness and other features of human sociality. This theory implies that fairness judgments are determined by supply and demand but humans often perceive prices (divisions of surplus) in competitive markets to be unfair.

  4. Fair Value or Market Value?

    Directory of Open Access Journals (Sweden)

    Bogdan Cosmin Gomoi

    2014-12-01

    Full Text Available When taking into consideration the issue of defining the “fair value” concept, those less experimented in the area often fall in the “price trap”, which is considered as an equivalent of the fair value of financial structures. This valuation basis appears as a consequence of the trial to provide an “accurate image” by the financial statements and, also, as an opportunity for the premises offered by the activity continuing principle. The specialized literature generates ample controversies regarding the “fair value” concept and the “market value” concept. The paper aims to debate this issue, taking into account various opinions.

  5. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    This article describes how trade fairs act as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. This way, trade fairs make markets possible. Based on ongoing participant observation at book....../material, social, situational, content/appreciative, and the use value of goods, values which are then equated with a commodity exchange value in the form of price. Trade fairs frame order, but they are also events where the respective field might be reconfigurated. The contingency of personal interaction...

  6. Liquidity and Impact in Fair Markets

    OpenAIRE

    Jaisson, Thibault

    2015-01-01

    We develop a theory which applies to any market dynamics that satisfy a fair market assumption on the nullity of the average profit of simple market making strategies. We show that for any such fair market, there exists a martingale fair price which corresponds to the average liquidation value (at the ask or the bid) of an infinitesimal quantity of stock. We show that this fair price is a natural reference price to compute the ex post gain of limit orders. Using only the fair market assumptio...

  7. FAIR VALUE IMPLICATIONS ON ROMANIAN CAPITAL MARKET

    OpenAIRE

    Ciprian-Dan COSTEA

    2014-01-01

    Fair value generated intense debate during the last years, as the financial turmoil influenced many economies and capital markets, including the Romanian ones, too. Some researchers and professionals consider fair value in charge with the financial crisis and they ask for historical cost accounting basis for financial reporting. Fair value has its supporters, too. They consider that fair value reflects the effects of changes in market conditions when they take place, and accounting informatio...

  8. Trade Fairs, Markets and Fields

    DEFF Research Database (Denmark)

    Moeran, Brian

    2011-01-01

    This working paper takes as its starting point the work of the German economic sociologist, Jens Beckert, and his call for empirical investigations into how intentionally rational actors reach decisions under conditions when they do not know what is best to do. It describes how trade fairs act...... as a framing mechanism that enables participants to come together for the exchange of goods and services and to perceive themselves as acting in a social field. Fairs frame the contacts people make and sustain as networks; the institutional rules and social norms guiding their behaviour there; and the values...... and cognitive frames that they bring to bear and negotiate with other participants. They make actors aware of a ‘mutual correspondence’ in their interpretation of the goods in which they deal and of the social situations in which engage for the sake of such trade. Trade fairs both configure fields and make...

  9. 36 CFR 223.60 - Determining fair market value.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Determining fair market value... Determining fair market value. The objective of Forest Service timber appraisals is to determine fair market value. Fair market value is estimated by such methods as are authorized by the Chief, Forest Service...

  10. 25 CFR 700.119 - Establishment of fair market value.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Establishment of fair market value. 700.119 Section 700... value. (a) General. The Commission shall establish the amount of fair market value to be offered to the... recommendations as to the fair market value of the habitations and/or improvements; or (2) The fair market value...

  11. PRICE FAIRNESS PERCEPTION ON ASIATIC MARKETS

    OpenAIRE

    Elisabeta Ioanăș

    2012-01-01

    The purpose of this paper is to show the perception of the price fairness in the literature. I made a small comparison between the European and the Asiatic markets. Price is an important key of the marketing mix. On the daily basis, the price fairness is perceived differently from one user to another. Also other researchers states that the price has a great influence on the perceived value and on buying intentions for a product and through this paper can be seen that the culture influences th...

  12. 7 CFR 760.5 - Fair market value of milk.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Fair market value of milk. 760.5 Section 760.5... Farmers for Milk § 760.5 Fair market value of milk. (a) The county committee shall determine the fair market value of the affected farmer's normal marketings, which, for the purposes of this subpart, shall...

  13. 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...

  14. Fair market value: taking a proactive approach.

    Science.gov (United States)

    Romero, Richard A

    2008-04-01

    A valuation report assessing the fair market value of a contractual arrangement should include: A description of the company, entity, or circumstance being valued. Analysis of general economic conditions that are expected to affect the enterprise. Evaluation of economic conditions in the medical services industry. Explanation of the various valuation approaches that were considered. Documentation of key underlying assumptions, including revenue and expense projections, projected profit, and ROI.

  15. 7 CFR 3565.353 - Affirmative fair housing marketing.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Affirmative fair housing marketing. 3565.353 Section... fair housing marketing. As a condition of the guarantee, the lender must ensure that the lender and borrower are in compliance with the approved Affirmative Fair Housing Marketing Plan. This plan must be...

  16. 41 CFR 51-2.7 - Fair market price.

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Fair market price. 51-2.7... WHO ARE BLIND OR SEVERELY DISABLED § 51-2.7 Fair market price. (a) The Committee is responsible for determining fair market prices, and changes thereto, for commodities and services on the Procurement List. The...

  17. 23 CFR 710.709 - Determination of fair market value.

    Science.gov (United States)

    2010-04-01

    ... RIGHT-OF-WAY AND REAL ESTATE Concession Agreements § 710.709 Determination of fair market value. (a) Fair market value may be determined either on a best value basis, highest net present value of the... 23 Highways 1 2010-04-01 2010-04-01 false Determination of fair market value. 710.709 Section 710...

  18. 24 CFR 200.625 - Affirmative fair housing marketing plan.

    Science.gov (United States)

    2010-04-01

    ... Regulations § 200.625 Affirmative fair housing marketing plan. Each applicant for participation in FHA housing... information indicating his affirmative fair housing marketing plan to comply with the requirements set forth... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Affirmative fair housing marketing...

  19. 23 CFR 710.707 - Fair market value.

    Science.gov (United States)

    2010-04-01

    ... 23 Highways 1 2010-04-01 2010-04-01 false Fair market value. 710.707 Section 710.707 Highways... REAL ESTATE Concession Agreements § 710.707 Fair market value. A highway agency shall receive fair market value for any concession agreement involving a federally funded highway. ...

  20. 25 CFR 700.61 - Fair market value.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Fair market value. 700.61 Section 700.61 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.61 Fair market value. Fair market value shall mean the value...

  1. 50 CFR 34.7 - Fair market value appraisals.

    Science.gov (United States)

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Fair market value appraisals. 34.7 Section... (CONTINUED) THE NATIONAL WILDLIFE REFUGE SYSTEM REFUGE REVENUE SHARING WITH COUNTIES § 34.7 Fair market value... procedures in order to estimate the fair market value of each area as a whole. The evaluation will be...

  2. Fair market value vs. net investment

    International Nuclear Information System (INIS)

    Lagassa, G.K.

    1991-01-01

    This paper reports that among the 300 some hydro electric power stations coming up for relicensing in the 1990s, some of them will certainly be taken over by the federal government or by competing license applications. Under prevailing interpretations of net investment value contained in the Federal Power Act, it is entirely likely that companies who lose a hydro station this way will go substantially uncompensated. Professional appraisal techniques for determining fair market value of property could produce substantially higher payments for lost hydro stations and may be a more appropriate standard for such applications

  3. 75 FR 61842 - Fair Credit Reporting Affiliate Marketing Regulations

    Science.gov (United States)

    2010-10-06

    ... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Fair Credit Reporting Affiliate Marketing... concerning the following information collection. Title of Proposal: Fair Credit Reporting Affiliate Marketing... person from using certain information received from an affiliate to make a solicitation for marketing...

  4. 75 FR 77048 - Fair Credit Reporting Affiliate Marketing Regulations

    Science.gov (United States)

    2010-12-10

    ... received from an affiliate to make a solicitation for marketing purposes to the consumer, unless the... DEPARTMENT OF THE TREASURY Office of Thrift Supervision Fair Credit Reporting Affiliate Marketing... Proposal: Fair Credit Reporting Affiliate Marketing Regulations. OMB Number: 1550-0112. Form Number: N/A...

  5. Political risk in fair market value estimates

    International Nuclear Information System (INIS)

    Gruy, H.J.; Hartsock, J.H.

    1996-01-01

    Political risk arises from unstable governments, commercial establishments and infrastructure as well as labor unrest. All these factors vary from country to country and from time to time. Banks and insurance companies quantify these risks, but they are reluctant to divulge their opinions for fear of alienating possible customers that have been assigned a high risk. An investment in a fixed property such as an oil and gas lease, concession or other mineral interest is subject to political risk. No one will deny that money to be received several years in the future has a greater value today in a country with a stable government, stable tax regime, a sound economy and reliable labor force than in a Third World country where a revolution is brewing. Even in stable countries, the risk of tax law changes, exorbitant environmental production regulations and cleanup costs may vary. How do these factors affect fair market value and how are these calculations made? An important consideration discussed in this paper is the treatment of capital investments

  6. 7 CFR 3560.626 - Affirmative Fair Housing Marketing Plan.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Affirmative Fair Housing Marketing Plan. 3560.626 Section 3560.626 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING... § 3560.626 Affirmative Fair Housing Marketing Plan. On-farm labor housing must meet the requirements of...

  7. Stark laws and fair market value exceptions: an introduction.

    Science.gov (United States)

    Siebrasse, Paul B

    2007-01-01

    This article will focus on one aspect of complexity in modern healthcare, namely the implications of Stark laws and other fraud and abuse provisions, including anti-kickback statutes and HIPAA. Also, this article explores the prevalence of fair market value as an exception in the Stark laws and discusses the meanings of those exceptions. Finally, the article explores basic approaches to assessing fair market value, including cost, income, and marketing approaches.

  8. Tourist offer and tourist fair: Marketing approach

    Directory of Open Access Journals (Sweden)

    Berber Ivana

    2007-01-01

    Full Text Available Nowadays, the main aim of tourism system, which is an important part of economy, is a preservation and an improvement of itself supply, as well as connection with demand. As there are many of promotion activities, it requests their adequate observation. Fair activities, as one of the possible ways of promotion, have its own advantages, especially in total tourism product promotion. This paper is focused on importance and role of tourism fairs in continuously achievement of tourism system goals.

  9. PREPARING A MARKETING STRATEGY

    OpenAIRE

    Grönholm, Eija

    2010-01-01

    The objective of this thesis was to prepare a marketing strategy for Living City Centre of Kotka Association. The work was implemented with the members of the association and the executive director Reijo Saksa. Living City Centre of Kotka Association was founded in spring 2006 for promoting living, enjoyable and safe centers in the City of Kotka. The association has two permanent employees. The main duties are managing the Kotka market places and promoting the stakeholder connections betw...

  10. Fair Trade: Social Regulation in Global Food Markets

    Science.gov (United States)

    Raynolds, Laura T.

    2012-01-01

    This article analyzes the theoretical and empirical parameters of social regulation in contemporary global food markets, focusing on the rapidly expanding Fair Trade initiative. Fair Trade seeks to transform North/South relations by fostering ethical consumption, producer empowerment, and certified commodity sales. This initiative joins an array…

  11. Fair Market Rents (Fair Market Rents For The Section 8 Housing Assistance Payments Program) - National Geospatial Data Asset (NGDA)

    Data.gov (United States)

    Department of Housing and Urban Development — This dataset and map service provides information on Fair Market Rents (FMRs). FMRs are primarily used to determine payment standard amounts for the Housing Choice...

  12. Do you know the fair market value of quality?

    Science.gov (United States)

    Johnson, Jen

    2009-10-01

    To develop a physician compensation package that includes fair-market-value incentive payments for their efforts to improve healthcare quality, a hospital first needs to: Evaluate current market data on quality incentive payments. Be familiar with the existing regulatory guidelines related to paying for quality. Understand the requirements for complying with the regulations.

  13. Setting Fair Prices – Fundamental Principle Of Sustainable Marketing

    OpenAIRE

    Cătoiu, Iacob; Vrânceanu, Diana Maria; Filip, Alina

    2010-01-01

    In commercial area, the price has a major importance, being frequently considered among the main criteria used in buying decision process. Price fairness derives from equity theory and it is focused on assuring in a transaction a reasonable report between the customer’s sacrifice and the value offered by the seller. In three marketing experiments we have evaluated customers’ fairness perceptions of differential prices, this tactic being frequently used by sellers. One important finding was th...

  14. Fair Trade in Sustainable Development. The Potential for Fair Trade Market Growth in Poland

    Directory of Open Access Journals (Sweden)

    Grażyna Śmigielska

    2015-11-01

    Full Text Available The paper presents the concept of Fair Trade, which is considered an alternative to conventional trade, and becomes increasingly popular in the Western countries. In addition, some results of empirical research, conveyed in Poland and aimed at diagnosis and assessment of Fairtrade products market, are provided. Fair trade is analysed not only in the broad theoretical context which shows its contribution to sustainable development and relation to corporate social responsibility, but also in the framework of supply chains management. The benefits from the Fairtrade label, including transaction costs reduction are indicated. The assumption is that to achieve them, consumer acceptance of the idea and willingness to buy Fairtrade products are necessary. The empirical research was focused on answering the question whether a market niche for Fairtrade goods exists in Poland and how to develop it by the means of communication tools. The market niche, although very small, has been identified and described. It is apparent that, in order to develop it, a public policy, aimed at raising the awareness of Fair Trade idea, is necessary as well as marketing activities like social marketing Internet campaigns and better and more prominently products display.

  15. 77 FR 69651 - Final Fair Market Rents for the Housing Choice Voucher Program for Small Area Fair Market Rent...

    Science.gov (United States)

    2012-11-20

    ... the Housing Choice Voucher Program for Small Area Fair Market Rent Demonstration Program Participants... Authorities (PHAs) participating in the Small Area FMR Demonstration. SUMMARY: Section 8(c)(1) of the United... Housing Choice Voucher (HCV) Program for those PHAs selected to participate in the Small Area FMR...

  16. 24 CFR 888.115 - Fair market rents for existing housing: Manner of publication.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fair market rents for existing..., SECTION 202 DIRECT LOAN PROGRAM, SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811... MARKET RENTS AND CONTRACT RENT ANNUAL ADJUSTMENT FACTORS Fair Market Rents § 888.115 Fair market rents...

  17. A cut above: building the market for fair trade timber

    Energy Technology Data Exchange (ETDEWEB)

    MacQueen, Duncan

    2008-02-15

    Unlike coffee and cotton, timber has yet to become a fair trade commodity. But now its time has come. Rights over forest resources are increasingly ceded to small-scale community forest enterprises (CFEs), as large-scale industrial logging is now largely discredited in the sustainable development context. The fair trade emphasis on just pricing for poorer producers is exactly what CFEs need as incentive to invest in sustainable forest management — and secure environmental and poverty reduction benefits at one stroke. With fair trade timber, CFEs could boost their entrepreneurial capacity using democratic business models with in-built social and environmental responsibility. The Fair Trade Labelling Organizations International and Forest Stewardship Council are exploring the ways and means through a new partnership, but more is needed. Consumers must be made aware of why paying higher prices is key to creating CFE incentives for sustainable forest management and poverty reduction. Time and money are needed for consumer education and installing fair trade timber in producer country forest policies, market segregation and procurement policies at all levels.

  18. Determining the fair market value of gas plants

    International Nuclear Information System (INIS)

    Severs, K.H.F.

    1999-01-01

    Issues regarding ownership and transfer arrangements of natural gas processing facilities are reviewed. Means by which to determine the worth of a processing plant (capacity, throughput, process fees, plant limitation, reservoir capability, gathering system capacity, production to reserve ratios), the valuation process and the risks to consider are also examined. In the final analysis the mark of fair market value is a successfully completed negotiation. It should represent a win-win situation for both the plant owner and the gas producer

  19. Correct fair market value calculation needed to avoid regulatory challenges.

    Science.gov (United States)

    Dietrich, M O

    1997-09-01

    In valuing a physician practice for acquisition, it is important for buyers and sellers to distinguish between fair market value and strategic value. Although many buyers would willingly pay for the strategic value of a practice, tax-exempt buyers are required by law to consider only the fair market value in setting a bid price. Valuators must adjust group earnings to exclude items that do not apply to any willing seller and include items that do apply to any willing seller to arrive at the fair market value of the practice. In addition, the weighted average cost of capital (WACC), which becomes the discount rate in the valuation model, is critical to the measure of value of the practice. Small medical practices are assumed to have few hard assets and little long-term debt, and the WACC is calculated on the basis of those assumptions. When a small practice has considerable debt, however, this calculated WACC may be inappropriate for valuing the practice. In every case, evidence that shows that a transaction has been negotiated "at arm's length" should stave off any regulatory challenge.

  20. 78 FR 38070 - 30-Day Notice of Proposed Information Collection: Affirmative Fair Housing Marketing (AFHM) Plan

    Science.gov (United States)

    2013-06-25

    ... Information Collection: Affirmative Fair Housing Marketing (AFHM) Plan AGENCY: Office of the Chief Information Officer, HUD. ACTION: Notice. SUMMARY: HUD has submitted the proposed information collection requirement... Title of Information Collection: Affirmative Fair Housing Marketing (AFHM) Plan. OMB Approval Number...

  1. The evolution of fairness in a biological market.

    Science.gov (United States)

    André, Jean-Baptiste; Baumard, Nicolas

    2011-05-01

    Human beings universally express a concern for the fairness of social interactions, and it remains an open question that which ultimate factors led to the evolution of this preference. Here, we present a model accounting for the evolution of fairness on the basis of individual selection alone. We consider a simple social interaction based on the Dictator Game. Two individuals, a "proposer" and a "responder," have an opportunity to split a resource. When they have no choice but to interact together, the most powerful (here the proposer) reaps all the profits and fairness cannot evolve. Partner choice is the key lever to overcome this difficulty. Rather than just two individuals, we consider a population composed of two classes of individuals (either proposers or responders), and we allow the responders to choose their partner. In such a "biological market," fairness evolves as an "equilibrium price," resulting from an ecological equivalent of the law of supply and demand. If a class is disadvantaged by the chosen resource partition (i.e., if it frequently receives less than half of the resource), it is outcompeted by the other one, and automatically becomes rarer. This rarity grants it an advantage on the market, which yields in turn to the evolution of a more favorable partition. Splitting the resource into two identical halves, or more generally in a way that equalizes the payoffs of the two classes, is then the only evolutionarily stable outcome. Beyond human fairness, this mechanism also opens up new ways of explaining the distribution of benefits in many mutualistic interactions. No Claim to original U.S. government works.

  2. 48 CFR 3052.228-92 - Fair market value of aircraft (USCG).

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Fair market value of... PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 3052.228-92 Fair market value of aircraft... clause: Fair Market Value of Aircraft (DEC 2003) For purposes of the clause entitled “Loss of or Damage...

  3. 25 CFR 700.121 - Statement of the basis for the determination of fair market value.

    Science.gov (United States)

    2010-04-01

    ... Statement of the basis for the determination of fair market value. At the time of the initiation of... which the offer of fair market value is made. (c) A recital of the amount of the offer and a declaration... property and is not less than the fair market value of the property as determined on the basis of the...

  4. 20 CFR 416.1246 - Disposal of resources at less than fair market value.

    Science.gov (United States)

    2010-04-01

    ... at less than fair market value. (a) General. (1) An individual (or eligible spouse) who gives away or sells a nonexcluded resource for less than fair market value for the purpose of establishing SSI or Medicaid eligibility will be charged with the difference between the fair market value of the resource and...

  5. 36 CFR 18.5 - May property be leased without receiving fair market value rent?

    Science.gov (United States)

    2010-07-01

    ... without receiving fair market value rent? 18.5 Section 18.5 Parks, Forests, and Public Property NATIONAL... leased without receiving fair market value rent? Property may be leased under this part only if the lease requires payment of rent to the government equal to or higher than the property's fair market value rent...

  6. 48 CFR 1252.228-71 - Fair market value of aircraft.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Fair market value of....228-71 Fair market value of aircraft. As prescribed in (TAR) 48 CFR 1228.306-70(a) and (c), insert the following clause: Fair Market Value of Aircraft (OCT 1994) For purposes of the clause entitled “Loss of or...

  7. 48 CFR 1352.228-74 - Fair market value of aircraft.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Fair market value of... Fair market value of aircraft. As prescribed in 48 CFR 1328.310-70(e) and 48 CFR 1328.310-70(g) insert the following in all applicable contracts for leased aircraft: Fair Market Value of Aircraft (APR 2010...

  8. Estimating fair-market value for hydrocarbon producing properties

    International Nuclear Information System (INIS)

    Garb, F.A.

    1996-01-01

    The generally accepted appraisal methods used to evaluate hydrocarbon properties and prospects were described. Fair-market-value (FMV) estimates have been used in the petroleum industry in attempts to protect a purchaser against an unwise acquisition, or conversely, to establish a just price to compensate a seller. Four methods were identified for determining FMV for hydrocarbon producing properties. They are: (1) comparative sales, (2) rule of thumb, (3) income forecast, and (4) replacement cost. The differences between oil and gas FMV and real estate FMV were explained

  9. Fair

    CERN Multimedia

    2005-01-01

    The 'Presses Polytechniques Universitaires Romandes' is organising a book exhibition. The major topics covered will be science and technology. The fair will take place in the foyer of the main building (building 60), and will be open from 10am - 4pm on 5th July 2005.

  10. 24 CFR 888.111 - Fair market rents for existing housing: Applicability.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fair market rents for existing... DIRECT LOAN PROGRAM, SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES PROGRAM) SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM-FAIR MARKET...

  11. 24 CFR 888.113 - Fair market rents for existing housing: Methodology.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Fair market rents for existing... DIRECT LOAN PROGRAM, SECTION 202 SUPPORTIVE HOUSING FOR THE ELDERLY PROGRAM AND SECTION 811 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES PROGRAM) SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM-FAIR MARKET...

  12. 36 CFR 223.280 - Waiver of fees and/or fair market value.

    Science.gov (United States)

    2010-07-01

    ... fees and/or fair market value. The Forest Service waives the collection of fees otherwise required... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Waiver of fees and/or fair market value. 223.280 Section 223.280 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF...

  13. Mirror, mirror on the wall--evaluating Fair Market Value for manufacturer-physician consulting arrangements.

    Science.gov (United States)

    Eaton, Fred; Reid, Jaimee

    2010-01-01

    Pharmaceutical and medical device manufacturers contract with thousands of physicians each year, and struggle to comply with the Fair Market Value requirements of the Anti-Kickback Statute's "personal services" safe harbor. Consultant arrangements between physicians and manufactures have come under increasing scrutiny by regulators. In 2007, the five leading Hip & Knee manufacturers entered into settlement agreements related to their contract practices with physician consultants. Government sources do not provide guidance for calculating Fair Market Value; however, this article recommends four principles to use when evaluating Fair Market Value methodologies.

  14. Fair value: actuarial accounting for the markets... or for the accountants?

    OpenAIRE

    Jerman, Lambert

    2013-01-01

    Fair value accounting under IAS-IFRSs is often presented as market accounting that results from expression of the financial requirements of business management and accounting practice. By showing that fair value has the features of actuarial accounting, and is the product of a conceptual shift made necessary by the contemporary context and thus in dissonance with certain aspects of current accounting practice, this article demonstrates that fair value accounting in fact represents an opportun...

  15. 76 FR 12985 - Request for Comments on Trend Factor Methodology Used in the Calculation of Fair Market Rents

    Science.gov (United States)

    2011-03-09

    ... Trend Factor Methodology Used in the Calculation of Fair Market Rents AGENCY: Office of the Assistant... used to calculate the trend factor component of the Fair Market Rent estimates. SUMMARY: Section 8(c)(1... comment regarding the manner in which HUD calculates the trend factor used in the Fair Market Rent (FMR...

  16. MARKET FAIRNESS IN ISLAMIC ECONOMICS LAW AND ETHICS: A Study on Modern and Traditional Market Regulations in Indonesia

    Directory of Open Access Journals (Sweden)

    Mustapa Khamal Rokan

    2015-06-01

    Full Text Available This study has been motivated by unfair market conditions in the form of marginalization of traditional markets in Indonesia due to unequal competition with the modern market. This article tries to find a fair legal formulation to maintain the existence of a small market (traditional. To find the legal formulation, the author attempts to discuss market regulation in Indonesian legislation, analyzed and found it to be optimized to create a fair market arrangements in the perspective of Islamic law. This study propose a paradigm that the market functions not only as an business institution but also as religious and social institutions based on brotherhood which requires mutual respect and responsibility. There are prescriptive law to maintain the existence of traditional markets in Indonesia, which optimizes the concept of ownership as a form of common ownership and optimize the regulation of cooperation between the traditional and the modern market economy based on the doctrine of Islamic law.

  17. Concepts of price fairness: empirical research into the Dutch coffee market

    NARCIS (Netherlands)

    Drs. Robert Bart Gielissen; Prof. Dr. Johan Graafland

    2009-01-01

    This paper researches perceptions of the concept of price fairness in the Dutch coffee market. We distinguish four alternative standards of fair prices based on egalitarian, basic rights, capitalistic and libertarian approaches. We investigate which standards are guiding the perceptions of price

  18. Fair Market Rents For The Section 8 Housing Assistance Payments Program

    Data.gov (United States)

    Department of Housing and Urban Development — Fair Market Rents (FMRs) are primarily used to determine payment standard amounts for the Housing Choice Voucher program, to determine initial renewal rents for some...

  19. 13 CFR 124.511 - How is fair market price determined for an 8(a) contract?

    Science.gov (United States)

    2010-01-01

    ... activity must derive the estimate of a current fair market price for a new requirement, or a requirement... take into account prevailing market conditions, commercial prices for similar products or services, or data obtained from any other agency. The analysis must also consider any cost or pricing data that is...

  20. The relationship between in-store marketing and observed sales for organic versus fair trade products

    NARCIS (Netherlands)

    Herpen, van E.; Nierop, van J.E.M.; Sloot, L.M.

    2012-01-01

    To stimulate sales of sustainable products, such as organic and fair trade products, retailers need to know whether their in-store instruments effectively enhance market shares. This study uses sales data and a multilevel modeling approach to explain the market shares of sustainable products

  1. The relationship between in-store marketing and observed sales for organic versus fair trade products

    NARCIS (Netherlands)

    van Herpen, Erica; van Nierop, Erjen; Sloot, Laurens

    To stimulate sales of sustainable products, such as organic and fair trade products, retailers need to know whether their in-store instruments effectively enhance market shares. This study uses sales data and a multilevel modeling approach to explain the market shares of sustainable products

  2. Fairness Is an Emergent Self-Organized Property of the Free Market for Labor

    Directory of Open Access Journals (Sweden)

    Venkat Venkatasubramanian

    2010-06-01

    Full Text Available The excessive compensation packages of CEOs of U.S. corporations in recent years have brought to the foreground the issue of fairness in economics. The conventional wisdom is that the free market for labor, which determines the pay packages, cares only about efficiency and not fairness. We present an alternative theory that shows that an ideal free market environment also promotes fairness, as an emergent property resulting from the self-organizing market dynamics. Even though an individual employee may care only about his or her salary and no one else’s, the collective actions of all the employees, combined with the profit maximizing actions of all the companies, in a free market environment under budgetary constraints, lead towards a more fair allocation of wages, guided by Adam Smith’s invisible hand of self-organization. By exploring deep connections with statistical thermodynamics, we show that entropy is the appropriate measure of fairness in a free market environment which is maximized at equilibrium to yield the lognormal distribution of salaries as the fairest inequality of pay in an organization under ideal conditions.

  3. From the ideal market to the ideal clinic: constructing a normative standard of fairness for human subjects research.

    Science.gov (United States)

    Phillips, Trisha

    2011-02-01

    Preventing exploitation in human subjects research requires a benchmark of fairness against which to judge the distribution of the benefits and burdens of a trial. This paper proposes the ideal market and its fair market price as a criterion of fairness. The ideal market approach is not new to discussions about exploitation, so this paper reviews Wertheimer's inchoate presentation of the ideal market as a principle of fairness, attempt of Emanuel and colleagues to apply the ideal market to human subjects research, and Ballantyne's criticisms of both the ideal market and the resulting benchmark of fairness. It argues that the criticism of this particular benchmark is on point, but the rejection of the ideal market is mistaken. After presenting a complete account of the ideal market, this paper proposes a new method for applying the ideal market to human subjects research and illustrates the proposal by considering a sample case.

  4. Marketing: A Fair Opportunity for Promoting Information Literacy

    Science.gov (United States)

    Germain, Carol Anne

    2007-01-01

    Some faculty and administrators naively believe that undergraduates come to campus as information literate individuals since these students know how to use computers and the Internet. Yet, as librarians, they know that there is more to IL than surfing search engines, IMing, and word processing. So marketing IL becomes a very important task. This…

  5. A Comparative Study of Marketing Channel Multiagent Stackelberg Model Based on Perfect Rationality and Fairness Preference

    Directory of Open Access Journals (Sweden)

    Kaihong Wang

    2014-01-01

    Full Text Available This paper studies channel consisting of a manufacturer and two retailers. As a basis for comparison, the first, multiagent Stackelberg model has been structured based on perfect rationality. Further, fairness preference theory will be embedded in marketing channel multiagent Stackelberg model, and the results show that if the retailers have a jealous fairness preference, the manufacturer will reduce the wholesale price, retailers will increase the effort level, product sales will be increased, and the total channel utility and manufacturers’ utility will be pareto improvement, but the pareto improvement of retailers’ utility is associated with the interval of jealousy fairness preference coefficient. If the retailers have a sympathetic fairness preference, the manufacturer increases wholesale price, retailers reduce the effort level, and the total channel utility, manufacturer’s utility, and retailers’ utility are less than that of the no fairness preference utility.

  6. Fair Division of Costs in Green Energy Markets

    DEFF Research Database (Denmark)

    Hougaard, Jens Leth; Kronborg, Dorte; Smilgins, Aleksandrs

    2017-01-01

    This paper considers cost allocation in networks where agents are characterized by stochastic demand and supply of a non-storable good, e.g. green energy. The grid itself creates possibilities of exchanging energy between agents and we propose to allocate common costs in proportion to the economi...... gain of being part of the grid. Our model includes a set of fundamental requirements for the associated trading platform. In particular, it is argued that a suitable mechanism deviates from a traditional market. The approach is illustrated by simulations....

  7. FEMALE SHOPPERS’ OUTLOOK OF FIRMS’ FAIRNESS IN MARKETING COMMUNICATIONS AND DISTRIBUTION CHANNELS

    Directory of Open Access Journals (Sweden)

    Pranav KUMAR

    2017-05-01

    Full Text Available Consumers often experience injustice from the businesses which ignore fairness aspects in their marketing activities which can range from improper promotional campaigns to distribution bias and so on. As such, it has been of immense importance for the researchers to explicitly examine the role of virtuous marketing practices in shaping attitude of consumers. Accordingly, by means of a survey based investigation conducted with urban female consumers, this study probes the attitude of shoppers towards businesses’ ethicality in their marketing activities. Results indicate that righteousness in marketing communications and fairness in distribution channels exhibit a positive relationship with the attitude of consumers which further impacts their intentions to peruse marketers’ ethicalities while developing plans to buy cosmetics products. Furthermore, in an ethical marketing context, subjective norms and perceived behavioral control also influence consumer intentions significantly. It is also discovered that consumer lifestyle facets reflected by religiosity and women’s role and perception exert no moderating influence over the attitude-intention link. Consequently, managers are recommended to take adequate measures towards ensuring that their promotional and distributive actions are seen by the consumers as fair, reasonable and virtuous.

  8. 75 FR 27808 - Section 8 Housing Choice Voucher Program-Demonstration Project of Small Area Fair Market Rents in...

    Science.gov (United States)

    2010-05-18

    ... Voucher Program--Demonstration Project of Small Area Fair Market Rents in Certain Metropolitan Areas for.... ACTION: Notice of Demonstration Project of Small Area Fair Market Rents (FMRs) in Selected Metropolitan... topics related to small area FMRs, including how these small areas should be defined. Small area FMRs...

  9. 76 FR 33333 - Use of Small Area Fair Market Rents for Project Base Vouchers in the Dallas TX Metropolitan Area

    Science.gov (United States)

    2011-06-08

    ... DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT [Docket No. FR-5525-N-01] Use of Small Area Fair Market Rents for Project Base Vouchers in the Dallas TX Metropolitan Area AGENCY: Office of the Assistant... Small Area Fair Market Rents (SAFMRs) for Project-Based Vouchers (PBVs) located in the Dallas, TX...

  10. Fair Trade as a Solution for Inequality on the Global Market - Corporate Perspective

    OpenAIRE

    Sandra Lovric

    2016-01-01

    New alternatives to free trade are evolving at the global market; their aim is to bring more ethics and morality into the relations between the trading parties (producers, corporations and buyers). This article analyses one of such alternatives i.e. Fair Trade from the perspective of influencing change of corporate politics. Due to the rising awareness of buyers about the origin of goods and the initiatives of forcing corporations into changing their practices based on unethica...

  11. Outpatient imaging center valuations: do you need a fair-market value analysis?

    Science.gov (United States)

    Koonsman, G S

    2001-01-01

    Typically, outpatient diagnostic imaging centers are formed as partnerships between radiologists, radiologists and hospitals, and/or radiologists and diagnostic imaging center management companies. As a result of these partnership structures, the question of equity valuation frequently arises. It is not only important to understand when an independent valuation would be required, but also what "type" of valuation needs to be performed. The type of valuation may vary based upon the use of the valuation. In partnerships that involve hospitals and physicians, the federal anti-kickback statutes (fraud and abuse laws) require that all transactions between referring physicians and hospitals be consummated at fair-market value. In addition, tax-exempt hospitals that enter into partnerships with physicians are required to enter into those transactions at fair-market value or risk losing their tax-exempt status. Fair-market value is also typically the standard of value that all partnerships strive to conduct equity transactions with shareholders. Qualifications required by those who perform independent fair-market value opinions include: Proper business valuation training and focus on valuations as a primary business Focus on the healthcare industry and specifically on the valuation of diagnostic imaging centers In order to perform a reasonable business valuation analysis, the appraiser must have access to a significant amount of financial, operational and legal information. The analyst must be able to understand the history of the imaging center as well as the projected future of the center. Ultimately, a valuation is a measurement of the estimated future cash flows of the center--risk adjusted--in order to quantify the present value of those cash flows.

  12. Improved structural pricing model for the fair market price of Sukuk Ijarah in Indonesia

    Science.gov (United States)

    Rosadi, D.; Muslim

    2017-12-01

    Shariah financial products are currently developing in Indonesia financial market. One of the most important products is called as Sukuk which is commonly referred to as "sharia compliant" bonds. The type of Sukuk that have been widely traded in Indonesia until now are Sukuk Ijarah and Sukuk Mudharabah. In [1], we discuss various models for the price of the fixed-non-callable Sukuk Ijarah and provide the empirical studies using data from Indonesia Bonds market. We found that the structural model considered in [1] cannot model the market price empirically well. In this paper, we consider the improved model and show that it performs well for modelling the fair market price of Sukuk Ijarah.

  13. 26 CFR 1.664-4T - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Calculation of the fair market value of the... of the fair market value of the remainder interest in a charitable remainder unitrust (temporary). (a...) through (c). (d) Valuation. The fair market value of a remainder interest in a charitable remainder...

  14. 78 FR 25337 - Notice With Respect to List of Countries Denying Fair Market Opportunities for Government-Funded...

    Science.gov (United States)

    2013-04-30

    ...: Date of Publication. FOR FURTHER INFORMATION CONTACT: Scott Pietan, International Procurement... OFFICE OF THE UNITED STATES TRADE REPRESENTATIVE Notice With Respect to List of Countries Denying Fair Market Opportunities for Government-Funded Airport Construction Projects AGENCY: Office of the...

  15. Safe space. How you can define fair market value for medical-office building lease agreements with hospitals.

    Science.gov (United States)

    Murray, Chuck

    2007-04-01

    When entering into office-space lease agreements with hospitals, physician practice administrators need to pay close attention to the federal antikick-back statute and the Stark law. Compliance with these regulations calls for adherence to fair market value and commercial reasonableness--blurry terms open to interpretation. This article provides you with a framework for defining fair market value and commercial reasonableness in regard to real-estate transactions with hospitals.

  16. A model of determining a fair market value for teaching residents: who profits?

    Science.gov (United States)

    Cullen, Edward J; Lawless, Stephen T; Hertzog, James H; Penfil, Scott; Bradford, Kathleen K; Nadkarni, Vinay M; Corddry, David H; Costarino, Andrew T

    2003-07-01

    Centers for Medicare & Medicaid Services (CMS) Health Resources and Services Administration Children's Hospitals Graduate Medical Education (GME) Payment Program now supports freestanding children's teaching hospitals. To analyze the fair market value impact of GME payment on resident teaching efforts in our pediatric intensive care unit (PICU). Cost-accounting model, developed from a 1-year retrospective, descriptive, single-institution, longitudinal study, applied to physician teachers, residents, and CMS. Sixteen-bed PICU in a freestanding, university-affiliated children's teaching hospital. Pediatric critical care physicians, second-year residents. Cost of physician opportunity time; CMS investment return; the teaching physicians' investment return; residents' investment return; service balance between CMS and teaching service investment margins; economic balance points; fair market value. GME payments to our hospital increased 4.8-fold from 577 886 dollars to 2 772 606 dollars during a 1-year period. Critical care physicians' teaching opportunity cost rose from 250 097 dollars to 262 215 dollars to provide 1523 educational hours (6853 relative value units). Residents' net financial value for service provided to the PICU rose from 245 964 dollars to 317 299 dollars. There is an uneven return on investment in resident education for CMS, critical care physicians, and residents. Economic balance points are achievable for the present educational efforts of the CMS, critical care physicians, and residents if the present direct medical education payment increases from 29.38% to 36%. The current CMS Health Resources and Services Administration Children's Hospitals GME Payment Program produces uneven investment returns for CMS, critical care physicians, and residents. We propose a cost-accounting model, based on perceived production capability measured in relative value units and available GME funds, that would allow a clinical service to balance and obtain a fair

  17. 7 CFR 905.8 - Prepare for market.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Prepare for market. 905.8 Section 905.8 Agriculture... TANGELOS GROWN IN FLORIDA Order Regulating Handling Definitions § 905.8 Prepare for market. Prepare for market means to wash, grade, size, or place fruit (whether or not wrapped) into any container whatsoever...

  18. Microbiological evaluation of sweet pies marketed fairs in special city Goiânia-GO

    Directory of Open Access Journals (Sweden)

    Edmar Soares Nicolau

    2014-02-01

    Full Text Available The sweet pies are widely consumed in special fairs in Goiânia-GO city. In general they are marketed in inadequate way, without refrigeration and most of times without any protection against various types of contaminants, including microbial contamination that can cause food toxi-infections to consumers. This study aimed to evaluate the microbiological quality of pies sold in 105 stalls in 23 special fair city of Goiânia, and also the impact of training on the Good Manufacturing Practices (GMP in the quality of these products. The micro-organisms investigated were those required the by standard microbiological: Salmonella, fecal coliforms, Bacillus cereus and Staphylococcus coagulase positive. We also observed the temperature exposure of these foods on newsstands. We analyzed 259 samples in total, with 209 in the first stage, before the training of the fairground, and 50 in the second, after qualifying for the fair dealers in GMP. Pies sweets collected before training of fair dealers were considered unfit for consumption because it contains health indicators above the recommended limit (65.6% with fecal coliforms, 20.6% Staphylococcus coagulase positive and 16.8% with Bacillus cereus. In samples collected after training there was an improvement in the indices (28,0% contained coliforms, 14,0% Staphylococcus coagulase positive and 28,0% of Bacillus cereus, all above the limit set. None samples had Salmonella in both steps. It can be concluded that with the training of fair dealers there was an improvement in the microbiological quality of these products. These results reinforce the need for training of the fairground and the impact it can have on the quality of the products. The storage temperatures pies ranged from –5.3ºC to 28.7ºC in first step and –3.6ºC to 24.0ºC in the second. The presence of the refrigerated was not sufficient to maintain the optimal temperature (to 10 ° C for storage of pies.

  19. Market survey on traditional medicine of the third month fair in Dali Prefecture in Yunnan Province, South West China.

    Science.gov (United States)

    Zhang, Dequan; Duan, Lizhen; Zhou, Nong

    2014-01-01

    The Third Month Fair in Dali is a historical festival and fair. The market of traditional medicine (TM) is one of the main parts in the fair, which has important influence on local and peripheral people. In this study, approaches of ethnobotany, pharmacognosy, and participatory rural appraisal were used in market survey. Twenty-six druggists were selected randomly as informants and their TMs were recorded. As a result, 427 TMs were recorded including 362 plant medicines, 33 animal medicines, 13 mineral medicines and 19 unidentified medicines. Xinyi, Shanza and Gancao were the most popular medicines due to their popular usages, whereas Sanqi, Tianma and Renshen were relatively fewer in this investigation probably owing to high price and limited output. The plant medicines were from medicinal plants of 117 families belonged to Angiosperm, Gymnospermae, Pteridophyta, Bryophyta, Lichenes and Fungi. Asteraceae, Apiaceae and Fabaceae provided the maximum numbers of TMs successively. Moreover, these TMs were mainly from the cultivated especially familiar TMs, which reflected significant progress in utilization and conservation of medicinal resource in China. Medicinal market in the Third Month Fair is the most important traditional bazaar in Yunnan province. This study systematically surveyed TMs in the fair for the first time, analyzing and revealing resource compositions and current market situations. These newly gathered data provided precious information for development of medicine cultivation, resource protection and market management as well as further pharmacognostical, pharmacological and clinical researches.

  20. Fair Trade as a Solution for Inequality on the Global Market - Corporate Perspective

    Directory of Open Access Journals (Sweden)

    Sandra Lovric

    2016-03-01

    Full Text Available New alternatives to free trade are evolving at the global market; their aim is to bring more ethics and morality into the relations between the trading parties (producers, corporations and buyers. This article analyses one of such alternatives i.e. Fair Trade from the perspective of influencing change of corporate politics. Due to the rising awareness of buyers about the origin of goods and the initiatives of forcing corporations into changing their practices based on unethical treatment of workers in the 3rd world countries, alternative ways of trade are becoming part of traditional corporate environment in the free trade chain. By elaborating fundamental principles of certification process, the article gives an answer to the question of creation of added ethical value in the aspect of positioning corporations in the “new economy”.

  1. 41 CFR 102-75.315 - Are appraisers authorized to consider the effect of historic covenants on the fair market value?

    Science.gov (United States)

    2010-07-01

    ... authorized to consider the effect of historic covenants on the fair market value? 102-75.315 Section 102-75... market value? Yes, appraisers are authorized to consider the effect of historic covenants on the fair market value, if the property is in or eligible for listing in the National Register of Historic Places. ...

