980 resultados para Value Adding and Non-Value adding Activities


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Animals are motivated to choose environmental options that can best satisfy current needs. To explain such choices, this paper introduces the MOTIVATOR (Matching Objects To Internal Values Triggers Option Revaluations) neural model. MOTIVATOR describes cognitiveemotional interactions between higher-order sensory cortices and an evaluative neuraxis composed of the hypothalamus, amygdala, and orbitofrontal cortex. Given a conditioned stimulus (CS), the model amygdala and lateral hypothalamus interact to calculate the expected current value of the subjective outcome that the CS predicts, constrained by the current state of deprivation or satiation. The amygdala relays the expected value information to orbitofrontal cells that receive inputs from anterior inferotemporal cells, and medial orbitofrontal cells that receive inputs from rhinal cortex. The activations of these orbitofrontal cells code the subjective values of objects. These values guide behavioral choices. The model basal ganglia detect errors in CS-specific predictions of the value and timing of rewards. Excitatory inputs from the pedunculopontine nucleus interact with timed inhibitory inputs from model striosomes in the ventral striatum to regulate dopamine burst and dip responses from cells in the substantia nigra pars compacta and ventral tegmental area. Learning in cortical and striatal regions is strongly modulated by dopamine. The model is used to address tasks that examine food-specific satiety, Pavlovian conditioning, reinforcer devaluation, and simultaneous visual discrimination. Model simulations successfully reproduce discharge dynamics of known cell types, including signals that predict saccadic reaction times and CS-dependent changes in systolic blood pressure.

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Purpose
The study contributes to the literature on public value and performance examining politicians’ and managers’ perspectives by investigating the importance they attach to the different facets of performance information (i.e. budgetary, accrual based- and non-financial information (NFI)).

Design/methodology/approach
We survey politicians and managers in all Italian municipalities of at least 80,000 inhabitants.

Findings
Overall, NFI is more appreciated than financial information (FI). Moreover, budgetary accounting is preferred to accrual accounting. Politicians’ and managers’ preferences are generally aligned.

Research limitations/implications
NFI as a measure of public value is not alternative, but rather complementary, to FI. The latter remains a fundamental element of public sector accounting due to its role in resource allocation and control.

Practical implications
The preference for NFI over FI and of budgetary over accruals accounting suggests that the current predominant emphasis on (accrual-based) financial reporting might be misplaced.

Originality/value
Public value and performance are multi-faceted concepts. They can be captured by different types of information and evaluated according to different criteria, which will also depend on the category of stakeholders or users who assesses public performance. So far, most literature has considered the financial and non-financial facets of performance as virtually separate. Similarly, in the practice, financial management tends to be decoupled from non-financial performance management. However, this research shows that only by considering their joint interactions we can achieve an accurate representation of what public value really is.

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Na última década, uma crescente atenção tem sido dedicada ao desenvolvimento de estratégias que permitem uma empresa de atender os mercados de baixa renda de uma forma rentável e ao mesmo tempo enfrentar os desafios sociais. Uma das ferramentas estratégicas identificados para operar com sucesso na base da pirâmide ( BoP ), consiste no estabelecimento de alianças com organizações não governamentais (ONGs). Isso, no entanto, é um desafio, especialmente porque os atores do setor empresarial e da sociedade civil são movidos por um propósito diferente e adotam uma abordagem diferente na condução das suas atividades. O objetivo desta pesquisa é, portanto, investigar precisamente como ONGs e empresas podem alavancar os seus respectivos recursos e capacidades para criar valor econômico e social , servindo este segmento. Um estudo de casos múltiplos, com foco na base da pirâmide brasileira é utilizado, a fim de entender as dificuldades e fatores de sucesso para a criação e gestão de tais alianças e identificar os recursos e capacidades que são mobilizados por cada parceiro. Os resultados sugerem que as principais dificuldades estão em encontrar um parceiro adequado; superar percepções estereotipadas negativos e falta de confiança e, finalmente, na diferente estrutura, cultura e processos. Por sua vez, os fatores mais importantes que levam ao sucesso incluem a escolha do parceiro certo; compatibilidade em termos de missão, estratégia e valores; estabelecimento de confiança e comprometimento; comunicação eficaz e, finalmente, a capacidade da aliança de gerar valor para ambos os parceiros. Além disso, os resultados demostram que o papel das ONGs é na maior parte limitado a agir como uma ponte entre a empresa e as comunidades de baixa renda, enquanto as capacidades operacionais e os recursos financeiros são fornecidos pelas empresas.