  2. THE FAIR VALUE – REPRESENTATION OF THE MARKET VALUE IN ACCOUNTING. TRENDS AND PERSPECTIVES IN ROMANIAN ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    Marinela-Daniela Manea

    2011-06-01

    Full Text Available The market value, as a method of measuring the right value, also provides the highest objectivity due to the fact that it is based on information exterior to the entity, impossible to influence in anyway. For the fair value of a product to be equivalent to the market value, a prerequisite needs to be followed: the market must be perfect, namely organized and active. In this case, the evaluation’s type is mark et to market. In certain fields, the active’s market existence is clearly difficult (for instance for the derived products or specialized, unique assets etc. In such situations – imperfect market – we will valorize that specific good by calculating its fair value by using an evaluation technique, an alternative technique in the absence of a price set by the market. There are two possible approaches: the first one belongs to the analogy method; the second approach belongs to valuing an asset using the modeling technique also known as market to model. The method of determining the value of an asset by analogy or similarity is theoretically valid, but in practice this is difficult, since the notion of similar characteristics is often difficult to establish and prove. This article proposes a valuation of the market value concept based on Romanian realities - legal, accounting practices in that area,and taking into account the existing fiscal limitations.

  3. 76 FR 24082 - Notice With Respect to List of Countries Denying Fair Market Opportunities for Government-Funded...

    Science.gov (United States)

    2011-04-29

    ..., suppliers, or bidders in foreign government-funded airport construction projects. DATES: Effective Date... to U.S. products, suppliers, or bidders in connection with airport construction projects of $500,000... Fair Market Opportunities for Government-Funded Airport Construction Projects AGENCY: Office of the...

  4. 77 FR 23791 - Notice With Respect to List of Countries Denying Fair Market Opportunities for Government-Funded...

    Science.gov (United States)

    2012-04-20

    ..., suppliers, or bidders in foreign government-funded airport construction projects. DATES: Effective Date... to U.S. products, suppliers, or bidders in connection with airport construction projects of $500,000... Fair Market Opportunities for Government-Funded Airport Construction Projects AGENCY: Office of the...

  5. The development of a market for sustainable coffee in the Netherlands: Rethinking the contribution of fair trade

    NARCIS (Netherlands)

    Ingenbleek, P.T.M.; Reinders, M.J.

    2013-01-01

    In recent years, researchers have observed the process of mainstreaming Fair Trade and the emergence of alternative sustainability standards in the coffee industry. The underlying market dynamics that have contributed to these developments are, however, under-researched. Insight into these dynamics

  6. The economic value of fair use in copyright law: counterfactual impact analysis of fair use policy on private copying technology and copyright markets in Singapore

    OpenAIRE

    Ghafele, Roya; Gibert, Benjamin

    2012-01-01

    The counterfactual impact analysis of fair use amendments in Singapore undertaken here demonstrates that flexible fair use policy positively influences growth rates in private copying technology industries. In 2010, five years after the policy intervention, Singapore’s fair use amendments are correlated with a 3.33% increase in value-added (as % of GDP) for private copying technology industries. Prior to the amendment of fair use policies, private copying technology industries experienced - 1...

  7. Preparing for a new market reality

    DEFF Research Database (Denmark)

    Lindgren, Peter; Clemmensen, Suberia

    .  The research and literature in the area of business models is a relatively young phenomenon (Osterwalder, Pigneur & Tucci, 2005; Hamel and Prahalad, 1990; Hamel, 2006), whilst the research on green business models appears scarce.  Therefore, this paper will use as a basis, our idea of what is meant by Green......Enterprises in the Danish household sector stand at the forefront of a new market reality.  New product systems, new regulations and new partner relationships point to a transition towards innovating for a business model -  a business model that is green.  In this transition, a great deal...... of innovation opportunities lie open for those enterprises ready to fill identified gaps through developing their own green business models within the new market reality of low-carbon.  In 2006, the household sector was the second largest consumer of final energy consumption after the transportation sector...

  8. Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures

    OpenAIRE

    Ulf Mohrmann; Jan Riepe; Ulrike Stefani

    2013-01-01

    Although the role of auditing is to increase the reliability of financial statements, surprisingly little is known about addressees’ perceptions of the auditor-client relationship. Using a sample of more than 1,000 U.S. bank-years from 2008 to 2011, we analyze the economic consequences of the joint announcement of audit fees and the level breakdown of fair value assets. We confirm prior findings that audit fees are higher for banks with larger proportions of Level 3 fair values. Moreover, we ...

  9. 7 CFR 3560.104 - Fair housing.

    Science.gov (United States)

    2010-01-01

    ... DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS Borrower Management and Operations Responsibilities § 3560... Housing Marketing Plan. (1) Borrowers with housing projects that have four or more rental units must prepare and maintain an Affirmative Fair Housing Marketing Plan (AFHMP) as defined in 24 CFR part 200...

  10. Nature of events and alcohol-related content in marketing materials at a university freshers' fair: a summative content analysis.

    Science.gov (United States)

    Fuller, A; Fleming, K M; Szatkowski, L; Bains, M

    2017-12-15

    The transition to university is a potentially influential time upon students' drinking behaviour. This study explored the nature of activities and alcohol-related content in marketing materials from student-led societies and local businesses provided to students, at a university freshers' fair in the UK. All marketing materials handed out at the fair were collected across the 5-day event in September 2015. Written and visual content was analysed using a summative qualitative content analysis. Most student-led societies promoted social events they were hosting (n = 530), most of which took place in a drinking venue or referred to drinking (n = 335). Only four explicitly alcohol-free events were promoted. Student-led societies also promoted activities relating to their interest, e.g. sports training (n = 519), a small proportion of which had references to drinking and drinking venues (n = 54). Three societies provided promotional handouts from local bars or nightclubs. Local bars, pubs and nightclubs promoted events they hosted (n = 81) as well as alcoholic drink promotions (n = 79) and alcohol branded advertising (n = 22), albeit infrequently for the latter. In the first week of university, students are exposed to alcohol-related events, promotions and advertising, which may act as an incentive to participate in drinking. © The Author(s) 2017. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com

  11. Efficiency versus fairness: the evaluation of labor market policies by economists and laypeople

    NARCIS (Netherlands)

    Haferkamp, A.; Fetchenhauer, D.; Belschak, F.; Enste, D.

    2009-01-01

    The present study examines the criteria used by economic laypeople (N = 380 German citizens) and economists (N = 80 professors or postgraduates in economics) in judging reform measures as illustrated by policies of governmental labor market intervention policies. Results reveal substantial

  12. Preparing for the Market. Teacher Edition. Fashion Buying Series.

    Science.gov (United States)

    Collins, Cindy

    This teacher's guide presents material for a unit on preparing for the retail fashion market. Content focuses on merchandise plans, computing open-to-buy, computing turnover, the components of a model stock plan, and criteria used when selecting a supplier. The guide contains 5 objectives, 6 group learning activities keyed to the objectives, 21…

  13. Higher Education and Youth Preparation for the Labour Market: the ...

    African Journals Online (AJOL)

    This paper examines the role of higher institutions of learning, especially university, in preparing youth for the labour market. Human capital formation has been described as a pre-condition for the success of any nation. One important institution that entrepreneurs in both public and private sectors of the economy rely on for ...

  14. Energy Collectives: a Community and Fairness based Approach to Future Electricity Markets

    DEFF Research Database (Denmark)

    Moret, Fabio; Pinson, Pierre

    2018-01-01

    for the community reflects prosumers' preferences. We show that community members can be influenced by a supervisory third-party in charge of interfacing with the market and system operator and of guaranteeing the collective common agreements. We simulate a number of test cases and we apply typical principles from......While power system organization has evolved from a hierarchical structure to a more decentralized model, electricity markets are still not up to date with the ongoing transformation towards more consumer-centric economies. As Information and Communication Technologies (ICT) are broadly adopted......, they allow prosumers to have a more proactive role in power system operation. This work introduces the concept of energy collectives, as a community-based electricity market structure. We find that when prosumers are allowed to share energy at community level, overall electricity procurement...

  15. Professional preparation in physical education: changing labor market and competence

    Directory of Open Access Journals (Sweden)

    Go Tani

    2013-09-01

    Full Text Available Professional preparation is indeed a complex and dynamic process because it involves a number of interacting elements, which change in time. The objective of the present essay is to analyze the professional preparation in physical education, with the focus on the relation between the very dynamic labor market and the required competence of the professionals to deal with the associated demands. There is no doubt that the professional preparation must not aim to train professionals to merely repeat means for solving practical problems, but professionals with the capacity to repeat the process of solving problems. Consequently, professional preparation programs need to be formative instead of informative and prepare professionals capable of using scientific thinking and method to solve practical problems of intervention.

  16. INA's Preparations for Liberalised Energy Market and Privatisation

    International Nuclear Information System (INIS)

    Dragicevic, T.; Kolundzic, S.

    2001-01-01

    Before opening of the market, energy entities must carry out numerous preparations in order to be ready for challenges of a competitive environment. Some preparations refer to legal and organisational issues, but many of them encompass reengineering of business processes, cost reduction schemes and various improvement measures aimed at maintenance or acquisition of a competitive advantage. INA is actively pursuing some of the above measures, but now, by the end of 2001, we also have to deal with preparations for privatisation. These two processes have some important common elements, competitiveness being certainly one of them. INA must work toward improving its competitive strength in the gas sector, in refining, in marketing of oil products, but also in various supporting activities. However, there are constraints that we have to observe, mainly related to social issues.(author)

  17. CASE STUDY: Peru — Fair-market activists build a competitive ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2010-12-16

    Dec 16, 2010 ... At that time, Peru was instituting a tough new structural adjustment program ... As the study points out, the real “challenge was not to supervise the market, ... education and travel policies added to the agency's reputation as an ...

  18. Figuring what’s fair: The cost of equity capital for renewable energy in emerging markets

    International Nuclear Information System (INIS)

    Donovan, Charles; Nuñez, Laura

    2012-01-01

    The appropriate cost of capital for a renewable energy project depends upon an accurate measure of investment risk. Employing the conceptual framework of a commonly accepted asset pricing model, we analyze the risk faced by renewable energy investors in large emerging markets. We find that firms in Brazil, China and India expose multinational investors to the same risk as investing in emerging markets generally. The risk to domestic investors in those same firms ranges from substantially below-average to above-average, depending upon the country. The results are robust across several model versions and statistical techniques. With an eye toward government efforts to encourage the deployment of renewable energy in developing countries, we establish a range of estimates for the required return on equity capital in this fast-growing and politically important economic sector.

  19. Cold Preparation of Heroin in a Black Tar Market.

    Science.gov (United States)

    Roth, Alexis M; Armenta, Richard F; Wagner, Karla D; Strathdee, Steffanie A; Goldshear, Jesse L; Cuevas-Mota, Jazmine; Garfein, Richard S

    2017-07-29

    Black tar heroin is typically prepared for injection with heat which decreases the risk of HIV transmission by inactivating the virus. We received reports that persons who inject drugs (PWID) in Tijuana, Baja California, Mexico, a black tar heroin market, were using only water to dissolve heroin. Because Tijuana abuts San Diego County, CA, United States, we undertook the present analyses to determine the prevalence of this practice among PWID in San Diego, California. PWID completed quarterly behavioral assessments and serological testing for blood-borne viruses. Bivariate and multivariable logistic regression models were constructed to assess for individual, social, and structural correlates of preparing heroin without heat within the preceding 6 months. Nearly half of black tar heroin users (149/305) reported they had prepared heroin without heat within 6 months. In multivariable analysis, cold preparation was independently associated with younger age (10 year decrease; AOR = 1.25; 95% CI 1.03, 1.53), more drug injecting acquaintances (per 5 acquaintance increase; AOR = 1.05; 95% CI 1.01, 1.09) and prefilled syringe use (injecting drugs from syringes that are already filled with drugs before purchase; AOR = 1.86; 95% CI 1.14, 3.02). Conclusions/Importance: To our knowledge, this is the first paper to report that PWID living in a black tar heroin market are preparing heroin without heat. Additional research is needed to determine whether this is an endemic practice or PWID are engaging in new forms of drug preparation in response to changes in the environment.

  20. 26 CFR 1.664-4 - Calculation of the fair market value of the remainder interest in a charitable remainder unitrust.

    Science.gov (United States)

    2010-04-01

    ... by multiplying the net fair market value (as of the appropriate valuation date) of the property... valuation date is, in the case of an inter vivos transfer, the date on which the property is transferred to... rate in the case of transfers for which the valuation date is after April 30, 1989, or 10 percent in...

  1. Price fairness

    OpenAIRE

    Diller, Hermann

    2013-01-01

    Purpose – The purpose of this article is to integrate the various strands of fair price research into a concise conceptual model. Design/methodology/approach – The proposed price fairness model is based on a review of the fair pricing literature, incorporating research reported in not only English but also German. Findings – The proposed fair price model depicts seven components of a fair price: distributive fairness, consistent behaviour, personal respect and regard for the partner, fair dea...

  2. 29 CFR 780.150 - Scope and limits of “preparation for market.”

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Scope and limits of âpreparation for market.â 780.150... STANDARDS ACT General Scope of Agriculture Preparation for Market § 780.150 Scope and limits of “preparation for market.” “Preparation for market” is also named as one of the practices which may be included in...

  3. GasFair and Power '99 and the Ontario Competitive Power Conference: proceedings of the 8. annual natural gas and electricity market conference

    International Nuclear Information System (INIS)

    1999-01-01

    The 47 presentations at Enerdata's 1999 annual conference and trade show were divided between the GasFair and Power '99 Natural Gas and Electricity Market Conference, and the Ontario Competitive Power Conference. The four major sessions of GasFair and Power '99 included the: (1) gas track, (2) power track, (3) gas and power, and (4) forums and workshops. In general, the papers reviewed the recent activities in the natural gas and electric power industry in North America. The presentations highlighted the recent changes that are occurring as a result of deregulation and new environmental policies. The North American electric power and natural gas industry are moving towards competition. Most market participants will benefit from this change because it creates a more level playing field. Several papers also discussed issues regarding the long-term outlook for new Canadian gas supplies to eastern and midwest markets. Some of the other topics discussed included issues regarding the impact of basis tradin g, tools of the energy marketer, and the advantages of pipeline planning. The challenges facing Ontario Hydro to diversify their existing power generation and to use natural gas for power generation in order to meet energy demand was also discussed. tabs., figs

  4. GasFair and Power '99 and the Ontario Competitive Power Conference: proceedings of the 8. annual natural gas and electricity market conference

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-07-01

    The 47 presentations at Enerdata's 1999 annual conference and trade show were divided between the GasFair and Power '99 Natural Gas and Electricity Market Conference, and the Ontario Competitive Power Conference. The four major sessions of GasFair and Power '99 included the: (1) gas track, (2) power track, (3) gas and power, and (4) forums and workshops. In general, the papers reviewed the recent activities in the natural gas and electric power industry in North America. The presentations highlighted the recent changes that are occurring as a result of deregulation and new environmental policies. The North American electric power and natural gas industry are moving towards competition. Most market participants will benefit from this change because it creates a more level playing field. Several papers also discussed issues regarding the long-term outlook for new Canadian gas supplies to eastern and midwest markets. Some of the other topics discussed included issues regarding the impact of basis trading, tools of the energy marketer, and the advantages of pipeline planning. The challenges facing Ontario Hydro to diversify their existing power generation and to use natural gas for power generation in order to meet energy demand was also discussed. tabs., figs.

  5. Integrating English for Specific Purposes Courseware into Task-Based Learning in a Context of Preparing for International Trade Fairs

    Science.gov (United States)

    Tsai, Shu-Chiao

    2013-01-01

    This study reports on integrating courseware for participating in international trade fairs into English for specific purposes (ESP) instruction at a technical university in Taiwan. An Information and Communication Technology (ICT) approach combining courseware integration with Task Based Learning (TBL), was adopted. Evaluation of implementing…

  6. The impact of fair trade

    NARCIS (Netherlands)

    Ruben, R.

    2008-01-01

    Twenty years ago, Fair Trade started as an effort to enable smallholder producers from developing countries to successfully compete in international markets. Better access to market outlets and stable prices are considered key principles for sustainable poverty reduction and stakeholder

  7. The Lessons of the PFF Concerning the Job Market. Preparing Future Faculty. Occasional Paper.

    Science.gov (United States)

    DeNeef, A. Leigh

    This paper discusses the effectiveness of the Preparing Future Faculty (PFF) program in equipping graduate students for the realities of the academic job market. It reviews the experiences of Duke University (North Carolina) with the PFF program and the effect that PFF has had on preparing graduate students to enter the job market as new faculty.…

  8. How fair is fair trade?

    NARCIS (Netherlands)

    Maseland, Robbert; Vaal, Albert de

    2001-01-01

    This paper investigates to what extent fair trade programmes, are indeed ‘fair’. This is accomplished by comparing fair trade with free trade and protectionist trade regimes on their compliance of the criteria set by the fair trade movement itself. This comparison is made using comparative cost

  9. Preparing Europe for a single market in energy

    International Nuclear Information System (INIS)

    Anon.

    1990-01-01

    By the end of 1992 a ''single market'' in the European Community should be in place. While the energy sector was not included in the ''White Paper'' which planned the single market, it soon became obvious that it could not be excluded. The single market in energy is intended to integrate energy supply in the member states and remove barriers to trade. It has been calculated that these barriers cost the Community 20-30 billion ecus ($15-20 billion) every year. Removing the barriers will result in much greater competition within the energy market. The Commission published a working document, the internal energy market, in May 1988. This report described the real and potential obstacles to the single energy market for each of the principal energy sources and suggested priorities which should be addressed. The strategy suggested in the report is outlined here, and recent developments briefly reviewed. (author)

  10. Marketingová komunikace fair trade

    OpenAIRE

    Nídlová, Michaela

    2013-01-01

    This thesis focuses on how fair trade and its brand are communicated on the market. The theoretical part describes the basic concepts of marketing, marketing communication and marketing research. The practical part describes the general meaning of fair trade and its main principles and goals. The following section is devoted to the analysis of recent marketing activities. The main research investigates the level of knowledge of fair trade among Czech consumers. The conclusion summarizes the r...

  11. Preparing Marketing for the Future: Strategic Marketing Challenges for Continuing Education

    Science.gov (United States)

    Fong, James

    2013-01-01

    Today's programs and delivery methods in continuing education for the adult student are evolving due to changing needs, competition, and new markets and technologies. The marketing infrastructure, including staffing, budgeting, and processes such as customer relationship marketing and market research, must be in alignment with changing needs.

  12. Analysis of International Accounting Regulations with Regards to Fair Value

    Directory of Open Access Journals (Sweden)

    Diana COZMA IGHIAN

    2010-08-01

    Full Text Available Unifying the economical-financial information at an international level represents today, within the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards and from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements infinancial statements prepared around the globe.

  13. Social marketing ethics: report prepared for the National Social Marketing Centre

    OpenAIRE

    Eagle, L.; National Social Marketing Centre

    2009-01-01

    This report has been developed by Professor Lynn Eagle from the Bristol Social Marketing Centre, Bristol Business School University of West of England with contributions from\\ud staff at the National Social Marketing Centre.

  14. Safety of herbal preparations on the Dutch market

    NARCIS (Netherlands)

    Martena, M.J.

    2010-01-01

    The use and availability of herbal preparations covered by food law is increasing in the Netherlands and in other European Member States. Correspondingly, safety concerns relating to herbal preparations are growing as well. The aim of the present PhD project was therefore to review the toxicity of

  15. The natural gas industry getting prepared for the competitive market

    International Nuclear Information System (INIS)

    Karbenn, F.; Schenk, S.

    1999-01-01

    The European Internal Market for natural gas is drawing near, and although the European Directive passed on 11 May 1998 provides for step-wise deregulation, it is expected that in Germany the phase of transition for the gas industry will be as comparatively short as it was for the electric power industry. The contribution here is intended to outline the expected consequences for the gas industry in EC member states and particularly in Germany, and to indicate strategies for managing upcoming risks. The instruments discussed in the article will gain in importance with increasing liberalisation of the markets. (orig./CB) [de

  16. 7 CFR 51.705 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.705 Section 51.705 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... § 51.705 Fairly firm. Fairly firm as applied to common oranges, means that the fruit may be slightly...

  17. 7 CFR 51.1831 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.1831 Section 51.1831 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Florida Tangerines Definitions § 51.1831 Fairly firm. Fairly firm means that the...

  18. 7 CFR 51.774 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.774 Section 51.774 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Florida Grapefruit Definitions § 51.774 Fairly firm. Fairly firm means that the...

  19. 7 CFR 51.2843 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.2843 Section 51.2843 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Fairly firm. Fairly firm means that the onion may yield slightly to moderate pressure but is not...

  20. 7 CFR 51.1012 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.1012 Section 51.1012 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Persian (Tahiti) Limes Definitions § 51.1012 Fairly firm. Fairly firm means that the fruit is...

  1. 7 CFR 51.3204 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.3204 Section 51.3204 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Bermuda-Granex-Grano Type Onions Definitions § 51.3204 Fairly firm. Fairly firm...

  2. 7 CFR 51.1167 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.1167 Section 51.1167 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... Standards for Grades of Florida Oranges and Tangelos Definitions § 51.1167 Fairly firm. Fairly firm as...

  3. 7 CFR 51.643 - Fairly firm.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly firm. 51.643 Section 51.643 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing...) Definitions § 51.643 Fairly firm. Fairly firm means that the fruit may be slightly soft, but not bruised, and...

  4. Market readiness report : status of preparation for Ontario's competitive retail electricity market

    International Nuclear Information System (INIS)

    2002-01-01

    The Ontario Energy Board (OEB) assumes a leadership role in the electricity sector to ensure the readiness of retail participants in Ontario's competitive electricity market. The Market Readiness Project Team is instrumental in this activity. The team, led by the Independent Electricity Market Operator, provides information and advice regarding the technical readiness of the retail industry, with particular focus on the readiness of distributors to carry out their important functions in a competitive market. This report provides an assessment of the team regarding the industry's technical readiness based on information as of December 14, 2001. The status of retail market readiness was reviewed in terms of the viability of the design of the new competitive market and on the status of Ontario distributors in enabling a competitive market. The workplan for the remaining industry activities needed to achieve market opening were then summarized along with the contingency arrangements for any distributors that are not ready for market opening. Based on several projections, an estimated 88 per cent of Ontario contracts will be served by a distributor starting on a May 1, 2002 market opening. tabs., figs., appendices

  5. FAIR VALUE: UTILITY AND LIMITS

    OpenAIRE

    Valentin Gabriel Cristea

    2015-01-01

    This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing mode...

  6. Open auctioning of nuclear drawing rights: a fair way out from regulated tariffs on the mass market

    International Nuclear Information System (INIS)

    Finon, D.

    2008-12-01

    The author presents a tariff approach which will consider the nuclear assets of the French operator as a property belonging to the French citizens who accepted the development of these equipment and who, as consumers, have already largely paid these assets. He describes this market mechanism which would assign drawing rights to all competitors. This mechanism is inspired by the VVP Spanish instrument, bidding or auctioning instruments implemented in different countries, and the EDF's drawing right assignment mechanism. He highlights and discusses the benefits and drawbacks of such an instrument

  7. European Energy Integration in East European Countries: Real Necessity to Assure Fair Market prices for Energy Resources

    Directory of Open Access Journals (Sweden)

    Augustin IGNATOV

    2016-06-01

    Full Text Available In order to assure energy, and therefore, economic stability of East European States (hereafter EES there should be undertaken visible steps towards deeper energetic integration of the region under the coordination of EU. In such a way there will be considerably strengthened the regional economic security through creating functional mechanisms of solving current and potential energy issues including diversification of supplies and fairer market prices. Moreover, it will be possible to develop and implement more effectively energy infrastructure projects. Deeper and more functional energy integration in EES will create favorable preconditions of fostering the states’ economic development. Also, there will be considerably reduced the macroeconomic risks which could possible occur as a result of the struggle of interests of importing and supplying countries. The current paper is intended to underline the most important weaknesses in terms of energy security of EES and exemplify how efficient these problems could be tackled by cumulating common countries’ efforts in the sector. Also, it highlights the shortcomings of EU energy policy in EES and how these affect the economic prospective of the countries. Finally, it is remarked that EES need a common energy market in order to strengthen their negotiation positions in relation with supplying countries.

  8. Climate Change and Agriculture: Can market governance mechanisms reduce emissions from the food system fairly and effectively?

    Energy Technology Data Exchange (ETDEWEB)

    Garnett, Tara

    2012-05-15

    Climate and agriculture are inextricably linked: the climate affects agricultural production and is itself affected by agricultural emissions. Agriculture is responsible for 30 per cent of global greenhouse gas emissions. How agriculture is practised therefore has significant potential for mitigating climate change, for providing food security and for improving the livelihoods of millions of food producers worldwide. There is growing interest in the use of market governance mechanisms for tackling climate change by giving the financial incentives to make the kinds of changes that are required. But how widely are these mechanisms being used in agriculture, and are they effective in reducing emissions? What impact do they have on adaptation and other aspects of sustainable development? Are they able to balance the competing demands of producers and consumers, the environment and food security? The key messages emerging from this study are that economic measures have a vital part to play within this regulatory context, but they need to be designed with care. To be effective, emissions from food production and consumption must be addressed together. If not, emissions reduced in one region will simply be displaced elsewhere. A balance needs to be struck by applying a mix of approaches – regulatory, economic, voluntary, and information: no single measure will be effective in achieving emissions reductions on its own. 'Soft' measures, such as voluntary agreements and information have a part to play in providing an enabling context for action, but they must be backed up by 'harder' regulatory or economic measures. Regulation, in the form of a cap on emissions, is a prerequisite for other market governance measures to function well. To be effective, MGMs need to consider the social, cultural and economic context within which they operate.

  9. Book fair

    CERN Multimedia

    2006-01-01

    The Swiss academic publishing house 'Presses Polytechniques Universitaires Romandes'will be presenting its most recent scientific and technical publications at a book fair in the lobby of the Main Building (60) from 10 a.m. to 4 p.m. on Thursday 28 September 2006.

  10. Market readiness update : updated status of preparations for Ontario's competitive retail electricity market

    International Nuclear Information System (INIS)

    2002-01-01

    The Market Readiness Project Team of the Ontario Energy Board (OEB) is instrumental in ensuring the readiness of retail participants in Ontario's competitive electricity market. The team, led by the Independent Electricity Market Operator (IMO), provides information and advice regarding the technical readiness of the retail industry, with particular focus on the readiness of distributors to carry out their roles in a competitive market. This report provides an assessment of the team regarding the industry's technical readiness based on information as of April 24, 2002. In January 2002, the Ontario Government announced that it would open the electricity industry to competition on May 1, 2002. 54 of Ontario's 94 licensed electricity distributors claimed they were ready to offer retail choice by May 1. As of March 2002, about 858,000 customers (or 20 per cent of Ontario's 4.2 million customers) had signed a retail electricity contract with one of 9 active electricity retailers. By April 2002, 73 distributors, representing 93 per cent of Ontario's customers signed a contract with a retailer. Those customers who choose not to sign a contract will continue to receive service from their distributor but at energy prices set hourly by the IMO. It is expected that after May 1, the transition to a competitive market will proceed for several weeks as distributors progress through their billing cycles. 7 tabs., 2 figs

  11. Fair innings.

    Science.gov (United States)

    Bognar, Greg

    2015-05-01

    In many societies, the aging of the population is becoming a major problem. This raises difficult issues for ethics and public policy. On what is known as the fair innings view, it is not impermissible to give lower priority to policies that primarily benefit the elderly. Philosophers have tried to justify this view on various grounds. In this article, I look at a consequentialist, a fairness-based, and a contractarian justification. I argue that all of them have implausible implications and fail to correspond to our moral intuitions. I end by outlining a different kind of consequentialist justification that avoids those implications and corresponds better to our considered moral judgments. © 2014 John Wiley & Sons Ltd.

  12. U.S. Residential Photovoltaic (PV) System Prices, Q4 2013 Benchmarks: Cash Purchase, Fair Market Value, and Prepaid Lease Transaction Prices

    Energy Technology Data Exchange (ETDEWEB)

    Davidson, C.; James, T. L.; Margolis, R.; Fu, R.; Feldman, D.

    2014-10-01

    The price of photovoltaic (PV) systems in the United States (i.e., the cost to the system owner) has dropped precipitously in recent years, led by substantial reductions in global PV module prices. This report provides a Q4 2013 update for residential PV systems, based on an objective methodology that closely approximates the book value of a PV system. Several cases are benchmarked to represent common variation in business models, labor rates, and module choice. We estimate a weighted-average cash purchase price of $3.29/W for modeled standard-efficiency, polycrystalline-silicon residential PV systems installed in the United States. This is a 46% decline from the 2013-dollar-adjusted price reported in the Q4 2010 benchmark report. In addition, this report frames the cash purchase price in the context of key price metrics relevant to the continually evolving landscape of third-party-owned PV systems by benchmarking the minimum sustainable lease price and the fair market value of residential PV systems.

  13. Volatility as a downside of fairness

    OpenAIRE

    Leibfried, Peter; Zimmermann, Marc-Daniel

    2008-01-01

    Accounting Standards increasingly require financial instruments such as stocks, derivatives and structured products to be measured at fair value. As fair values represent a financial instrument's market value, price fluctuations find their way into financial statements. Even though fair value measurement provides useful information about the current value of a corporation's assets, it also increases the volatility of earnings.

  14. Detection and identification of "new" beta-agonists in black-market preparations

    NARCIS (Netherlands)

    van Ginkel LA; Stephany RW; van Rossum HJ; Visser T; den Engelsman T; de Jong APJM; Jacquemijns M; Zomer G

    1992-01-01

    In several "black-market" used for growth promotion preparations new compounds were found belonging to the group of N-phenylethanolamines with structures very similar to compounds known to be used for veal calf and cattle production, the so called beta-agonists. The two most important

  15. Enzymes of industrial purpose - review of the market of enzyme preparations and prospects for its development

    Directory of Open Access Journals (Sweden)

    A. A. Tolkacheva

    2017-01-01

    Full Text Available Microbial enzyme preparations are increasingly replacing conventional chemical catalysts in a number of industrial processes. Such drugs, in addition to environmental friendliness and high activity, have a number of advantages over enzyme preparations of vegetable and animal origin, namely: the production of microbial enzymes in bioreactors is easily controlled and predictable; excreted microbiological enzymes are more stable than intracellular animals and plant enzymes; the genetic diversity of microorganisms makes it possible to produce enzyme preparations with a wide range of specificity; microbiological enzymes can be synthesized year-round, in contrast to the production of plant enzymes, which is often seasonal. The leaders of the world market of enzymes are proteases and amylases, which account for 25% and 15%, respectively. Over the past five years, the world market for carbohydrases, including mainly amylases, cellulases and xylanases, has been the fastest growing segment of the enzyme market with an aggregate annual growth rate of more than 7.0%. Another major product of the industrial enzyme market, which has a great potential for growth, is lipases. From the point of view of designation, the main part is represented by food and food enzymes. The Russian market continues to be unsaturated - the current supply is not able to meet the needs of the Russian feed and food industry in enzyme preparations. Enzyme preparations of domestic producers are in demand in forage production, while food industrial enterprises prefer imported products. The most significant enterprises in the enzymatic industry in Russia at the moment are Sibbiofarm, AgroSistema, Agroferment. In the light of the Russian policy of increasing food security, the development of the domestic enzyme industry is an extremely topical task.

  16. Small Area Fair Market Rent

    Data.gov (United States)

    Department of Housing and Urban Development — Due to the increasing demand for more localized rents for a variety of purposes, HUD is making Small Area FMRs for all metropolitan areas available. Small Area FMRs...

  17. FAIR VALUE: UTILITY AND LIMITS

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel Cristea

    2015-05-01

    Full Text Available This paper presents the utility and the limits of the fair value. We believe that any new product must be tried and tested before being imposed on the market and must be accepted by all potential users and those who will be affected, directly or indirectly and its advantages, disadvantages, risks, its cost must be predetermined and analyzed in a comprehensive and objective.We ask: Do financial statements at fair value meet users' expectations? The requirement to use fair value pricing model that was carrying was not accompanied by a parallel examination of its impact on the presentation of accounts.

  18. Nuclear power development in Russia. Russia's energy industry preparing for the free market economy

    International Nuclear Information System (INIS)

    Anon.

    1993-01-01

    The energy industry in Eastern Europe is preparing for the free market economy. The ambitions goal is to get fit and prepared for joining the free market economy as a competitor, and within the shortest possible time at that, struggling against the sharp wind of change that will blow, and trying to make the best of actually very unfavourable economic and political conditions. Priority has been given to privatisation of power plants and electricity networks, and to a speedy connection to the Western grids. However, all parties concerned are well aware that this task cannot be accomplished out of Russia's own resources alone. Whether the economy in Russia can be put on a stable footing and develop stable structures will depend on the development and efficient use of nuclear power, as the most important resources of Russia's energy industry are concentrated in the eastern part of the country, while 70% of electricity generation and demand is concentrated in the European part. (orig.) [de

  19. The Role of Education in Preparing Graduates for the Labor Market in the GCC Countries

    OpenAIRE

    Lynn A. Karoly

    2010-01-01

    In the 21st century knowledge economy, education plays an increasingly important role in preparing new labor market entrants for the workforce and providing skill upgrading throughout the working career. The vital role of education is propelled by the rapid pace of technological change, as well as the interdependent, global economy, forces that together demand a workforce with the capacity for leadership, problem solving, and collaboration and communication in a wide range of economic sectors...

  20. Prepare SME in Facing AEC 2015 through English Training Program to Obtain the Export Market

    Directory of Open Access Journals (Sweden)

    Rianto Nurcahyo

    2015-09-01

    or the effect of two nominal variables and to measure the relation strength of each variable with other nominal variable (C as the coefficient of contingency. From the chi square method, difference from the SME before and after the Export English course training is expected to be found. The training will use classroom method. The title of this study is prepare SME in Facing AEC 2015 through English training program to obtain the export market.

  1. An Empirical Study on the Determinants of Management’s De cision for Reporting Long Term Non - Financial Assets at Fair Value in Companies Listed on Borsa Istanbul Equity Market

    OpenAIRE

    Hikmet Ulusan

    2014-01-01

    This study is to examine the determinants of management’s fair value choice decision for reporting long term non-financial assets in companies listed on “Borsa Istanbul Equity Market” whose financial statements have to be prepared under International Accounting Standards / Inte rnational Financial Reporting Standards and thus Turkey Accounting Standards / Turkey Financial Reporting Standards. In this study, Watts and Zimmerman’s Positive Accounting Theory met...

  2. Financial fairness and conditional indexation

    NARCIS (Netherlands)

    Kleinow, T.; Schumacher, J.M.

    2017-01-01

    Collective pension contracts can generate advantages for their participants by implementing forms of risk sharing. To ensure the continuity of a collective scheme, it has to be monitored whether the contracts offered to participants are financially fair in terms of their market value. When risk

  3. Financial Fairness and Conditional Indexation

    NARCIS (Netherlands)

    Kleinow, Torsten; Schumacher, Hans

    2015-01-01

    Collective pension contracts can generate advantages for their participants by implementing forms of risk sharing. To ensure the continuity of a collective scheme, it has to be monitored whether the contracts offered to participants are financially fair in terms of their market value. When risk

  4. Pension accounting and fair value

    OpenAIRE

    Napier, Christopher

    2007-01-01

    The chapter reviews the applicability of the fair value measurement concept to pension assets and liabilities, concluding that difficulties are likely to arise in measuring pension liabilities at far value, owing to the absence of well-developed markets for such liabilities.

  5. The preparation of the deaf instructor and the work market: a necessary relation

    Directory of Open Access Journals (Sweden)

    Ana Cláudia T. Dornelles

    2013-06-01

    Full Text Available The work market is a field of extreme importance and concern towards the society, such being the case, the training of the worker must be constantly present in the labor life of this worker. Before this, we question ourselves about the existing relation between the training of the instructor and the work market for the deaf and how this occurs. By means of the investigation of the speech about the identity, the deafness and the work we seek to understand the constitution of the deaf workers performing a semi - structured interview with a deaf adult. This study allowed us a better clearing about the professional preparation of the deaf people, making such as inquiries about the relationship existing between the training of the deaf instructor and the market of work to be best exemplified. Through the interview we could elucidate our personal and academic questionings and realize the importance of this insertion and of its pairs in the work market, just as the methods that could and/ or should be used for this to occur.

  6. A proposal to correct external effects in the coffee market: a tax on regular coffee and tea to subsidise the fair trade coffee

    OpenAIRE

    Galarraga, Ibon; Markandya, Anil

    2006-01-01

    This paper justifies the need to introduce a tax on regular coffee drinkers in the UK to subsidise the fair trade/organic coffee production. This policy will allow to take full account of the negative external effect of regular coffee production while internalising the positive effect of fair trade initiatives. Designing such a policy is possible and the benefits of it can be calculated. This paper shows how. Propuesta para corregir las externalidades en el mercado de café: un impuesto sobre ...

  7. Prepare SME in Facing AEC 2015 Through English Training Program to Obtain the Export Market

    OpenAIRE

    Nurcahyo, Rianto; Harahap, Raja Halim; Gharnaditya, Didiet

    2015-01-01

    Entering the era of globalization, better known as free market requires every individual to prepare reliable resources, especially in the field of Science and Technology. In order to master these demands, adequate knowledge is required in dealing with the demands of a globalized world that is full of competition. In this regard, the role of the English language is required both in mastering communication technologies and to interact directly; moreover, the presence of the media especially the...

  8. The Entrepreneur Fair: Fifth Grade Student Businesses

    Science.gov (United States)

    Moore, Teresa

    2010-01-01

    In twenty years of teaching, the author has never been involved in a project that sparked as much enthusiasm from students, parents, the administration, and other teachers as the Entrepreneur Fair. In an effort to challenge students to become entrepreneurs, the author developed a one-day market called the Entrepreneur Fair at Stonewall Elementary…

  9. FAIR VALUE ILLUSTRATED IN OMFP 1802/2014

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2016-06-01

    Full Text Available The fair value of assets is calculated from the evidence of market data through an assessment by authorized appraisers, according to law. The fair value of tangible assets is calculated based on their market value, based on information that we would use market participants in setting asset price. The fair value is determined by reference to one of the following: a market value, for those financial instruments for which a reliable market easily identify. b a value resulting from models and generally accepted valuation techniques for financial instruments that can not easily identify a reliable market, so these models and valuation techniques to ensure a reasonable approximation of market value.

  10. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    OpenAIRE

    Argilés bosch, Josep M.a; Aliberch, Anna Sabata; Blandón, Josep García

    2012-01-01

    This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make...

  11. 7 CFR 51.315 - Fairly well formed.

    Science.gov (United States)

    2010-01-01

    ... Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946... Standards for Grades of Apples Definitions § 51.315 Fairly well formed. “Fairly well formed” means that the...

  12. Validity and Fairness

    Science.gov (United States)

    Kane, Michael

    2010-01-01

    This paper presents the author's critique on Xiaoming Xi's article, "How do we go about investigating test fairness?," which lays out a broad framework for studying fairness as comparable validity across groups within the population of interest. Xi proposes to develop a fairness argument that would identify and evaluate potential fairness-based…

  13. 76 FR 53882 - Proposed Information Collection; Comment Request; Trade Fair Certification Program Application

    Science.gov (United States)

    2011-08-30

    ... companies by introducing them to key international trade fairs where they can achieve their export... trade fair, and to ensure that the fair is a good marketing opportunity for U.S. companies. II. Method...

  14. Are the FAIR Data Principles Fair?

    OpenAIRE

    Dunning, Alastair; de Smaele, Madeleine; Boehmer, Jasmin

    2017-01-01

    Presentation given at IDCC17 about FAIR data research done by Research Data Services of TU Delft, on 22nd February 2018. Relates to practice paper: Dunning, Alastair, de Smaele, Madeleine, & Böhmer, Jasmin. (2017, January 31). Are the FAIR Data Principles fair?. Zenodo. http://doi.org/10.5281/zenodo.321423  Relates to data-set: Dunning, A.C. (Alastair); de Smaele, M.M.E. (Madeleine); Böhmer, J.K. (Jasmin) (2017) Evaluation of data repositories based on the FAIR Principles for ...

  15. Fair value accounting – pros and cons

    OpenAIRE

    Gorgieva-Trajkovska, Olivera; Temjanovski, Riste; Koleva, Blagica

    2016-01-01

    Fair value accounting continues to be a topic of significant interest and debate among the preparers and users of financial information. Fair value continues to be an important measurement basis in financial reporting. It provides information about what an entity might realize if it sold an asset or might pay to transfer a liability. In recent years, the use of fair value as a measurement basis for financial reporting has been expanded, even as the debate over its usefulness to stakeholders c...

  16. FAIR VALUE MEASUREMENT UNDER IFRS 13

    Directory of Open Access Journals (Sweden)

    COZMA IGHIAN DIANA

    2015-07-01

    Full Text Available The IFRS 13, „Fair Value Measurement”, was first published in May 2011 and it applies to annual reporting periods that begin on or after January 1st 2013; this standard comes as a result of shared efforts on the part of the IASB and the FASB to develop a convergent framework regarding fair value measurement. The main purpose of this paper is to describe the main provisions of the IFRS 13 regarding fair value measurement, with a special emphasis on key concepts found throughout the standard, which refer to the principal market, the most advantageous market, the highest and best use, valuation techniques, and value hierarchy.

  17. Beyond school inclusion: Secondary school and preparing for labour market inclusion for young people with disabilities in Spain

    OpenAIRE

    Pallisera, Maria; Vilà Suñé, Montserrat; Fullana Noell, Judit

    2012-01-01

    Research analysing good practices in the area of labour market inclusion for people with disabilities shows that the role of the secondary school is fundamental in improving employment opportunities. The aim of this article is to analyse to what extent secondary education in Spain prepares young people with learning difficulties for later inclusion in society and the labour market. Results from studies into good practices in secondary education have established which educational characteristi...

  18. Proceedings of the 11. annual North American natural gas and electricity market conference and trade show : GasFair power 2002. CD-Rom ed.

    International Nuclear Information System (INIS)

    2002-01-01

    The electricity market is undergoing changes, from deregulation to competition and convergence. This conference provided an opportunity for North American natural gas and electricity industries representatives and stake holders to share their views concerning the many challenges, issues and opportunities in this field. Emerging market developments, issues and strategies are some of the topics discussed during this conference and trade show. The organizers placed emphasis on energy purchasers and managers, and the opportunities facing them for the improvement of their company's financial health by means of savings on natural gas costs and electricity purchases. In addition, there are several opportunities for improved energy efficiency and technologies and integrated energy and risk management programs which were all discussed. The economic challenges and opportunities arising from the supply, demand, marketing and pricing for gas and power products and services facing energy marketers, traders, producers, utilities and transporters were addressed. A detailed and practical examination of ways by which energy consumers can address issues of volatile gas and power prices was provided. Effective, cost saving purchasing options and risk management strategies and tools, contracting, outsourcing, aggregating and cost-effective energy management programs were also explored. In all, approximately 900 delegates attended the conference and trade show from all across Canada and the United States. refs., tabs., figs

  19. 1, 2, 3 ... FAIR !

    International Nuclear Information System (INIS)

    Sturm, C.; Sharkov, B.; Stoecker, H.

    2010-01-01

    The Facility for Antiproton and Ion Research FAIR at Darmstadt/Germany will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented forefront research in hadron, nuclear, atomic and plasma physics and applied sciences. The start version of FAIR, the so called Modularized Start Version includes a basic accelerator as well as three experimental modules - 1, 2, 3 FAIR!

  20. Papers of a Canadian Institute conference : Western electricity markets forum : Are you prepared for regulatory restructuring and standard market design?

    International Nuclear Information System (INIS)

    2003-01-01

    This forum on western electricity markets presented the latest information concerning several challenges facing the electricity markets of both Western Canada and the United States. Corporate leaders and industry regulators addressed a number of issues. Among them, the California Independent System Operator presented its views on the Standard Market Design initiative which has the potential to alter the dynamics of power markets in Canada and the United States. The creation of a new International Organization for Standardization (ISO) structure for Alberta's deregulated power markets was discussed by both the Power Pool of Alberta and the Alberta Department of Energy. The outlook for electricity price volatility in the west was examined in a presentation by BP Energy Canada. The prospect for transmission links between Alberta and other western states and provinces was the topic of presentations made by ATCO Electric and AltaLink. The future of the power generation in Alberta was discussed by TransAlta, EPCOR, and ENMAX. In addition, there were two case studies presented from the California Energy Commission and the Independent Electricity Market Operator (IMO) of Ontario concerning the progress made to date on electricity deregulation. A look at lessons to be learned from other jurisdictions was also included. A total of sixteen presentations were made at this forum, of which five have been indexed separately for inclusion in this database. refs., tabs., figs

  1. Beyond School Inclusion: Secondary School and Preparing for Labour Market Inclusion for Young People with Disabilities in Spain

    Science.gov (United States)

    Pallisera, Maria; Vila, Montserrat; Fullana, Judit

    2012-01-01

    Research analysing good practices in the area of labour market inclusion for people with disabilities shows that the role of the secondary school is fundamental in improving employment opportunities. The aim of this article is to analyse to what extent secondary education in Spain prepares young people with learning difficulties for later…

  2. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    Directory of Open Access Journals (Sweden)

    Josep M.a Argilés bosch

    2012-01-01

    Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

  3. VALUATION TECHNIQUES USED IN FAIR VALUE MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAS

    2013-12-01

    Full Text Available Valuation of assets and liabilities involves significant judgements and estimates, especially when fair value measurement is required. Currently, IFRS 13 Fair Value Measurement offers a single and more comprehensive source of guidance that is applied to almost all fair value estimates. When measuring fair value of fixed assets, intangible assets, specified financial assets or liabilities, different valuation techniques may be used: the market approach, the cost approach and the income approach. This article reviews these techniques and points out that different valuation practices may provide different results depending on the item being fair valued and on the inputs used. Also it emphasizes that, in particular circumstances, there is the possibility that a certain technique may be more appropriate than other.

  4. An Empirical Study on the Determinants of Management’s De cision for Reporting Long Term Non - Financial Assets at Fair Value in Companies Listed on Borsa Istanbul Equity Market

    Directory of Open Access Journals (Sweden)

    Hikmet Ulusan

    2014-03-01

    Full Text Available This study is to examine the determinants of management’s fair value choice decision for reporting long term non-financial assets in companies listed on “Borsa Istanbul Equity Market” whose financial statements have to be prepared under International Accounting Standards / Inte rnational Financial Reporting Standards and thus Turkey Accounting Standards / Turkey Financial Reporting Standards. In this study, Watts and Zimmerman’s Positive Accounting Theory methodology is adopted, and Mann -Whitney U test and logistic regression analysis have been used to analyze data. As a result of analysis, it has been identified that companies reporting property, plant and equipment at revalued amount are funded by more debtand to besmaller companies than companies reporting those assets at amortized historical cost. However, the results indicate that debt contracting, political cost and information asymmetry factors are not the determinants of management’s decision for reporting long term non-financial assets at fair value. The company size explains the management’s decision for reporting property, plant and equipment at revalued amount,but contrary to what is predicted, the evaluation method is chosen by small companies

  5. Fairness and nanotechnology concern.

    Science.gov (United States)

    McComas, Katherine A; Besley, John C

    2011-11-01

    Research suggests that fairness perceptions matter to people who are asked to evaluate the acceptability of risks or risk management. Two separate national random surveys (n = 305 and n = 529) addressed Americans' concerns about and acceptance of nanotechnology risk management in the context of the degree to which they view scientists and risk managers as fair. The first survey investigated general views about scientists across four proposed dimensions of fairness (distributional, procedural, interpersonal, and informational). The results show that respondents who believe that the outcomes of scientific research tend to result in unequal benefits (distributional fairness) and that the procedures meant to protect the public from scientific research are biased (procedural fairness) were more concerned about nanotechnology. Believing scientists would treat them with respect (interpersonal fairness) and ensure access to information (informational fairness) were not significant predictors of concern. The second study also looked at these four dimensions of fairness but focused on perceptions of risk managers working for government, universities, and major companies. In addition to concern, it also examined acceptance of nanotechnology risk management. Study 2 results were similar to those of study 1 for concern; however, only perceived informational fairness consistently predicted acceptance of nanotechnology risk management. Overall, the study points to the value of considering fairness perceptions in the study of public perceptions of nanotechnology. © 2011 Society for Risk Analysis.

  6. Preparation for Careers in International Marketing: An Empirical Investigation of Students' Attitudes and Perceptions.

    Science.gov (United States)

    Shannon, J. Richard; And Others

    1995-01-01

    A survey of 1,135 college students tested 4 hypotheses concerning the attitudes of marketing majors and nonmarketing majors (including nonbusiness majors) toward international marketing and business. Results suggest that, despite recognition of the increasing importance of international marketing to the future of American business, American…

  7. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    Directory of Open Access Journals (Sweden)

    Josep Mª. Argilés Bosch

    2012-06-01

    Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.RESUMENEste estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR y del coste histórico (CH en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de

  8. Madisonian Fair Use

    OpenAIRE

    Madison, Michael

    2017-01-01

    This short essay reflects on developments in the law, scholarship, and practice of fair use since the publication in 2004 of an earlier article on patterns in fair use practice and adjudication. It synthesizes many of those developments in the idea of “Madisonian” fair use, borrowing the separation of powers metaphor from James Madison’s work on the US Constitution and applying it, lightly and in a preliminary way, to copyright.

  9. Free riders play fair

    OpenAIRE

    Takikawa, Hirohide

    2012-01-01

    After the demise of the social contract theory, the argument from fair play, which employs the principle of fair play, has been widely acknowledged as one of the most promising ways of justifying political obligation. First, I articulate the most promising version of the principle of fair play. Then, I show that free riders play fair, that is, that their moral fault lies not in unfairness but in the violation of a rule by appealing to the example of three-in-a-boat. Finally, I conclude that e...

  10. Fair Trade - is it really fair?

    Czech Academy of Sciences Publication Activity Database

    Konečný, Tomáš; Mysliveček, Jan

    -, č. 367 (2008), s. 1-53 ISSN 1211-3298 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : Fair Trade * coffee * price setting Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp367.pdf

  11. Fairness is intuitive

    DEFF Research Database (Denmark)

    Cappelen, Alexander W.; Panton, Ulrik Haagen; Tungodden, Bertil

    2016-01-01

    In this paper we provide new evidence showing that fair behavior is intuitive to most people. We find a strong association between a short response time and fair behavior in the dictator game. This association is robust to controls that take account of the fact that response time might be affected...

  12. Marketing.

    Science.gov (United States)

    Chambers, David W

    2010-01-01

    There is not enough marketing of dentistry; but there certainly is too much selling of poor quality service that is being passed off as dentistry. The marketing concept makes the patient and the patients' needs the ultimate criteria of marketing efforts. Myths and good practices for effective marketing that will promote oral health are described under the traditional four "Ps" categories of "product" (best dental care), "place" (availability), "promotion" (advertising and other forms of making patients aware of available services and how to use them), and "price" (the total cost to patients of receiving care).

  13. Fair Package Assignment

    Science.gov (United States)

    Lahaie, Sébastien; Parkes, David C.

    We consider the problem of fair allocation in the package assignment model, where a set of indivisible items, held by single seller, must be efficiently allocated to agents with quasi-linear utilities. A fair assignment is one that is efficient and envy-free. We consider a model where bidders have superadditive valuations, meaning that items are pure complements. Our central result is that core outcomes are fair and even coalition-fair over this domain, while fair distributions may not even exist for general valuations. Of relevance to auction design, we also establish that the core is equivalent to the set of anonymous-price competitive equilibria, and that superadditive valuations are a maximal domain that guarantees the existence of anonymous-price competitive equilibrium. Our results are analogs of core equivalence results for linear prices in the standard assignment model, and for nonlinear, non-anonymous prices in the package assignment model with general valuations.

  14. Implementing transparency in an Eastern European office market: preparing Warsaw for global investments

    Directory of Open Access Journals (Sweden)

    Nadine Bitterer

    2012-11-01

    Full Text Available In the aftermath of an increasing integration of property and financial markets, the real estate industry is subject to soaring internationalization processes. Since international institutional investors appeared, transnational real estate investments have increased tremendously. In recent years, Central and Eastern European countries have been becoming more attractive to institutional investors and are therefore being integrated into international market structures. Within these countries, Warsaw emerged as the most dynamic and important real estate market. But what are the mechanisms and practices through which the real estate market of Warsaw becomes international? Which networks, intermediaries and frames are necessary to constitute a mature real estate market? The article argues that international real estate consultants are playing a crucial role in the underlying internationalization process. They are acting at the interface between investors, developers, construction companies and tenants and are therefore becoming a crucial hinge between real estate actors. With the example of the Warsaw real estate market we argue that international real estate consultancies are key drivers of the transformation process from a local to a global market. They transfer global knowledge, competence and practices and implement transparent and professional structures in the emerging Warsaw real estate market.

  15. Digital Literacy in the Marketing Curriculum: Are Female College Students Prepared for Digital Jobs?

    Science.gov (United States)

    Mishra, Karen E.; Wilder, Kelly; Mishra, Aneil K.

    2017-01-01

    Employers seeking to capitalize on current marketing graduates' technological savvy may find a disappointing gap between their expectations and students' digital preparedness. This study examines these issues by investigating female students' attitudes and expectations with regard to using digital tools in marketing coursework and in a future…

  16. A Tri-Country Marketing Project--Preparing Students for the Realities of a Global Marketplace

    Science.gov (United States)

    Freeman, Ina; Knight, Peter; Butt, Irfan

    2011-01-01

    With rapidly increasing globalization, business students are required to understand complex global markets and adapt to the rapid changes in the global landscape. This paper discusses a project where students from International Marketing courses in Pakistan, the United States, and France used an interactive platform as a base to jointly explore…

  17. 77 FR 54602 - Notice of Intent To Conduct Affirmatively Furthering Fair Housing Demonstration in Baltimore, MD...

    Science.gov (United States)

    2012-09-05

    ... available in mixed-income, integrated communities. In addition, HUD will require that this new affordable... fair housing marketing plan satisfactory to HUD for both the market-rate units and the units that will... (a satisfactory affirmative fair housing marketing plan must include marketing of affordable units to...

  18. GasFair/PowerFair/EnergyUser '98 : Presentations

    International Nuclear Information System (INIS)

    1998-01-01

    Papers presented at three conferences, reviewing recent activities in the natural gas and electric power industries and matters of concern to energy consumers in North America are contained on this single CD-ROM. Seven presentations relate to the natural gas industry, nine to electric power generation and transmission, and ten to a wide range of topics dealing with various concerns relating to the environment, financial and cost management aspects of energy utilization. Speakers at the GasFair sessions discussed recent developments in natural gas supply, marketing, purchasing, risk management and the impact of energy convergence on natural gas. Presentations at the PowerFair segment dealt with issues in electricity deregulation, supply and financing, purchasing and marketing. Issues discussed at the EnergyUser sessions included presentations dealing with ways to save costs with energy technology and integrated services, environmental performance contracting and engineering and energy cost control. The CD-ROM also contains the summary of a round table discussion and five individual presentations made at the Natural Gas Pipeline Forum. This pre-conference institute dealt with the likely effects of new pipelines and pipeline extensions on North American natural gas consumers. . tabs., figs

  19. On fairness and randomness

    DEFF Research Database (Denmark)

    Jaeger, Manfred

    2009-01-01

    We investigate the relation between the behavior of non-deterministic systems under fairness constraints, and the behavior of probabilistic systems. To this end, first a framework based on computable stopping strategies is developed that provides a common foundation for describing both fair...... this perspective the question is investigated what probabilistic properties are needed in such an implementation to guarantee (with probability one) certain required fairness properties in the behavior of the probabilistic system. Generalizing earlier concepts of ε -bounded transition probabilities, we introduce...

  20. Physics at FAIR

    International Nuclear Information System (INIS)

    Chattopadhyay, Subhasis

    2014-01-01

    The Facility for Antiproton and Ion Research (FAIR) is under construction at Darmstadt, Germany. It will deliver high intensity beams of ions and antiprotons for experiments in the fields of atomic physics, plasma physics, nuclear physics, hadron physics, nuclear matter physics, material physics and biophysics. One of the scientific pillars of FAIR is the Compressed Baryonic Matter (CBM) experiment which is designed for the study of high density nuclear matter as it exists in the core of neutron stars. In this article the scientific program of FAIR will be reviewed with emphasis on the CBM experiment

  1. Human Right for Fair Wage: sociological aspect

    Directory of Open Access Journals (Sweden)

    Ponomareva T. M.

    2012-05-01

    Full Text Available The article summarizes the results of sociological research devoted to the analysis of the fair wage problem. The authors analyze the dynamics of labor load and the level of wages in the economic market conditions taking as an example the Omsk Region

  2. Fishers, Fair Trade, and finding middle ground

    NARCIS (Netherlands)

    Bailey, Megan; Bush, Simon; Oosterveer, Peter; Larastiti, Laksmi

    2016-01-01

    The goal of Fair Trade certification is to contribute to sustainable development by offering trading conditions that are transparent and equitable. One important condition is improved market access and strengthened producer organizations. In regions like Southeast Asia this goal can be hard to

  3. Computational Fair Division

    DEFF Research Database (Denmark)

    Branzei, Simina

    Fair division is a fundamental problem in economic theory and one of the oldest questions faced through the history of human society. The high level scenario is that of several participants having to divide a collection of resources such that everyone is satisfied with their allocation -- e.g. two...... heirs dividing a car, house, and piece of land inherited. The literature on fair division was developed in the 20th century in mathematics and economics, but computational work on fair division is still sparse. This thesis can be seen as an excursion in computational fair division divided in two parts....... The first part tackles the cake cutting problem, where the cake is a metaphor for a heterogeneous divisible resource such as land, time, mineral deposits, and computer memory. We study the equilibria of classical protocols and design an algorithmic framework for reasoning about their game theoretic...

  4. Vehicle underbody fairing

    Science.gov (United States)

    Ortega, Jason M.; Salari, Kambiz; McCallen, Rose

    2010-11-09

    A vehicle underbody fairing apparatus for reducing aerodynamic drag caused by a vehicle wheel assembly, by reducing the size of a recirculation zone formed under the vehicle body immediately downstream of the vehicle wheel assembly. The fairing body has a tapered aerodynamic surface that extends from a front end to a rear end of the fairing body with a substantially U-shaped cross-section that tapers in both height and width. Fasteners or other mounting devices secure the fairing body to an underside surface of the vehicle body, so that the front end is immediately downstream of the vehicle wheel assembly and a bottom section of the tapered aerodynamic surface rises towards the underside surface as it extends in a downstream direction.

  5. Customizing Fair Use Transplants

    Directory of Open Access Journals (Sweden)

    Peter K. Yu

    2018-02-01

    Full Text Available In the past decade, policymakers and commentators across the world have called for the introduction of copyright reform based on the fair use model in the United States. Thus far, Israel, Liberia, Malaysia, the Philippines, Singapore, South Korea, Sri Lanka and Taiwan have adopted the fair use regime or its close variants. Other jurisdictions such as Australia, Hong Kong and Ireland have also advanced proposals to facilitate such adoption. This article examines the increasing efforts to transplant fair use into the copyright system based on the U.S. model. It begins by briefly recapturing the strengths and weaknesses of legal transplants. The article then scrutinizes the ongoing effort to transplant fair use from the United States. Specifically, it identifies eight modalities of transplantation. This article concludes with five lessons that can be drawn from studying the ongoing transplant efforts.

  6. Is Equality Fair?

    Directory of Open Access Journals (Sweden)

    Arthur Tarasov

    2015-11-01

    Full Text Available This paper attempts to answer the question whether people consider decisions that lead to equal outcomes fair. I find that this is not always the case. In an experiment where subjects are given equal opportunities to choose how to divide money between each other in a two-player game, any strategy is perceived to be fair more than half the time, including the profit-maximizing strategy. The equal divisions that lead to equal outcomes are sometimes considered unfair by both players. Moreover, players frequently punished the others, whose decisions led to equal outcomes. I hypothesize that such punishments occur because people have different conceptions of what a fair outcome and fair punishment are

  7. Fair weather atmospheric electricity

    International Nuclear Information System (INIS)

    Harrison, R G

    2011-01-01

    Not long after Franklin's iconic studies, an atmospheric electric field was discovered in 'fair weather' regions, well away from thunderstorms. The origin of the fair weather field was sought by Lord Kelvin, through development of electrostatic instrumentation and early data logging techniques, but was ultimately explained through the global circuit model of C.T.R. Wilson. In Wilson's model, charge exchanged by disturbed weather electrifies the ionosphere, and returns via a small vertical current density in fair weather regions. New insights into the relevance of fair weather atmospheric electricity to terrestrial and planetary atmospheres are now emerging. For example, there is a possible role of the global circuit current density in atmospheric processes, such as cloud formation. Beyond natural atmospheric processes, a novel practical application is the use of early atmospheric electrostatic investigations to provide quantitative information on past urban air pollution.

  8. THE (UN? FAIRNESS OF FAIR VALUE: SFAS 157, IRVING FISHER AND GECON

    Directory of Open Access Journals (Sweden)

    Paulo Roberto Barbosa Lustosa

    2017-01-01

    Full Text Available Objective: The objective of this study is to assess the level of adherence of explicit and implicit measurement concepts present in SFAS 157 – Fair Value Measurements to traditional economic-accounting concepts. Background: The expansion of situations in which fair value measurement is required makes more difficult to ensure that the computed measure of value is actually fair. Out of the objectivity of current sales prices in an active market, all other measures of value are expectations about the future, inherently uncertain and inaccurate. Thus, the desired justice of the computed figures lies not in its accuracy, but in the using of the correct concepts for measuring accounting transactions and events. Method: To reach the objective, the characteristics of this standard are confronted with the secular concept of capital and income set by the laureate American neoclassical economist Irving Fisher, which were incorporated into Information System for Economic Management (Gecon. Results: The results indicate that SFAS 157 fair value concept and measurement structure are incorrect or incomplete, suggesting that the maintenance of the fair value expression in accounting seems inadequate. Contributions: This paper contributes to the literature on accounting measurement showing that as a measurement concept in accounting fair value seems inadequate. In abnormal situations or absence of a market, the measure found is always inexact and subjective, and therefore is not correct to call fair the quantity resulting from this arbitrary calculation.

  9. El modelo de valor razonable: La aproximación de las cifras contables a los valores de mercado (The fair value model: The aproach of the accounting figures to the market values

    Directory of Open Access Journals (Sweden)

    Eduardo Sosa Mora

    2014-12-01

    Full Text Available Desde hace muchos años, en el ámbito académico y en el profesional de la contabilidad, se debate acerca de la importancia de que los estados financieros presenten los activos y pasivos de acuerdo con sus valores de mercado, con el fin de lograr una mejor aproximación a los valores económicos de las empresas. Esto ha propiciado que, en las Normas Internacionales de Información Financiera (NIIF, haya adquirido relevancia el modelo del valor razonable, según el cual los activos y pasivos se miden por sus valores de mercado. La adopción de este modelo significa la instrumentación de la teoría del valor de la empresa y una mayor aproximación de la contabilidad a la teoría de las finanzas, cuyos beneficios deben sopesarse con los riesgos asociados a la obtención de cifras contables a partir de precios de mercado y de supuestos acerca de eventos esperados en el futuro. Este artículo expone los alcances de la adopción de ese modelo en el esfuerzo por lograr que los estados financieros representen fielmente las realidades económicas de las empresas.   Abstract    Since many years ago in the Accounting academic and professional circles there is a debate about the importance that the financial statements represent the assets and liabilities according with their market values, in order to get a better approximation to the economic values of the enterprises. Because of this the fair value model has gained relevance in the International Financial Reporting Standards (IFRS. According with this model, the assets and liabilities are measured by their market values. The adoption of this model means the implementation of the theory of the firm and a greater approximation the Accounting to the Financial Theory, whose benefits must be weighted with the risks of getting accounting figures by using market prices and assumptions about future events. This paper expounds the scopes of adopting this model in the effort to assure that the financial

  10. A Survey of the Economics of Fair Trade

    OpenAIRE

    Dammert, Ana C.; Mohan, Sarah

    2014-01-01

    Fair Trade has spread in developing countries as an initiative aimed at lifting poor smallholder farmers out of poverty by providing them with premium prices, availability of credit, and improved community development and social goods. Fair Trade is also viewed as a niche market for high value products in a context of globalization and trade liberalization policies that affect smallholder farmers in developing countries. The question of whether Fair Trade affects the welfare of rural farmers,...

  11. The uranium market is going to rebound: how to be prepared for it?

    International Nuclear Information System (INIS)

    Sozoniuk, V.; Lokhov, A.

    2015-01-01

    The current prices for uranium are 35 dollars on the spot market and 50 dollars on the long-term market, both prices are relatively low compared with prices of a few years ago. Because of the low demand and of a ever growing offer, the uranium market goes through a period of production over-capacity. AREVA like other mining companies have cancelled or postponed new projects and slow down other ones. It is known that uranium deposits that are now exploited will be depleted by 2050 with only a few exceptions and that most countries using nuclear energy will continue using it despite the Fukushima accident. It means that the uranium market will get a bull trend in a near future. As the third uranium producer worldwide AREVA continues prospecting in order to discover the new uranium resources that will feed the nuclear reactors beyond 2030. In order not to lose competencies during this period of lean cows in mining activities, AREVA has set up an intern mining college where staff can be trained and knowledge be maintained. (A.C.)

  12. Returns on vocational education over the life cycle: Between immediate labour market preparation and lifelong employability

    Science.gov (United States)

    Lavrijsen, Jeroen; Nicaise, Ides

    2017-04-01

    An important issue in the design of secondary-level education is the balance between conveying general and occupation-specific (vocational) skills. On the one hand, vocationally oriented programmes, providing occupation-specific skills with immediate labour market relevance, have repeatedly been shown to secure safe pathways into employment. On the other hand, these programmes tend to put less emphasis on developing general knowledge, skills and competencies, including numeracy and literacy, which are foundational to lifelong learning. Hence, when the needs of the labour market change, employees who opted for a vocational track when they were at secondary school risk being less flexible in adapting to such changes later in their career. The authors of this article examine whether this results in a trade-off between short-term gains and long-term losses by considering differences in the labour market careers of vocationally and generally educated respondents in the 2012 Programme for the International Assessment of Adult Competencies (PIAAC). Their results suggest that early labour market benefits of vocational specialisation decrease over time; the authors relate this to its lower ability to equip secondary school students - future employees - with skills for lifelong learning.

  13. Returns on Vocational Education over the Life Cycle: Between Immediate Labour Market Preparation and Lifelong Employability

    Science.gov (United States)

    Lavrijsen, Jeroen; Nicaise, Ides

    2017-01-01

    An important issue in the design of secondary-level education is the balance between conveying general and occupation-specific (vocational) skills. On the one hand, vocationally oriented programmes, providing occupation-specific skills with immediate labour market relevance, have repeatedly been shown to secure safe pathways into employment. On…

  14. Domain Models of "The Market" - In Preparation for E-Commerce

    DEFF Research Database (Denmark)

    Bjørner, Dines

    2003-01-01

    An analysis is presented, in the form both of an informal narrative and a formal model of "The Market" of buyers and sellers, agents, brokers and traders - who inquire about products and services, issue quotations, orders, delivers, receives, accepts, invoices, pays, rejects, returns and gets ref...

  15. On the Fairness of the Higher Education in China

    Science.gov (United States)

    Li, Min

    2012-01-01

    With the establishment of the socialist market economic system in China, the issue of social fairness has been paid more and more attentions. The fairness issue of higher education, which is responsible for training high-quality talents for the national economy construction, has become the focus of attention. We discuss and research on the…

  16. 7 CFR 51.1407 - Fairly uniform in color.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly uniform in color. 51.1407 Section 51.1407 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards... in color. Fairly uniform in color means that the shells do not show sufficient variation in color to...

  17. 7 CFR 51.2085 - Fairly uniform color.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 2 2010-01-01 2010-01-01 false Fairly uniform color. 51.2085 Section 51.2085 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards... color. Fairly uniform color means that the shells do not show excessive variation in color, whether...

  18. The FAIR proton linac

    International Nuclear Information System (INIS)

    Kester, O.

    2015-01-01

    FAIR - the Facility for Antiproton and Ion Research in Europe - constructed at GSI in Darmstadt comprises an international centre of heavy ion accelerators that will drive heavy ion and antimatter research. FAIR will provide worldwide unique accelerator and experimental facilities, allowing a large variety of fore-front research in physics and applied science. FAIR will deliver antiproton and ion beams of unprecedented intensities and qualities. The main part of the FAIR facility is a sophisticated accelerator system, which delivers beams to different experiments of the FAIR experimental collaborations - APPA, NuSTAR, CBM and PANDA - in parallel. Modern H-type cavities offer highest shunt impedances of resonant structures of heavy ion linacs at low beam energies < 20 MeV/u and enable the acceleration of intense proton and ion beams. One example is the interdigital H-type structure. The crossed-bar H-cavities extend these properties to high energies even beyond 100 MeV/u. Compared to conventional Alvarez cavities, these crossed-bar (CH) cavities feature much higher shunt impedance at low energies. The design of the proton linac is based on those cavities

  19. Developing fair compensation structures

    International Nuclear Information System (INIS)

    Trousdale, W.J.

    1998-01-01

    The issue of finding an effective way to incorporate Aboriginal values into the process of developing fair compensation structures was discussed. This paper discusses pricing intangible values using dollars, but it was emphasized that 'values' are whatever are important to us. Therefore, in order to achieve fair compensation, creative alternatives that are value-focused should be pursued. In addition to the more straight-forward monetary compensation, compensation could also be about avoiding losses, mitigating adverse impacts, achieving better communication, and promoting cultural understanding. 25 refs., 2 tabs

  20. The FAIR start

    International Nuclear Information System (INIS)

    Stoecker, H.; Sturm, C.

    2011-01-01

    At the 4th of October 2010 nine countries signed the international agreement on the construction of the Facility for Antiproton and Ion Research, FAIR. Adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, FAIR substantially expands research goals and technical possibilities. It will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in hadron, nuclear, atomic and plasma physics as well as applied sciences which will be described in this article briefly.

  1. Cable Design for FAIR SIS 300

    NARCIS (Netherlands)

    Kaugerts, J.; Moritz, G.; Wilson, M.N.; Ghosh, A.K.; den Ouden, A.

    GSI, Darmstadt is preparing to build FAIR (Facility for Antiproton and Ion Research) which include SIS 300, a 300T - m fast-ramping heavy ion synchrotron. Dipoles for this ring will be 2.9 m long, producing 6 T over a 100 mm coil aperture and ramped at 1 T/s. The cable for these dipoles must have

  2. Fairness Doctrine in Advertising.

    Science.gov (United States)

    Martin, Charles Vance

    After a decade of debate, numerous Federal Communications Commission (FCC) rulings, and many court decisions, the application of the "fairness doctrine"--an act that mandates objectivity in the presentation of facts concerning controversial issues--remains unsettled. This report discusses issues involved in the application of the…

  3. Contract law as fairness

    NARCIS (Netherlands)

    Klijnsma, J.

    2015-01-01

    This article examines the implications for contract law of Rawls' theory of justice as fairness. It argues that contract law as an institution is part of the basic structure of society and as such subject to the principles of justice. Discussing the basic structure in relation to contract law is

  4. Fair quantum blind signatures

    International Nuclear Information System (INIS)

    Tian-Yin, Wang; Qiao-Yan, Wen

    2010-01-01

    We present a new fair blind signature scheme based on the fundamental properties of quantum mechanics. In addition, we analyse the security of this scheme, and show that it is not possible to forge valid blind signatures. Moreover, comparisons between this scheme and public key blind signature schemes are also discussed. (general)

  5. A fair disclosure of fair value? How IFRS 13 affects fair value disclosure quality for investment properties in Europe

    OpenAIRE

    Carneiro Holanda, Camila; Magnusson, Lisa

    2015-01-01

    IFRS 13 had its mandatory implementation in January 1st, 2013. The new accounting standard, which represents one step closer to the harmonization between U.S. GAAP and IFRS, aims to eliminate inconsistencies in fair value measurement and its related disclosures through the introduction of new reporting requirements, specifically for assets and liabilities with no active markets. Although these demands also encompass information concerning financial instruments, our focus laid on the disclosur...

  6. Development of Teachers' Attitude Scale towards Science Fair

    Science.gov (United States)

    Tortop, Hasan Said

    2013-01-01

    This study was conducted to develop a new scale for measuring teachers' attitude towards science fair. Teacher Attitude Scale towards Science Fair (TASSF) is an inventory made up of 19 items and five dimensions. The study included such stages as literature review, the preparation of the item pool and the reliability and validity analysis. First of…

  7. Hadron Physics at FAIR

    International Nuclear Information System (INIS)

    Wiedner, Ulrich

    2011-01-01

    The new FAIR facility in Darmstadt has a broad program in the field of hadron and nuclear physics utilizing ion beams with unprecedented intensity and accuracy. The hadron physics program centers around the the high-energy storage ring HESR for antiprotons and the PANDA experiment that is integrated in it. The physics program includes among others topics like hadron spectroscopy in the charmonium mass region and below, hyperon physics, electromagnetic processes and charm in nuclei.

  8. PROTON MICROSCOPY AT FAIR

    International Nuclear Information System (INIS)

    Merrill, F. E.; Mariam, F. G.; Golubev, A. A.; Turtikov, V. I.; Varentsov, D.

    2009-01-01

    Proton radiography was invented in the 1990's at Los Alamos National Laboratory (LANL) as a diagnostic to study dynamic material properties under extreme pressures, strain and strain rate. Since this time hundreds of dynamic proton radiography experiments have been performed at LANL and a facility has been commissioned at the Institute for Theoretical and Experimental Physics (ITEP) in Russia for similar applications in dynamic material studies. Recently an international effort has investigated a new proton radiography capability for the study of dynamic material properties at the Facility for Anti-proton and Ion Research (FAIR) located in Darmstadt, Germany. This new Proton microscope for FAIR(PRIOR) will provide radiographic imaging of dynamic systems with unprecedented spatial, temporal and density resolution, resulting in a window for understanding dynamic material properties at new length scales. It is also proposed to install the PRIOR system at the GSI Helmholtzzentrum fuer Schwerionenforschung before installation at FAIR for dynamic experiments with different drivers including high explosives, pulsed power and lasers. The design of the proton microscope and expected radiographic performance is presented.

  9. FAIR-share

    CERN Multimedia

    2009-01-01

    Twenty-seven engineers involved in the FAIR project in Germany recently spent three days at CERN. The purpose of their visit: tour ALICE and meet with CERN engineers. This marks the start of a close cooperation. The FAIR project engineers and their CERN counterparts.If you want to build a new particle accelerator and wish to benefit from existing expertise, who do you go to see? Well… why not go straight to CERN? That’s what this group of 27 engineers did. They are working on a new accelerator project, the Facility for Antiproton and Ion Research (FAIR), to be built at the heavy-ion research centre GSI located near Darmstadt, Germany. Representing a variety of disciplines, from manufacturing to architecture, they will be responsible for making the project a reality. The visit was organised from 14-16 October, making it possible to include a tour of the ALICE experiment prior to the re-start of the LHC. However, the main goal was ...

  10. Fair trade international surrogacy.

    Science.gov (United States)

    Humbyrd, Casey

    2009-12-01

    Since the development of assisted reproductive technologies, infertile individuals have crossed borders to obtain treatments unavailable or unaffordable in their own country. Recent media coverage has focused on the outsourcing of surrogacy to developing countries, where the cost for surrogacy is significantly less than the equivalent cost in a more developed country. This paper discusses the ethical arguments against international surrogacy. The major opposition viewpoints can be broadly divided into arguments about welfare, commodification and exploitation. It is argued that the only valid objection to international surrogacy is that surrogate mothers may be exploited by being given too little compensation. However, the possibility of exploitation is a weak argument for prohibition, as employment alternatives for potential surrogate mothers may be more exploitative or more harmful than surrogacy. It is concluded that international surrogacy must be regulated, and the proposed regulatory mechanism is termed Fair Trade Surrogacy. The guidelines of Fair Trade Surrogacy focus on minimizing potential harms to all parties and ensuring fair compensation for surrogate mothers.

  11. Relative bioavailability of itraconazole from an extemporaneously prepared suspension and from the marketed capsules.

    Science.gov (United States)

    Christensen, K J; Gubbins, P O; Gurley, B J; Bowman, J L; Buice, R G

    1998-02-01

    The bioavailability of itraconazole from an extemporaneously prepared suspension was compared with its bioavailability from the commercially available capsules. Ten healthy volunteers were fed breakfast and were then randomly assigned to receive either 400 mg of itraconazole 40-mg/mL oral suspension or four 100-mg itraconazole capsules with 240 mL of water. They were not allowed to rest in a supine position for six hours, eat for four hours, or take any beverages for two hours post-dose. Blood samples were taken immediately after the subjects had eaten and at intervals up to 72 hours post-dose. Serum was separated and stored at -70 degrees C. Serum itraconazole and hydroxyitraconazole concentrations were measured by high-performance liquid chromatography. After 14 days, each subject was given the dosage form that he or she did not previously receive, and testing was repeated. Maximum concentration (Cmax) and time to reach maximum concentration (tmax) were determined, and the area under the serum concentration-versus-time curve from 0 to 72 hours (AUC0-72) was estimated. The suspension:capsule ratios of least-squares means for Cmax, tmax, and AUC0-72 for itraconazole were 0.15 (90% confidence interval [CI], 0.11-0.21), 0.95 (90% CI, 0.75-1.20), and 0.12 (9% CI, 0.06-0.23), respectively. The results for hydroxyitraconazole were similar: 0.19 (0.13-0.28), 0.95 (0.81-1.12), and 0.13 (0.07-0.23), respectively. The bioavailability of itraconazole from the extemporaneously prepared suspension is much lower than that from capsules.

  12. FAIR - Baseline technical report. Executive summary

    International Nuclear Information System (INIS)

    Gutbrod, H.H.; Augustin, I.; Eickhoff, H.; Gross, K.D.; Henning, W.F.; Kraemer, D.; Walter, G.

    2006-09-01

    This document presents the Executive Summary, the first of six volumes comprising the 2006 Baseline Technical Report (BTR) for the international FAIR project (Facility for Antiproton and Ion Research). The BTR provides the technical description, cost, schedule, and assessments of risk for the proposed new facility. The purpose of the BTR is to provide a reliable basis for the construction, commissioning and operation of FAIR. The BTR is one of the central documents requested by the FAIR International Steering Committee (ISC) and its working groups, in order to prepare the legal process and the decisions on the construction and operation of FAIR in an international framework. It provides the technical basis for legal contracts on contributions to be made by, so far, 13 countries within the international FAIR Consortium. The BTR begins with this extended Executive Summary as Volume 1, which is also intended for use as a stand-alone document. The Executive Summary provides brief summaries of the accelerator facilities, the scientific programs and experimental stations, civil construction and safety, and of the workproject structure, costs and schedule. (orig.)

  13. Crisp Fair Gambles

    OpenAIRE

    André , Eric

    2014-01-01

    Axiomatic models of decision under ambiguity with a non-unique prior allow for the existence of Crisp Fair Gambles: acts whose expected utility is nul whichever of the priors is used. But, in these models, the DM has to be indifferent to the addition of such acts. Their existence is then at odds with a preference taking into account the variance of the prospects. In this paper we study some geometrical and topological properties of the set of priors that would rule out the existence of Crisp ...

  14. CERN Book fair

    CERN Multimedia

    CERN Central Library and IT Department Bookshop

    2004-01-01

    The CERN Library, in conjunction with the IT Department Bookshop, is organizing a book fair on the 28th and 29th October. Some 15 major publishers will be represented, including 6 who will be here in person, and more than 700 of their latest titles will be on display (for sale or order). The major topics covered will be computing, physics, technology, mathematics, engineering and popular science. Those present at this event will include Alpha Science, Cambridge University Press, Elsevier, Institute of Physics, Microsoft Press, O'Reilly, OLF Switzerland, Oxford University Press, McGraw-Hill, Springer, Pearson, Thali Switzerland, Wiley, World Scientific and Ebooks Corporation. The fair will take place on the first floor of the Main Building (bldg.60), Salle des Pas Perdus, and will be open from 10.00 to 17.00 on both days. In addition, EBooks Corporation will describe their electronic book system; insight into this is available at http://www.eblib.com/ We look forward to your support for this initiative. Sh...

  15. The Impact of Fair Trade Certification for Coffee Farmers in Peru

    NARCIS (Netherlands)

    Ruben, R.; Fort, R.

    2012-01-01

    Smallholder farmers producing for Fair Trade market outlets are usually considered to benefit from better prices and stable market outlets. However, many empirical studies verifying this impact suffer from strong selection bias. This study uses a balanced sample of Fair Trade farmers and likewise

  16. Fair value and accounting standard for financial instrument

    Directory of Open Access Journals (Sweden)

    Holban (Oncioiu Ionica

    2009-06-01

    Full Text Available The measurement of assets and liabilities at fair value, with its subsequent gains or lossesrecognized in profit or loss, should be limited to financial investments that are readily convertible into cash orcash equivalents in active markets, and are not constrained by any business purpose. On the other hand, eventhough assets and liabilities are exposed to changes in the market price, those that are expected to obtainfuture funds and are constrained by some business purpose (non-financial investments should not bemeasured at fair value through profit and loss. Under the Accounting Standard for Financial Instruments, fairvalue measurement is required in certain circumstances similar to IFRS or US GAAP. This paper describeshow the fair value is used under the Standard and purposes to decide whether fair value measurement isrequired or not based on the type of investment.

  17. An Experiment in Fair Value Accounting: UK Investment Vehicles

    OpenAIRE

    Rees, W.; Danbolt, Jo

    2008-01-01

    We use the British real estate and investment fund industries as experimentalsettings where historic cost (HC) and fair value accounting (FVA) can be compared. Both industries have the majority of their assets marked to market and hence the difference between the two accounting systems is profound. However, as the valuation of real estate is arguably more subjective than that of investment funds, we are able to contrast fair value accounting in a near ideal setting with one where it remains i...

  18. Fair Value Considerations during the Current Financial Crisis

    OpenAIRE

    Banu Esra Aslanertik

    2010-01-01

    In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these challenges are on the basis of fair value. Recent crisis has highlighted the complexity and difficulty of valuing financial instruments when market information is not available or not sufficient to give better economic decisions. FASB 157 “Fair Value Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Opposite...

  19. Moudre ou faire bouillir ?

    OpenAIRE

    Rowlands, Mike; Fuller, Dorian Q.

    2012-01-01

    Moudre ou faire bouillir ? Nourrir les corps et les esprits dans des traditions culinaires et sacrificielles en Asie de l’Ouest, de l’Est et du Sud. Les techniques de préparation alimentaire révélées par l’archéologie pour les différentes régions d’Eurasie, incluant l’utilisation des céramiques, des meules et des plantes domestiques, mettent en évidence des situations contrastées. En Asie de l’Ouest, la mouture, la fabrication du pain et les soles de cuisson en aires ouvertes pour le rôtissag...

  20. International Fairs in the Modern Food Systems

    Directory of Open Access Journals (Sweden)

    Fabio M. Santucci

    2012-03-01

    Full Text Available International trade fairs are an important marketing tool for the expanding organic market. Although much output is marketed locally and there is a growing demand for the so-called zero miles products, Italian organic raw materials and processed foods are largely exported. For the first time, a direct survey has been conducted on 100 Italian firms attending BioFach 2000, to analyze aspects like activities performed, goals and expectations, forms of private – public partnerships. By using seven relevant variables, the firms are grouped into five categories. The same firms have been contacted after one month, to assess results, level of satisfaction and willingness to participate in a next edition.

  1. Relevance between the degree of industrial competition and fair value information: Study on the listed companies in China

    OpenAIRE

    Xuemin Zhuang; Yonggen Luo

    2015-01-01

    Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present evidences on how competition affects the correlation of fair value information. Design/methodology/approach: this thesis chooses fair value changes gains and losses and calculate the ratio of DFVPSit as the alternative variable of the fair value....

  2. The Compressed Baryonic Matter experiment at FAIR

    Directory of Open Access Journals (Sweden)

    Höhne Claudia

    2018-01-01

    Full Text Available The CBM experiment will investigate highly compressed baryonic matter created in A+A collisions at the new FAIR research center. With a beam energy range up to 11 AGeV for the heaviest nuclei at the SIS 100 accelerator, CBM will investigate the QCD phase diagram in the intermediate range, i.e. at moderate temperatures but high net-baryon densities. This intermediate range of the QCD phase diagram is of particular interest, because a first order phase transition ending in a critical point and possibly new highdensity phases of strongly interacting matter are expected. In this range of the QCD phase diagram only exploratory measurements have been performed so far. CBM, as a next generation, high-luminosity experiment, will substantially improve our knowledge of matter created in this region of the QCD phase diagram and characterize its properties by measuring rare probes such as multi-strange hyperons, dileptons or charm, but also with event-by-event fluctuations of conserved quantities, and collective flow of identified particles. The experimental preparations with special focus on hadronic observables and strangeness is presented in terms of detector development, feasibility studies and fast track reconstruction. Preparations are progressing well such that CBM will be ready with FAIR start. As quite some detectors are ready before, they will be used as upgrades or extensions of already running experiments allowing for a rich physics program prior to FAIR start.