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Purpose - During multitasking, humans handle multiple tasks through task switching or engage in multitasking information behaviors. For example, a user switches between seeking new kitchen information and medical information. Recent studies provide insights these complex multitasking human information behaviors (HIB). However, limited studies have examined the interplay between information and non-information tasks. Design/methodology/approach - The goal of the paper was to examine the interplay of information and non-information task behaviors. Findings - This paper explores and speculates on a new direction in HIB research. The nature of HIB as a multitasking activity including the interplay of information and non-information behavior tasks, and the relation between multitasking information behavior to cognitive style and individual differences, is discussed. A model of multitasking between information and non-information behavior tasks is proposed. Practical implications/limitations - Multitasking information behavior models should include the interplay of information and non-information tasks, and individual differences and cognitive styles. Originality/value - The paper is the first information science theoretical examination of the interplay between information and non-information tasks. © Emerald Group Publishing Limited.

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The purpose of this paper is to consider how libraries support the development of community networks both physically and digitally. To do this, a case-study methodology was employed, including a combination of data about the library and qualitative interviews with library users considering their experience of the library. This paper proposes that libraries act as ‘third places’ spatially connecting people; libraries also build links with online media and play a critical role in inclusively connecting non-technology users with the information on the Internet and digital technology more generally. The paper establishes the value of libraries in the digital age and recommends that libraries actively seek ways to develop links between non-technology users and activity on the Internet. It addresses the need to reach these types of non-technology users in different ways. Further, it suggests that libraries utilise their positioning as third places to create broader community networks, to support local communities beyond existing users and beyond the library precinct.

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Historically a significant gap between male and female wages has existed in the Australian labour market. Indeed this wage differential was institutionalised in the 1912 arbitration decision which determined that the basic female wage would be set at between 54 and 66 per cent of the male wage. More recently however, the 1969 and 1972 Equal Pay Cases determined that male/female wage relativities should be based upon the premise of equal pay for work of equal value. It is important to note that the mere observation that average wages differ between males and females is not sine qua non evidence of sex discrimination. Economists restrict the definition of wage discrimination to cases where two distinct groups receive different average remuneration for reasons unrelated to differences in productivity characteristics. This paper extends previous studies of wage discrimination in Australia (Chapman and Mulvey, 1986; Haig, 1982) by correcting the estimated male/female wage differential for the existence of non-random sampling. Previous Australian estimates of male/female human capital basedwage specifications together with estimates of the corresponding wage differential all suffer from a failure to address this issue. If the sample of females observed to be working does not represent a random sample then the estimates of the male/female wage differential will be both biased and inconsistent.

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Non-use values (i.e. economic values assigned by individuals to ecosystem goods and services unrelated to current or future uses) provide one of the most compelling incentives for the preservation of ecosystems and biodiversity. Assessing the non-use values of non-users is relatively straightforward using stated preference methods, but the standard approaches for estimating non-use values of users (stated decomposition) have substantial shortcomings which undermine the robustness of their results. In this paper, we propose a pragmatic interpretation of non-use values to derive estimates that capture their main dimensions, based on the identification of a willingness to pay for ecosystem protection beyond one's expected life. We empirically test our approach using a choice experiment conducted on coral reef ecosystem protection in two coastal areas in New Caledonia with different institutional, cultural, environmental and socio-economic contexts. We compute individual willingness to pay estimates, and derive individual non-use value estimates using our interpretation. We find that, a minima, estimates of non-use values may comprise between 25 and 40% of the mean willingness to pay for ecosystem preservation, less than has been found in most studies.