  3. Batteries and fuel cells in the transport sector and stationary energy supply. Current status of the NIP federal market preparation programme and the electromobility model regions

    Energy Technology Data Exchange (ETDEWEB)

    Wilhelm, Tilman [NOW GmbH, Berlin (Germany)

    2013-06-01

    Hydrogen and fuel cells as well as batteries are key technologies in the context of achieving climate goals and for the transformation of the energy sector. Their successful commercial introduction requires joint efforts from public and private stakeholders. In a first step R and D and demonstration programs were implemented to accelerate their respective market preparation. The National Innovation Program for Hydrogen and Fuel Cell Technologies (NIP) as well as large field tests of battery electric vehicles are ongoing combining technological development with market relevant aspects such as safety or public acceptance. (orig.)

  4. Antiproton chain of the FAIR storage rings

    International Nuclear Information System (INIS)

    Katayama, T; Kamerdzhiev, V; Lehrach, A; Maier, R; Prasuhn, D; Stassen, R; Stockhorst, H; Herfurth, F; Lestinsky, M; Litvinov, Yu A; Steck, M; Stöhlker, T

    2015-01-01

    In the Modularized Start Version of the Facility of Antiproton and Ion Research (FAIR) at Darmstadt Germany, the 3 GeV antiprotons are precooled in the collector ring and accumulated in the high energy storage ring (HESR). They are further accelerated to 14 GeV or decelerated to 1 GeV for the experiments with a high-density internal target. The powerful beam cooling devices, stochastic cooling and electron cooling will support the provision of a high-resolution antiproton beam. The other option of FAIR is to prepare the low energy, 300 keV antiproton beam connecting the existing storage rings ESR and CRYRING with HESR. Beam physics issues related with these concepts are described. (paper)

  5. Affect and fairness in economics

    NARCIS (Netherlands)

    van Winden, F.A.A.M.

    2007-01-01

    A strained relationship exists between mainstream economics and ethics. Over the last decade, behavioral economists have strongly argued for the importance of fairness in motivating behavior, based on substantial experimental evidence. Two main approaches to the modeling of fairness have been

  6. TAXATION. FAIRNESS. EQUALITY

    Directory of Open Access Journals (Sweden)

    Morar Ioan Dan

    2014-12-01

    of the tax burden between them, depending on how the tax base, depending on the type of taxpayer and according to other criteria. Another coordinated taxation is part of contemporary consumerist polticilor new tax, taxing certain income, especially income individuals is marked by the overall objective of capitalist society, that consumption growth. Fiscal policies are policies the new contemporary consumerism. And this phenomenon influences the distribution of the tax burden among taxpayers, more or less fair. What is tax fairness and how we can quantify? Here's a question that I try to raspunt from equality before the law tax payers. Equality before the tax law is not a primary goal of modern tax policy, it losing ground to tax efficiency goals and its economic and social components. On the other hand though fiscal phenomenon can help to ensure social peace through taxation to keep Sean absolute size of the tax burden and the fact that all are equal before the law, tax law and within given social policies in broadly, social security or insurance in respect restrains can be promoted by themselves and less by fiscal policy.

  7. Willingness to pay for fair trade products: Results from a discrete choice experiment

    DEFF Research Database (Denmark)

    Peyer, Mathias; Balderjahn, Ingo; Scholderer, Joachim

    under the assumption that a fair trade label was included on the product package. It is concluded that fair trade certification may result yield real competitive advantage for producers of consumer goods, and that the generality of the observed effects should be investigated in other product categories...... awareness of fair trade labels and prior experience with fair trade products as individual-differences variables. Results indicated that consumer willingness to pay for fair trade labels was significant and positive under virtually all experimental conditions, and increased further when the fair trade label...... was combined with a strong manufacturer brand, when participants had prior experience with fair-trade products, and when participants had high prior awareness of fair trade labels. Based on the parameter estimates, price response functions were fitted, and changes in market shares were predicted for each brand...

  8. Monitoring market power in electricity market. Prepared for Competition Authority and Norwegian Water Resources and Energy Directorate; Overvaakning av markedsmakt i kraftmarkedet. Utarbeidet for Konkurransetilsynet og NVE

    Energy Technology Data Exchange (ETDEWEB)

    2004-07-01

    The report outlines a plan to monitor competition in the physical energy market in Norway. As an indicator of short-term exercise of market power,it is proposed to base the calculations of a daily index that measures the average price premium compared to an estimated value of water in combination with an index which measures the maximum price mark-up. To investigate whether there are indications on strategic movement of water over long periods, it is necessary to compare market solution with model simulations of efficient water allocation. Both approaches are tested on the market adaptation of the hydrological year 2002/2003. In both cases, we find deviations that can not simply be explained by price taker behavior, but which can not be taken as evidence of strategic behavior. To investigate whether the adaptation is due to strategic behavior, noise or other factors, it is necessary to enter into individual participants' bidding in the spot market. (AG)

  9. Marketing Your Day Camp.

    Science.gov (United States)

    Coleman, George

    1997-01-01

    Marketing strategies for day camps include encouraging camp staff to get involved in organizations involving children, families, and communities; holding camp fairs; offering the use of camp facilities to outside groups; hosting sport leagues and local youth outings; planning community fairs; and otherwise involving the camp in the community. (LP)

  10. The possibility of obtaining marketing authorization of orphan pharmaceutical compounding preparations: 3,4-DAP for Lambert-Eaton Myasthenic Syndrome.

    Science.gov (United States)

    de Wilde, Sofieke; de Jong, Maria G H; Lipka, Alexander F; Guchelaar, Henk-Jan; Schimmel, Kirsten J M

    2018-03-01

    Pharmaceutical compounding preparations, produced by (hospital) pharmacies, usually do not have marketing authorization. As a consequence, some of these pharmaceutical compounding preparations can be picked-up by a pharmaceutical company to obtain marketing authorization, often leading to price increases. An example is the 3,4-diaminopyridine slow release (3,4-DAP SR) tablets for Lambert-Eaton Myasthenic Syndrome (LEMS). In 2009 marketing authorization was given for the commercial immediate release phosphate salt of the drug, including a fifty-fold price increase compared to the pharmaceutical compounding preparation. Obtaining marketing authorization for 3,4-DAP SR by academia might have been a solution to prevent this price increase. To determine whether the available data of a pharmaceutical compounding preparation with long-term experience in regular care are adequate to obtain marketing authorization, 3,4-DAP SR is used as a case study. A retrospective qualitative case-study was performed. Initially, document analysis was executed by collecting the required data for marketing authorization in general and whether data of Firdapse® and 3,4-DAP SR met these requirements. Secondly, the (non-) available data of the two formulations were compared with each other to determine the differences in availability. At the time of approval, almost all data were available for both Firdapse® and 3,4-DAP SR. Conversely, much of the data used for the approval of Firdapse® originated from the 3,4-DAP immediate release (3,4-DAP IR) formulation. Only two bioequivalence studies and one pharmacology safety study was performed with Firdapse® before marketing authorization application. In conclusion, at time Firdapse® obtained approval, the data available did not differ substantially from 3,4-DAP SR, indicating that approval with 3,4-DAP SR would have been possible. We make a plea for approval of orphan medicinal products developed and manufactured by academic institutions as to

  11. Marketing marketing

    NARCIS (Netherlands)

    dr. Karel Jan van Alsem

    2013-01-01

    In deze installatierede betoogt Karel Jan Alsem dat marketing een grotere strategische rol in organisaties zou moeten krijgen. Want marketing is bij uitstek de verbinding tussen klantwensen en het DNA van een organisatie. Doordat merken gemiddeld voor mensen niet heel belangrijk zijn, is goede

  12. 78 FR 35641 - Notice of Intent To Prepare an Amendment to the Mimbres Resource Management Plan and Associated...

    Science.gov (United States)

    2013-06-13

    ... Assessment for Possible Disposal of Public Land in Do[ntilde]a Ana County, Las Cruces, New Mexico AGENCY... Cruces District Office, New Mexico, intends to prepare a Resource Management Plan (RMP) Amendment with an associated Environmental Assessment (EA) to analyze the possible disposal by direct sale at fair market value...

  13. Monitoring of mercury, arsenic, and lead in traditional Asian herbal preparations on the Dutch market and estimation of associated risks

    NARCIS (Netherlands)

    Martena, M.J.; Wielen, van der J.C.A.; Rietjens, I.; Klerx, W.N.M.; Groot, de H.N.; Konings, E.J.M.

    2010-01-01

    Traditional herbal preparations used in Ayurveda, traditional Chinese medicine, traditional Tibetan medicine, and other Asian traditional medicine systems may contain significant amounts of mercury, arsenic or lead. Though deliberately incorporated in Asian traditional herbal preparations for

  14. Cultural Values and Overall Fairness;

    Directory of Open Access Journals (Sweden)

    Mohsen Golparvar

    2010-04-01

    Full Text Available This research conducted with the aim of investigating the relationships between overall fairness and cultural values with organizational justice, job satisfaction and turnover among the personnel of training and education administrations in Esfahan city. Statistical population were the personnel of education and training administrations regions, which 309 persons from them selected with using simple random sampling. Research instruments were overall fairness with 3 items, cultural values (in two fields including materialism and power distance with 8 items, distributive, procedural and interactional justice with 3,3,3 items respectively, job satisfaction with 3 items and turnover with 3 items. Data were analyzed with using Pearson’s correlation coefficient, structural equation modeling, moderated hierarchical regression and mediating regression analysis. Results showed that there are significant relations between overall fairness with distributive, procedural, interactional justice and turnover, job satisfaction and materialism (P0.05. The results of structural equation modeling and mediating regression analysis showed that overall fairness relatively mediate the relations between procedural justices with turnover. But there was not mediated role for overall fairness in relations between distributive and interactional fairness with turnover and job satisfaction. Moderated regression analysis showed that power distance likely have moderated role in relations between overall fairness with turnover likely.

  15. What was fair in acturial fairness?

    OpenAIRE

    Heras Martínez , Antonio José; Teira , David; Pradier , Pierre-Charles

    2016-01-01

    URL des Documents de travail : http://centredeconomiesorbonne.univ-paris1.fr/documents-de-travail-du-ces/; Documents de travail du Centre d'Economie de la Sorbonne 2016.73 - ISSN : 1955-611X; The concept of acturial fairness stems from an Aristotelian tradition in which fairness requires equality between the goods exchanged. When dealing with aleatory contracts, this principle evolved, among medieval scholars, into equality in risk: benefits and losses should be proportional to the risks unde...

  16. The ELISe experiment at FAIR

    International Nuclear Information System (INIS)

    Simon, H.

    2007-01-01

    In this paper the novel ELectron Ion scattering in a Storage ring (eA-collider) experiment that is part of the baseline of FAIR[http://www.gsi.de/fair/reports/btr.html] will be discussed in terms of future prospects in a viable physics programme[http://www.gsi.de/documents/DOC-2006-Mar-118-1.pdf, http://www.gsi.de/fair/experiments/ELISe/] that will be feasible for the first time, making use of a clean purely electromagnetic probe in conjunction with unstable secondary beams, the electron

  17. An experiment in fair value accounting: UK investment vehicles

    NARCIS (Netherlands)

    Danbolt, J.; Rees, W.

    2008-01-01

    We use the British real estate and investment fund industries as experimental settings where historic cost (HC) and fair value accounting (FVA) can be compared. Both industries have the majority of their assets marked to market and hence the difference between the two accounting systems is profound.

  18. The Economics of Fair Play.

    Science.gov (United States)

    Sigmund, Karl; Fehr, Ernst; Nowak, Martin A.

    2002-01-01

    Reports on the field of experimental economics and speculates about why we value fairness and cooperation over the seemingly more rational selfishness. Illustrates a typical decision making situation using the Ultimatum game. (DDR)

  19. To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm.

    OpenAIRE

    Dugarte, Rafael

    2006-01-01

    To what extent Fair Value is Fair, an Analysis of Reliability and Relevance of the Fair Value Accounting Paradigm. Rafael Dugarte Escalante September, 2006 Fair value accounting is fair and important for financial reporting in providing relevant, reliable, comparable and understandable information to the users depending on what kind of information is expected from it, and the way in which fair value is actually found. This study complemen...

  20. Measuring and Controlling Fairness of Triangulations

    KAUST Repository

    Jiang, Caigui; Gü nther, Felix; Wallner, Johannes; Pottmann, Helmut

    2016-01-01

    of fairness must take new aspects into account. We use concepts from discrete differential geometry (star-shaped Gauss images) to express fairness, and we also demonstrate how fairness can be incorporated into interactive geometric design of triangulated

  1. Issues in Fair Value Accounting under IFRS

    OpenAIRE

    Bischof, Jannis

    2008-01-01

    The dissertation presents theoretical evidence for inconsistencies in fair value accounting under IFRS, experimental evidence for biases in risk perception of fair values and empirical evidence for discretion in banks' disclosure policies with respect to fair value measurement.

  2. Is there a casual link between disclosure for fair value assets and information asymmetry?

    OpenAIRE

    Ezdri, Elon

    2016-01-01

    Following an attempt to harmonize the U.S. GAAP and IFRS a new IFRS standard became mandatory in the EU known as IFRS 13 “Fair value measurement” in 2013. The new accounting standard aims to decrease inconsistencies with fair value measurement by introducing new disclosure requirements for fair value assets with no active market (level 3). This study investigates how well Swedish listed firms have complied with the new disclosure requirements, and whether their compliance level has affected t...

  3. Technology is Changing What's "Fair Use" in Teaching

    Directory of Open Access Journals (Sweden)

    Linda Howe-Steiger

    2002-01-01

    Full Text Available The Doctrine of Fair Use was established by the courts to exempt certain activities such as teaching and research from the legal requirements of the copyright law. Before the 1976 Revision of the Copyright Act, only two cases were brought against teachers for copyright infringements. In both cases the teachers lost because their extensive copying was found to impact the copyright owner's market for legally published copies. Although the 1976 Act explicitly recognizes the existence of potentially Fair Uses, the act makes application of the principle highly situational. Classroom Guidelines attached to the Act make application even more murky and constrained. After 1976 photocopy technology and the advent of the coursepack began a trend towards circumscribing situations in which Fair Use may be applied. Potential impact on a new, lucrative market for sale of rights to copy portions of books and journals appears to dominate contemporary case law. Desktop publishing and Internet and web-based teaching, the authors believe, will further erode traditional applications of Fair Use for educational purposes. They argue that instructors and researchers should assume that there is no Fair Use on the Internet. Guidelines are provided for faculty and others considering dissemination of potentially copyrighted materials to students via digital technologies.

  4. Reframing ‘Crisis’ in Fair Trade Coffee Production: Trajectories of Agrarian Change in Nicaragua

    NARCIS (Netherlands)

    Fraser, J.; Fisher, E.; Arce, A.M.G.

    2014-01-01

    A focus on crisis provides a methodological window to understand how agrarian change shapes producer engagement in fair trade. This orientation challenges a separation between the market and development, situating fair trade within global processes that incorporate agrarian histories of social

  5. PREFACE: FAIRNESS 2014: FAIR Next Generation ScientistS 2014

    Science.gov (United States)

    2015-04-01

    FAIRNESS 2014 was the third edition in a series of workshops designed to bring together excellent international young scientists with research interests focused on physics at FAIR (Facility for Antiproton and Ion Research) and was held on September 22-27 2014 in Vietri sul Mare, Italy. The topics of the workshops cover a wide range of aspects in both theoretical developments and current experimental status, concentrated around the four scientific pillars of FAIR. FAIR is a new accelerator complex with brand new experimental facilities, that is currently being built next to the existing GSI Helmholtzzentrum for Schwerionenforschung close to Darmstadt, Germany. The spirit of the conference is to bring together young scientists, e.g. advanced PhD students and postdocs and young researchers without permanent position to present their work, to foster active informal discussions and build up of networks. Every participant in the meeting with the exception of the organizers gives an oral presentation, and all sessions are followed by an hour long discussion period. During the talks, questions are anonymously collected in a box to stimulate discussions. The broad physics program at FAIR is reflected in the wide range of topics covered by the workshop: • Physics of hot and dense nuclear matter, QCD phase transitions and critical point • Nuclear structure, astrophysics and reactions • Hadron Spectroscopy, Hadrons in matter and Hypernuclei • New developments in atomic and plasma physics • Special emphasis is put on the experiments CBM, HADES, PANDA, NUSTAR, APPA and related experiments For each of these different areas one invited speaker was selected to give a longer introductory presentation. The write-ups of the talks presented at FAIRNESS 2014 are the content of this issue of Journal of Physics: Conference Series and have been refereed according to the IOP standard for peer review. This issue constitutes therefore a collection of the forefront of research that

  6. RESEARCH OF THE PREPARATION «AMINALON-FARMAK» ON THE PHARMACEUTICAL MARKET OF THE UKRAINE: INFORMATION REVIEW

    Directory of Open Access Journals (Sweden)

    V. A. Kuchmistov

    2014-01-01

    Full Text Available Among the contemporary medicinal remedies the derivatives of -aminobutyric acid have a special place. The present work is devoted to the remedy «Aminalon» which has a dignity of a combination of nootropic and neuroprotective actions and it has special value for the geriatric and pediatric practices. The task of the authors was a holding of a market review with the purpose to generalize the information about the place of the given remedy as a segment of the pharmaceutical market.

  7. A FEW CONSIDERATIONS ABOUT TRADE FAIR STANDS DESIGN

    Directory of Open Access Journals (Sweden)

    NEIDONI Nadina

    2017-05-01

    Full Text Available The paper presents some aspects related to the design of a trade fair stand, advertising a company specialized in the fabrication of corrugated fibre board packaging. The first section reviews shortly the main features of the industrial design. The second section deals with the structural conception of successful trade shows. Further, the importance of the package in the marketing matters is addressed. In this context corrugated fibreboard, as secondary or tertiary material is essential. In the final section, a comparison between two trade fair stands, representing a corrugated fibreboard company are presented.

  8. A Bumper Crop of Fair Trade Coffee Books

    Directory of Open Access Journals (Sweden)

    John M. Talbot

    2015-08-01

    Full Text Available The history of the world coffee market is a story of cycles of boom and bust. The most recent bust, one of the most severe in history, began in 1998 and started to ease in 2005. This period of severe crisis across the coffee producing countries in the developing world stimulated a growing interest in fair trade coffee as a means of helping the small farmers who were being devastated by historically low prices. As public interest and consumption grew, social scientists, as is their wont, set out to study the phenomenon. The result is the current bumper crop of books analyzing fair trade coffee.

  9. CERN Scientific Book Fair 2013

    CERN Multimedia

    CERN Library

    2013-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2013 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Key publishers will present a selection of titles in physics, technology, mathematics, engineering, computing and popular science. You are welcome to come along and meet the publishers’ representatives or simply have a look at the books on sale. The fair will take place in the Main Building (Bldg. 500) on the ground floor near Restaurant 1 on Monday 9 and Tuesday 10 September. Participating or represented publishers include: Oxford University Press, Princeton University Press, Springer, Wiley, and World Scientific-Imperial College Press. Fair opening times:  - Monday 9 September 9:00 - 18:00  - Tuesday 10 September 9:00 - 18:00

  10. CERN scientific book fair 2010

    CERN Document Server

    CERN Library

    2010-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2010 CERN Book Fair, a two-day scientific event offering you the opportunity to meet key publishers and to browse and purchase books at significant discounts.   Some twelve companies will be present and will bring with them a selection of titles in physics, technology, mathematics, engineering, computing and popular science. You are welcome to come along and meet the publishers’ representatives or simply have a look to the books on offer. The Fair will take place in the Main Building (bldg. 500) on the ground floor near the Restaurant 1 on Tuesday 7th and Wednesday 8th September. Participating or represented publishers include: Cambridge University Press, EPFL Press – PPUR, Oxford University Press, Imperial College Press, McGraw-Hill, Oxford University Press, Pearson Education, Princeton University Press, Springer, Taylor and Francis, Wiley, World Scientific. Fair opening times: Tuesday 7 September 9:00 &ndash...

  11. Future Facility: FAIR at GSI

    International Nuclear Information System (INIS)

    Rosner, Guenther

    2007-01-01

    The Facility for Antiproton and Ion Research, FAIR, is a new particle accelerator facility to be built at the GSI site in Germany. The research at FAIR will cover a wide range of topics in nuclear and hadron physics, high density plasma and atomic physics, and applications in condensed matter physics and biology. A 1.1 km circumference double ring of rapidly cycling 100 and 300 Tm synchrotrons, will be FAIR's central accelerator system. It will be used to produce, inter alia, high intensity secondary beams of antiprotons and short-lived radioactive nuclei. A subsequent suite of cooler and storage rings will deliver heavy ion and antiproton beams of unprecedented quality. Large experiments are presently being designed by the NUSTAR, PANDA, PAX, CBM, SPARC, FLAIR, HEDgeHOB and BIOMAT collaborations

  12. Environmental Science: 49 Science Fair Projects. Science Fair Projects Series.

    Science.gov (United States)

    Bonnet, Robert L.; Keen, G. Daniel

    This book contains 49 science fair projects designed for 6th to 9th grade students. Projects are organized by the topics of soil, ecology (projects in habitat and life cycles), pests and controls (projects in weeds and insects), recycling (projects in resources and conservation), waste products (projects in decomposition), microscopic organisms,…

  13. Computing Activities for the PANDA Experiment at FAIR

    NARCIS (Netherlands)

    Messchendorp, Johan; Gruntorad, J; Lokajicek, M

    2010-01-01

    The PANDA experiment at the future facility FAIR will provide valuable data for our present understanding of the strong interaction. In preparation for the experiments, large-scale simulations for design and feasibility studies are performed exploiting a new software framework, PandaROOT, which is

  14. The fair value of operational reliability

    International Nuclear Information System (INIS)

    Patino-Echeverri, Dalia; Morel, Benoit

    2005-01-01

    Information about the uncertainties that surround the operation of the power system can be used to enlighten the debate of how much reliability should be pursued and how resources should be allocated to pursue it. In this paper we present a method to determine the value of having flexible generators to react to load fluctuations. This value can be seen as the value of hedging against the uncertainty on the load due to the volatility of the demand and the possibility of congestion. Because having this flexibility can be related to a financial option, we will use an extension of options theory and in particular the risk-neutral valuation method, to find a risk neutral quantification of its value. We illustrate our point valuing the flexibility that leads to ''operational reliability'' in the PJM market. Our formula for that value is what we call ''the fair value'' of operational reliability. (Author)

  15. Children develop a veil of fairness

    DEFF Research Database (Denmark)

    Shaw, Alex; Montinari, Natalia; Piovesan, Marco

    2014-01-01

    Previous research suggests that children develop an increasing concern with fairness over the course of development. Research with adults suggests that the concern with fairness has at least 2 distinct components: a desire to be fair and a desire to signal to others that they are fair. We explore......INFO Database Record (c) 2013 APA, all rights reserved)....

  16. DCF Fair Value Valuation, Excessive Assetes and Hidden Inefficiencies

    Directory of Open Access Journals (Sweden)

    Paweł Mielcarz

    2011-12-01

    Full Text Available Fair value concept is widely used in DCF (Discounted Cash Flow  business valuation. One of the main principle of fair value concept is full information symmetry between contracting parties. The assumption enforces specific way of FCF (Free Cash Flow estimation: all areas of inefficiency of valuated companies should be identified and their effect on free cash flow should be eliminated. The projection of free cash flow thus prepared should reflect the optimum operations of the business. The methodological issues of fair value valuation of inefficient companies are not comprehensibly addressed in the financial and accounting literature. There is easily observable gap between fair value theory and valuation practices. Thus this article is an attempt to answer the question about practical issues in fair value valuation of companies which do not apply value based management rules. It is based on literature review, theory examination and short case studies which present proposed solution for practical problems. Methods of identification and assessment of impact of inefficiencies on the fair value of a business are hereinafter presented and supported with arguments.

  17. Virtual Career Fairs: Perspectives from Norwegian Recruiters and Exhibitors

    Directory of Open Access Journals (Sweden)

    Ådne Stenberg Vik

    2018-02-01

    Full Text Available The present work introduces virtual fairs, particularly the perceived benefits, challenges, and relevance of such fairs for recruitment and employer branding. These aspects were explored in a semi-structured interview with an organizer of virtual fairs across Scandinavia, and a focus group composed of Norwegian recruiters and exhibitors. The results of the data collection can be summarized in the form of themes that relate to web analytics, web services and optimization. The benefits of virtual fairs pertain to the (a visibility and branding; (b costs; and (c analytics-based customization. Challenges of virtual career fairs pertain to the (a lack of online engagement, (b preparation and staffing costs; (c lack of guidelines; (d talent access and identification; (e security and infrastructure; (f long-term planning; (g and inter-dependencies. The discussion summarizes the implications of branding and recruitment and the value they add to business, also noting how context effects may come into play. The article concludes by exploring the possibility that virtual fairs will complement or become the new standard in recruitment and outlines future avenues for research and practice.

  18. Fair Exchange in Strand Spaces

    Directory of Open Access Journals (Sweden)

    Joshua D. Guttman

    2009-10-01

    Full Text Available Many cryptographic protocols are intended to coordinate state changes among principals. Exchange protocols coordinate delivery of new values to the participants, e.g. additions to the set of values they possess. An exchange protocol is fair if it ensures that delivery of new values is balanced: If one participant obtains a new possession via the protocol, then all other participants will, too. Fair exchange requires progress assumptions, unlike some other protocol properties. The strand space model is a framework for design and verification of cryptographic protocols. A strand is a local behavior of a single principal in a single session of a protocol. A bundle is a partially ordered global execution built from protocol strands and adversary activities. The strand space model needs two additions for fair exchange protocols. First, we regard the state as a multiset of facts, and we allow strands to cause changes in this state via multiset rewriting. Second, progress assumptions stipulate that some channels are resilient-and guaranteed to deliver messages-and some principals are assumed not to stop at certain critical steps. This method leads to proofs of correctness that cleanly separate protocol properties, such as authentication and confidentiality, from invariants governing state evolution. G. Wang's recent fair exchange protocol illustrates the approach.

  19. Toddlers Selectively Help Fair Agents

    Directory of Open Access Journals (Sweden)

    Luca Surian

    2017-06-01

    Full Text Available Previous research showed that infants and toddlers are inclined to help prosocial agents and assign a positive valence to fair distributions. Also, they expect that positive and negative actions directed toward distributors will conform to reciprocity principles. This study investigates whether toddlers are selective in helping others, as a function of others’ previous distributive actions. Toddlers were presented with real-life events in which two actresses distributed resources either equally or unequally between two puppets. Then, they played together with a ball that accidentally fell to the ground and asked participants to help them to retrieve it. Participants preferred to help the actress who performed equal distributions. This finding suggests that by the second year children’s prosocial actions are modulated by their emerging sense of fairness.HighlightsToddlers (mean age = 25 months are selective in helping distributors.Toddlers prefer helping a fair rather than an unfair distributor.Toddlers’ selective helping provides evidence for an early sense of fairness.

  20. International Accounting Convergence in the Field of Fair Value Measurement

    Directory of Open Access Journals (Sweden)

    Diana Cozma Ighian

    2015-09-01

    Full Text Available The investors’ desire for high-quality, internationally comparable financial information that is useful for decision-making in increasingly global capital markets imposed an international convergence, the ultimate goal of which is a single set of international accounting standards that companies worldwide would use for both domestic and cross-border financial reporting. The guidance, set out in IFRS 13 Fair Value Measurement and the update to Topic 820 (formerly referred to as SFAS 157, completes a major project of the boards’ joint work to improve IFRSs and US GAAP and to bring about their convergence. This article describes the controversial history of fair value measurement and the main novelties in the field of fair value measurement, arising from the international convergence process.

  1. The Compressed Baryonic Matter Experiment at FAIR

    International Nuclear Information System (INIS)

    Heuser, Johann M.

    2013-01-01

    The Compressed Baryonic Matter (CBM) experiment will explore the phase diagram of strongly interacting matter in the region of high net baryon densities. The experiment is being laid out for nuclear collision rates from 0.1 to 10 MHz to access a unique wide spectrum of probes, including rarest particles like hadrons containing charm quarks, or multi-strange hyperons. The physics programme will be performed with ion beams of energies up to 45 GeV/nucleon. Those will be delivered by the SIS-300 synchrotron at the completed FAIR accelerator complex. Parts of the research programme can already be addressed with the SIS-100 synchrotron at the start of FAIR operation in 2018. The initial energy range of up to 11 GeV/nucleon for heavy nuclei, 14 GeV/nucleon for light nuclei, and 29 GeV for protons, allows addressing the equation of state of compressed nuclear matter, the properties of hadrons in a dense medium, the production and propagation of charm near the production threshold, and exploring the third, strange dimension of the nuclide chart. In this article we summarize the CBM physics programme, the preparation of the detector, and give an outline of the recently begun construction of the Facility for Antiproton and Ion Research

  2. Fair Value Considerations during the Current Financial Crisis

    Directory of Open Access Journals (Sweden)

    Banu Esra Aslanertik

    2010-03-01

    Full Text Available In the current economic conditions, accounting applications seem to face new and complex challenges. Especially, these challenges are on the basis of fair value. Recent crisis has highlighted the complexity and difficulty of valuing financial instruments when market information is not available or not sufficient to give better economic decisions. FASB 157 “Fair Value Accounting” became effective by January 1, 2008 for most U.S. companies and some believe that this caused the problem. Oppositely, a wider group of interested parties and investors believe that fair value increases transparency and give relevant information for decision making. Depending on the financial reporting framework and the going concern assumption, this paper investigates the process for determining fair value measurements and its in-depth effects in financial reports. Also, the paper will try to highlight the question: “Can fair value be really the main reason of the global financial crisis?” from the aspect of an accounting academician.

  3. CARBON ACCOUNTING INITIATIVES: CASE STUDY OF A PETROLEUM REFINERY IN MALAYSIA TO PREPARE FOR FUTURE CARBON MARKET

    Directory of Open Access Journals (Sweden)

    AMANDA H.L. CHEE

    2010-06-01

    Full Text Available Petroleum refining process produces a large amount of atmospheric pollutants including greenhouse gases which are attributed to global warming. The international community inevitably addressed the global warming issue by introducing a market-based mechanism known as Emission Trading Systems (ETS under the Kyoto Protocol which imposes binding limits to developed nations using three flexibility mechanisms, including the Clean Development Mechanism (CDM. This case study was carried out in a petroleum refinery in Malaysia to explore the possibility for the refinery to participate in CDM. Information was collected through observatory field survey at the refinery and documentation review. Results show that the current monitoring tool using indirect calculation of fuel consumption provides a comprehensive coverage of emission sources but the reporting frequency should be increased for data accuracy. An accounting system was then created to predict the emissions gap of the refinery with reference to the baseline-year set by the Kyoto Protocol. It was concluded that the refinery showed promising potential to participate in CDM to benefit from technology transfer by selling their ‘credits’ to Annex I countries despite the uncertainty on the impact of the carbon market in a Non-Annex I country.

  4. CERN Scientific Book Fair 2008

    CERN Multimedia

    DSU Unit

    2008-01-01

    The CERN Bookshop and CERN Library invite you to attend the 2008 CERN Book Fair 2008, a three-day scientific book festival offering you the opportunity to meet key publishers and electronic book suppliers and to browse and purchase books at significant discounts. Some ten companies will be participating and will bring with them a selection of titles in physics, technology, mathematics, engineering and popular science. There will also be a number of tie-in events intended to give you an insight into the writing and publishing process from authors within our own community. Come along and meet the authors, discuss your book ideas with the publishers’ representatives or simply browse the books on offer. The Fair will take place in Building 500 in the area near the Main Auditorium, and special presentations (as detailed below) will be held in rooms nearby or in the Library. Participating publishers and book traders include: Cambridge ...

  5. The NUSTAR program at FAIR

    Directory of Open Access Journals (Sweden)

    Herlert Alexander

    2014-04-01

    Full Text Available The NUSTAR Collaboration brings together several hundred scientists to form one of the four scientific pillars of the future FAIR facility. NUSTAR aims at the exploitation of intense radioactive beams with energies up to 1.5 GeV/u in order to explore nuclei with large neutron or proton excess. The project has evolved over the last years and now reached a state where a large fraction of the core program is financed, partly built, and even ready for operation. With the signing of the FAIR convention in 2010 and the start of construction, the sub-projects in NUSTAR gain momentum and look forward to commissioning and first beams in this decade. The present status of the project will be presented, focusing on the instrumentation to be applied in the various experimental areas behind the Super-FRS fragment separator, which is the central instrument of NUSTAR.

  6. Collector ring project at FAIR

    International Nuclear Information System (INIS)

    Dolinskii, A; Blell, U; Dimopoulou, C; Gorda, O; Leibrock, H; Litvinov, S; Laier, U; Schurig, I; Weinrich, U; Berkaev, D; Koop, I; Starostenko, A; Shatunov, P

    2015-01-01

    The collector ring is a dedicated ring for fast cooling of ions coming from separators at the FAIR project. To accommodate optimal technical solutions, a structure of a magnet lattice was recently reviewed and modified. Consequently, more appropriate technical solutions for the main magnets could be adopted. A general layout and design of the present machine is shown. The demanding extraction schemes have been detailed and open design issues were completed. (paper)

  7. Accounting for Fair Value Headging

    OpenAIRE

    Botea Elena Mihaela; Stanila Oana Georgiana; SSahlian Daniela Nicoleta

    2010-01-01

    The derivatives appearance was generated by the discovery of new ways to limit and manage current activity risks. Derivatives couldn’t hedge any type of risk. Derivative operations can be used to hedge: interest rate risks, foreign currency exchange rate risks, credit risks. Derivatives used to hedge these risks can be handled to cover fair value exposure, cash flow exposure and exposure to changes in the value of a net investment in a foreign operation. The hedging accounting roll is to prot...

  8. Hybla Fair event: environmental report

    International Nuclear Information System (INIS)

    Roach, D.R.; Russell, W.L. Jr.

    1975-01-01

    A series of environmental measurements during the Hybla Fair nuclear event were made. Experimenters were unsure of conditions that would be created since there was no closure system and the experiments were close to the source. A variety of temperature, pressure, and load devices were tested. The results will aid in the design and engineering of future close-in diagnostic packages and pipes. (U.S.)

  9. Hadronic resonances at FAIR energies

    International Nuclear Information System (INIS)

    Vogel, Sascha

    2013-01-01

    These proceedings cover the analysis of hadronic resonances in heavy ion collisions. The model used for these studies is the Ultra-relativistic Quantum Molecular Dynamics (UrQMD) model. The model will be briefly explained, resonance observables will be highlighted and various kinematical issues will be investigated. Special emphasis will be put on the FAIR energy regime, especially highlighting the Compressed Baryonic Matter (CBM) program.

  10. Fair adaptation to climate change

    International Nuclear Information System (INIS)

    Paavola, Jouni; Adger, W. Neil

    2006-01-01

    This article identifies social justice dilemmas associated with the necessity to adapt to climate change, examines how they are currently addressed by the climate change regime, and proposes solutions to overcome prevailing gaps and ambiguities. We argue that the key justice dilemmas of adaptation include responsibility for climate change impacts, the level and burden sharing of assistance to vulnerable countries for adaptation, distribution of assistance between recipient countries and adaptation measures, and fair participation in planning and making decisions on adaptation. We demonstrate how the climate change regime largely omits responsibility but makes a general commitment to assistance. However, the regime has so far failed to operationalise assistance and has made only minor progress towards eliminating obstacles for fair participation. We propose the adoption of four principles for fair adaptation in the climate change regime. These include avoiding dangerous climate change, forward-looking responsibility, putting the most vulnerable first and equal participation of all. We argue that a safe maximum standard of 400-500 ppm of CO 2 concentrations in the atmosphere and a carbon tax of $20-50 per carbon equivalent ton could provide the initial instruments for operationalising the principles. (author)

  11. The FairRoot framework

    International Nuclear Information System (INIS)

    Al-Turany, M; Bertini, D; Karabowicz, R; Kresan, D; Malzacher, P; Uhlig, F; Stockmanns, T

    2012-01-01

    The FairRoot framework is an object oriented simulation, reconstruction and data analysis framework based on ROOT. It includes core services for detector simulation and offline analysis. The framework delivers base classes which enable the users to easily construct their experimental setup in a fast and convenient way. By using the Virtual Monte Carlo concept it is possible to perform the simulations using either Geant3 or Geant4 without changing the user code or the geometry description. Using and extending the task mechanism of ROOT it is possible to implement complex analysis tasks in a convenient way. Moreover, using the FairCuda interface of the framework it is possible to run some of these tasks also on GPU. Data IO, as well as parameter handling and data base connections are also handled by the framework. Since some of the experiments will not have an experimental setup with a conventional trigger system, the framework can handle also free flowing input streams of detector data. For this mode of operation the framework provides classes to create the needed time sorted input streams of detector data out of the event based simulation data. There are also tools to do radiation studies and to visualize the simulated data. A CMake-CDash based building and monitoring system is also part of the FairRoot services which helps to build and test the framework on many different platforms in an automatic way, including also Continuous Integration.

  12. HOW APPRAISERS DEVELOP FAIR VALUE

    Directory of Open Access Journals (Sweden)

    MIROSLAV ŠKODA

    2012-01-01

    Full Text Available Management is responsible for its own financial decisions. If we take into account, that fair value concept was shown in financial crisis as something that does not work anymore in this way; there is a big need to develop it for the future. Non-professional readers of financial statements believe, however, that company financials are the work of the public accounting firm that had signed the audit certificate. The main reason for bringing this point up is that when companies disclose Fair Value (FV information in their financial statements, they are taking responsibility for the values disclosed. Management may often be encouraged to utilize the services of an outside professional, but at the end of the day, the outside appraiser is a hired gun. Although the appraiser has to take responsibility for his own work, hiring the appraiser does not absolve management of its ultimate responsibility. The obverse of this is also true. Management does not have to hire the appraiser to develop any fair value disclosures made in the financial statements. Developing FV information is not recommended as a do-it yourself undertaking, there is nothing in Generally Accepted Accounting Principles (GAAP or Securities Exchange Commission (SEC regulations, however, that requires an outside appraiser.

  13. Structural Optimisation Of Payload Fairings

    Science.gov (United States)

    Santschi, Y.; Eaton, N.; Verheyden, S.; Michaud, V.

    2012-07-01

    RUAG Space are developing materials and processing technologies for manufacture of the Next Generation Launcher (NGL) payload fairing, together with the Laboratory of Polymer and Composite Technology at the EPFL, in a project running under the ESA Future Launchers Preparatory Program (FLPP). In this paper the general aims and scope of the project are described, details of the results obtained shall be presented at a later stage. RUAG Space design, develop and manufacture fairings for the European launch vehicles Ariane 5 and VEGA using well proven composite materials and production methods which provide adequate cost/performance ratio for these applications. However, the NGL shall make full use of innovations in materials and process technologies to achieve a gain in performance at a much reduced overall manufacturing cost. NGL is scheduled to become operational in 2025, with actual development beginning in 2014. In this current project the basic technology is being developed and validated, in readiness for application in the NGL. For this new application, an entirely new approach to the fairing manufacture is evaluated.

  14. Transcreation in Marketing and Advertising

    DEFF Research Database (Denmark)

    Pedersen, Daniel

    Within marketing and advertising, transcreation constitutes a fairly new domain, which has experienced extensive growth during the last decade or so. More and more companies provide transcreation alongside other services like translation and localisation. In academic circles, the term transcreation...

  15. Children develop a veil of fairness.

    Science.gov (United States)

    Shaw, Alex; Montinari, Natalia; Piovesan, Marco; Olson, Kristina R; Gino, Francesca; Norton, Michael I

    2014-02-01

    Previous research suggests that children develop an increasing concern with fairness over the course of development. Research with adults suggests that the concern with fairness has at least 2 distinct components: a desire to be fair and a desire to signal to others that they are fair. We explore whether children's developing concern with behaving fairly toward others may in part reflect a developing concern with appearing fair to others. In Experiments 1 and 2, most 6- to 8-year-old children behaved fairly toward others when an experimenter was aware of their choices; fewer children opted to behave fairly, however, when they could be unfair to others yet appear fair to the experimenter. In Experiment 3, we explored the development of this concern with appearing fair by using a wider age range (6- to 11-year-olds) and a different method. In this experiment, children chose how to assign a good or bad prize to themselves and another participant by either unilaterally deciding who would get each prize or using a fair procedure--flipping a coin in private. Older children were much more likely to flip the coin than younger children, yet were just as likely as younger children to assign themselves the good prize by reporting winning the coin flip more than chance would dictate. Overall, the results of these experiments suggest that as children grow older they become increasingly concerned with appearing fair to others, which may explain some of their increased tendency to behave fairly.

  16. Gas fair and electricity : Speaker presentations of the 6. annual North American natural gas and electricity conference and trade fair

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

    Future prospects of North American natural gas and electric utilities following deregulation, competition and restructuring have been the principal topics of the 22 papers presented at the 6. North American Natural Gas and Electricity Conference and Trade Fair. Progress in some of the major pipeline projects that will bring Canadian gas to US markets, other pipeline issues, energy financing and the impact of technology in this new era of competition also received attention. figs

  17. Strategy intervention for the evolution of fairness.

    Directory of Open Access Journals (Sweden)

    Yanling Zhang

    Full Text Available The 'irrational' preference for fairness has attracted increasing attention. Although previous studies have focused on the effects of spitefulness on the evolution of fairness, they did not consider non-monotonic rejections shown in behavioral experiments. In this paper, we introduce a non-monotonic rejection in an evolutionary model of the Ultimatum Game. We propose strategy intervention to study the evolution of fairness in general structured populations. By sequentially adding five strategies into the competition between a fair strategy and a selfish strategy, we arrive at the following conclusions. First, the evolution of fairness is inhibited by altruism, but it is promoted by spitefulness. Second, the non-monotonic rejection helps fairness overcome selfishness. Particularly for group-structured populations, we analytically investigate how fairness, selfishness, altruism, and spitefulness are affected by population size, mutation, and migration in the competition among seven strategies. Our results may provide important insights into understanding the evolutionary origin of fairness.

  18. Fair play in energy policy decisions: Procedural fairness, outcome fairness and acceptance of the decision to rebuild nuclear power plants

    International Nuclear Information System (INIS)

    Visschers, Vivianne H.M.; Siegrist, Michael

    2012-01-01

    To raise public acceptance of new energy policies, promoting the fairness of the outcomes and of the decision-making procedure has been suggested. Very few studies have examined the role of fairness in public acceptance of rebuilding nuclear power plants. Therefore, using a large mail survey, we investigated the public’s acceptance of the decision to rebuild nuclear power plants in Switzerland by 2020. The study examined the influence of procedural fairness and outcome fairness on the acceptance of this decision, as well as other factors such as risk perception and benefit perception. Additionally, we investigated the moderating influence of general attitudes towards nuclear power on the relation between fairness and decision acceptance. Results indicated that outcome fairness strongly increased decision acceptance, along with general attitudes towards nuclear power and perceived economic benefits. Procedural fairness had only a small impact on decision acceptance. The influence of fairness on decision acceptance did not seem to depend on general nuclear attitudes. Our findings imply that, in the case of rebuilding nuclear power plants, perceived benefits and outcome fairness are important determinants of acceptance of the decision, while procedural fairness only has a limited impact. - Highlights: ► We investigated the role of fairness in the acceptance of a nuclear policy decision. ► Outcome fairness strongly influenced decision acceptance regarding nuclear power plants. ► The role of procedural fairness was relatively small in this respect. ► Also, nuclear attitudes and perceived economic benefits affected decision acceptance. ► Outcome fairness seems more relevant for decision acceptance than procedural fairness.

  19. Fair value assessment – valences and limitations

    OpenAIRE

    Cozma Ighian Diana; Nistor Cristina Silvia

    2010-01-01

    In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements. However, organizations responsible for formulating the principles, enterprises, social bodies and academia are locked in a dispute over the advantages and disadvantages of fair value measurements, and no consensus has been reached yet. This paper explores the arguments for and against fair value and tries to find out whether a...

  20. Fair Value Bewertung von zedierten Reserven

    OpenAIRE

    Heep-Altiner, Maria; Hoos, Sebastian; Krahforst, Christoph

    2014-01-01

    Für Schadenreserven existieren keine hinreichend fungiblen Märkte und somit auch keine Marktpreise im klassischen Sinn. Für eine Fair Value Bewertung bedarf es also eines geeigneten Modellansatzes. In der Schadenversicherung wird üblicher- weise der Transaktionswert modelliert, wobei hier die korrekte Modellierung der Kapitalkosten einer der zentralen Punkte ist. Der Fair Value der zedierten Reserven kann als Differenz zwischen dem Fair Value der Bruttoreserven und dem Fair Value der Nettores...

  1. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    OpenAIRE

    Pei-Hui Hsu; Youan (Robert) Lin

    2016-01-01

    Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010). In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms ...

  2. MARKET WATCH

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    As illustrated by the current session of the Canton Fair,China’s exports are staging a swift comeback,though uncertainties lie ahead. In its drive toward a more sustainable economy,the country bumps up lending for the western regions and small businesses. Foreign banks are losing ground in China due to a lending spree by local rivals. Online travel agents scramble to pledge the lowest prices for hotels as they tap an over-crowded market. Also under pressure is China Mobile that recorded slower profit growth for the first quarter of the year. China launches an international commodities trading platform in Beijing on April 20.

  3. MARKET WATCH

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    The Canton Fair, a barometer of the country’s export health, continued to send worrying signals as foreign buyers skimped on orders for Chinese products. The country’s fund managers cashed in on the stock market euphoria of the first quarter. The central state-owned enterprises bounced back from their previous dismal financial situation. China Mobile, the country’s largest mobile service provider, saw slower profit growth in the first quarter. The first domestic auto financing company with no foreign ownership opened in Shanghai.

  4. Assortiment-kanaalmatch voor biologische fair tradeproducten

    NARCIS (Netherlands)

    LEI,

    2008-01-01

    Stichting FairBites ontwikkelt middels een innovatief organisatiemodel biologische en fair trade voedingsproducten voor de out-of-home (OOH) markt. Deze producten zijn zeer beperkt beschikbaar in dit marktsegment dat ± 35% van de voedingsmarkt vertegenwoordigd. FairBites richt zich op jong

  5. Do fair value adjustments influence dividend policy?

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2011-01-01

    We examine the impact of positive fair value adjustments on dividend policy. If fair value adjustments are transitory in nature and managers are able to assess their implications for future earnings, fair value adjustments in net income is expected to have no distribution consequences. However,

  6. ["Re-evaluation upon suspected event" is an approach for post-marketing clinical study: lessons from adverse drug events related to Bupleuri Radix preparations].

    Science.gov (United States)

    Wu, Shu-Xin; Sun, Hong-Feng; Yang, Xiao-Hui; Long, Hong-Zhu; Ye, Zu-Guang; Ji, Shao-Liang; Zhang, Li

    2014-08-01

    We revisited the "Xiao Chaihu Decoction event (XCHDE)" occurred in late 1980s in Japan and the Bupleuri Radix related adverse drug reaction (ADR) reports in China After careful review, comparison, analysis and evaluation, we think the interstitial pneumonitis, drug induced Liver injury (DILI) and other severe adverse drug envents (ADEs) including death happened in Japan is probably results from multiple factors, including combinatory use of XCHDE with interferon, Kampo usage under modern medicine theory guidance, and use of XCHD on the basis of disease diagnosis instead of traditional Chinese syndrome complex differentiation. There are less ADE case reports related to XCHD preparation in China compared to Japan, mostly manifest with hypersensitivity responses of skin and perfuse perspiration. The symptoms of Radix Bupleuri injection related ADEs mainly manifest hypersensitivity-like response, 2 cases of intravenous infusion instead of intramuscular injection developed hypokalemia and renal failure. One case died from severe hypersensitivity shock. In Chinese literatures, there is no report of the interstitial pneumonitis and DILI associated with XCHDG in Japan. So far, there is no voluntary monitoring data and large sample clinical research data available. The author elaborated the classification of "reevaluation" and clarified "re-evaluation upon events" included the reaction to the suspected safety and efficacy events. Based on the current status of the clinical research on the Radix Bupleuri preparations, the author points out that post-marketing "re-evaluation upon suspected event" is not only a necessity of continuous evaluation of the safety, efficacy of drugs, it is also a necessity for providing objective clinical research data to share with the international and domestic drug administrations in the risk-benefit evaluation. It is also the unavoidable pathway to culture and push the excellent species and famous brands of TCM to the international market, in

  7. 24 CFR 886.121 - Marketing.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Marketing. 886.121 Section 886.121... Projects With HUD-Insured and HUD-Held Mortgages § 886.121 Marketing. (a) Marketing of units and selection... Housing Marketing Plan, if required, and with all regulations relating to fair housing advertising...

  8. Towards a Fair Global Economic Regime?

    DEFF Research Database (Denmark)

    Staricco, Juan Ignacio

    . The further exploration of Fair Trade’s political and ideological dimensions sheds light on the reasons behind the system’s current limitations. The analysis shows that Fair Trade offers very limited improvements compared to the conventional economy. Additionally, for the Argentinean wine industry, Fair Trade......This dissertation offers an assessment of Fair Trade’s transformative potential through an empirical examination of the case of Fair Trade wine produced in Argentina and consumed in the United Kingdom. Guided by a dialectical understanding of the research process, the analysis is done at various...

  9. Inspired at a book fair

    CERN Document Server

    Anaïs Schaeffer

    2012-01-01

    During the Frankfurt book fair last October, the CERN stand drew quite the crowd. Director-General Rolf Heuer was there to promote CERN’s mission and the "LHC: the Large Hadron Collider" book. He met a lot of visitors and for one of them there was also a nice follow-up…   Marcus and his father visiting the LINAC facility. Fifteen year-old Marcus lives in Lauterecken near Frankfurt. The popular book fair last autumn was for him a nice opportunity to get in touch with the CERN environment. Inspired by the stand and what the CERN people were describing, he started to ask more and more questions… So many, that Rolf Heuer decided to invite him to come to CERN and find out some of the answers for himself. A few weeks later, while recovering from an exciting visit to the ATLAS underground cavern and other CERN installations with a cup of tea in Restaurant 1, Marcus shared his enthusiasm about the Organization: “When I was younger, my moth...

  10. Book Review: Is Fair Value Fair? Financial Reporting from an International Perspective

    DEFF Research Database (Denmark)

    Thinggaard, Frank

    2005-01-01

    This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0.......This is a review of Henk Langendijk, Dirk Swagerman and Willem Verhoog (Eds) "Is Fair Value Fair? Financial Reporting from an International Perspective," Chichester: John Wiley, 2003, ISBN 0 470 85028 0....

  11. Fair share — Water Demand Management can help provide fair ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    2010-12-22

    Dec 22, 2010 ... The Millennium Development Goals identify lack of clean water supply as a key factor in ... By saving water, WDM contributes to improved access to fresh water, can improve ... Villages in Nepal prepare for weather extremes.

  12. Electric vehicle market penetration in Switzerland by 2020 - We cannot forecast the future but we can prepare for it

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2009-07-15

    The road transportation sector in Switzerland accounts for 44% of the whole greenhouse gas emissions of the country (around 52 million tons of CO{sub 2} equivalent, of which around 44 million tons of CO{sub 2}). The share of private cars is 72% of the road transportation emissions. The efficiency of electric vehicles is near 40% (useful energy/primary energy) in comparison to that of fossil fuel vehicles (15-20%). The European Union (EU) market average of CO{sub 2} emissions from passenger cars was about 160 g CO{sub 2}/km in 2005 and the average EU mix of electricity production had specific emissions of 410 g CO{sub 2}/kWh in the same year. In comparison the Swiss production mix was 34 CO{sub 2}/kWh in 2005, but the relevant Swiss consumption mix was 112 g CO{sub 2}/kWh, due to imports of electricity (with around 21% of the demand covered by imports). Hence a typical electric car will produce CO{sub 2} emissions of around 80 g CO{sub 2}/km in Europe, what is already twice better (in Switzerland: 23 g CO{sub 2}/km with the present consumption mix). By 2030 it is assumed that the EU electricity production mix will diminish to 130 g CO{sub 2}/kWh, and in Switzerland the consumption mix would be around 55 g CO{sub 2}/kWh (still calculated with 21% imports and with the same Swiss production mix), resulting in emissions from electric car in Europe of less than 30 g CO{sub 2}/km, and in Switzerland less than 13 g CO{sub 2}/km (all calculations made with a specific electric demand of 18-20 kWh/100 km). In summary, electrical vehicles retain a tremendous comparative advantage with respect to internal combustion engine vehicles. If 15% of the Swiss cars (i.e. 720,000 units) would be replaced by electrical vehicles, yearly CO{sub 2} emissions would decrease by about 1.2 million tons. This figure must be compared with the international commitment of Switzerland concerning its reduction of the global greenhouse gas emissions by 20%, i.e. 10.5 million tons of CO{sub 2

  13. Electric vehicle market penetration in Switzerland by 2020 - We cannot forecast the future but we can prepare for it

    International Nuclear Information System (INIS)

    2009-07-01

    The road transportation sector in Switzerland accounts for 44% of the whole greenhouse gas emissions of the country (around 52 million tons of CO 2 equivalent, of which around 44 million tons of CO 2 ). The share of private cars is 72% of the road transportation emissions. The efficiency of electric vehicles is near 40% (useful energy/primary energy) in comparison to that of fossil fuel vehicles (15-20%). The European Union (EU) market average of CO 2 emissions from passenger cars was about 160 g CO 2 /km in 2005 and the average EU mix of electricity production had specific emissions of 410 g CO 2 /kWh in the same year. In comparison the Swiss production mix was 34 CO 2 /kWh in 2005, but the relevant Swiss consumption mix was 112 g CO 2 /kWh, due to imports of electricity (with around 21% of the demand covered by imports). Hence a typical electric car will produce CO 2 emissions of around 80 g CO 2 /km in Europe, what is already twice better (in Switzerland: 23 g CO 2 /km with the present consumption mix). By 2030 it is assumed that the EU electricity production mix will diminish to 130 g CO 2 /kWh, and in Switzerland the consumption mix would be around 55 g CO 2 /kWh (still calculated with 21% imports and with the same Swiss production mix), resulting in emissions from electric car in Europe of less than 30 g CO 2 /km, and in Switzerland less than 13 g CO 2 /km (all calculations made with a specific electric demand of 18-20 kWh/100 km). In summary, electrical vehicles retain a tremendous comparative advantage with respect to internal combustion engine vehicles. If 15% of the Swiss cars (i.e. 720,000 units) would be replaced by electrical vehicles, yearly CO 2 emissions would decrease by about 1.2 million tons. This figure must be compared with the international commitment of Switzerland concerning its reduction of the global greenhouse gas emissions by 20%, i.e. 10.5 million tons of CO 2 equivalent a year. These 720,000 electrical vehicles would increase the

  14. Channel Coordination in Logistics Service Supply Chain considering Fairness

    Directory of Open Access Journals (Sweden)

    Ningning Wang

    2016-01-01

    Full Text Available Logistics service supply chain (LSSC is a new type of service supply chain. This paper investigates the channel coordination issue in a two-echelon LSSC composed of one logistics service integrator (LSI and one functional logistics service provider (FLSP under fairness concerns. The models for a reservation price-only contract under disadvantageous inequality and advantageous inequality are established, respectively, in which the procurement cost, the potential shortage cost, and the operation cost are considered under stochastic market demand. Based on this model, the LSI’s optimal reservation quantity can be determined. Furthermore, we analyze the impact of fairness concerns and the related costs on channel performance and channel coordination. The results are presented in four aspects: (1 channel coordination of the LSSC can be achieved under certain conditions when the LSI experiences advantageous inequality; (2 the spiteful behavior of the LSI leads to the reduction of the channel profit, and channel coordination cannot be achieved when the LSI suffers from disadvantageous inequality; (3 the LSI’s reservation quantity and the channel profit are affected by the LSI’s fairness concerns; (4 motivated by the concerns of fairness, the LSI’s reservation quantity is related not only to his procurement cost and shortage cost but also to the FLSP’s operation cost.

  15. Conjectures Regarding the Adoption of Fair Value Measurements in Brazil

    Directory of Open Access Journals (Sweden)

    Fernando Dal-Ri Murcia

    2008-01-01

    Full Text Available The issue of relevance versus reliability has always been a debate in accounting. Far from being a consensus among the community, the adoption of fair value measurements is intended to present a more realistic view of an entity¿s financial position. However, it could also cause a loss of credibility due to the subjectivity inherent in the valuation process. Wishing to make a contribution to the existing literature on this issue, this paper presents a discussion about the adoption of fair value measurements in Brazil. First, we present a brief examination of asset and liability valuation using the accounting theory as a framework. Following, we conduct a review of the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB standards regarding fair value measurements. Empirical studies addressing fair value are also reviewed. Finally, a discussion about its implementation is presented, aiming to take into account the specificities of the Brazilian Market. This paper intends to contribute to the construction of academic knowledge in accounting by debating an issue which is a real problem for organizations, and yet incipient in the national literature.

  16. HISTORICAL COST AND FAIR VALUE WITHIN THE CONTEXT OF FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    DIANA ELENA BRINZA

    2011-04-01

    Full Text Available Financial crisis determined the fast extension of global financial bankruptcy upon the world, representing at the same time the first crisis of the accounting term of "fair value", under the shade of which subsists a number of standards which request to the institutions to estimate at the market value much of the assets they possess. The Council for International Standards in Accountancy (IASB revised the rules regarding the accountancy at the fair value, as a reaction before the critics which sustains that the accountancy rules at the fair value were the basis of volatility of financial market. The alternative for "fair value" – the historical cost of assets – has little admirers within the financial crisis. In the pages of the present article, we will try to achieve an incursion through specialized literature while analysing the two methods of valuation within the context of financial crisis.

  17. Marketing veterinary services.

    Science.gov (United States)

    Lee, David E

    2006-03-01

    Marketing is a holistic process that goes far beyond a Yellow Page advertisement or a glossy brochure. A thorough evaluation of a market before entry, including best and worst case scenarios, is critical to mak-ing good investments. Veterinarians are fortunate to have a market that is largely protected by barriers to entry and characterized by reasonably high rates of return given minimal risk. Our market base continues to expand and, overall, remains fairly price insensitive. The extent to which a practice can align its capabilities with a product mix that ideally meets its clients' needs will ultimately determine its success.

  18. Risk Management in Construction Project: Taking Fairness into Account

    Science.gov (United States)

    Górecki, Jarosław; Bizon-Górecka, Jadwiga

    2017-10-01

    Risk management requires a comprehensive review of possible hazards, their possible outcomes as well as some recommendations about minimizing the risk. The study emphasises that the project risk management refers to an analysis of the risk factors and a creation of the strategy minimising negative effects of the risk. It was pointed out that a construction project is this kind of projects that can be defined as a unique process of high complexity (design documentation, various stages of creating the building), which has clearly defined time frames and a given financial limit. It is executed as a team work, by qualified or highly qualified specialists of different matters, for example masonry, precast, etc. Additionally, it requires a use of modern equipment and an adequate preparation of the investment. Therefore, the risk management focuses on the problems allowing for troubleshooting. A basis of the risk management is to recognise the fundamentals, which are crucial for the construction project management, i.e. an object perspective, including technological, supporting and management processes as well as an entity perspective - project stakeholders. Construction projects require also an acquaintance with the specificity of the branch. The article refers to the risk management in construction project and, in particular, a phenomenon of participants’ fairness in such projects. The problem of fairness of the entities involved in a project should be understood as a fair play, according to the arrangements agreed in a contract and compatible with current formal procedures and social rules. It was indicated that fairness can be treated as an important factor in predicting the success of such projects. Interviews conducted among contractors in Kuyavian-Pomeranian region showed varied fairness requirements put to individual participants of construction projects. The article presents results of the research. It shows a desired attitude of the surveyed enterprises

  19. Evaluating the fair market value of pay for performance.

    Science.gov (United States)

    Johnson, Jen; Higgins, Alexandra

    2014-04-01

    When assessing a pay-for-performance arrangement, the following factors should be considered: Existence and/or size of minimum savings threshold before savings are allocated. Savings allocation percentage available to physicians. Benchmarks used to measure quality against past performance and/or medical evidence. Ways in which quality outcomes are measured and paid for. Per member per month payments for patient management. Physician investment (participation fee, time, or capital). Existence of downside risk to physicians. Employed compensation structure (if applicable).

  20. Cooperative Investment in Incomplete Markets under Financial Fairness

    NARCIS (Netherlands)

    Pazdera, J.; Schumacher, J.M.; Werker, B.J.M.

    2016-01-01

    Groups of agents, such as participants in a collective pension fund, can decide to undertake a joint investment and to define, ex ante, a rule for the division of proceeds. The collective investment decision and the allocation rule together form a risk sharing scheme. Such a scheme defines a

  1. Cooperative investment in incomplete markets under financial fairness

    NARCIS (Netherlands)

    Pazdera, Jaroslav; Schumacher, Hans; Werker, Bas

    2016-01-01

    Groups of agents, such as participants in a collective pension fund, can decide to undertake a joint investment and to define, ex ante, a rule for the division of proceeds. The collective investment decision and the allocation rule together form a risk sharing scheme. Such a scheme defines a

  2. The fair value of operational reliability

    Energy Technology Data Exchange (ETDEWEB)

    Patino-Echeverri, Dalia; Morel, Benoit

    2005-12-15

    Information about the uncertainties that surround the operation of the power system can be used to enlighten the debate of how much reliability should be pursued and how resources should be allocated to pursue it. In this paper we present a method to determine the value of having flexible generators to react to load fluctuations. This value can be seen as the value of hedging against the uncertainty on the load due to the volatility of the demand and the possibility of congestion. Because having this flexibility can be related to a financial option, we will use an extension of options theory and in particular the risk-neutral valuation method, to find a risk neutral quantification of its value. We illustrate our point valuing the flexibility that leads to ''operational reliability'' in the PJM market. Our formula for that value is what we call ''the fair value'' of operational reliability. (Author)

  3. Mandatory Fair Value Accounting and Information Asymmetry: Evidence from the European Real Estate Industry

    OpenAIRE

    Karl A. Muller, III; Edward J. Riedl; Thorsten Sellhorn

    2011-01-01

    We examine the effects of mandating the provision of fair value information for long-lived tangible assets on firms' information asymmetry. Specifically, we investigate whether European real estate firms' compulsory adoption of International Accounting Standard 40 (IAS 40; Investment Property), which mandated the provision of investment property fair values in 2005, resulted in reduced information asymmetry across market participants. Using as a control group firms that voluntarily provided t...

  4. Production of hypernuclei at FAIR

    Energy Technology Data Exchange (ETDEWEB)

    Gaitanos, Theodoros; Larionov, Alexei; Mosel, Ulrich [Institut fuer Theoretische Physik, Universitaet Giessen (Germany)

    2011-07-01

    The strangeness sector of the strong interaction is important for our knowledge on, e.g., nuclear astrophysics. It is still a widely debated topic of current research. Hypernuclear production in heavy-ion collisions and anti p-nucleus collisions offers the opportunity to investigate the hyperon-nucleon and hyperon-hyperon interaction inside a hadronic environment in terrestrial laboratories. We study the formation of fragments with and without strangeness contents in the framework of a dynamical transport model (Giessen Boltzmann-Uehling- Uhlenbeck, GiBUU) and a statistical approach (Statistical Multifragmentation Model, SMM) of fragment formation. We use a coalescence picture for the production of single-{Lambda} and double-{Lambda} hypernuclei, and provide theoretical estimates on their spectra and inclusive cross sections in heavy-ion collisions and anti p induced reactions, relevant for HypHI and PANDA experiments at FAIR.

  5. The PANDA experiment at FAIR

    International Nuclear Information System (INIS)

    Bussa, M.P.

    2005-01-01

    The approved FAIR upgrade of the GSI facility in Darmstadt, Germany, includes the construction of a High Energy Storage Ring (HESR) for high intensity, phase space cooled antiprotons with momenta up to 15 GeV/c. A wide physics program is planned at this facility to investigate fundamental questions of hadron and nuclear physics in interactions of antiprotons with nucleons and nuclei. To serve the many experiments planned at this new facility, an universal, modular, hermetic spectrometer called PANDA (Proton ANtiproton Detector Array) is planned. This talk presents an overview of the physics program pursued by this project and of the PANDA detector system. The feasibility of measurements in the sector of spin degrees of freedom of quarks will be also discussed. (author)

  6. Modifying nodal pricing method considering market participants optimality and reliability

    Directory of Open Access Journals (Sweden)

    A. R. Soofiabadi

    2015-06-01

    Full Text Available This paper develops a method for nodal pricing and market clearing mechanism considering reliability of the system. The effects of components reliability on electricity price, market participants’ profit and system social welfare is considered. This paper considers reliability both for evaluation of market participant’s optimality as well as for fair pricing and market clearing mechanism. To achieve fair pricing, nodal price has been obtained through a two stage optimization problem and to achieve fair market clearing mechanism, comprehensive criteria has been introduced for optimality evaluation of market participant. Social welfare of the system and system efficiency are increased under proposed modified nodal pricing method.

  7. Fair period in French solar

    International Nuclear Information System (INIS)

    Pradel, P.

    1997-01-01

    The French solar industry decreased from 1992, but five years later, the situation changes and this industry is increasing again. The energy policy takes in account the renewable energies in a greater part, secondly, the technical reliability and a prices decreasing allow to this market to gain some ground. (N.C.)

  8. The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange

    Directory of Open Access Journals (Sweden)

    José Carlos Rocha da Veiga

    2015-03-01

    Full Text Available Following the theories of gray and positive accounting this study examines the options in the measurement of assets and the usefulness of fair value. Using a sample of 104 Portuguese and Spanish companies with listed securities, the research analyzes factors associated with the fair value option and whether the listing incorporates this information. The results reveal a conservative behavior, where only 19% of companies use the fair value, specially the Portuguese (35%, confirming that the country of origin has a significant influence on this choice. The fair value option is more expressive on investment properties, and less expressive in intangibles. The sectors denote significantly different behaviors, and companies with higher quotes are more cautious using the fair value. The market reacts differently about the nature of this information. It is favorable to its sectorial utilization, reacting negatively to a more widespread use (Portugal, which supports the argument that the relevance of fair value estimates are dependent on the confidence placed by investors. This study contributes to stress the culture and market price of companies as explanatory variables for the use of fair value. Our findings suggest a more conservative culture in Spanish than in Portuguese companies.

  9. On the conceptual underpinnings of fair value accounting

    Directory of Open Access Journals (Sweden)

    Jatinder P. Singh

    2017-05-01

    Full Text Available The metamorphosis of business processes and corporate strategies is rapidly progressing across the globe. The critical role of intangibles in corporate performance is receiving its due recognition. Complex tradeable financial products are flooding financial markets. In attempts to gear up for the challenge of financial reporting in this upstaged environment, standard setters have substantively restructured reporting systems, with ‘fair value’ being the bedrock thereof. Moving away from the traditional ‘revenue/expense’ matching measure of income towards the ‘asset/liability’ measure together with the adoption of the Hicksian concept of income is clearly discernible in the pronouncements and ongoing projects of the US Financial Accounting Standards Board (hereinafter referred to as FASB and the International Accounting Standards Board (hereinafter referred to as IASB . In this article, an attempt is made to analyze the issues that are controversial and equivocal, or those that need further refinement insofar as fair value accounting is concerned.

  10. MARKETING MIX IN SPORT

    OpenAIRE

    Srećko Novaković; Slobodan Živkucin

    2011-01-01

    Marketing mix'' along the term of life cycle has robbed the trademark for the conception of marketing and the market direction of company, corporations and institutions. Essence marketing-mixa is in the simultaneous determining of the target market group of consumer (the buyer) or stays the public and specially prepared and the coordinated impact of elements mixa, and this is the product, price, distributions and graduation ceremonies. Given that is mix combinations of verified variables, com...

  11. The PV market

    International Nuclear Information System (INIS)

    Hammond, B.

    1992-01-01

    This paper forecasts the photovoltaic (PV) market growth for the 1990s. Ten years of PV history are reviewed and used to establish market trends in terms of average selling price (ASP) and kilowatts shipped by market segment. The market is segmented into indoor consumer, stand-alone, and grid-connected applications. Indoor consumer presently represents a saturated market and is fairly predictable. The stand-alone market (i.e. not connected to the utility grid) is fairly stable and predictable. The utility PV market however is highly dependent on a number of market factors such as the cost of conventional energy the cost of PV systems utility acceptance of PV and regulatory controls. Government and institutional regulations, environmental issues, and OPEC and Middle East politics will have the greatest impact on the cost of conventional fuels. Private and federal investment in PV technology development could have a significant impact on the cost of PV systems. Forecasts are provided through the year 2000 for indoor consumer stand-alone and utility markets

  12. The impact of retailers own brand Fair Trade products on developing countries producers

    DEFF Research Database (Denmark)

    Aguiar, L. K.; Vieira, L. M.; Ferreira, G. C.

    Fair Trade certification allows small producers to access international markets and to add value to their products. The Fair-Trade Labelling Organisation certification body (FLOCERT) is responsible for organising and transferring technical information from the consumer market to producers...... in developing countries. Fair trade certification reduces the complexity of transactions and enables producers to adhere to the certification system. FLOCERT exercises governance power in production sites to meet demand by the enforcement of the standards not dissimilar to what happens in global value chains....... Large food retailers have changed practices in the agro-food sector and opened markets to small producers from developing countries. Nevertheless, results reveal that certification imparts in high entry barriers in the form of the need for formal producers' associations, minimum export capacity...

  13. Fair appearance as a main form of sales promotion in the interorganizational environment

    Directory of Open Access Journals (Sweden)

    Dević Željko

    2014-01-01

    Full Text Available Development of business to business marketing is especially manifested when effective promotional forms are being incorporated and integrated in processes of connection with organizational buyers. Among them, in the framework of strategic actions aimed at the sales promotion, fair appearance stands out as a necessary mechanism of industrial companies' competitiveness on the interorganizational market, with an array of market incentives and benefits. Despite the modest scope of research in this field, the goal of the paper is to analyze and point to the relevant indicators of industrial practices which deal with the role and the importance of fairs in the creation of intensive contacts and relationships with organizational buyers, as well as the necessity of their planning. Taking this into account, special attention is paid to the thorough elaboration of all planned phases of fair appearance and their complete synchronization with the aim of achieving optimal results.

  14. Dialectical thinking and fairness-based perspectives of affirmative action.

    Science.gov (United States)

    Hideg, Ivona; Ferris, D Lance

    2017-05-01

    Affirmative action (AA) policies are among the most effective means for enhancing diversity and equality in the workplace, yet are also often viewed with scorn by the wider public. Fairness-based explanations for this scorn suggest AA policies provide preferential treatment to minorities, violating procedural fairness principles of consistent treatment. In other words, to promote equality in the workplace, effective AA policies promote inequality when selecting employees, and the broader public perceives this to be procedurally unfair. Given this inconsistency underlies negative reactions to AA policies, we argue that better preparing individuals to deal with inconsistencies can mitigate negative reactions to AA policies. Integrating theories from the fairness and cognitive styles literature, we demonstrate across 4 studies how dialectical thinking-a cognitive style associated with accepting inconsistencies in one's environment-increases support for AA policies via procedural fairness perceptions. Specifically, we found support for our propositions across a variety of AA policy types (i.e., strong and weak preference policies) and when conceptualizing dialectical thinking either as an individual difference or as a state that can be primed-including being primed by the framing of the AA policy itself. We discuss theoretical contributions and insights for policy-making at government and organizational levels. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  15. CONVERGENCES AND DIVERGENCES RELATED TO FAIR VALUE

    OpenAIRE

    Ionica Oncioiu; Florin Razvan Oncioiu; Daniela Simona Nenciu

    2012-01-01

    Many authors present the advantages of fair value accounting, but others contest this concept, because of its volatility and subjective tendency of the models used for the evaluation. The advantages of fair value include utility, relevance, transparency and superior accuracy of the results, provides more clarity to the financial statements, it provides a total accounting of the comparable value and it gives more liability to the manager. However, critics of fair value accounting do not provid...

  16. FAIR PLAY I N TURKISH SOCIAL LIFE

    Directory of Open Access Journals (Sweden)

    Mikail TEL

    2014-07-01

    Full Text Available We can say that we start hearing term of fair play since last 30 years in our country. While it is a sportive term it also represents respectfulness toward all mutual rights, symbol of being just and honest also we can determine it as basic moral values wh ich needs to be practise. Expression and teaching of Fair play fact starts with family and it needs to be thought as a life discipline which should appear in society. Term of Fair play isn‟t only an organizing term for sportive interrelations it also ne eds to be taken as a cultural fact. It is a way of life. Term of Fair play is a way of thinking and acting so it is is above all of sport branches. It is behaviors and emotions which are accepted as conditions of being a perfect human being by Turkish society. Purpose of this study is to investigate perspective of Turkish society toward Fair play and find lived / real fair play events to set as sample. Term of Fair play, cultural values among Turkish society and real Fair play events had been studied carefully within the theorical scope. This research is a theorical study. Screening the resources used as method for this study. Tried to investigate works, articles and researches had been done about this field and interpret the facts which can be acc epted as sample for Fair play.

  17. Automatic document retrieval by the FAIRS

    International Nuclear Information System (INIS)

    Sasaki, Yoshio

    1983-01-01

    The algorithm proposed by C. Vernimb is constructed by means of two commands of ''CALL'' and ''INCLUDE'' for the FACOM Advanced Information Retrieval System (FAIRS). And its functions are demonstrated by the use of an experimental datafile containing 76,000 items in the International Nuclear Information System cumulated for a year in 1980. The experiment is conducted for a search topic ''possible migration of radionuclides leached from radioactive waste stored in underground'' for which the datafile contains many relevant documents. Four sets of relevant documents (hits) are prepared to input as original samples at the beginning of on-line search. The sets consist of three hits respectively and are different from each other in indexing pattern. By the experiment, the recall ratio of 80% is obtained with the precision ratio of more than 50%, but these is difference in both seach time spent and the number of operational steps among the sets. Following detailed analysis of the results, discussions are made on the subjects to require further studies. (author)

  18. The PANDA detector at FAIR

    International Nuclear Information System (INIS)

    Bersani, Andrea

    2012-01-01

    The PANDA detector will be installed at FAIR to enterprise a long-term, wide-spectrum physics program in the strong interaction framework. The detector will be installed at the HESR accumulation ring, which will provide an anti-proton beam of unprecedented luminosity and momentum definition. The beam will interact with an internal target. The detector has been designed to allow a 4π coverage around the interaction region. Due to the relatively high energy of the beam, up to 15 GeV, PANDA will feature two magnetic spectrometers: the target spectrometer (TS), with a superconducting solenoid and covering the interaction region, and a forward spectrometer (FS), with a normal-conducting dipole and covering the small angles region. Since the physics program is wide and the requirements on the various subsystems are different, the detector has been designed to be as flexible as possible. The complete detector will be described in detail, both from the viewpoint of the proposed techniques and from the viewpoint of the expected performances. An overview of the status of various components of the detector will be presented, too.

  19. The PANDA detector at FAIR

    Science.gov (United States)

    Bersani, Andrea

    2012-10-01

    The PANDA detector will be installed at FAIR to enterprise a long-term, wide-spectrum physics program in the strong interaction framework. The detector will be installed at the HESR accumulation ring, which will provide an anti-proton beam of unprecedented luminosity and momentum definition. The beam will interact with an internal target. The detector has been designed to allow a 4π coverage around the interaction region. Due to the relatively high energy of the beam, up to 15 GeV, PANDA will feature two magnetic spectrometers: the target spectrometer (TS), with a superconducting solenoid and covering the interaction region, and a forward spectrometer (FS), with a normal-conducting dipole and covering the small angles region. Since the physics program is wide and the requirements on the various subsystems are different, the detector has been designed to be as flexible as possible. The complete detector will be described in detail, both from the viewpoint of the proposed techniques and from the viewpoint of the expected performances. An overview of the status of various components of the detector will be presented, too.

  20. Fuel performance analysis code 'FAIR'

    International Nuclear Information System (INIS)

    Swami Prasad, P.; Dutta, B.K.; Kushwaha, H.S.; Mahajan, S.C.; Kakodkar, A.

    1994-01-01

    For modelling nuclear reactor fuel rod behaviour of water cooled reactors under severe power maneuvering and high burnups, a mechanistic fuel performance analysis code FAIR has been developed. The code incorporates finite element based thermomechanical module, physically based fission gas release module and relevant models for modelling fuel related phenomena, such as, pellet cracking, densification and swelling, radial flux redistribution across the pellet due to the build up of plutonium near the pellet surface, pellet clad mechanical interaction/stress corrosion cracking (PCMI/SSC) failure of sheath etc. The code follows the established principles of fuel rod analysis programmes, such as coupling of thermal and mechanical solutions along with the fission gas release calculations, analysing different axial segments of fuel rod simultaneously, providing means for performing local analysis such as clad ridging analysis etc. The modular nature of the code offers flexibility in affecting modifications easily to the code for modelling MOX fuels and thorium based fuels. For performing analysis of fuel rods subjected to very long power histories within a reasonable amount of time, the code has been parallelised and is commissioned on the ANUPAM parallel processing system developed at Bhabha Atomic Research Centre (BARC). (author). 37 refs

  1. Fairness through Transparency: The Influence of Price Transparency on Consumer Perceptions of Price Fairness

    OpenAIRE

    Sandra Rothenberger

    2015-01-01

    This study proposes that price transparency is a significant factor affecting customer judgments of the fairness of sellers’ prices. Cognitive judgments of fairness require a certain amount of information processing; therefore, the level of transparency and the amount of price information affect fairness judgments. The more clear information consumers possess concerning seller prices, the more positive the judgment will be. Customer price fairness judgment is an effective measurement for the ...

  2. 7 CFR 735.111 - Fair treatment.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Fair treatment. 735.111 Section 735.111 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE... treatment. (a) Contingent upon the capacity of a warehouse, a warehouse operator will deal in a fair and...

  3. Fair Access to Higher Education: Global Perspectives

    Science.gov (United States)

    Mountford-Zimdars, Anna, Ed.; Sabbagh, Daniel, Ed.; Post, David, Ed.

    2015-01-01

    What does "fairness" mean internationally in terms of access to higher education? Increased competition for places in elite universities has prompted a worldwide discussion regarding the fairness of student admission policies. Despite budget cuts from governments--and increasing costs for students--competition is fierce at the most…

  4. Fair value accounting and managerial discretion

    NARCIS (Netherlands)

    Byrne, A.; Clacher, I.; Hillier, D.; Hodgson, A.

    2008-01-01

    We analyse the extent to which managers exercise discretion under fair value accounting and the value relevance of these disclosures. Utilising a sample of firms that apply the UK fair value pension accounting standard, (FRS-17), we examine the main determinants of the assumptions managers use to

  5. Theory of Mind Enhances Preference for Fairness

    Science.gov (United States)

    Takagishi, Haruto; Kameshima, Shinya; Schug, Joanna; Koizumi, Michiko; Yamagishi, Toshio

    2010-01-01

    The purpose of the current study was to examine the role of theory of mind in fairness-related behavior in preschoolers and to introduce a tool for examining fairness-related behavior in children. A total of 68 preschoolers played the Ultimatum Game in a face-to-face setting. Acquisition of theory of mind was defined as the understanding of false…

  6. Fairness concerns and cooperation in context

    NARCIS (Netherlands)

    Rezaei Khavas, T.

    2016-01-01

    Interaction settings offering identical choices result in different behaviour when they are presented in different frames or when they are conducted in different contexts. This thesis investigates the influence of various contexts on people’s fairness and fairness-driven cooperative behaviour. We

  7. Formal analysis of a fair payment protocol

    NARCIS (Netherlands)

    J.G. Cederquist; M.T. Dashti (Mohammad)

    2004-01-01

    textabstractWe formally specify a payment protocol. This protocol is intended for fair exchange of time-sensitive data. Here the ?-CRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free ?-calculus. These properties are then verified

  8. Formal Analysis of a Fair Payment Protocol

    NARCIS (Netherlands)

    Cederquist, J.G.; Dashti, M.T.

    2004-01-01

    We formally specify a payment protocol. This protocol is intended for fair exchange of timesensitive data. Here the μCRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free μ-calculus. These properties are then verified using the finite

  9. Formal Analysis of a Fair Payment Protocol

    NARCIS (Netherlands)

    Cederquist, J.G.; Dashti, Muhammad Torabi; Dimitrakos, Theo; Martinelli, Fabio

    We formally specify a payment protocol described by Vogt et al. This protocol is intended for fair exchange of time-sensitive data. Here the mCRL language is used to formalize the protocol. Fair exchange properties are expressed in the regular alternation-free mu-calculus. These properties are then

  10. Promoting Fair Food-to-Consumer Communication

    DEFF Research Database (Denmark)

    Barratt, Daniel; Hviid Madsen, Mai; Smith, Viktor

    2012-01-01

    with authoritative definitions (adding experts’ final judgments). The research is part of the cross-disciplinary research project “Spin or fair speak – when foods talk” which aims at providing new knowledge, tools, and experimental evidence for promoting fairness in food naming and labelling practices....

  11. FAIR VALUE ACCOUNTING AND EARNINGS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Pei-Hui Hsu

    2016-04-01

    Full Text Available Many have argued that measuring financial instruments at fair value might not reflect firms’ financial condition. Prior study finds that managers manipulate the “disclosure” of fair value measurement (Song et al. 2010. In this study, we attempt to provide evidence regarding manager’s incentive to manipulate the disclosure of fair value measurements by examining whether the disclosure of less relevant fair value measurement is related to the odds of earnings management. We find that firms with more Level 3 assets and liabilities (i.e., less value relevant fair value measurement are more likely to recognize positive unrealized gains to meet or beat analyst forecast target. In addition, we find that only firms with weak corporate governance disclose more Level 3 fair value liabilities and recognize unrealized gains into reported earnings to meet or beat analyst forecast target. This evidence suggests that managers manipulate the disclosure of fair value measurement in order to manage reported earnings via the adoption of fair value option.

  12. Fair Optimization and Networks: A Survey

    Directory of Open Access Journals (Sweden)

    Wlodzimierz Ogryczak

    2014-01-01

    Full Text Available Optimization models related to designing and operating complex systems are mainly focused on some efficiency metrics such as response time, queue length, throughput, and cost. However, in systems which serve many entities there is also a need for respecting fairness: each system entity ought to be provided with an adequate share of the system’s services. Still, due to system operations-dependant constraints, fair treatment of the entities does not directly imply that each of them is assigned equal amount of the services. That leads to concepts of fair optimization expressed by the equitable models that represent inequality averse optimization rather than strict inequality minimization; a particular widely applied example of that concept is the so-called lexicographic maximin optimization (max-min fairness. The fair optimization methodology delivers a variety of techniques to generate fair and efficient solutions. This paper reviews fair optimization models and methods applied to systems that are based on some kind of network of connections and dependencies, especially, fair optimization methods for the location problems and for the resource allocation problems in communication networks.

  13. High school science fair and research integrity

    Science.gov (United States)

    Dalley, Simon; Shepherd, Karen; Reisch, Joan

    2017-01-01

    Research misconduct has become an important matter of concern in the scientific community. The extent to which such behavior occurs early in science education has received little attention. In the current study, using the web-based data collection program REDCap, we obtained responses to an anonymous and voluntary survey about science fair from 65 high school students who recently competed in the Dallas Regional Science and Engineering Fair and from 237 STEM-track, post-high school students (undergraduates, 1st year medical students, and 1st year biomedical graduate students) doing research at UT Southwestern Medical Center. Of the post-high school students, 24% had competed in science fair during their high school education. Science fair experience was similar overall for the local cohort of Dallas regional students and the more diverse state/national cohort of post-high school students. Only one student out of 122 reported research misconduct, in his case making up the data. Unexpectedly, post-high school students who did not participate in science fair anticipated that carrying out science fair would be much more difficult than actually was the case, and 22% of the post-high school students anticipated that science fair participants would resort to research misconduct to overcome obstacles. No gender-based differences between students’ science fair experiences or expectations were evident. PMID:28328976

  14. Fair packet scheduling in Wireless Mesh Networks

    KAUST Repository

    Nawab, Faisal; Jamshaid, Kamran; Shihada, Basem; Ho, Pin Han

    2014-01-01

    ordering of timestamps among neighboring nodes is sufficient for enforcing local fairness, subsequently leading to flow rate fairness in a multi-hop WMN. We show that TMAC can be implemented using the control frames in IEEE 802.11, and thus can be easily

  15. Level of academic and didactic competencies among students as a measure to evaluate geographical education and preparation of students for the demands of the modern labour market

    Directory of Open Access Journals (Sweden)

    Cichoń Małgorzata

    2018-03-01

    Full Text Available Young people, regardless of their social environment, place of residence or work, are looking for values and key competencies that enable achieving goals in life. Therefore, an appropriate education system is important, which in the conditions of changing reality will meet these requirements effectively. The contemporary employer is interested in four groups of key competencies, such as intellectual, professional, personal and interpersonal. Geography is a field with great potential for the development of various competencies. In this context, questions about adjusting geographical education to the expectations of employers are justified. Therefore, the aim of the study is to assess the strengths and weaknesses of the current development of competencies and qualifications at the geography speciality of the Faculty of Geographical and Geological Sciences, Adam Mickiewicz University in Poznań, Poland. The reference points included a report on research carried out among 200 employers in 2012, as well as surveys among students graduating from master‘s studies on the assessment of the level of their competencies and qualifications. It was determined that the strength of the current geographical education at the faculty is to prepare mainly specialists with broad general and professional knowledge, and high self-esteem in terms of cooperation in the group and communication. The area of development for the geographical education are intellectual competencies, above all independent thinking and prioritising. The last year geography students fall out the most in terms of personal competencies. The authors suggest building students‘ awareness because, as the above results show, they are not fully aware of what expectations they may face in the labour market. It is worth modifying the study program so as to put more emphasis on soft competencies and support the development of various forms of extra activities of students. Attention was also paid to

  16. Dietary risk evaluation for 28 polycyclic aromatic hydrocarbons (PAHs) in tea preparations made of teas available on the Polish retail market.

    Science.gov (United States)

    Roszko, Marek; Kamińska, Marta; Szymczyk, Krystyna; Jędrzejczak, Renata

    2018-01-02

    The aim of this work was to assess dietary risk resulting from consumption of polycyclic aromatic hydrocarbons (PAHs) with tea infusions. To this end, levels of 28 PAHs in black, green, red and white teas available on the Polish retail market have been assessed. Profiles and correlation between concentrations of individual PAHs have been identified. A model study on transfer of PAHs from tea leaves into tea preparations has been conducted. Relatively high concentrations of 28 evaluated PAHs have been found in 58 tested samples of black, green, red and white teas sampled on the Polish retail market. Total concentration ∑28PAH ranged from 57 to 696 µg kg -1 with mean 258 µg kg -1 (dry tea leaves). The most mature tea leaves fermented to a small degree contained relatively the highest PAH levels among all four tested tea types. Relatively low PAH transfer rates into tea infusions and limited volumes of the consumed tea keep the risks associated with PAH dietary intake at a safely low level. The worst-case scenario dietary intake values were 7.62/0.82/0.097 ng kg -1 b.w. day -1 (estimated on the basis of the maximum found concentrations 696/113/23 µg kg -1 and maximum observed transfer rates 24/16/9%) for ∑28PAH/∑PAH4/B[a]P, respectively. MOE values calculated using the above worst case estimates exceeded 700,000 and 400,000 (BMDL 10 0.07 and 0.34 mg kg -1 b.w. day -1 ) for B[a]P and PAH4, respectively. Both B[a]P and PAH4 concentrations may be used as indicators of total PAH concentration in tea leaves; PAH4 slightly better fits low molecular weight PAHs. Several correlations between various PAHs/groups of PAHs have been identified, the strongest one (R 2 = 0.92) between PAH4 and EU PAH 15+1.

  17. Measuring and Controlling Fairness of Triangulations

    KAUST Repository

    Jiang, Caigui

    2016-09-30

    The fairness of meshes that represent geometric shapes is a topic that has been studied extensively and thoroughly. However, the focus in such considerations often is not on the mesh itself, but rather on the smooth surface approximated by it, and fairness essentially expresses a mesh’s suitability for purposes such as visualization or simulation. This paper focusses on meshes in the architectural context, where vertices, edges, and faces of meshes are often highly visible, and any notion of fairness must take new aspects into account. We use concepts from discrete differential geometry (star-shaped Gauss images) to express fairness, and we also demonstrate how fairness can be incorporated into interactive geometric design of triangulated freeform skins.

  18. Skin Color, Cultural Capital, and Beauty Products: An Investigation of the Use of Skin Fairness Products in Mumbai, India.

    Science.gov (United States)

    Shroff, Hemal; Diedrichs, Phillippa C; Craddock, Nadia

    2017-01-01

    The use of skin fairness products that frequently contain toxic ingredients is associated with significant adverse health side effects. Due to the high prevalence of use in Asian and African countries, skin fairness product use is recognized as a growing public health concern. The multi-million-dollar skin fairness product industry has also been criticized for perpetuating racism and social inequalities by reinforcing beliefs about the benefits of skin fairness for cultural capital. No quantitative studies have assessed people's beliefs about fairness and reasons for using or not using these products in India, one of the largest global markets for skin fairness products. The current study explored skin fairness product use among 1,992 women and men aged 16-60 years in the city of Mumbai, India using a self-report questionnaire. A total of 37.6% of the sample reported currently using skin fairness products, with women being two times more likely to use these products. Among current users, 17% reported past experiences of adverse side effects, and "Media/TV/Adverts" were the most common prompts for using fairness products, followed by "Friends" and "Family." Men were significantly more likely than women to endorse beliefs about fairness being more attractive and were more likely to perceive family and peers as viewing fairness as beneficial for cultural capital. There were no differences between women and men currently using products in their desire to look as fair as media celebrities. Among non-users, women were significantly more likely than men to report concerns about product efficacy and side effects as reasons for non-use, while men were significantly more likely to report socioeconomic reasons for non-use. Implications of these findings are discussed in light of growing public health concerns about the use of fairness products, and potential for advocacy and public health interventions to address the use of skin fairness products.

  19. Indian participation in FAIR accelerator facility

    International Nuclear Information System (INIS)

    Sur, Amitava

    2015-01-01

    India is a founder member of the FAIR-GmbH, the upcoming International Accelerator Facility at Darmstadt, Germany. Indian participation at FAIR is being funded jointly by the Department of Science and Technology (DST) and the Department of Atomic Energy (DAE). Indo- FAIR Coordination Centre at Bose Institute (BI-IFCC) is coordinating the Indian efforts of both in-kind contribution as well as experimental programmes at FAIR. FAIR aims for beams of stable and unstable nuclei as well as antiprotons in a wide range of intensities and energies. A superconducting double-synchrotron SIS100/300 with a circumference of 1,100 meters and with magnetic rigidities of 100 and 300 Tm, respectively, is at the heart of the FAIR accelerator facility. The existing GSI accelerators UNILAC and SIS18 will serve as an injector. Adjacent to the large double- synchrotron is a complex system of storage- cooler rings and experiment stations, including a superconducting nuclear fragment separator (Super-FRS) and an antiproton production target. FAIR will supply rare isotope beams (RIBs) and antiproton beams. In FAIR accelerator facility up to four research programs can be run in a parallel mode. The multidisciplinary research program covers the fields of QCD studies with cooled beams of antiprotons, nucleus nucleus collisions at highest baryon density, nuclear structure and nuclear astrophysics investigations with nuclei far off stability, high density plasma physics, atomic and material science studies, radio-biological and other application-oriented studies will contribute in providing in-kind items both for the accelerator and the experiments. As per current plans Indian in kind contributions include: Power Converters, Superconducting Magnets, Beam Stopper, Vacuum Chamber. A short sample from an Indian Industry has been tested successfully at FAIR. Indian participation in building the accelerator components for FAIR is presented

  20. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    Directory of Open Access Journals (Sweden)

    V.V. Svitselska

    2015-03-01

    Full Text Available The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair value» is narrower and more accurate than the previous, it clarifies the subject matter, subjects of transactions, as well as the date of its execution. The scheme of estimation at fair value as well as model of fair value determination according to IFRS 13 «Fair Value Measurement» has been presented. Methods of measurement at fair value and the fair value hierarchy have been researched. Some disadvantages of provisions of IFRS 13 «Fair Value Measurement» on the basis of its analysis have been highlighted, uncertainty is essential among them in which fair value should be applied.

  1. The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

    Directory of Open Access Journals (Sweden)

    Ross Taplin

    2014-03-01

    Full Text Available This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS and Chinese Accounting Standards (CAS. This represents the lowest possible level of comparability (or harmony when there are only two choices of method. A combination of T indices to summarise the level of comparability and logistic regression reveals that companies with an international influence (listed on international stock exchanges and/or with international operations are more likely to use fair value. Furthermore, there is evidence that companies with above average volatility in earnings are more likely to use fair value than historical cost. The consequences for domestic and international harmony for regulators and investors is discussed in the context of the opening of Chinese markets to international investment.

  2. THE TRANSITION FROM HISTORICAL COST TO FAIR-VALUE, A CHOICE WITH MAJOR IMPLICATIONS IN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    ILIE RĂSCOLEAN

    2016-10-01

    Full Text Available This paper treats the importance of the transition from valuation at historical cost to valuation at fair value of the assets within an economic entity, and the contents of the result obtained in financial reporting. The work deals with the influence that the fair value assessment can have on the level of an entity’s economic performance. Starting from a few statements such as: fair value option evaluation to influence significantly the fair value; presentation of the elements on the balance sheet at fair value leads to significant changes in the accounting of the economic entities, in data analysis was used a questionnaire based on the four questions whose results were analysed and which have led to carrying out this study. The research was supported by the information collected from individuals and companies within certain economic entities. The paper ends with the conclusions of authors related to the fair value assessment which, as if trying to address the shortcomings of historical cost, by aiming to correct cost of customer acquisition assets with market value, achieved through constant reevaluation of the balance sheet items. On the other hand, a concurrent evaluation of both historical cost and fair value, depending on the inherent characteristics of the elements of the balance sheet, resulting in getting relevant, reliable financial statements, in accordance with reality.

  3. Green light for the opening of the French electricity market

    International Nuclear Information System (INIS)

    Alary-Grall, L.

    2000-01-01

    The French market of electricity is progressively opening to competitiveness. A recent act of parliament allows main industrialists to choose their electricity suppliers, this choice concerns only one third of the electricity market. A regulatory authority has been set up to assure a fair competition and a fair access to the French distribution network for electricity producers. (A.C.)

  4. FAIRS AS THE MECHANISM OF CULTURAL INTEGRATION IN MULTIETHNIC REGIONS: THE CASE OF FAIRS OF MIDDLE VOLGA IN THE 19TH CENTURY

    Directory of Open Access Journals (Sweden)

    Владимир Александрович Краснощеков

    2016-11-01

    Full Text Available This article is a historical-cultural analysis of the role of fairs in the processes of cultural interaction in multi-ethnic regions in the 19th century as exemplified by the Middle Volga region. The article is based on a body of sources, which describe the local fairs, including reference books, statistical and economic data for the provinces of the Middle Volga and documents of ‘Economic notes to the general surveying of 1766-1861s’ stored at the Russian State Archive of Ancient Acts (RGADA. The author used historical cultural and methodological approaches, which enabled to estimate fairs as a cultural phenomenon and consider fair trade of the Middle Volga region in a historical perspective, to identify its genesis, and patterns of development in the history of the region. The analysis showed that the fairs served as a mechanism for cultural integration of the peoples of the Middle Volga region in the 19th century. As a part of everyday life, fairs were not only the leading form of trade and form of marketing communications on the basis of personal contacts in the Middle Volga in the 19th century, but also a major cultural phenomenon, a place where different social, professional and ethnic interactions were reflected in the real forms of everyday culture. The peoples of the region closely associated with the central provinces of Russia and with each other through fairs, which played the role of ethno-cultural integration mechanism and the transmission of values and forms of traditional culture in the Middle Volga. The economic and cultural ties between the inhabitants of the region, with a variety of beliefs, customs, habits and needs, expressed in the forms of fair trade, resulted in more homogeneous forms of economic activity, the spread in the daily use of the population of similar features of material and spiritual culture.

  5. Living in times of solidarity: fair trade and the fractured life worlds of Guatemalan coffee farmers

    NARCIS (Netherlands)

    Arce, A.M.G.

    2009-01-01

    This paper examines the social effects of fair trade transactions emerging from policies to expand the market around the globe. Focusing on the case of coffee farmers in Guatemala, it examines tensions that are created in local organisational networks linked to production, processing and

  6. Relevance between the degree of industrial competition and fair value information: Study on the listed companies in China

    Directory of Open Access Journals (Sweden)

    Xuemin Zhuang

    2015-05-01

    Full Text Available Purpose: The purpose of this article is to study whether there exists natural relationship between fair value and corporate external market. A series of special phenomenon in the application of fair value arouses our research interests, which present evidences on how competition affects the correlation of fair value information. Design/methodology/approach: this thesis chooses fair value changes gains and losses and calculate the ratio of DFVPSit as the alternative variable of the fair value. In order to effectively inspect the mutual influence between the degree of industry competition and the value relevance of fair value, and reduce the impact of multi-collinearity, we built a regression model on the hypothesis, which supposes that if other conditions are the same, the fair value information has greater value relevance if the degree of the industry competition is greater. To test the hypothesis, we use the comparison of the DFVPSit coefficient absolute value to judge the value relevance of fair value information, and the greater the absolute value is, the higher relevance between the changes in fair value per share profits and losses with the stock prices. Findings: The higher the degree of competition in the industry is, the more fair value information relevance is. Also, there are evidences representing that fair value information often presents negative correlation with the stock price. Originality/value: The main contribution of the article is to show that not only need we make the formulation and implementation of the high quality of fair value accounting standards to suit for both the national conditions and international practice, but also need we further to improve the company's external governance mechanism to promote fair value’s information correlation.

  7. How to Prepare Modern Specialist in the Sphere of Physical Culture and Sports? Implementation of the Sports Marketing Discipline in Educational Programs

    Science.gov (United States)

    Doshybekov, Aidyn Bagdatovich; Abildabekov, Sabit Akimbaevich; Kasymbaev, Medet Imanbekovich; Berekbusynova, Gulzhan Maulsharifkyzy; Niyazakynov, Erdos Bagdatovich

    2016-01-01

    The aim of this study is to examine the state of marketing in the sphere of physical culture and sport and develop methodological foundations of sports and health services marketing on its basis. In the study we adhere to the following philosophical and pedagogical strategies--methodological principles: axiological, humanistic and synergistic…

  8. Is this a FAIR data repository?

    OpenAIRE

    Boehmer, Jasmin

    2017-01-01

    Presentation given as part of coaching task for University Leiden LIACS TEAM TASKS INFORMATICS ORIENTATION, on 17th November 2017. Group 3 - FAIR data with Rolf Kleef from International Aid Transparency Initiative (IATI).

  9. Chamber Core Structures for Fairing Acoustic Mitigation

    National Research Council Canada - National Science Library

    Lane, Steven A; Henderson, Kyle; Williams, Andrew; Ardelean, Emil

    2007-01-01

    .... A composite chamber core fairing consists of many axial tubes sandwiched between face sheets, tubes that can be used as acoustic dampers to reduce low-frequency interior noise with virtually no added mass...

  10. Boundaries between Fair and Harmful Tax Competition

    Directory of Open Access Journals (Sweden)

    Paweł Szwajdler

    2016-12-01

    Full Text Available The aim of this paper is to show boundaries between fair and harmful tax competition. The author analyses OECD’s reports and literature related to the tax competition. In the beginning, the author presents the notion of tax competition and its division into fair and unfair tax competition. Differences between tax heaven and preferential tax regime are also discussed. In the summary, the author highlights that boundaries between fair and harmful tax competition are not obvious, but there are well-known guidelines, which let distinguish above-mentioned issues. The author considers that there are real tax burden, effective exchange of tax information and transparency in the fair tax regime. The author states that taxpayer can do justified tax planning in such tax system.

  11. 'Nuclex 75'. Preview of the technical fair

    International Nuclear Information System (INIS)

    Anon.

    1975-01-01

    The 'Nuclex 75' - fourth international technical fair and specialist meetings for the nuclear industry - takes place from the 7th to the 11th October 1975 in the halls of the Schweizer Mustermesse in Basel. The meeting, which has taken place at three-yearly intervals since 1966, is divided into a technical fair and a congress. 422 exhibitors from 25 countries take part in the 'Nuclex 75'. Several industrial countries are again represented by communal exhibitions. The editorial office of 'Atom and Electricity' gives a few hints on the technical fair to follow which are based on the papers of the exhibitor sent in up to the editor's closing date. A detailed report on the technical fair as well as on important topics of the congress will appear in volume 11/12 1975. (orig./LH) [de

  12. Fair and Reasonable Rate Calculation Data -

    Data.gov (United States)

    Department of Transportation — This dataset provides guidelines for calculating the fair and reasonable rates for U.S. flag vessels carrying preference cargoes subject to regulations contained at...

  13. Responsibility for what? Fairness and individual responsibility

    OpenAIRE

    Cappelen, Alexander Wright; Sørensen, Erik Øiolf; Tungodden, Bertil

    2010-01-01

    -This is the author's version of the article: "Responsibility for what? Fairness and individual responsibility", European Economic Review, Volume 54, Issue 3, April 2010, Pages 429–441. What should individuals be held responsible for? This is a fundamental question in much of the contemporary debate on distributive justice. Different fairness ideals, such as strict egalitarianism, and different versions of equal opportunity ethics and libertarianism give different answers to this question....

  14. Fairness in Communication and Computer Network Design

    OpenAIRE

    Nilsson, Pål

    2006-01-01

    In communication networks, fair sharing of resources is an important issue for one main reason. The growth of network capacity is in general not matching the rapid growth of traffic. Consequently, the resources consumed by each user have to be limited. This implies that users cannot always be assigned the end-to-end bandwidth they ask for. Instead, the limited network resources should be distributed to users in a way that assures fair end-to-end bandwidth assignment among them. Obtaini...

  15. International business fair: a proposal for an experiential business game in the classroom

    Directory of Open Access Journals (Sweden)

    Cristiano Henrique Antonelli Da Veiga

    2013-11-01

    Full Text Available Teaching mediated by games companies experiential classroom nurture the enhancement of learning the scientific content as well as the issues of practical preparation , negotiation and closing of a sale in foreign trade. This work was conducted using the methodology of action research , and described as a case study of a didactic proposal gaming companies like experiential done in class with two groups of discipline Foreign Trade , a federal university , and another class discipline Internationalization of Companies, a private college , whose aim was to verify the relationship of knowledge used by students to carry out a simulation of a fair international business . As a general result observed , one can show that the students were able to systematize the issues related to strategy , negotiation , definitions of productive capacities , international marketing environment organization for the event and documents necessary for the export of applications , as well as the motivation of students to perform the activity and the limitations that were observed lack of technical knowledge of the products, dissemination and a second language , in addition to the formation of the foreign currency price.

  16. Empowerment of Marginalized Producer Groups through Fair Trade ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Empowerment of Marginalized Producer Groups through Fair Trade Practices ... Fair Trade Forum India (FTF I) is the national network of fair trade ... An IDRC delegation will join international delegates and city representatives at the ICLEI ...

  17. 25 CFR 900.129 - How do the Secretary and Indian tribe or tribal organization arrive at an overall fair and...

    Science.gov (United States)

    2010-04-01

    ...) Prior costs to the government for similar projects adjusted for comparison to the target location...) Changes in inflation rates and market conditions, including local market conditions; (3) Cost and price... contract. The objective of the negotiations is to arrive at an amount that is fair under current market...

  18. The Speculative Nature of Stock Market

    Directory of Open Access Journals (Sweden)

    Bogdan-Gabriel FILIPESCU

    2011-12-01

    Full Text Available This paper focuses on the speculative nature of the stock market in Romania, emphasizing the basic rules and risks associated with stock transactions. On the one hand, the speculative nature may be considered as a mandatory feature of the stock market, for the purposes of supporting a fair and efficient functioning stock system. On the other hand, the term "speculative" can be also interpreted in a negative direction, i.e. in combination with market manipulation or market abuse. Related to this latter interpretation, the study refers to European legislation on market abuse, accepted market practices and those that constitute market manipulation.

  19. Fair Value in the light of IFRS 13 «Fair Value Measurement»

    OpenAIRE

    V.V. Svitselska

    2015-01-01

    The main provisions of IFRS 13 «Fair Value Measurement» have been researched as well as its critical analysis has been conducted. Comparison of the previous and the new definition of the concept «fair value» has been done on the basis of what the shortcomings of the previous definition have been highlighted, the characteristic features and advantages of new definition from IFRS 13 «Fair Value Measurement» have been outlined. It has been proved that new interpretation of the concept of «fair v...

  20. How fair are fair values? A comparison for cross-listed financial companies

    OpenAIRE

    Marian Berden; Franka Liedorp

    2006-01-01

    Fair value accounting and IAS 39 are at the core of a debate between regulators, institutions and supervisors. We add to this debate at a conceptual and empirical level. First we discuss the advantages and disadvantages of fair values for banks and insurance companies. Then we explore the differences between fair values and book values and the implications thereof based on a group of institutions with a listing on a stock exchange in both the home country (on book value) and the US (on fair v...

  1. Software Development Infrastructure for the FAIR Experiments

    International Nuclear Information System (INIS)

    Uhlig, F; Al-Turany, M; Bertini, D; Karabowicz, R

    2011-01-01

    The proposed project FAIR (Facility for Anti-proton and Ion Research) is an international accelerator facility of the next generation. It builds on top of the experience and technological developments already made at the existing GSI facility, and incorporate new technological concepts. The four scientific pillars of FAIR are NUSTAR (nuclear structure and astrophysics), PANDA (QCD studies with cooled beams of anti-protons), CBM (physics of hadronic matter at highest baryon densities), and APPA (atomic physics, plasma physics, and applications). The FairRoot framework used by all of the big FAIR experiments as a base for their own specific developments, provides basic functionality like IO, geometry handling etc. The challenge is to support all the different experiments with their heterogeneous requirements. Due to the limited manpower, one of the first design decisions was to (re)use as much as possible already available and tested software and to focus on the development of the framework. Beside the framework itself, the FairRoot core team also provides some software development tools. We will describe the complete set of tools in this article. The Makefiles for all projects are generated using CMake. For software testing and the corresponding quality assurance, we use CTest to generate the results and CDash as web front end. The tools are completed by subversion as source code repository and trac as tool for the complete source code management. This set of tools allows us to offer the full functionality we have for FairRoot also to the experiments based on FairRoot.

  2. FAIRNESS IN A DEMOCRACY: THE COMPARATIVE ANALYSES BETWEEN RAWLS AND DWORKIN

    Directory of Open Access Journals (Sweden)

    Natercia Sampaio Siqueira

    2015-12-01

    Full Text Available This paper works the fairness like the major criterion to build and live politics, economy and the social relationships, and the several possibilities for its development. To do this, this work deals with two important philosophers from politics and law, that thought the justice in democracy by fairness like its principal issue: John Rawls and Ronald Dworkin. In the beginning, it works the similitude between the two philosophers: the same semantic and the same importance that they give to equal liberties. After, this paper deals with the several consequences that Rawls and Dworkin attribute to fairness. In the time that Rawls understand that the fairness achieve yourself by just opportunity, Dworkin believes that for its development, is necessary the market and the neutrality of government about what is good in life. In the end, the conclusion is that both institutions are relevant to fairness; in this way, its necessary keep and observe the just opportunity, the market and the government neutrality in built a democracy.

  3. Market power mitigation, monitoring and surveillance

    International Nuclear Information System (INIS)

    Chandler, H.

    2001-01-01

    This power point presentation described the working of the Independent Market Operator (IMO) in Ontario in terms of its function and structure, competencies, operating principles, and interagency coordination in the electricity sector. An independent market surveillance panel (MSP) appointed by the IMO Board empowers the IMO to monitor, investigate and request information from market participants regarding power system operations, market and strategic development and industrial economics. The six operating principles of the MSP are efficiency, consistency, fairness, transparency, timeliness and confidentiality

  4. Quality and Pricing Decisions in a Two-Echelon Supply Chain with Nash Bargaining Fairness Concerns

    Directory of Open Access Journals (Sweden)

    Ji-cai Li

    2018-01-01

    Full Text Available Product quality and pricing, as the important competitive tools, play a key role in attracting consumers. In a supply chain, the decisions on product quality and pricing are usually interlinked and would influence the cooperation relation between the members, especially when they are fairness-concerned and have different bargaining power. However, linking the quality and pricing decisions to the decision-makers’ behavioral factors such as fairness concern draws a little attention in the literature of supply chain management. This paper incorporates the members’ fairness preference and bargaining power into the product quality and pricing decisions in a two-echelon supply chain, where the supplier offers core components with a certain quality level to the downstream manufacturer, who subsequently sells the final products in the end market. Both the supplier and the manufacturer are assumed to be fairness-concerned by adopting Nash bargaining solutions as their fairness reference points. We use game-theoretic models to analyze the equilibrium product quality and pricing strategies under the setting of integrated and decentralized supply chain, respectively. Detailed comparisons and sensitivity analysis are further conducted to examine the impacts of members’ strengths of fairness concern, bargaining power, and decision structure on their equilibrium product quality and pricing strategies and corresponding payoffs.

  5. Extreme state of matter physics at FAIR

    International Nuclear Information System (INIS)

    Boris Sharkov

    2010-01-01

    Complete text of publication follows. The Facility for Antiproton and Ion Research in Europe, FAIR, will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in extreme state of matter physics and applied science. Indeed, it is the largest basic research project on the roadmap of the European Strategy Forum of Research Infrastructures (ESFRI), and it is cornerstone of the European Research Area. FAIR offers to scientists from the whole world an abundance of outstanding research opportunities, broader in scope than any other contemporary large-scale facility worldwide. More than 2500 scientists are involved in setting up and exploiting the FAIR facility. They will push the frontiers of our knowledge in hadron, nuclear, atomic and applied physics far ahead, with important implications also for other fields in science such as cosmology, astro and particle physics, and technology. It includes 14 initial experiments, which form the four scientific pillars of FAIR. The main thrust of intense heavy ion and laser beam-matter interaction research focuses on the structure and evolution of matter on both a microscopic and on a cosmic scale. This presentation outlines the current status of the Facility for Antiproton and Ion Research. It is expected that the actual construction of the facility will commence in 2010 as the project has raised more than one billion euro in funding. The sequence and scope of the construction will be described. Also the physics program of FAIR, based on the acquired funding, will be presented.

  6. Adaptive Filtering Queueing for Improving Fairness

    Directory of Open Access Journals (Sweden)

    Jui-Pin Yang

    2015-06-01

    Full Text Available In this paper, we propose a scalable and efficient Active Queue Management (AQM scheme to provide fair bandwidth sharing when traffic is congested dubbed Adaptive Filtering Queueing (AFQ. First, AFQ identifies the filtering level of an arriving packet by comparing it with a flow label selected at random from the first level to an estimated level in the filtering level table. Based on the accepted traffic estimation and the previous fair filtering level, AFQ updates the fair filtering level. Next, AFQ uses a simple packet-dropping algorithm to determine whether arriving packets are accepted or discarded. To enhance AFQ’s feasibility in high-speed networks, we propose a two-layer mapping mechanism to effectively simplify the packet comparison operations. Simulation results demonstrate that AFQ achieves optimal fairness when compared with Rotating Preference Queues (RPQ, Core-Stateless Fair Queueing (CSFQ, CHOose and Keep for responsive flows, CHOose and Kill for unresponsive flows (CHOKe and First-In First-Out (FIFO schemes under a variety of traffic conditions.

  7. Fair for extreme state of matter physics

    International Nuclear Information System (INIS)

    Sharkov, B.

    2013-01-01

    The Facility for Antiproton and Ion Research in Europe, FAIR, will provide worldwide unique accelerator and experimental facilities allowing for a large variety of unprecedented fore-front research in extreme state of matter physics and applied science. Indeed, it is the largest basic research project on the roadmap of the European Strategy Forum of Research Infrastructures (ESFRI), and it is cornerstone of the European Research Area. FAIR offers to scientists from the whole world an abundance of outstanding research opportunities, broader in scope than any other contemporary large-scale facility worldwide. More than 2500 scientists are involved in setting up and exploiting the FAIR facility. They will push the frontiers of our knowledge in hadron, nuclear, atomic and applied physics far ahead, with important implications also for other fields in science such as cosmology, astro and particle physics, and technology. It includes 14 initial experiments, which form the four scientific pillars of FAIR. The main thrust of intense heavy ion and laser beam-matter interaction research focuses on the structure and evolution of matter on both a microscopic and on a cosmic scale. This presentation outlines the current status of the Facility for Antiproton and Ion Research. It is expected that the actual construction of the facility will commence in 2010 as the project has raised more than one billion euro in funding. The sequence and scope of the construction will be described. Also the physics program of FAIR, based on the acquired funding, will be presented. (author)

  8. Partner choice creates fairness in humans.

    Science.gov (United States)

    Debove, Stéphane; André, Jean-Baptiste; Baumard, Nicolas

    2015-06-07

    Many studies demonstrate that partner choice has played an important role in the evolution of human cooperation, but little work has tested its impact on the evolution of human fairness. In experiments involving divisions of money, people become either over-generous or over-selfish when they are in competition to be chosen as cooperative partners. Hence, it is difficult to see how partner choice could result in the evolution of fair, equal divisions. Here, we show that this puzzle can be solved if we consider the outside options on which partner choice operates. We conduct a behavioural experiment, run agent-based simulations and analyse a game-theoretic model to understand how outside options affect partner choice and fairness. All support the conclusion that partner choice leads to fairness only when individuals have equal outside options. We discuss how this condition has been met in our evolutionary history, and the implications of these findings for our understanding of other aspects of fairness less specific than preferences for equal divisions of resources. © 2015 The Author(s) Published by the Royal Society. All rights reserved.

  9. Impact Assessment of Citizen Fairs in the Process of Transition from the Popular Economy to a Solidarity Economy

    OpenAIRE

    Ángel Enrique Zapata-Barros; Mikel Ugando-Peñate

    2017-01-01

    The law of popular and solidarity economy in Ecuador was created to promote the transition of organizational forms of popular solidarity economy towards forms of organization. This law made possible the development of projects aimed at strengthening solidarity economic practices. One of these projects are the citizens fairs, promoted since 2008 by the state (government ministry). The fairs are an associative marketing strategy is an alternative to price speculation and a viable path to the or...

  10. Aspects Concerning the Part of Fair Value within Financial Reports on the Strength of Current Financial Crisis

    OpenAIRE

    Mihalciuc Camelia Catalina; Cibotariu Irina Stefana; Apetri Niculina

    2010-01-01

    The fair value represents the most comprehensive concept referring to evaluation, mostly meaning the determination of market value, based upon supply and demand report. In order to evaluate a company to the fair value, information regarding the past performances, the potential future earnings, the economic climate or the involved human resources have become necessary. This paper brings a support to specialty literature, more and more developed within the area of value’s relevance as concerns ...

  11. Marketing technologies for building competitiveness of companies export

    Directory of Open Access Journals (Sweden)

    Tatyana Tsygankova

    2017-03-01

    Full Text Available In context of post-industrial development of global economy, escalating competition in international goods markets, the definition of competitive export is proposed based upon both existing criteria – sustainability, effectiveness, adaptivity and fair competition, and on those described in the work – ecological performance, service maintenance, brand awareness and high technology. Given that, it is proved that with the aim of detailing the elements of competitive export, the latter should be typified depending upon the performer (export competitiveness of a company, country, region and subject (export competitiveness of goods, services, rights upon intellectual property objects, keeping in mind universal and specific features of export criteria proposed to be characterised through a range of indices on corporate and state levels. Groups of factors affecting export competitiveness building are systematized (institutional, financial and economic, marketing, foreign trade, scientific and technological, resource-related and social and ecological. Marketing technologies are typified on corporate level under the following criteria: novelty, object, creative component availability, internationalization stages, international marketing forms, digitalization level, management functions, customer-centreness scale, international marketing activity stages, financial security, specific features of intercorporate coordination. The practice of applying international marketing technologies by companies is investigated. In context of necessity to overcome crisis phenomena and increase competitive export volume, an assessment is made of integrating national manufacturing into regulated global chains of creating added value with the relevant rating, in particular, depending upon the available potential, minimality of technical and organizational changes, marketing relevancy, enabling to determine the manufacturing areas most prepared to cooperation, and

  12. Impact Assessment of Citizen Fairs in the Process of Transition from the Popular Economy to a Solidarity Economy

    Directory of Open Access Journals (Sweden)

    Ángel Enrique Zapata-Barros

    2017-06-01

    Full Text Available The law of popular and solidarity economy in Ecuador was created to promote the transition of organizational forms of popular solidarity economy towards forms of organization. This law made possible the development of projects aimed at strengthening solidarity economic practices. One of these projects are the citizens fairs, promoted since 2008 by the state (government ministry. The fairs are an associative marketing strategy is an alternative to price speculation and a viable path to the organization of popular venture. Effective evidence that the fairs do not contribute to the transition offered popular economic forms towards forms of organization solidarity.

  13. SEARCHING FOR THE FAIR STORY BEHIND FAIR VALUE FOR FINANCIAL INSTRUMENTS

    Directory of Open Access Journals (Sweden)

    Bonaci Carmen Giorgiana

    2009-05-01

    Full Text Available Our paper aims at telling the whole story where fair value accounting is concerned. Harsh criticism has been brought to this concept under current circumstances that motivated out research. Without arguing for fair value as something it is not, we briefly

  14. How much inequality in income is fair? A microeconomic game theoretic perspective

    Science.gov (United States)

    Venkatasubramanian, Venkat; Luo, Yu; Sethuraman, Jay

    2015-10-01

    The increasing inequality in income and wealth in recent years, and the associated excessive pay packages of CEOs in the US and elsewhere, is of growing concern among policy makers as well as the common person. However, there seems to be no satisfactory answer, in conventional economic theories and models, to the fundamental questions of what kind of income distribution we ought to see, at least under ideal conditions, in a free market environment, and whether this distribution is fair. We propose a novel microeconomic game theoretic framework that addresses these questions and proves that the lognormal distribution is the fairest inequality of pay in an organization comprising of homogeneous agents, under ideal free market conditions at equilibrium. We also show that for a population of two different classes of agents, the equilibrium distribution is a combination of two different lognormal distributions where one of them, corresponding to the top ˜3-5% of the population, can be misidentified as a Pareto distribution. We compare our predictions with empirical data on global income inequality trends provided by Piketty and others. Our analysis suggests that the Scandinavian countries, and to a lesser extent Switzerland, Netherlands and Australia, have managed to get close to the ideal distribution for the bottom ˜99% of the population, while the US and UK remain less fair at the other extreme. Other European countries such as France and Germany, and Japan and Canada, are in the middle. Our theory also shows the deep and direct connection between potential game theory and statistical mechanics through entropy, which we identify as a measure of fairness in a distribution. This leads us to propose the fair market hypothesis, that the self-organizing dynamics of the ideal free market, i.e., Adam Smith's "invisible hand", not only promotes efficiency but also maximizes fairness under the given constraints.

  15. Strong Interaction Studies with PANDA at FAIR

    Science.gov (United States)

    Schönning, Karin

    2016-10-01

    The Facility for Antiproton and Ion Research (FAIR) in Darmstadt, Germany, provides unique possibilities for a new generation of nuclear-, hadron- and atomic physics experiments. The future PANDA experiment at FAIR will offer a broad physics programme with emphasis on different aspects of hadron physics. Understanding the strong interaction in the perturbative regime remains one of the greatest challenges in contemporary physics and hadrons provide several important keys. In these proceedings, PANDA will be presented along with some high-lights of the planned physics programme.

  16. Strong Interaction Studies with PANDA at FAIR

    International Nuclear Information System (INIS)

    Schönning, Karin

    2016-01-01

    The Facility for Antiproton and Ion Research (FAIR) in Darmstadt, Germany, provides unique possibilities for a new generation of nuclear-, hadron- and atomic physics experiments. The future PANDA experiment at FAIR will offer a broad physics programme with emphasis on different aspects of hadron physics. Understanding the strong interaction in the perturbative regime remains one of the greatest challenges in contemporary physics and hadrons provide several important keys. In these proceedings, PANDA will be presented along with some high-lights of the planned physics programme

  17. FLUKA shielding calculations for the FAIR project

    International Nuclear Information System (INIS)

    Fehrenbacher, Georg; Kozlova, Ekaterina; Radon, Torsten; Sokolov, Alexey

    2015-01-01

    FAIR is an international accelerator project being in construction at GSI Helmholtz center for heavy ion research in Darmstadt. The Monte Carlo program FLUKA is used to study radiation protection problems. The contribution deals with general application possibilities of FLUKA and for FAIR with respect the radiation protection planning. The necessity to simulate the radiation transport through shielding of several meters thickness and to determine the equivalent doses outside the shielding with sufficient accuracy is demonstrated using two examples under consideration of the variance reduction. Results of simulation calculations for activation estimation in accelerator facilities are presented.

  18. The Good, the Right & the Fair

    DEFF Research Database (Denmark)

    Gjerris, Mickey; Nielsen, Morten Ebbe Juul; Sandøe, Peter

    The Good, the Right, and the Fair is a comprehensive introduction to contemporary moral and political philosophy especially suited for undergraduate students in medicine and the life sciences. The book covers first questions concerning the good: What makes a life worth living? Is it only humans who...... matter morally? Is welfare all that matters? It then proceeds to a discussion of the right: How ought we to act? The major ethical theories of the western tradition are presented and their strengths and weaknesses discussed. Finally, key aspects of the philosophical discussion of the fair, including...

  19. Bidding in common value fair division games

    OpenAIRE

    Brünner, Tobias; Becker, Alice

    2013-01-01

    In a fair division game an indivisible object with an unknown common value is owned by a group of individuals and should be allocated to one of them while the others are compensated monetarily. Implementing fair division games in the lab, we fi nd many occurrences of the winner's curse under the first-price rule but only few occurrences under the second-price rule. Moreover, bidding behavior is very heterogeneous across subjects. A considerable share of our subjects anticipates that other bid...

  20. The FAIR Project: Status and New Developments

    International Nuclear Information System (INIS)

    Schmitt, Lars

    2006-01-01

    Detailed planning and R and D for both, the accelerator and the experimental systems of the future international Facility for Antiproton and Ion Research (FAIR) is in progress on many fronts. It involves a wide range of activities, both at laboratories in partner countries participating in the preparatory activities as well as at GSI.This report summarizes the current situation, with emphasis on recent important developments. This includes new performance aspects of FAIR, in particular also the plans towards QCD spin physics with polarized anti-protons. An outlook on facility development and construction is given

  1. Canadian consumer issues in accurate and fair electricity metering

    International Nuclear Information System (INIS)

    2000-07-01

    The Public Interest Advocacy Centre (PIAC), located in Ottawa, participates in regulatory proceedings concerning electricity and natural gas to support public and consumer interest. PIAC provides legal representation, research and policy support and public advocacy. A study aimed toward the determination of the issues at stake for residential electricity consumers in the provision of fair and accurate electricity metering, was commissioned by Measurement Canada in consultation with Industry Canada's Consumer Affairs. The metering of electricity must be carried out in a fair and efficient manner for all residential consumers. The Electricity, Gas and Inspection Act was developed to ensure compliance with standards for measuring instrumentation. The accurate metering of electricity through the distribution systems for electricity in Canada represents the main focus of this study and report. The role played by Measurement Canada and the increased efficiencies of service delivery by Measurement Canada or the changing of electricity market conditions are of special interest. The role of Measurement Canada was explained, as were the concerns of residential consumers. A comparison was then made between the interests of residential consumers and those of commercial and industrial electricity consumers in electricity metering. Selected American and Commonwealth jurisdictions were reviewed in light of their electricity metering practices. A section on compliance and conflict resolution was included, in addition to a section on the use of voluntary codes for compliance and conflict resolution

  2. CERN and Google team up for Science Fair

    CERN Multimedia

    Katarina Anthony

    2011-01-01

    CERN partners up with Google to present the world’s first online global science competition: the Google Science Fair.   The Google Science Fair invites young people aged 13-18 to conduct innovative science projects and present their results for the chance to win once-in-a-lifetime experiences and opportunities. CERN will offer a three-day visit to the Laboratory to one of the winners, and Rolf Heuer, CERN Director-General, will be on the prestigious panel of judges. Nobel laureates, science entrepreneurs, and science communicators will have the difficult task of choosing the winners. “Google is a company that was born from scientific experimentation and in that spirit we are interested in promoting science, technology, engineering and maths (best known as STEM) education all over the world,” says Samantha Peter, Education Product Marketing Manager at Google. “By creating a large competition where students can get immersed in these subjects and have the op...

  3. Fair Trade Practices in the Northwest Brazilian Amazon

    Directory of Open Access Journals (Sweden)

    Rafael D’Almeida Martins

    2011-10-01

    Full Text Available This paper describes and analyzes the Arte Baniwa project, a sustainable development project based on the production and commercialization of Baniwa indigenous basketwork with the support of the Instituto Socioambiental (ISA, a major NGO in Brazil. The project seeks to enhance the value of the Baniwa basketmaking tradition, increase production within the limits of the sustainable use of natural resources, generate income for indigenous producers and their political associations, and train indigenous leadership in the skills of business management. The methodology encompasses a literature review on fair trade and builds upon ethnographic and participative research methods. The narrative and analysis of the case study comprise a framework that is two-fold: first, it looks at existing inter-organizational tiers between actors and identifies the presence of two different logics within the project; second, it encompasses the reality of many emerging fair trade initiatives in Brazil which harness market forces to pursue local sustainable development. The paper argues that ISA has acted as a boundary organization by communicating, translating and mediating between traditional (indigenous knowledge and Western culture. By doing so, it was able to mobilize the project’s capacity to promote sustainable development.

  4. 24 CFR 125.501 - Fair Housing Organizations Initiative.

    Science.gov (United States)

    2010-04-01

    ... Initiative. 125.501 Section 125.501 Housing and Urban Development Regulations Relating to Housing and Urban... FAIR HOUSING FAIR HOUSING INITIATIVES PROGRAM § 125.501 Fair Housing Organizations Initiative. (a) The Fair Housing Organizations Initiative of the FHIP provides funding to develop or expand the ability of...

  5. Marketing communication in tourism

    OpenAIRE

    Kashkina, Katsiaryna

    2008-01-01

    The aim of this graduation thesis was to analyze some possibilities of marketing communication in tourism. For this analize were chosen travel agencies in Tábor. The partial objects consisted in the analysis of supply of researched travel agencies including their marketing communication. There was found out also demand of products in tourism. After analyses were prepared some recommendations for improvement.

  6. Strategic Audit and Marketing Plan

    Science.gov (United States)

    Wright, Lianna S.

    2013-01-01

    The purpose of this audit was to revise the marketing plan for ADSum Professional Development School and give the owner a long-term vision of the school to operate competitively in the crowded field of for-profit schools. It is fairly simple to create a strategic plan but harder to implement and execute. Execution requires weeks and months of…

  7. Integrating gas and electric markets and regulation

    International Nuclear Information System (INIS)

    Whitmore, C.S.

    1998-01-01

    The issues determining what energy companies must do to compete in an increasingly competitive energy market and what regulators must do to ensure fairness in competition were discussed. The similarities of gas and electric markets, and the factors driving their integration were highlighted. The importance of communications and customer service in the energy market and the nature of market power in the gas and electric industries was described. Three reasons were given why gas/electric mergers will be beneficial: (1) operating efficiency, (2) applying gas experience to electric markets, and (3) opportunity to exercise market power. Potential regulatory problems were also reviewed

  8. Fair process: managing in the knowledge economy.

    Science.gov (United States)

    Kim, W C; Mauborgne, R

    1997-01-01

    Unlike the traditional factors of production--land, labor, and capital--knowledge is a resource that can't be forced out of people. But creating and sharing knowledge is essential to fostering innovation, the key challenge of the knowledge-based economy. To create a climate in which employees volunteer their creativity and expertise, managers need to look beyond the traditional tools at their disposal. They need to build trust. The authors have studied the links between trust, idea sharing, and corporate performance for more than a decade. They have explored the question of why managers of local subsidiaries so often fail to share information with executives at headquarters. They have studied the dynamics of idea sharing in product development teams, joint ventures, supplier partnerships, and corporate transformations. They offer an explanation for why people resist change even when it would benefit them directly. In every case, the decisive factor was what the authors call fair process--fairness in the way a company makes and executes decisions. The elements of fair process are simple: Engage people's input in decisions that directly affect them. Explain why decisions are made the way they are. Make clear what will be expected of employees after the changes are made. Fair process may sound like a soft issue, but it is crucial to building trust and unlocking ideas. Without it, people are apt to withhold their full cooperation and their creativity. The results are costly: ideas that never see daylight and initiatives that are never seized.

  9. The ̅PANDA Detector at FAIR

    International Nuclear Information System (INIS)

    Ikegami Andersson, W

    2016-01-01

    The future ̅PANDA detector at FAIR is a state-of-the-art internal target detector designed for strong interaction studies. By utilizing an antiproton beam, a rich and unique physics programme is planned. The ̅PANDA experiment, as well as feasibility studies for hyperon and charmonium physics, are discussed. (paper)

  10. The ̅PANDA Detector at FAIR

    Science.gov (United States)

    Ikegami Andersson, W.; ̅PANDA Collaboration

    2016-11-01

    The future ̅PANDA detector at FAIR is a state-of-the-art internal target detector designed for strong interaction studies. By utilizing an antiproton beam, a rich and unique physics programme is planned. The ̅PANDA experiment, as well as feasibility studies for hyperon and charmonium physics, are discussed.

  11. Teaching Fairness in Journalism: A Challenging Task

    Science.gov (United States)

    Weber, Joseph

    2016-01-01

    Objectivity has long been contentious in American journalism. Many practitioners call it essential to a news organization's credibility. Critics, however, hold objectivity is impossible and urge reporters simply to reveal their biases. For educators, teaching objectivity is challenging. Some, seeking a middle ground, instead urge fairness and…

  12. On the audit of fair value measurements

    Directory of Open Access Journals (Sweden)

    Jatinder P. Singh

    2015-04-01

    Full Text Available In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA” and whether his/her role is moving away from the mechanized attester of tangible evidence to the one exercising a substantively judgmental function in a holistic assessment of the values ascribed to be fair by the entity’s management” are tested. These hypotheses are tested on the basis of an analysis of the statutory provisions, the pronouncements of accounting and other regulatory bodies and accounting norms and theories. After setting forth the research objectives and the hypotheses, the necessity of the FVA is reviewed and the underlying philosophy is analyzed. Impediments in performing audits of fair-value-based measurements are then identified and the US auditing standards and their international counterparts are touched upon. Finally, some safeguards and precautions for the auditor in an audit of fair-value measurements are presented.

  13. Approximating fair use in LicenseScript

    NARCIS (Netherlands)

    Chong, C.N.; Etalle, S.; Hartel, P.H.; Law, Y.W.; Sembok, T.M.T.; Zaman, H.B.; Chen, H.; Urs, S.R.; Myaeng, S.H.

    2003-01-01

    Current rights management systems are not able to enforce copyright laws because of both legal and technological reasons. The contract rights granted by a copyright owner are often overridden by the users’ statutory rights that are granted by the laws. In particular, Fair Use allows for

  14. Just health: meeting health needs fairly

    National Research Council Canada - National Science Library

    Daniels, Norman

    2008-01-01

    ... Protection Medical Professionalism and the Care We Should Get 7 8 161 191 218 part iii uses 9 Fairness in Health Sector Reform Accountability for Reasonableness in Developing Countries: Two Applications Reducing Health Disparities: No Simple Matter Priority Setting and Human Rights 10 11 12 243 274 297 313 vP1: KAE CUNY1073-FM CUNY1073/Daniels 978 0 52...

  15. Expropriation or Fair Game for All?

    DEFF Research Database (Denmark)

    Kur, Annette; Schovsbo, Jens Hemmingsen

    property has never been exclusive in a strict sense. Copyright, in particular, is relatively rich with examples of rules allowing third parties to use protected content under certain conditions, and against payment of a fair remuneration. In economic terms, this means that property is replaced...

  16. Fair and optimistic quantum contract signing

    Science.gov (United States)

    Paunković, N.; Bouda, J.; Mateus, P.

    2011-12-01

    We present a fair and optimistic quantum-contract-signing protocol between two clients that requires no communication with the third trusted party during the exchange phase. We discuss its fairness and show that it is possible to design such a protocol for which the probability of a dishonest client to cheat becomes negligible and scales as N-1/2, where N is the number of messages exchanged between the clients. Our protocol is not based on the exchange of signed messages: Its fairness is based on the laws of quantum mechanics. Thus, it is abuse free, and the clients do not have to generate new keys for each message during the exchange phase. We discuss a real-life scenario when measurement errors and qubit-state corruption due to noisy channels and imperfect quantum memories occur and argue that for a real, good-enough measurement apparatus, transmission channels, and quantum memories, our protocol would still be fair. Apart from stable quantum memories, the other segments of our protocol could be implemented by today's technology, as they require in essence the same type of apparatus as the one needed for the Bennett-Brassard 1984 (BB84) cryptographic protocol. Finally, we briefly discuss two alternative versions of the protocol, one that uses only two states [based on the Bennett 1992 (B92) protocol] and the other that uses entangled pairs, and show that it is possible to generalize our protocol to an arbitrary number of clients.

  17. Fair and optimistic quantum contract signing

    Energy Technology Data Exchange (ETDEWEB)

    Paunkovic, N.; Mateus, P. [SQIG - Instituto de Telecomunicacoes, IST, TULisbon, Avenida Rovisco Pais, P-1049-001 Lisbon (Portugal); Bouda, J. [Faculty of Informatics, Masaryk University, Botanicka 68a, CZ-60200 Brno (Czech Republic)

    2011-12-15

    We present a fair and optimistic quantum-contract-signing protocol between two clients that requires no communication with the third trusted party during the exchange phase. We discuss its fairness and show that it is possible to design such a protocol for which the probability of a dishonest client to cheat becomes negligible and scales as N{sup -1/2}, where N is the number of messages exchanged between the clients. Our protocol is not based on the exchange of signed messages: Its fairness is based on the laws of quantum mechanics. Thus, it is abuse free, and the clients do not have to generate new keys for each message during the exchange phase. We discuss a real-life scenario when measurement errors and qubit-state corruption due to noisy channels and imperfect quantum memories occur and argue that for a real, good-enough measurement apparatus, transmission channels, and quantum memories, our protocol would still be fair. Apart from stable quantum memories, the other segments of our protocol could be implemented by today's technology, as they require in essence the same type of apparatus as the one needed for the Bennett-Brassard 1984 (BB84) cryptographic protocol. Finally, we briefly discuss two alternative versions of the protocol, one that uses only two states [based on the Bennett 1992 (B92) protocol] and the other that uses entangled pairs, and show that it is possible to generalize our protocol to an arbitrary number of clients.

  18. Approximating Fair Use in LicenseScript

    NARCIS (Netherlands)

    Chong, C.N.; Law, Y.W.; Etalle, Sandro; Hartel, Pieter H.; Sembok, Tengku Mohd Tengku

    2003-01-01

    Current rights management systems are not able to enforce copyright laws because of both legal and technological reasons. The contract rights granted by a copyright owner typically restrict the users' statutory rights that are endorsed by copyright laws. In particular, Fair Use allows these

  19. 24 CFR 1715.27 - Fair housing.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Fair housing. 1715.27 Section 1715.27 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND URBAN...

  20. The HADES-at-FAIR project

    International Nuclear Information System (INIS)

    Lapidus, K.; Agakishiev, G.; Balanda, A.; Bassini, R.; Behnke, C.; Belyaev, A.; Blanco, A.; Böhmer, M.; Cabanelas, P.; Carolino, N.; Chen, J. C.; Chernenko, S.; Díaz, J.; Dybczak, A.

    2012-01-01

    After the completion of the experimental program at SIS18 the HADES setup will migrate to FAIR, where it will deliver high-quality data for heavy-ion collisions in an unexplored energy range of up to 8 A GeV. In this contribution, we briefly present the physics case, relevant detector characteristics and discuss the recently completed upgrade of HADES.

  1. Reactions to perceived fairness : the impact

    NARCIS (Netherlands)

    Bos, K. van den

    2001-01-01

    In correspondence with terror management theory, the findings of two experiments show that reminders of death lead to stronger effects of perceived fairness on ratings of negative affect. Furthermore, in line with the theory’s self-esteem mechanism, results of Experiment 1 suggest that state

  2. Constructing Invariant Fairness Measures for Surfaces

    DEFF Research Database (Denmark)

    Gravesen, Jens; Ungstrup, Michael

    1998-01-01

    of the size of this vector field is used as the fairness measure on the family.Six basic 3rd order invariants satisfying two quadratic equations are defined. They form a complete set in the sense that any invariant 3rd order function can be written as a function of the six basic invariants together...

  3. Fair and optimistic quantum contract signing

    International Nuclear Information System (INIS)

    Paunkovic, N.; Mateus, P.; Bouda, J.

    2011-01-01

    We present a fair and optimistic quantum-contract-signing protocol between two clients that requires no communication with the third trusted party during the exchange phase. We discuss its fairness and show that it is possible to design such a protocol for which the probability of a dishonest client to cheat becomes negligible and scales as N -1/2 , where N is the number of messages exchanged between the clients. Our protocol is not based on the exchange of signed messages: Its fairness is based on the laws of quantum mechanics. Thus, it is abuse free, and the clients do not have to generate new keys for each message during the exchange phase. We discuss a real-life scenario when measurement errors and qubit-state corruption due to noisy channels and imperfect quantum memories occur and argue that for a real, good-enough measurement apparatus, transmission channels, and quantum memories, our protocol would still be fair. Apart from stable quantum memories, the other segments of our protocol could be implemented by today's technology, as they require in essence the same type of apparatus as the one needed for the Bennett-Brassard 1984 (BB84) cryptographic protocol. Finally, we briefly discuss two alternative versions of the protocol, one that uses only two states [based on the Bennett 1992 (B92) protocol] and the other that uses entangled pairs, and show that it is possible to generalize our protocol to an arbitrary number of clients.

  4. Fairness in risky environments: theory and evidence

    Czech Academy of Sciences Publication Activity Database

    Babický, V.; Ortmann, Andreas; van Koten, Silvester

    -, č. 419 (2010), s. 1-32 ISSN 1211-3298 R&D Projects: GA MŠk(CZ) LC542 Institutional research plan: CEZ:MSM0021620846 Keywords : fairness * risk aversion * subject pool effects * economics experiments Subject RIV: AH - Economics http://www.cerge-ei.cz/pdf/wp/Wp419.pdf

  5. What is a fair CO2 tax increase? On fair emission reductions in the transport sector

    International Nuclear Information System (INIS)

    Hammar, Henrik; Jagers, Sverker C.

    2007-01-01

    We examine how individual preferences for fair reductions of carbon dioxide (CO 2 ) emissions affect the support for increases in the CO 2 tax on gasoline and diesel. We assume that people not only care about their own material welfare, but also have preferences for fairness in policy design, and we explore the implications using original data from a mail questionnaire sent to a representative sample of the Swedish population. The main result is that fairness in policy design does matter. Those respondents who adhere to a fairness principle tend to be relatively more positive to increases in the CO 2 tax. One possible explanation for this result is that there is a relatively high degree of reciprocity regarding the origin of emissions and the fairness regarding who should bear the burden of CO 2 reductions. Via a split sample analysis, we also find that the relative importance of fairness principles is dependent upon whether one uses a car often or not. This sheds light on the potential goal conflict between the importance of fairness principles and self-interest in the form of a need for private car transportation. (author)

  6. MARKET WATCH

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    Pork prices in Beijing remained relatively stable despite the swine flu outbreak in Mexico. China’s job market is still in the doldrums with the registered urban jobless rising slightly in the first quarter. The government is preparing to issue the third tranche of its stimulus package. China Minmetals Corp. received approval from the Australian Treasury to buy the assets of Oz Minerals Ltd. There were signs that international hot money has started to leave China. Surveys indicate that new Chinese parents are shunning foreign baby-care products.

  7. Evaluating lineup fairness: Variations across methods and measures

    OpenAIRE

    Mansour, Jamal K; Beaudry, Jennifer L; Kalmet, Natalie; Bertrand, Michelle I; Lindsay, R C L

    2017-01-01

    Triers of fact sometimes consider lineup fairness when determining the suggestiveness of an identification procedure. Likewise, researchers often consider lineup fairness when comparing results across studies. Despite their importance, lineup fairness measures have received scant empirical attention and researchers inconsistently conduct and report mock-witness tasks and lineup fairness measures. We conducted a large-scale, online experiment (N = 1010) to examine how lineup fairness measures ...

  8. FAIR TRADE: ITS REAL IMPACT ON THE WORKING POOR

    OpenAIRE

    Leonid A. Krasnozhon; David Simpson; Walter E. Block

    2015-01-01

    Fair trade gains popularity, while free trade is undergoing more and more criticism. Since international free trade supposedly pollutes the environment, promotes the utilization of sweatshops, exploits child labor, and impoverishes developing countries, fair trade is a preferable alternative (World Fair Trade Organization, 2011). By reviewing empirical studies and examining regulations concerning fair trade practices, this paper provides a comparative analysis of both free and fair trade in l...

  9. Obama Announces Science Education Goal at White House Science Fair

    Science.gov (United States)

    Showstack, Randy

    2012-02-01

    With student participants in the second annual White House Science Fair as a backdrop, President Barack Obama announced on 7 February programs to help prepare new math and science teachers and to meet a new goal of having 1 million more U.S. college graduates in science, technology, engineering, and math (STEM) over the next decade than there would be at the current graduation rate. That goal is outlined in a report entitled “Engage to excel,” by the President's Council of Advisors on Science and Technology (PCAST), released the same day. Obama also announced several other initiatives, including a $22 million private-sector investment, led by the Carnegie Corporation of New York, to invest in STEM teacher training. After he toured the science fair projects, Obama said the science fair students “inspire” him. “What impresses me so much is not just how smart you are, but it's the fact that you recognize you've got a responsibility to use your talents in service of something bigger than yourselves,” he said. What these young people are doing is “going to make a bigger difference in the life of our country over the long term than just about anything,” adding, “We've got to emphasize how important this is and recognize these incredible young people who are doing that that I couldn't even imagine thinking about at fifth grade or eighth grade or in high school.”

  10. High burnup models in computer code fair

    Energy Technology Data Exchange (ETDEWEB)

    Dutta, B K; Swami Prasad, P; Kushwaha, H S; Mahajan, S C; Kakodar, A [Bhabha Atomic Research Centre, Bombay (India)

    1997-08-01

    An advanced fuel analysis code FAIR has been developed for analyzing the behavior of fuel rods of water cooled reactors under severe power transients and high burnups. The code is capable of analyzing fuel pins of both collapsible clad, as in PHWR and free standing clad as in LWR. The main emphasis in the development of this code is on evaluating the fuel performance at extended burnups and modelling of the fuel rods for advanced fuel cycles. For this purpose, a number of suitable models have been incorporated in FAIR. For modelling the fission gas release, three different models are implemented, namely Physically based mechanistic model, the standard ANS 5.4 model and the Halden model. Similarly the pellet thermal conductivity can be modelled by the MATPRO equation, the SIMFUEL relation or the Halden equation. The flux distribution across the pellet is modelled by using the model RADAR. For modelling pellet clad interaction (PCMI)/ stress corrosion cracking (SCC) induced failure of sheath, necessary routines are provided in FAIR. The validation of the code FAIR is based on the analysis of fuel rods of EPRI project ``Light water reactor fuel rod modelling code evaluation`` and also the analytical simulation of threshold power ramp criteria of fuel rods of pressurized heavy water reactors. In the present work, a study is carried out by analysing three CRP-FUMEX rods to show the effect of various combinations of fission gas release models and pellet conductivity models, on the fuel analysis parameters. The satisfactory performance of FAIR may be concluded through these case studies. (author). 12 refs, 5 figs.

  11. High burnup models in computer code fair

    International Nuclear Information System (INIS)

    Dutta, B.K.; Swami Prasad, P.; Kushwaha, H.S.; Mahajan, S.C.; Kakodar, A.

    1997-01-01

    An advanced fuel analysis code FAIR has been developed for analyzing the behavior of fuel rods of water cooled reactors under severe power transients and high burnups. The code is capable of analyzing fuel pins of both collapsible clad, as in PHWR and free standing clad as in LWR. The main emphasis in the development of this code is on evaluating the fuel performance at extended burnups and modelling of the fuel rods for advanced fuel cycles. For this purpose, a number of suitable models have been incorporated in FAIR. For modelling the fission gas release, three different models are implemented, namely Physically based mechanistic model, the standard ANS 5.4 model and the Halden model. Similarly the pellet thermal conductivity can be modelled by the MATPRO equation, the SIMFUEL relation or the Halden equation. The flux distribution across the pellet is modelled by using the model RADAR. For modelling pellet clad interaction (PCMI)/ stress corrosion cracking (SCC) induced failure of sheath, necessary routines are provided in FAIR. The validation of the code FAIR is based on the analysis of fuel rods of EPRI project ''Light water reactor fuel rod modelling code evaluation'' and also the analytical simulation of threshold power ramp criteria of fuel rods of pressurized heavy water reactors. In the present work, a study is carried out by analysing three CRP-FUMEX rods to show the effect of various combinations of fission gas release models and pellet conductivity models, on the fuel analysis parameters. The satisfactory performance of FAIR may be concluded through these case studies. (author). 12 refs, 5 figs

  12. 7 CFR 947.50 - Marketing policy.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Marketing policy. 947.50 Section 947.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Regulation § 947.50 Marketing policy. (a) Preparation. Prior to each marketing season the committee shall...

  13. Fairness, fast and slow: A review of dual process models of fairness

    DEFF Research Database (Denmark)

    Hallsson, Bjørn Gunnar; Hulme, Oliver; Siebner, Hartwig Roman

    2018-01-01

    -control to override with reasoning-based fairness concerns, or whether fairness itself can be intuitive. While we find strong support for rejecting the notion that self-interest is always intuitive, the literature has reached conflicting conclusions about the neurocognitive systems underpinning fairness. We propose...... that this disagreement can largely be resolved in light of an extended Social Heuristics Hypothesis. Divergent findings may be attributed to the interpretation of behavioral effects of ego depletion or neurostimulation, reverse inference from brain activity to the underlying psychological process, and insensitivity...

  14. Get Ready 'Cause Here It Comes: The Future of Marketing Communication (Marketing Writing for Technical Products).

    Science.gov (United States)

    King, Janice

    1995-01-01

    Discusses trends for the future in marketing communication: expanding channels for communication, global marketing, product brands, and changing jobs. Suggests ways marketing communicators can prepare for these changes. (SR)

  15. THE CONCEPTUALISATION AND OPERATIONAL MEASUREMENT OF PRICE FAIRNESS PERCEPTION IN MASS SERVICE CONTEXT

    Directory of Open Access Journals (Sweden)

    Saowanee Srikanjanarak

    2009-01-01

    Full Text Available This paper aims to develop a measure of price fairness perception by extending price fairness conceptualisation to a multi-scale measure, thereby capturing its complexity in a mass service context. The service context is becoming increasingly competitive, particularly in the telecommunication industry, where a variety of service options is offered (e.g., mobile phone services. A review of price fairness perception literature usually focuses on the equity and social exchange theory and upon findings from exploratory research of the current market situation. In this article, the measure is conceptualised to entail a more extensive set of dimensions. These dimensions include the following: flexible price, reasonable price, acceptable price and superior price. Previous researchers have used actual price to focus on the structure and price comparison of competitors within the service industry. In contrast, this research has focused on the price comparison in terms of relative price. Additionally, we use a survey to elicit responses from 998 individual users of prepaid mobile phone services in Thailand. The results indicate a valid and reliable measure of price fairness perception, permitting us to understand how customers perceive that a price offered by service providers is fair. This understanding will help managers (and their respective organisations to design an appropriate price strategy that fits what their customer's wants and needs while fostering a long-term relationship with them.

  16. Social Accounting and Unethical Behavior: Does Looking Fair Undermine Actually Being Fair?

    OpenAIRE

    Hong, Michelle Chiawei

    2016-01-01

    In organizations, it is inevitable that some business activities might seem unfair to subordinates. Social accounts—the explanations managers give their subordinates for those decisions—are known to be a useful tool for managing subordinates’ fairness concerns. Over three decades of research, we learn that social accounts are effectiveness in improving subordinates’ fairness perceptions and reducing their negative reactions. Yet, we have only limited understanding about how social accounts...

  17. Fair processes and fair outcomes: involving local stakeholders in RWM decisions

    International Nuclear Information System (INIS)

    Vari, A.

    2004-01-01

    There is a general agreement on the requirements to be met by radioactive waste management strategies. One of the requirements is that both the outcomes of any decisions and the decision-making processes must be seen to be fair. However, there exist multiple legitimate views on fairness and there is no meta-theory that could help decide which of the competing views should be considered valid in a concrete case. Referring to the plurality of views on fairness, Linnerooth-Bayer (forthcoming) argues that the impasse in facility siting processes can be attributed to the failure to take adequate account of the diverse views held by the various stakeholders on fair processes and outcomes. Three fundamental ethical principles have been derived from three basic ethical theories: well-being which is the central concept of utilitarian ethics, justice which is a key notion in egalitarian ethics, and dignity which is central to deontology (Bay and Oughton, 2003). According to utilitarian ethics fairness means that public welfare is maximized even at the cost of stakeholders' individual rights. Costs and benefits can be legitimately distributed in any way; only their overall balance has to be enhanced. In contrary, egalitarian ethics aims for a fair distribution of benefits and costs among stakeholders, while deontology acknowledges universal values of actions, e.g. the respect for individual rights, apart from their consequences. According to the latter ethics, fairness means that stakeholders themselves have the opportunity to learn about the benefits and costs of various options, and having considered them, decide on their position to accept them. How do diverse views on fair decisions materialize in RWM debates? (author)

  18. MARKETING MIX IN SPORT

    Directory of Open Access Journals (Sweden)

    Srećko Novaković

    2011-03-01

    Full Text Available Marketing mix'' along the term of life cycle has robbed the trademark for the conception of marketing and the market direction of company, corporations and institutions. Essence marketing-mixa is in the simultaneous determining of the target market group of consumer (the buyer or stays the public and specially prepared and the coordinated impact of elements mixa, and this is the product, price, distributions and graduation ceremonies. Given that is mix combinations of verified variables, companies he use in order to would achieve are wished the scope sales on the target market. In the wider context significant influence of environment on the chosen structure marketing-mixa have not only technological, economic and competitive services already and socially-owned, legislative, legal and political services. From those reasons chant the marketing -mixa occasionally replaces expression are coordinated term acts on the market. Elements marketing-mix-and at sport marketings same are as well as at marketings every other activity. They contain the sportively product and the service, appreciate the sport product and services, distribution of sport product and services and the promotion of sport product and services.

  19. Our fair share : report of the Alberta Royalty Review Panel

    International Nuclear Information System (INIS)

    Hunter, W.M.; Chrapko, E.; Dwarkin, J.; McKenzie, K.; Plourde, A.; Spanglet, S.

    2007-01-01

    This final report conducted by the Alberta Royalty Review Panel determined that Albertans are not currently receiving their fair share from energy developments within the province. Royalty rates have not kept pace with recent changes in resource development in the province or with changes in world energy markets. It was argued that since Albertans own their resources, the government of Alberta must alter the royalty and tax system in order to ensure that appropriate royalties are paid. An equitable and flexible administrative framework should be developed to maintain the province's competitive edge in the global energy market. It was recommended that total shares for Albertans from oil sands developments be increased from 47 per cent to 64 per cent; conventional oil shares should be increased from 44 per cent to 49 per cent; and shares for natural gas should be increased from 58 per cent to 63 per cent. Target rates were designed to close tax gaps between economic sectors. Simplified royalty frameworks were presented for natural gas and conventional oil categories, as well as for oil sands developments. Increases of $1.9 billion in provincial revenue are anticipated as a result of the increased royalties. 5 tabs., 31 figs

  20. Negative incidental emotions augment fairness sensitivity.

    Science.gov (United States)

    Liu, Cuizhen; Chai, Jing Wen; Yu, Rongjun

    2016-04-22

    Previous studies have shown that task-unrelated emotions induced incidentally exert carryover effects on individuals' subsequent decisions in financial negotiations. However, the specificity of these emotion effects are not clear. In three experiments, we systematically investigated the role of seven transiently induced basic emotions (disgust, sadness, anger, fear, happiness, surprise and neutral) on rejection of unfair offers using the ultimatum game. We found that all negative emotions (disgust, sadness, anger and fear), but not happiness or surprise, significantly increased rejection rates, suggesting that the effect of incidental negative emotions on fairness is not specific to the type of negative emotion. Our findings highlight the role of fleeting emotions in biasing decision-making processes and suggest that all incidental negative emotions exert similar effects on fairness sensitivity, possibly by potentiating attention towards negative aspects of the situation.

  1. IAS 41 Agriculture: Fair Value Accounting

    Directory of Open Access Journals (Sweden)

    Viorel Lefter

    2007-05-01

    Full Text Available Issuing this standard that had to be applied for the first time for the financial statements started after 1.01.2003 meant a change of direction from two points of view: on one hand, through IAS 41 was issued for the first time an extensive standard typical for this sector and, on the other hand, for the first time were included in the income statement, independently from the sales transactions, incomes from variations of the fair value of an asset. Because of this last aspect, IAS 41 can be considered an important standard, because it represents the starting point of a consistent transition from the purchase cost principle towards a fair value accounting. IASC has dedicated to the thematic field of agriculture a specific standard, because this economic branch has a great importance for the developing countries. On the other hand, IAS 41 is also applied for the agricultural activities of the enterprises from other sectors.

  2. FAIR: a Horizon for Future Charming Physics

    International Nuclear Information System (INIS)

    Ritman, James

    2007-01-01

    The science goals underlying the future international Facility for Antiproton and Ion Research--FAIR--[1] that is being realized in Darmstadt span a broad range of research activities on the structure of matter. One component of this facility is directed towards studies of hadronic matter at the sub-nuclear level with beams of antiprotons. These studies focus on two key aspects: confinement of quarks and the generation of the hadron masses. These goals will be pursued by performing precision measurements of charged and neutral decay products from antiproton-proton annihilation in the charmonium mass region. In this talk I present some of the issues connected to FAIR in which the groups in Cracow and Juelich are extending and intensifying our cooperation

  3. Perspectives at the future accelerator facility FAIR

    International Nuclear Information System (INIS)

    Stroth, J.

    2005-01-01

    The future Facility for Antiproton and Ion Research (FAIR) in Darmstadt will provide ideal conditions for a diverse research programme addressing various aspects of strongly interacting systems, fundamental interactions and dense plasmas. The projected complex combines two new synchrotrons with various storage rings, foresees cooling of beams and permits fixed target as well as in-beam experiments. This presentation will focus on the future research activities at FAIR, which can be grouped into 5 research areas: the structure and reactions of rare isotopes, hadron physics with brilliant antiproton beams, nuclear matter at high densities, atomic physics of antimatter and in strong electromagnetic fields, and laser as well as ion induced plasma physics. Emphasis will be put on the experimental installations addressing nuclear physics with relevance for astrophysics. (author)

  4. Strangeness fluctuations and MEMO production at FAIR

    International Nuclear Information System (INIS)

    Steinheimer, Jan; Mitrovski, Michael; Schuster, Tim; Petersen, Hannah; Bleicher, Marcus; Stoecker, Horst

    2009-01-01

    We apply a coupled transport-hydrodynamics model to discuss the production of multi-strange meta-stable objects in Pb + Pb reactions at the FAIR facility. In addition to making predictions for yields of these particles we are able to calculate particle dependent rapidity and momentum distributions. We argue that the FAIR energy regime is the optimal place to search for multi-strange baryonic object (due to the high baryon density, favoring a distillation of strangeness). Additionally, we show results for strangeness and baryon density fluctuations. Using the UrQMD model we calculate the strangeness separation in phase space which might lead to an enhanced production of MEMOs compared to models that assume global thermalization.

  5. The Value of Transparency in Distributed Solar PV Markets

    Energy Technology Data Exchange (ETDEWEB)

    OShaughnessy, Eric J [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Zamzam, Ahmed S [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

    2017-12-01

    Market transparency refers to the degree of customer awareness of product options and fair market prices for a given good. In The Value of Transparency in Distributed Solar PV Markets, we use residential solar photovoltaic (PV) quote data to study the value of transparency in distributed solar PV markets. We find that improved market transparency results in lower installation offer prices. Further, the results of this study suggest that PV customers benefit from gaining access to more PV quotes.

  6. Social Security privatization: balancing efficiency and fairness

    OpenAIRE

    C. Alan Garner

    1997-01-01

    This article examines these fundamental issues of economic efficiency and fairness that should be weighed when considering Social Security privatization. The first section summarizes the challenges to the current system and outlines various options for reform. The second section explains how privatization could improve economic efficiency, and briefly considers the difficult issue of the transition costs in moving from the current system to full privatization. The third section discusses impo...

  7. Fairness and Trust in Structured Populations

    Directory of Open Access Journals (Sweden)

    Corina E. Tarnita

    2015-07-01

    Full Text Available Classical economic theory assumes that people are rational and selfish, but behavioral experiments often point to inconsistent behavior, typically attributed to “other regarding preferences.” The Ultimatum Game, used to study fairness, and the Trust Game, used to study trust and trustworthiness, have been two of the most influential and well-studied examples of inconsistent behavior. Recently, evolutionary biologists have attempted to explain the evolution of such preferences using evolutionary game theoretic models. While deterministic evolutionary game theoretic models agree with the classical economics predictions, recent stochastic approaches that include uncertainty and the possibility of mistakes have been successful in accounting for both the evolution of fairness and the evolution of trust. Here I explore the role of population structure by generalizing and expanding these existing results to the case of non-random interactions. This is a natural extension since such interactions do not occur randomly in the daily lives of individuals. I find that, in the limit of weak selection, population structure increases the space of fair strategies that are selected for but it has little-to-no effect on the optimum strategy played in the Ultimatum Game. In the Trust Game, in the limit of weak selection, I find that some amount of trust and trustworthiness can evolve even in a well-mixed population; however, the optimal strategy, although trusting if the return on investment is sufficiently high, is never trustworthy. Population structure biases selection towards strategies that are both trusting and trustworthy trustworthy and reduces the critical return threshold, but, much like in the case of fairness, it does not affect the winning strategy. Further considering the effects of reputation and structure, I find that they act synergistically to promote the evolution of trustworthiness.

  8. Terra Reversa. The transition to fair sustainability

    International Nuclear Information System (INIS)

    Jones, P.T.; De Meyere, V.

    2009-01-01

    Terra Reversa tells how to reverse present policy by means of integrating transition management and the 4E-model (Energy-Economy-Environment-Engineering) into a new vision for the transition to a socially fair, ecologically sustainable and economically stable model for our society. The question is whether one is willing to leave the beaten path. Terra Reversa is an argument to opt for a Green New Deal XL (a number of proposals to combat climate change) [nl

  9. FAIR - from a few-body perspective

    Directory of Open Access Journals (Sweden)

    Stöhlker Th.

    2010-04-01

    Full Text Available In the next years the Facility for Antiproton and Ion Research FAIR will be constructed at the GSI Helmholtzzentrum fur Schwerionenforschung in Darmstadt, Germany. This new accelerator complex will allow for unprecedented and pathbreaking research in hadronic, nuclear, and atomic physics as well as in applied sciences. This manuscript will discuss some of these research opportunities, with a focus on few-body physics.

  10. Marketing; Il marketing

    Energy Technology Data Exchange (ETDEWEB)

    Muscigna, M [ENEA, Centro Ricerche Casaccia, S. Maria di Galeria, RM (Italy). Dipt. Innovazione

    1999-07-01

    The report discusses marketing strategies oriented to the organizations and analyzes its critical factors, which determine the success of the organization activity. [Italian] Il rapporto analizza i caratteri delle strategie del marketing orientato all'impresa. Vengono infine analizzati i fattori critici che determinano il successo o l'insuccesso delle scelte aziendali.

  11. Marketing; Il marketing

    Energy Technology Data Exchange (ETDEWEB)

    Muscigna, M. [ENEA, Centro Ricerche Casaccia, S. Maria di Galeria, RM (Italy). Dipt. Innovazione

    1999-07-01

    The report discusses marketing strategies oriented to the organizations and analyzes its critical factors, which determine the success of the organization activity. [Italian] Il rapporto analizza i caratteri delle strategie del marketing orientato all'impresa. Vengono infine analizzati i fattori critici che determinano il successo o l'insuccesso delle scelte aziendali.

  12. Moral Limits of the Market

    DEFF Research Database (Denmark)

    Ooi, Can-Seng

    2017-01-01

    that the current pragmatic solutions to sustainable tourism development could not resolve issues of authenticity, equity, rights and fairness. There are three in-built moral limits in the tourism market, and namely: the market assumes it can price everything including culture and nature; the market distributes......Scholars and the practice community unanimously advocate sustainable balanced and sensitive tourism development. Engaging with locals and setting up public-private partnerships are frequently championed. This working paper introduces a set of lenses in the moral philosophy tradition and argues...

  13. [Statement of fair retribution in medical oaths].

    Science.gov (United States)

    Pérez, Marta L; Rancich, Ana M; Gelpi, Ricardo J

    2004-01-01

    to determine if Medical Oaths from different times include the statement of the physician to request from patients a fair retribution for his/her medical services. Fifty Medical Oaths found in articles and publications were analyzed. In accordance with their corresponding dates, the Oaths were grouped as ancient /medieval (12), and modern/contemporary (38). Of the fifty, only three specifically included the statement of fair retribution. Two of the three were medieval and belonged to the School of Medicine of Montpellier. The other text was modern (Amato Lusitano's Oath). Four writings showed statements regarding medical assistance to the poor. Eleven pledges indirectly stated that no earnings from other activities and/or relations were obtained. Ancient oaths emphasize fair retribution, no discrimination in medical assistance based on payment possibilities, and gain of honest earnings. Modern oaths generally do not include these topics and very few mention that the medical profession should not be exercised merely for material purposes. Despite the above, physicians should respect the limits of their obligations and should be committed to assist without discriminating, particularly without taking into consideration their patient's financial possibilities. Therefore their fees should not be excessive for the services rendered.

  14. Fair packet scheduling in Wireless Mesh Networks

    KAUST Repository

    Nawab, Faisal

    2014-02-01

    In this paper we study the interactions of TCP and IEEE 802.11 MAC in Wireless Mesh Networks (WMNs). We use a Markov chain to capture the behavior of TCP sessions, particularly the impact on network throughput due to the effect of queue utilization and packet relaying. A closed form solution is derived to numerically determine the throughput. Based on the developed model, we propose a distributed MAC protocol called Timestamp-ordered MAC (TMAC), aiming to alleviate the unfairness problem in WMNs. TMAC extends CSMA/CA by scheduling data packets based on their age. Prior to transmitting a data packet, a transmitter broadcasts a request control message appended with a timestamp to a selected list of neighbors. It can proceed with the transmission only if it receives a sufficient number of grant control messages from these neighbors. A grant message indicates that the associated data packet has the lowest timestamp of all the packets pending transmission at the local transmit queue. We demonstrate that a loose ordering of timestamps among neighboring nodes is sufficient for enforcing local fairness, subsequently leading to flow rate fairness in a multi-hop WMN. We show that TMAC can be implemented using the control frames in IEEE 802.11, and thus can be easily integrated in existing 802.11-based WMNs. Our simulation results show that TMAC achieves excellent resource allocation fairness while maintaining over 90% of maximum link capacity across a large number of topologies.

  15. FAIR - Cosmic matter in the laboratory

    International Nuclear Information System (INIS)

    Stöcker, Horst; Stöhlker, Thomas; Sturm, Christian

    2015-01-01

    To explore cosmic matter in the laboratory - this fascinating research prospect becomes available at the Facility for Antiproton and Ion Research, FAIR. The new facility is being constructed within the next five years adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, expanding the research goals and technical possibilities substantially. This includes new insights into the dynamics of supernovae depending on the properties of short-lived neutron-rich nuclei which will be investigated with intense rare isotope beams. New insights will be provided into the interior of stars by exploring dense plasmas with intense heavy-ion beams combined with a high-performance laser - or into neutron star cores by probing the highest baryon densities in relativistic nucleus-nucleus collisions at unprecedented collision rates. To the latter, the properties of hadrons play an important part which will be systematically studied by high precision hadron spectroscopy with antiproton beams at unmatched intensities. The worldwide unique accelerator and experimental facilities of FAIR will open the way for a broad spectrum of unprecedented fore-front research supplying a large variety of experiments in hadron, nuclear, atomic and plasma physics as well as biomedical and material science which will be briefly described in this article. This article is based on the FAIR Green Paper and gives an update of former publications. (author)

  16. CERN at the International Inventions Fair

    CERN Multimedia

    2007-01-01

    CERN is the guest of honour at the 35th International Inventions Fair, which will take place from 18th to 22nd April at Palexpo, in Geneva. CERN has been chosen as the guest of honour for its ability to develop new technologies and translate them for the benefit of society. For the Fair, CERN has teamed up with ten companies that have made use of technologies and ideas from the Laboratory. The CERN stand at the exhibition will be dedicated to a presentation of the Laboratory and the LHC. Each of the technologies featured will be highlighted on the stand, along with the companies that have put them into more general use. This will allow visitors to trace the path from basic research to practical application from start to finish. One example is Medipix, a particle detection technology that has found applications in medical imaging. Visitors to the Fair will be able to see a Medipix detector in action on the CERN stand, and use it to view the particles emitted by everyday objects.

  17. FAIR - Cosmic Matter in the Laboratory

    Science.gov (United States)

    Stöcker, Horst; Stöhlker, Thomas; Sturm, Christian

    2015-06-01

    To explore cosmic matter in the laboratory - this fascinating research prospect becomes available at the Facility for Antiproton and Ion Research, FAIR. The new facility is being constructed within the next five years adjacent to the existing accelerator complex of the GSI Helmholtz Centre for Heavy Ion Research at Darmstadt/Germany, expanding the research goals and technical possibilities substantially. This includes new insights into the dynamics of supernovae depending on the properties of short-lived neutron-rich nuclei which will be investigated with intense rare isotope beams. New insights will be provided into the interior of stars by exploring dense plasmas with intense heavy-ion beams combined with a high-performance laser - or into neutron star cores by probing the highest baryon densities in relativistic nucleus-nucleus collisions at unprecedented collision rates. To the latter, the properties of hadrons play an important part which will be systematically studied by high precision hadron spectroscopy with antiproton beams at unmatched intensities. The worldwide unique accelerator and experimental facilities of FAIR will open the way for a broad spectrum of unprecedented fore-front research supplying a large variety of experiments in hadron, nuclear, atomic and plasma physics as well as biomedical and material science which will be briefly described in this article. This article is based on the FAIR Green Paper [4] and gives an update of former publications [5] - [12].

  18. Sustainable Agricultural Marketing Initiatives

    Directory of Open Access Journals (Sweden)

    Hakan Adanacıoğlu

    2015-07-01

    Full Text Available Sustainable marketing is a holistic approach that puts equal emphasis on environmental, social equity, and economic concerns in the development of marketing strategies. The purpose of the study is to examine and discuss the sustainable agricultural marketing initiatives practiced throughout the World and Turkey, and to put forth suggestions to further improve the performance of agricultural marketing initiatives in Turkey. Some of the sustainable agricultural marketing initiatives practiced around the world are carried out through civil organizations. Furthermore; some of these initiatives have also launched by farmers, consumers, food processors and retailers. The long-term strategies to increase these initiatives should be determined due to the fact that examples of successful sustainable agricultural marketing initiatives are inadequate and cannot be spread in Turkey. In this context, first of all, the supports provided by the government to improve agricultural marketing systems, such as EU funds for rural development should be compatible with the goals of sustainable marketing. For this purpose, it should be examined whether all proposed projects related to agricultural marketing meet the social, economic, and environmental principles of sustainable marketing. It is important that supporting organizations, especially civil society organisations, should take an active role for faster dissemination and adoption of sustainable agricultural marketing practices in Turkey. These organizations may provide technical assistance in preparing successful project proposals and training to farm groups. In addition, the other organizations, such as local administrations, producers' associations, cooperatives, can contribute to the success of sustainable agricultural marketing initiatives. The use of direct marketing strategies and vertical integration attempts in sustainable agricultural marketing initiatives that will likely be implemented in Turkey is

  19. A Case Study of True and Fair View Override in Financial Reporting

    Directory of Open Access Journals (Sweden)

    Ho Horace

    2016-12-01

    Full Text Available This paper documents a case study of true and fair view override in financial reporting by a multinational firm subject to International Financial Reporting Standards (IFRSs. The 2009 Interim Report of HSBC Holdings plc states that HSBC departed from the requirements of IAS 32 Financial Instruments: Presentation (IAS 32. Notwithstanding its noncompliance with the IFRSs, HSBC (2009 concluded that “the interim consolidated financial statements prepared on this basis presented fairly, and gave a true and fair view of the Group’s financial position, financial performance and cash flows” (p. 2. The purpose of this paper is to evaluate critically the accounting treatment in light of the relevant requirements of the IFRSs and the implications for professional accounting standards arising from this departure.

  20. Imitation and Innovation in Fashion: Mapping the Creative Process in "Modinha" Segment on a Regional Fair

    Directory of Open Access Journals (Sweden)

    Thalita Silva Calíope

    2016-06-01

    Full Text Available Fashion is recognized by transience, resulting in its short life cycle, since the constant changes make what was previously considered "fashionable" obsolete (Emidio & Sabione, 2010. In this market, innovate and act before competitors, accelerate the launch of products, reduce design time and the placement of new items on the market is a survival condition (Lipovetsky, 2007. A central factor in the fashion spread is imitation, as this promotes both innovation and obsolescence, forcing producers to set up periodically (Caulkins et al., 2007, Pesendorfer, 1995. The research object is the "modinha", women's clothing that follows media trends, is the copying, with or without changes, to the mass market (Avelar, 2009; Victor, 2007, in this study, "José Avelino Street Fair". This fair meets weekly hundreds of manufacturers in a metropolis of northeastern Brazil that has been established as a fashion hub. Thus, it was proposed to identify the process of innovation in companies that make “modinha” in this Fair. The research was conducted through a survey and data were obtained from a questionnaire administered with 78 stallholders. One descriptive and exploratory data analysis was performed. It was found that, contrary to expectation, a considerable formality, with 49 of the 78 respondents with CNPJ; its customers are small retailers; and their competitors are the stallholders. Regarding the creation of clothes models, the stallholders research in various sources and said imitating models from these sources, but they try to make changes.

  1. Fair value hierarchy in financial instrument disclosure. Is there transparency for investors? Evidence from the banking industry

    Directory of Open Access Journals (Sweden)

    Enrico Laghi

    2012-11-01

    Full Text Available The debate on fair value accounting is still open although the last 20 years have been spent in looking for solutions by academics, practitioners and institutions. After long and continuous discussion both on the basic concepts and the information level contained in fair value measurements and on the different solutions that are possible to adopt in mark to market measurements, IASB and FASB have recently issued new standards on fair value measurements applying some principles not only to financial instruments but also to property and other investments. To verify if the solutions adopted in these Standards really improve the disclosure level and the “usefulness of data for investors”, this paper analyzes the actual level of transparency and the “usefulness” of the “fair value hierarchy” (which from some points of view synthesized the Board’s way of thinking regarding to fair value which has already been introduced for financial instruments by IFRS 7, Financial Instruments: Disclosure. The paper presents results of an empirical investigation on a sample of domestic and foreign listed banks that adopted fair value hierarchy in line with SFAS 157 and IFRS 7 recommendations. Research questions can be summarized as follows: (i does fair value hierarchy improve transparency in financial instrument evaluation in bank annual reports, or can it be considered as a tool for earnings management?

  2. CONTEMPORARY TRENDS IN THE TOURISM MARKET

    Directory of Open Access Journals (Sweden)

    Dushica Mateta Gigova

    2016-07-01

    Full Text Available By the term market, in the widest since of the word, means a set of everyday relations of demand and supply to various types of goods, in which the exchange is carried out through the intermediation of money. As a mixture of the interaction between supply and demand, the market is actually a mixture of the overall supply and overall demand for goods and services, production resources and loans. These relations act constantly, in a certain time and place. It is a mixture of legal interaction between supply and demand. The market is a summation of all facilities, zones and offices that provide organized and constant contact between buyers and sellers, or encounter of the supply and demand, which leads to the implementation of goods. The basic idea of the market can be defined as material and immaterial centralization and concentration of supply and demand in one or more economic goods within a specified period of time. Accordingly, in the widest sense, the market is part of the socio-economic system and its functions are - by means of it to realize reproduction of material production, and the occalist manufacturing relations. The market is a particular place where you meet the seller and the buyer and where are concluded bills of sale. It can be: shop, marketplace, daily or weekly market, an annual trade fair (fair, contemporary fair of samples, stock market , purchase or sale of department of industrial or wholesale trading company. The term "market" can mean territory (zone.

  3. Livestock Marketing.

    Science.gov (United States)

    Futrell, Gene; And Others

    This marketing unit focuses on the seasonal and cyclical patterns of livestock markets. Cash marketing, forward contracting, hedging in the futures markets, and the options markets are examined. Examples illustrate how each marketing tool may be useful in gaining a profit on livestock and cutting risk exposure. The unit is organized in the…

  4. Solvable stochastic dealer models for financial markets

    Science.gov (United States)

    Yamada, Kenta; Takayasu, Hideki; Ito, Takatoshi; Takayasu, Misako

    2009-05-01

    We introduce solvable stochastic dealer models, which can reproduce basic empirical laws of financial markets such as the power law of price change. Starting from the simplest model that is almost equivalent to a Poisson random noise generator, the model becomes fairly realistic by adding only two effects: the self-modulation of transaction intervals and a forecasting tendency, which uses a moving average of the latest market price changes. Based on the present microscopic model of markets, we find a quantitative relation with market potential forces, which have recently been discovered in the study of market price modeling based on random walks.

  5. Fair trade - Õiglane kaubandus / Tuuliki Kasonen-Lins

    Index Scriptorium Estoniae

    Kasonen-Lins, Tuuliki

    2007-01-01

    Õiglase kaubanduse liikumise ajaloolisest arengust. Fair trade on kaubandusvõrk, kus kaubeldakse arengumaades inimväärsetes tingimustes toodetud ja sealsetelt kaupmeestelt õiglaste hindadega ostetud kaupadega. Fair Trade Euroopas

  6. Fair value accounting volgens de IASB en Limperg

    NARCIS (Netherlands)

    Langendijk, H.P.A.J.

    2005-01-01

    Fair value is een belangrijk waardebegrip wat in zeer veel International Financial Accounting Standards (IFRS) is opgenomen, waarbij in bepaalde gevallen ook de ongerealiseerde waardestijgingen in de winst- en verliesrekening worden opgenomen. Limperg zag fair value (= de directe en indirecte

  7. Fairness, fast and slow: A review of dual process models of fairness.

    Science.gov (United States)

    Hallsson, Bjørn G; Siebner, Hartwig R; Hulme, Oliver J

    2018-06-01

    Fairness, the notion that people deserve or have rights to certain resources or kinds of treatment, is a fundamental dimension of moral cognition. Drawing on recent evidence from economics, psychology, and neuroscience, we ask whether self-interest is always intuitive, requiring self-control to override with reasoning-based fairness concerns, or whether fairness itself can be intuitive. While we find strong support for rejecting the notion that self-interest is always intuitive, the literature has reached conflicting conclusions about the neurocognitive systems underpinning fairness. We propose that this disagreement can largely be resolved in light of an extended Social Heuristics Hypothesis. Divergent findings may be attributed to the interpretation of behavioral effects of ego depletion or neurostimulation, reverse inference from brain activity to the underlying psychological process, and insensitivity to social context and inter-individual differences. To better dissect the neurobiological basis of fairness, we outline how future research should embrace cross-disciplinary methods that combine psychological manipulations with neuroimaging, and that can probe inter-individual, and cultural heterogeneities. Copyright © 2018 Elsevier Ltd. All rights reserved.

  8. Starbucks's Fair Trade in the Edge of Globalization

    OpenAIRE

    Rizqiyanto, Saomi

    2017-01-01

    Starbucks as a global company that reflect American values plays an important role in the trade of coffee industry. In February 2000, Starbucks partially adopted the Fair Trade and in early 2001 Starbucks fully adopt Fair Trade. This research seeks to examine the relationship between Starbucks as a symbol of globalization with Starbucks as a global corporation who adopt Fair Trade. This study also seeks to explain how any practical Starbucks Fair Trade as a whole and uncover the reasons behin...

  9. Calculation of Biological Assets Fair Value and Their Transformations Results

    OpenAIRE

    Ludmyla Khoruzhiy

    2013-01-01

    In the article the IAS 41 'Agriculture' (fair value of biological assets and agricultural products) terminology has been considered within the Russian theory and practice of accounting. A multifactor model of assets and liabilities fair value calculation has been proposed. It has been found that the application of fair value to measure biological assets and agricultural produce may be a burdensome due to the requirement of fair value calculation at each balance sheet date. In addition, some r...

  10. Leadership and Fairness: The state of the art.

    OpenAIRE

    van Knippenberg, D.; de Cremer, D.; van Knippenberg, B.M.

    2007-01-01

    textabstractResearch in leadership effectiveness has paid less to the role of leader fairness than probably it should have. More recently, this has started to change. To capture this development, we review the empirical literature in leadership and fairness to define the field of leadership and fairness, to assess the state of the art, and to identify a research agenda for future efforts in the field. The review shows that leader distributive, procedural, and especially interactional fairness...

  11. Successful Women in Marketing: An Exploratory Ghanaian Study ...

    African Journals Online (AJOL)

    The study of women in management in the Ghanaian business literature is a fairly ... or during their marketing careers either through formal degree programmes, ... disciplines in Ghana like accountancy and human resources management.

  12. When Are Transport Pricing Policies Fair and Acceptable?

    NARCIS (Netherlands)

    Schuitema, Geertje; Steg, Linda; van Kruining, Monique

    This study examines the relative importance of six policy outcomes related to different fairness principles for the perceived fairness and acceptability of pricing policies aimed at changing transport behaviour. The fairness and acceptability of six different types of transport pricing policies were

  13. A Bargaining Experiment To Motivate a Discussion on Fairness.

    Science.gov (United States)

    Dickinson, David L.

    2002-01-01

    Employs a classroom version of the research game, the Ultimatum Game, to teach undergraduate students how fairness affects behavior. Focuses on three concepts related to fairness. Finds that classroom results motivate discussion about a downward sloping demand curve for fairness. Provides an appendix that includes instructional materials. (JEH)

  14. 19 CFR 147.13 - Transfer to fair building.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Transfer to fair building. 147.13 Section 147.13... TREASURY (CONTINUED) TRADE FAIRS Procedure for Importation § 147.13 Transfer to fair building. (a... port director for the transfer of the articles covered thereby to the buildings in which they are to be...

  15. 17 CFR 201.1100 - Creation of Fair Fund.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Creation of Fair Fund. 201... PRACTICE Fair Fund and Disgorgement Plans § 201.1100 Creation of Fair Fund. In any agency process initiated... requiring the payment of disgorgement by a respondent and also assessing a civil money penalty against that...

  16. Antiproton complex at the FAIR project

    International Nuclear Information System (INIS)

    Dolinskii, A.; Knie, K.; Dimopoulou, C.; Gostishchev, V.; Litvinov, S.; Nolden, F.; Steck, M.

    2011-01-01

    This report summarizes a set of calculations for the antiproton production in a complex composed of target area, collector, separator, beam line and collector ring for the antiproton source of the future FAIR facility (Facility for Antiproton and Ion Research) at GSI, Darmstadt, Germany. The emphasis is on the optimization of the accumulation rate of antiprotons in order to maximize the luminosity of experiments with cooled antiproton beams in the High Energy Storage Ring (HESR). Results of simulations for each component of the antiproton production complex are presented in order to identify the present limitations of the antiproton production rate.

  17. Theoretical nuclear structure and astrophysics at FAIR

    International Nuclear Information System (INIS)

    Rodríguez, Tomás R

    2014-01-01

    Next generation of radioactive ion beam facilities like FAIR will open a bright future for nuclear structure and nuclear astrophysics research. In particular, very exotic nuclei (mainly neutron rich) isotopes will be produced and a lot of new exciting experimental data will help to test and improve the current nuclear models. In addition, these data (masses, reaction cross sections, beta decay half-lives, etc.) combined with the development of better theoretical approaches will be used as the nuclear physics input for astrophysical simulations. In this presentation I will review some of the state-of-the-art nuclear structure methods and their applications.

  18. The fair factor in matters of trust.

    Science.gov (United States)

    Williams, Lauren L

    2006-01-01

    Communities are bound together by trust among their members. Trust thrives when a pervasive sense of fairness exists. Evidence suggests that trust has social, professional, and economic value for today's organizations, making it worthy of attention. Matters of trust and justice are important and timely for nurse leaders to consider given the challenge to improve practice settings in a manner that enhances nurse satisfaction. The aim of this article is to make explicit the value in building organizational justice and trust within an organization's nursing community. Nursing leadership strategies are integrated, thus offering practical guidance in creating a culture of justice, making trust explicit, and establishing trustworthiness.

  19. A Prudent Approach to Fair Use Workflow

    Directory of Open Access Journals (Sweden)

    Karey Patterson

    2018-02-01

    Full Text Available This poster will outline a new highly efficient workflow for the management of copyright materials that is prudent and accommodates generally and legally accepted Fair Use limits. The workflow allows library or copyright staff an easy means to keep on top of their copyright obligations, manage licenses and review and adjust schedules but is still a highly efficient means to cope with large numbers of requests to use materials. The poster details speed and efficiency gains for professors and library staff while reducing legal exposure.

  20. Sensitive beam current measurement for FAIR

    Energy Technology Data Exchange (ETDEWEB)

    Schwickert, Marcus; Kurian, Febin; Reeg, Hansjoerg [GSI Helmholtzzentrum fuer Schwerionenforschung GmbH, Darmstadt (Germany); Seidel, Paul; Neubert, Ralf [Friedrich-Schiller-Universitaet Jena (Germany); Geithner, Rene; Vodel, Wolfgang [Helmholtz-Institut Jena (Germany)

    2012-07-01

    Presently FAIR, the Facility for Antiproton and Ion Research, entered the final planning phase at GSI. The new accelerator facility requires precise devices for beam current measurements due to the large dynamics in beam intensities for the various synchrotrons, transport lines and storage rings. We report on the actual developments of beam diagnostic devices for the measurement of beam intensities ranging from 5 x 10{sup 11} uranium ions down to the detection of less than 10{sup 4} antiprotons. This contribution gives an overview of the planned instruments with a focus on non-intercepting beam current transformers, and summarizes the on-going development of a cryogenic current comparator.

  1. PREFACE: FAIRNESS 2013: FAIR NExt generation of ScientistS 2013

    Science.gov (United States)

    Petersen, Hannah; Destefanis, Marco; Galatyuk, Tetyana; Montes, Fernando; Nicmorus, Diana; Ratti, Claudia; Tolos, Laura; Vogel, Sascha

    2014-04-01

    FAIRNESS 2013 was the second edition in a series of workshops designed to bring together excellent international young scientists with research interests focused on physics at FAIR (Facility for Antiproton and Ion Research) and was held on 16-21 September 2013 in Berlin, Germany. The topics of the workshop cover a wide range of aspects in both theoretical developments and current experimental status, concentrated around the four scientific pillars of FAIR. FAIR is a new accelerator complex with brand new experimental facilities, that is currently being built next to the existing GSI Helmholtzzentrum for Schwerionenforschung close to Darmstadt, Germany. The spirit of the conference is to bring together young scientists, e.g. advanced PhD students and postdocs and young researchers without permanent position to present their work, to foster active informal discussions and build up of networks. Every participant in the meeting with the exception of the organizers gives an oral presentation, and all sessions are followed by an hour long discussion period. During the talks, questions are anonymously collected in box to stimulate discussions. Since the physics program of FAIR is very broad, this is reflected in the wide range of topics covered at the Conference: Physics of hot and dense nuclear matter, QCD phase transitions and critical point Nuclear structure, astrophysics and reactions Hadron spectroscopy, Hadrons in matter and Hypernuclei Special emphasis is put on the experiments CBM, HADES, PANDA, NuSTAR, as well as NICA and the RHIC low beam energy scan New developments in atomic and plasma physics For all of these different areas one invited speaker was selected to give a longer introductory presentation. The write-ups of the talks presented at FAIRNESS 2013 are the content of this issue of Journal of Physics: Conference Series and have been refereed according to the IOP standard for peer review. This issue constitutes therefore a collection of the forefront of

  2. MARKET WATCH

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    Price hikes in cooking oil fuel worries over inflation and the dominance of foreign gurus over the country’s grain markets. With an explosion of box office successes, leading Chinese movie studios gear up for share floats to support expansion. Exports in November showed signs of bottoming out as the sector prepares for a more prosperous year in 2010. Despite its reputation as a nation of savers, China’s online consumption is burning hot as consumers enjoy the comfort of shopping from home. The aviation industry basks in the glow of the strong economic recovery as airlines transport a soaring number of passengers. Chinese companies press ahead with outbound mergers and acquisitions while overseas strategic investors remained relatively inactive in China.

  3. Marketing Communications as Important Segment of the Marketing Concept

    Directory of Open Access Journals (Sweden)

    Mirković Milena

    2016-06-01

    Full Text Available New frameworks operating at the international level have led to the need for a broader and more complex involvement of companies in international economic flows. In such circumstances, focus on the international and global markets becomes inevitable. Each segment companies must adapt and evolve in accordance with such conditions. Marketing as an important activity of the company in selling products or services is also changing and expanding its activities in line with international market. This leads to the creation of an international marketing concept and system as a specific approach to the processing of international economic relations. An important segment of implementation of the marketing concept is the marketing communication, which in terms of the limited number of international barriers. It is certainly possible to overcome with a well-defined marketing strategy. Clearly defined marketing strategy and well-prepared marketing mix remove barriers, to meet the set goals and lead to positive results for the company.

  4. PR Handbook for new energies. More marketing success through more media presence

    Energy Technology Data Exchange (ETDEWEB)

    Krampitz, Iris (ed.)

    2012-07-01

    The handbook explains to managing directors and marketing and PR heads of biomass, solar and wind companies, how they select PR measures, find the right topics and the appropriate target media and prepare a timetable and action plan. Step by step, the main author Iris Krampitz explains to her readers how to prepare their own concept and monitor the success of their media work. In practical terms, she describes how to compile a press distribution list, how to get in contact with journalists at a trade fair and what to pay attention to when organising a press conference. In her texts, she rigorously uses examples from the renewable energies sector and sector specific checklists - regardless of whether it concerns the structure and language of a press release, the concept for a trade fair, the scenic preamble to a professional article or the questions for an interview. Besides the main author and publisher Iris Krampitz, marketing and social media experts and a crisis communications expert have their say as co-authors. Sector journalists comment on the press relations work of companies from the renewable energies sector. (orig.)

  5. Report on system operation - A background report prepared by the Nordel Operation Committee/OPG in the Nordel project on enhancing efficient functioning of the Nordic electricity market

    International Nuclear Information System (INIS)

    2004-12-01

    This report contains the operation procedures in extreme situations and lessons learned from blackouts, based on a mandate given by the Operations Committee. Nordic TSOs have had common rules and principles for system operation i.e. System Operation Agreement since the late 1990s. The rules have been revised according to the system security and market changes and needs. The collaboration between system operators is regular and fruitful. The knowledge and capability to manage extreme situations of the Nordic power system has continuously increased and the recent blackouts did not show major deficiencies in operation practices. Regardless of the existing good collaboration it is important to continue development in the future in order to ensure high system security. Important development areas are security of reserve supervision and coordination of calculation procedures for transmission limits, enhancement of data exchange routines between control centres in order to improve the overview of the system security within the Nordic power system. More extensive coordination of outage planning processes will further improve the system security. Continuously training of operational staff is important to be able to manage different situations and disturbances efficiently. (BA)

  6. The effects of recent volatility in international petroleum markets on Canadian wholesale and retail gasoline prices : a report prepared for the Competition Bureau

    International Nuclear Information System (INIS)

    Roseman, F.

    2005-03-01

    This report addresses concern over high retail prices of gasoline and the low margins earned on gasoline sales in the Greater Toronto Area and in Ottawa, Ontario. The focus of this report was to understand reasons behind fluctuating prices, and to ascertain whether or not escalations in price were in fact anti-competitive acts that the Competition Bureau would have authority to take action over. Information requests were made by the author to all principal petroleum companies and to importers and marketers of gasoline. Detailed information on pricing was provided. Issues of supply and demand were responsible for spikes in prices. Information on petroleum refining and retailing of gasoline was reviewed, as well as information provided from dialogue and shareholder reports. Average refinery and retail margins in Ontario were discussed. It was concluded that fluctuating prices are the result of the petroleum industry's struggle to meet high demand. Any unscheduled maintenance or unanticipated increases in demand resulted in temporary shortfalls in supply, which led to higher prices. Exports were not a factor in increases in retail prices. In addition, domestic supply and the high cost of meeting environmental regulations with regard to sulphur levels in gasoline and diesel may have also played a role. It was also suggested that prices in Canada reflect overall pricing trends in the United States. tabs., figs

  7. 7 CFR 945.50 - Marketing policy.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Marketing policy. 945.50 Section 945.50 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... Marketing policy. (a) Preparation. Prior to or at the same time as recommendations are made pursuant to...

  8. 7 CFR 956.60 - Marketing policy.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 8 2010-01-01 2010-01-01 false Marketing policy. 956.60 Section 956.60 Agriculture Regulations of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements... VALLEY OF SOUTHEAST WASHINGTON AND NORTHEAST OREGON Regulation § 956.60 Marketing policy. (a) Preparation...

  9. Market, Regulation, Market, Regulation

    DEFF Research Database (Denmark)

    Frankel, Christian; Galland, Jean-Pierre

    2015-01-01

    barriers to trade in Europe, realized the free movement of products by organizing progressively several orders of markets and regulation. Based on historical and institutional documents, on technical publications, and on interviews, this article relates how the European Commission and the Member States had......This paper focuses on the European Regulatory system which was settled both for opening the Single Market for products and ensuring the consumers' safety. It claims that the New Approach and Standardization, and the Global Approach to conformity assessment, which suppressed the last technical...... alternatively recourse to markets and to regulations, at the three main levels of the New Approach Directives implementation. The article focuses also more specifically on the Medical Devices sector, not only because this New Approach sector has long been controversial in Europe, and has recently been concerned...

  10. 12 CFR 334.21 - Affiliate marketing opt-out and exceptions.

    Science.gov (United States)

    2010-01-01

    ... solicitation for marketing purposes to a consumer with whom you have a pre-existing business relationship; (2... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Affiliate marketing opt-out and exceptions. 334... OF GENERAL POLICY FAIR CREDIT REPORTING Affiliate Marketing § 334.21 Affiliate marketing opt-out and...

  11. What do you think is "fair"? Effects of ingroup norms and outcome control on fairness judgments

    NARCIS (Netherlands)

    Hertel, G.; Aarts, H.; Zeelenberg, M.

    2002-01-01

    Two studies are reported that examine whether fairness judgments in dyadic exchange situations are influenced by descriptive ingroup norms or the interdependence structure of the exchange situation. In both studies, these factors were varied within a minimal group categorization paradigm. Results

  12. The Fair Trade Balance: New Challenges after 25 years of Fair Trade

    NARCIS (Netherlands)

    Ruben, R.

    2012-01-01

    During the last 25 years Fair Trade (FT) experienced substantial growth, but competition from private labels is increasingly challenging the policy foundations of the FT business model. While direct welfare effects of FT for farmers are rather modest, security of delivery contracts and pre-financing

  13. Me, Myself, Fairness, and I: On the Self-Related Aspects of Fairness Reactions

    NARCIS (Netherlands)

    Loseman, A.

    2011-01-01

    The current dissertation focuses on the psychology of justice as a self-related process. Six experiments within three justice domains are reported in which specific self-related aspects and their influence on fairness reactions are investigated. The construction of one’s self-image (i.e., the

  14. VISITOR AND EXHIBITOR CLUSTERS AT EASTERN-EUROPEAN AGRICULTURAL FAIRS

    Directory of Open Access Journals (Sweden)

    Varga Levente

    2011-12-01

    Full Text Available There is no exact information concerning the economic effect of the agricultural exhibitions neither on national nor on international level. Some publications focus on the positive externalities of exhibitions, but the exhibition itself is a neglected topic. Although the fair is one of the most ancient marketing-tools; its role is still relatively high in the marketing mix of different economic sectors, even nowadays, in the Internet-age. One of these sectors is the agribusiness, where the exhibition is a place of business-to-business communication, Customer Relationship Management, and last, but not least an important Point Of Sale. The aim of the present paper is to point out the importance of exhibitions through the assessment of their popularity. From this aim, we have derived the following objectives: - To build a model concerning the relationships among the interested parties. - To asses the visitors of five Eastern-European exhibitions. - To asses the exhibitors of the same exhibitions. - To compare the opinion and expectance of the mentioned groups. - To test the model, based on the questionnaires data. - To measure the radius of attraction by the attendees, as well as by exhibitors I have collected primary data through questionnaires and site visit, and also have obtained secondary data from printed and electronic documents. In this paper, I present a model, which describes the relationships among the interested parties. The data was collected on four different exhibitions: Farmerexpo (Debrecen, Hungary in 2005 and 2006, OMK (Budapest, Hungary from 2005 and Polagra-Farm (Poznan, Poland 2006.

  15. Tensions Between Firm Size and Sustainability Goals: Fair Trade Coffee in the United States

    Directory of Open Access Journals (Sweden)

    Philip H. Howard

    2013-01-01

    Full Text Available Sustainability marketing trends have typically been led by smaller, more mission-driven firms, but are increasingly attracting larger, more profit-driven firms. Studying the strategies of firms that are moving away from these two poles (i.e., mission-driven but larger firms, and profit-driven firms that are more committed to sustainability may help us to better understand the potential to resolve tensions between firm size and sustainability goals. We used this approach to analyze a case study of the U.S. fair trade coffee industry, employing the methods of data visualization and media content analysis. We identified three firms that account for the highest proportion of U.S. fair trade coffee purchases (Equal Exchange, Green Mountain Coffee Roasters and Starbucks and analyzed their strategies, including reactions to recent changes in U.S. fair trade standards. We found an inverse relationship between firm size and demonstrated commitment to sustainability ideals, and the two larger firms were much less likely to acknowledge conflicts between size and sustainability in their public discourse. We conclude that similar efforts to increase sustainability marketing for other products and services should be more skeptical of approaches that rely on primarily on the participation of large, profit-driven firms.

  16. Inbound marketing

    OpenAIRE

    Popek, Tomáš

    2011-01-01

    In my work I focus on Inbound Marketing, which represents a new perspective on marketing, that has not been given the attention it deserves. It is a combination of existing and proven marketing methods that are used to obtain new customers with minimal marketing costs to the organization. The first section of my work is devoted to defining the concept of Inbound Marketing definitions and explanations. Furthermore, I present a list of instruments used in Inbound Marketing, and showcase the def...

  17. NEUROMARKETING IN MARKET RESEARCH

    Directory of Open Access Journals (Sweden)

    Dijana Ćosić

    2016-03-01

    Full Text Available Neuromarketing is a fairly new discipline that combines behavioural psychology, economics and consumer neuroscience. With the help of different techniques, such as functional magnetic resonance, electroencephalography, positron emission tomography, eye tracker etc., it measures respondent’s reaction to different stimuli. It allows the researchers to gain insight into unconscious drivers of choice and preference which they would not be able to discover with traditional methods (focus groups, in depth interviews and questionnaires. In market research, most widely used neuromarketing technique is eye tracker. Me and my associates conducted a typical market research study of a TV commercial with a help of a stationary eye tracker and “Gazepoint” software. 21 respondents participated in the study. The study discovered that one scene in the commercial drew attention much more than the others. As neuromarketing raises ethical issues I reviewed the literature related to these issues and presented an overview of neuromarketing and neuromarketing techniques as well.

  18. Expanded HTA: Enhancing Fairness and Legitimacy.

    Science.gov (United States)

    Daniels, Norman; Porteny, Thalia; Urritia, Julian

    2015-11-06

    All societies face the need to make judgments about what interventions (both public health and personal medical) to provide to their populations under reasonable resource constraints. Their decisions should be informed by good evidence and arguments from health technology assessment (HTA). But if HTA restricts itself to evaluations of safety, efficacy, and cost-effectiveness, it risks being viewed as insufficient to guide health decision-makers; if it addresses other issues, such as budget impact, equity, and financial protection, it may be accused of overreaching. But the risk of overreaching can be reduced by embedding HTA in a fair, deliberative process that meets the conditions required by accountability for reasonableness. © 2016 by Kerman University of Medical Sciences.

  19. Fair trial in international commercial arbitration

    Directory of Open Access Journals (Sweden)

    saleh khedri

    2015-12-01

    Full Text Available A fair hearing in the courts requires the principles of procedure. Because the arbitration is considered as private judgment, thus in arbitration hearing regarding to non-ceremonial proceedings, arbitrator or arbitration panel are bound to respect the principles of civil procedure in arbitration hearing. Equal treatment with parties of arbitration and Adversarial procedure are principles that arbitrator or arbitration panel obliged to satisfy them in proceeding whit action arbitration parties. Independence and impartiality are elements of Equal treatment and proper notice and give a full opportunity to presentation case are elements of adversarial procedure in Arbitration hearing that arbitrator or arbitration panel are bound to respect them in proceeding between action arbitration parties. Disclosure Obligation, Challenge to arbitrators competence, application for setting aside and refuse to recognition and enforcement of award are tools to satisfy compliance of principles of procedural civil in Arbitration hearing. In this paper, ways of satisfying principles of procedure and its sanctions has been considered.

  20. Research Quality, Fairness, and Authorship Order

    DEFF Research Database (Denmark)

    Ackerman, Margareta; Branzei, Simina

    2012-01-01

    of their last names, implying that all contributed equally, and by contribution, where authors are listed in decreasing order of their contribution to the paper. We perform a game theoretic analysis of the impact of author ordering schemes, uncovering two considerable advantages of alphabetical ordering......The order in which authors are listed on an academic paper determines the credit that each receives on a co-authored publication, influencing hiring, tenure and promotions. Two of the prevalent author ordering schemes are alphabetical, which involves listing authors in lexicographical order......: it leads to improved research quality, and it is the more fair of the two approaches in the worst case. On the other hand, contribution-based ordering results in a denser collaboration network and a greater number of publications than is achieved using alphabetical author ordering. Furthermore, authors can...

  1. ITB Berlin: The world's leading tourism fair

    Directory of Open Access Journals (Sweden)

    Đeri Lukrecija

    2010-01-01

    Full Text Available MICE is a significant segment of tourism industry. It is of great interest for exhibitors and visitors, as well as for host cities and organizers. ITB Berlin represents the world's leading travel trade show. This paper analyses the key trends of this event in the last five year period (from 2004 until 2008. Analyzed data was annually gathered by Gelzus Messe-Marktforschung GmbH. This research focused on exhibitors', trade visitors and private visitors' origin, age distribution of private visitors, exhibiting companies, exhibiting branches, interest for travel according to type and overall impression and outlook that was gathered through surveys at ITB Berlin. Data was collected in the period 2004-2008 and placed together to make a five year overview. The goal is to present a development of above mentioned values and to discover potential patterns and predict future trends for this tourism fair. .

  2. Dynamical charge fluctuation at FAIR energy

    International Nuclear Information System (INIS)

    Ghosh, Somnath; Mukhopadhyay, Amitabha

    2015-01-01

    The Compressed Baryonic Matter (CBM) experiment to be held at the Facility for antiproton and ion research (FAIR) is being designed to investigate the baryonic matter under extreme thermodynamic conditions. The hot and dense matter produced in this experiment will be rich in baryon number. It would be worthwhile to examine how the signatures proposed for identifying and characterizing a baryon free QGP like state behave in a baryon rich environment. Event-by-event fluctuation of net electrical charge and/or baryon number is one such indicator of the formation of the QGP, used and tested in RHIC and LHC heavy-ion experiments. One starts by defining the net charge Q = (N + - N - ) and the total charge N ch = (N + + N - ) where the quantities N + and N - are respectively, the multiplicities of positively and negatively charged particles

  3. Phenomenology of quarkyonic percolation at FAIR

    International Nuclear Information System (INIS)

    Torrieri, Giorgio; Lottini, Stefano

    2013-01-01

    We will give an introduction to the concept of quarkyonic matter, presenting an overview of what is meant by this term in the literature. We will then argue that the quarkyonic phase, as defined in the original paper, is a percolation-type phase transition whose phase transition line is strongly curved in ρ B − N c space, where N C is the number of colors and ρ B the baryon density. With a toy model estimate, we show that it might be possible to obtain a percolating but confined phase at N c = 3, N f = 2 at densities larger than one baryon per one baryon size. We conclude by discussing how this phase can be observed at FAIR.

  4. Privacy, Liveliness and Fairness for Reputation

    Science.gov (United States)

    Schiffner, Stefan; Clauß, Sebastian; Steinbrecher, Sandra

    In various Internet applications, reputation systems are typical means to collect experiences users make with each other. We present a reputation system that balances the security and privacy requirements of all users involed. Our system provides privacy in the form of information theoretic relationship anonymity w.r.t. users and the reputation provider. Furthermore, it preserves liveliness, i.e., all past ratings can influence the current reputation profile of a user. In addition, mutual ratings are forced to be simultaneous and self rating is prevented, which enforces fairness. What is more, without performing mock interactions - even if all users are colluding - users cannot forge ratings. As far as we know, this is the first protocol proposed that fulfills all these properties simultaneously.

  5. The PANDA DIRC detectors at FAIR

    Science.gov (United States)

    Schwarz, C.; Ali, A.; Belias, A.; Dzhygadlo, R.; Gerhardt, A.; Götzen, K.; Kalicy, G.; Krebs, M.; Lehmann, D.; Nerling, F.; Patsyuk, M.; Peters, K.; Schepers, G.; Schmitt, L.; Schwiening, J.; Traxler, M.; Zühlsdorf, M.; Böhm, M.; Britting, A.; Eyrich, W.; Lehmann, A.; Pfaffinger, M.; Uhlig, F.; Düren, M.; Etzelmüller, E.; Föhl, K.; Hayrapetyan, A.; Kreutzfeld, K.; Kröck, B.; Merle, O.; Rieke, J.; Schmidt, M.; Wasem, T.; Achenbach, P.; Cardinali, M.; Hoek, M.; Lauth, W.; Schlimme, S.; Sfienti, C.; Thiel, M.; Allison, L.; Hyde, C.

    2017-07-01

    The PANDA detector at the international accelerator Facility for Antiproton and Ion Research in Europe (FAIR) addresses fundamental questions of hadron physics. An excellent hadronic particle identification (PID) will be accomplished by two DIRC (Detection of Internally Reflected Cherenkov light) counters in the target spectrometer. The design for the barrel region covering polar angles between 22o to 140o is based on the successful BABAR DIRC with several key improvements, such as fast photon timing and a compact imaging region. The novel Endcap Disc DIRC will cover the smaller forward angles between 5o (10o) to 22o in the vertical (horizontal) direction. Both DIRC counters will use lifetime-enhanced microchannel plate PMTs for photon detection in combination with fast readout electronics. Geant4 simulations and tests with several prototypes at various beam facilities have been used to evaluate the designs and validate the expected PID performance of both PANDA DIRC counters.

  6. Future Experiments with HADES at FAIR

    International Nuclear Information System (INIS)

    Tlusty, P.

    2010-01-01

    The Dielectron Spectrometer HADES installed at GSI Darmstadt recently provided new intriguing results on production of electron pairs and strangeness from elementary and nucleus-nucleus collisions. The obtained data call for further systematic investigations of heavier systems and/or at higher energies.For this purpose, the HADES spectrometer has been upgraded with a high-granularity RPC time-of-flight wall. In addition, a completely new detector read-out and data-acquisition system has been implemented which will greatly improve our data-taking rates. We describe the current status of the HADES spectrometer and our plans for experiments on heavy system collisions at energies up to 10 A GeV on the upcoming FAIR facility.

  7. Google Science Fair winner visits CERN

    CERN Document Server

    Katarina Anthony

    2012-01-01

    Google Science Fair Grand Prize winner Brittany Michelle Wenger today wrapped up a day-and-a-half's visit of the CERN site. Her winning project uses an artificial neural network to diagnose breast cancer – a non-invasive technique with significant potential for use in hospitals.   Brittany Michelle Wenger at CERN's SM18 Hall. Besides winning a $50,000 scholarship from Google and work experience opportunities with some of the contest hosts, Brittany was offered a personal tour of CERN. “This visit has just been incredible,” she says. “I got to speak with [CERN's Director for Accelerators and Technology] Steve Myers about some of the medical applications and technologies coming out of the LHC experiments and how they can be used to treat cancer. We talked about proton therapy and hadron therapy, which could really change the way patients are treated, improving success rates and making treatment not such an excruciating process. That ...

  8. Marketing for dummies

    CERN Document Server

    Mortimer, Ruth; Smith, Craig; Hiam, Alexander

    2012-01-01

    Smart marketing techniques to get your business noticed. Plan a successful marketing campaign and move your business forward with this fully updated edition of an established bestseller. Packed with practical advice from a team of industry experts, this readable guide features all the latest tools and techniques to help you connect with new customers and retain existing ones. From choosing the right strategy and preparing a marketing plan, to igniting your imagination and producing compelling advertising, you'll be creating a buzz and increasing profits in no time.

  9. Are listed property companies in Sweden ready for fair value accounting?  

    OpenAIRE

    Muyingo, Henry

    2002-01-01

    The aim of this Masters thesis has been to find out if, and how, listed Swedish property companies have prepared themselves for the regulation passed by the European Parliament that requires all EU companies listed in a regulated market as well as companies preparing admission to trading, at the latest from 2005 onwards, to prepare their consolidated financial statements in accordance with a single set of accounting standards, International Accounting Standards (IAS). The thesis work has been...

  10. The compressed baryonic matter experiment at FAIR

    International Nuclear Information System (INIS)

    Senger, Peter

    2015-01-01

    Substantial experimental and theoretical efforts worldwide are devoted to explore the phase diagram of strongly interacting matter. At top RHIC and LHC energies, the QCD phase diagram is studied at very high temperatures and very low net-baryon densities. These conditions presumably existed in the early universe about a microsecond after the big bang. For larger net-baryon densities and lower temperatures, it is expected that the QCD phase diagram exhibits a rich structure such as a critical point, a first order phase transition between hadronic and partonic matter, or new phases like quarkyonic matter. The experimental discovery of these prominent landmarks of the QCD phase diagram would be a major breakthrough in our understanding of the properties of nuclear matter. The Compressed Baryonic Matter (CBM) experiment will be one of the major scientific pillars of the future Facility for Antiproton and Ion Research (FAIR) in Darmstadt. The goal of the CBM research program is to explore the QCD phase diagram in the region of high baryon densities using high-energy nucleus-nucleus collisions. This includes the study of the equation-of-state of nuclear matter at neutron star core densities, and the search for the deconfinement and chiral phase transitions. The CBM detector is designed to measure rare diagnostic probes such as multi-strange hyperons, charmed particles and vector mesons decaying into lepton pairs with unprecedented precision and statistics. Most of these particles will be studied for the first time in the FAIR energy range. In order to achieve the required precision, the measurements will be performed at very high reaction rates of 100 kHz to 10 MHz. This requires very fast and radiation-hard detectors, and a novel data read-out and analysis concept based on free streaming front-end electronics and a high-performance computing cluster for online event selection. The layout, the physics performance, and the status of the proposed CBM experimental facility

  11. FWPA was heard in the Parliament in connection to the new Electricity Market Act

    International Nuclear Information System (INIS)

    Holttinen, E.

    1998-01-01

    The new Electricity Market Act now under preparation will give the private consumers the opportunity to choose their electricity supplier. In principle, this has already been possible before, but the need for an expensive household metering has made it unfeasible. In the new proposal the pricing will be based on so called 'consumer type load curves', and no extra metering is needed. Finnish Wind Power Association was heard in the Economy Committee of the Parliament in connection to the preparation of the new Act. The Association expressed its concern on the unequal market position of small electricity producers connected to medium voltage grid, compared to large producers connected to high voltage grid. At present, the benefits of so called embedded generation are often not reflected in the transfer prices of small scale production, and the prices vary remarkably depending on the grid company. Some of the grid companies effectively prohibit the installations of wind turbines - or any other small scale production plants - in their area, by applying unreasonably high transfer prices. The resources of the electricity market supervisory authorities have shown to be completely inadequate to guarantee fair competition in the Finnish electricity market. (author)

  12. A fair wind for the offshore

    International Nuclear Information System (INIS)

    Houot, G.

    2009-01-01

    The wind power future will take into account the sea. But to increase, the offshore channel must manage its organization and create a real cross-border cooperation. The author presents an economic analysis of the market with a special attention to the french sector. A map of the offshore sites in Europe is provided. (A.L.B.)

  13. Pengaruh Keadilan Pelayanan (Service Fairness) terhadap Citra Perusahaan Penyedia Listrik

    OpenAIRE

    Asliana, Endang

    2011-01-01

    Electrical problems are classified in the business services that are considered part of the general requirement that electrical activity is expressed as organizing community service. Attention to issues of quality and fairness of service becomes important. Justice ministry (service fairness) consists of distributive justice, procedural justice and interactional justice. A good perception of the fairness issue is expected to enhance the corporate image in the assessment of the customer. Using ...

  14. AUDITING FAIR VALUES IN A SENSITIVE SOCIO-ECONOMICAL CONTEXT

    OpenAIRE

    Nicoleta Farcane; Delia Deliu; Maria Gheorghian

    2011-01-01

    The concept of fair value was subject of many debates and disputes in recentyears. These debates have focused mainly on the relevance of the concept, but also on thepractical difficulties in determining reasonable estimates, raising particularly the interest ofpractitioners in terms of identifying the best valuation procedures and techniques,respectively auditing fair values. Determining the fair value involves a broad spectrum ofapproaches, from the simplest to the most complex and burdensom...

  15. Fuel analysis code FAIR and its high burnup modelling capabilities

    International Nuclear Information System (INIS)

    Prasad, P.S.; Dutta, B.K.; Kushwaha, H.S.; Mahajan, S.C.; Kakodkar, A.

    1995-01-01

    A computer code FAIR has been developed for analysing performance of water cooled reactor fuel pins. It is capable of analysing high burnup fuels. This code has recently been used for analysing ten high burnup fuel rods irradiated at Halden reactor. In the present paper, the code FAIR and its various high burnup models are described. The performance of code FAIR in analysing high burnup fuels and its other applications are highlighted. (author). 21 refs., 12 figs

  16. Fairness Concerns and Corrupt Decisions :an Experimental Approach

    OpenAIRE

    Epp, Lena; Leszczynska, Nastassia

    2017-01-01

    This study investigates the impact of a public officials' fairness considerations towards citizens in a petty corruption situation. Other-regarding preferences, and, more particularly, fairness concerns are widely acknowledged as crucial elements of individual economic decision-making. In petty corruption contexts, public officials are to a large extent aware of differences between citizens. Here, we experimentally investigate how fairness considerations may impact on corrupt behaviour. Our n...

  17. Fair Value Accounting and Measurement through FASB’s Developments

    OpenAIRE

    Bonaci, Carmen Giorgiana; Strouhal, Jiří; Matis, Dumitru

    2009-01-01

    Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led to their appearance. Our study brings its’ contribution to complementing growing literature on the value relevance of fair value, but focuses on the assessment of fair value as a financial reporting s...

  18. Sustainable Marketing

    NARCIS (Netherlands)

    Dam, van Y.K.

    2017-01-01

    In this article, three different conceptions of sustainable marketing are discussed and compared. These different conceptions are referred to as social, green, and critical sustainable marketing. Social sustainable marketing follows the logic of demand-driven marketing management and places the

  19. Substitutes for procedural fairness: prototypical leaders are endorsed whether they are fair or not.

    Science.gov (United States)

    Ullrich, Johannes; Christ, Oliver; van Dick, Rolf

    2009-01-01

    This article extends research on leader procedural fairness as well as the social identity model of leadership effectiveness (SIMOL) by demonstrating that leader prototypicality can act as a substitute for procedural fairness. Although procedural fairness in general and voice in particular have been found to have a robust positive influence on leader endorsement, the authors showed in an experimental scenario study and a correlational field study that the influence of voice on leader endorsement is substantially reduced when leaders are perceived as prototypical for the group that they lead and followers are highly identified with their group. Additionally, supportive of predictions of the SIMOL, leader prototypicality interacted with follower identification in predicting leader endorsement, such that prototypicality had a positive effect on leader endorsement, which was enhanced among high identifiers. Overall, these results suggest that leaders who are attuned to their followers' group identity can afford to go it alone, for the better or the worse. (PsycINFO Database Record (c) 2009 APA, all rights reserved).

  20. Predicting the Potential Market for Electric Vehicles

    DEFF Research Database (Denmark)

    Jensen, Anders Fjendbo; Cherchi, Elisabetta; Mabit, Stefan Lindhard

    2017-01-01

    diffusion models in marketing research use fairly simple demand models. In this paper we discuss the problem of predicting market shares for new products and suggest a method that combines advanced choice models with a diffusion model to take into account that new products often need time to gain......Forecasting the potential demand for electric vehicles is a challenging task. Because most studies for new technologies rely on stated preference (SP) data, market share predictions will reflect shares in the SP data and not in the real market. Moreover, typical disaggregate demand models...... are suitable to forecast demand in relatively stable markets, but show limitations in the case of innovations. When predicting the market for new products it is crucial to account for the role played by innovation and how it penetrates the new market over time through a diffusion process. However, typical...