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Background Physical conditions through gait and other functional task are parameters to consider for frailty detection. The aim of the present study is to measure and describe the variability of acceleration, angular velocity and trunk displacement in the ten meter Extended Timed Get-Up-and-Go test in two groups of frail and non-frail elderly people through instrumentation with the iPhone4® smartphone. Secondly, to analyze the differences and performance of the variance between the study groups (frail and non-frail). This is a cross-sectional study of 30 subjects aged over 65 years, 14 frail subjects and 16 non-frail subjects. Results The highest difference between groups in the Sit-to-Stand and Stand-to-Sit subphases was in the y axis (vertical vector). The minimum acceleration in the Stand-to-Sit phase was -2.69 (-4.17 / -0.96) m/s2 frail elderly versus -8.49 (-12.1 / -5.23) m/s2 non-frail elderly, p < 0.001. In the Gait Go and Gait Come subphases the biggest differences found between the groups were in the vertical axis: -2.45 (-2.77 /-1.89) m/s2 frail elderly versus -5.93 (-6.87 / -4.51) m/s2 non-frail elderly, p < 0.001. Finally, with regards to the turning subphase, the statistically significant differences found between the groups were greater in the data obtained from the gyroscope than from the accelerometer (the gyroscope data for the mean maximum peak value for Yaw movement angular velocity in the frail elderly was specifically 25.60°/s, compared to 112.8°/s for the non-frail elderly, p < 0.05). Conclusions The inertial sensor fitted in the iPhone4® is capable of studying and analyzing the kinematics of the different subphases of the Extended Timed Up and Go test in frail and non-frail elderly people. For the Extended Timed Up and Go test, this device allows more sensitive differentiation between population groups than the traditionally used variable, namely time.

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Comprehension of a complex acoustic signal - speech - is vital for human communication, with numerous brain processes required to convert the acoustics into an intelligible message. In four studies in the present thesis, cortical correlates for different stages of speech processing in a mature linguistic system of adults were investigated. In two further studies, developmental aspects of cortical specialisation and its plasticity in adults were examined. In the present studies, electroencephalographic (EEG) and magnetoencephalographic (MEG) recordings of the mismatch negativity (MMN) response elicited by changes in repetitive unattended auditory events and the phonological mismatch negativity (PMN) response elicited by unexpected speech sounds in attended speech inputs served as the main indicators of cortical processes. Changes in speech sounds elicited the MMNm, the magnetic equivalent of the electric MMN, that differed in generator loci and strength from those elicited by comparable changes in non-speech sounds, suggesting intra- and interhemispheric specialisation in the processing of speech and non-speech sounds at an early automatic processing level. This neuronal specialisation for the mother tongue was also reflected in the more efficient formation of stimulus representations in auditory sensory memory for typical native-language speech sounds compared with those formed for unfamiliar, non-prototype speech sounds and simple tones. Further, adding a speech or non-speech sound context to syllable changes was found to modulate the MMNm strength differently in the left and right hemispheres. Following the acoustic-phonetic processing of speech input, phonological effort related to the selection of possible lexical (word) candidates was linked with distinct left-hemisphere neuronal populations. In summary, the results suggest functional specialisation in the neuronal substrates underlying different levels of speech processing. Subsequently, plasticity of the brain's mature linguistic system was investigated in adults, in whom representations for an aurally-mediated communication system, Morse code, were found to develop within the same hemisphere where representations for the native-language speech sounds were already located. Finally, recording and localization of the MMNm response to changes in speech sounds was successfully accomplished in newborn infants, encouraging future MEG investigations on, for example, the state of neuronal specialisation at birth.

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A general derivation of the coupling constant relations which result on embedding a non-simple group like SU L (2) @ U(1) in a larger simple group (or graded Lie group) is given. It is shown that such relations depend only on the requirement (i) that the multiplet of vector fields form an irreducible representation of the unifying algebra and (ii) the transformation properties of the fermions under SU L (2). This point is illustrated in two ways, one by constructing two different unification groups containing the same fermions and therefore have same Weinberg angle; the other by putting different SU L (2) structures on the same fermions and consequently have different Weinberg angles. In particular the value sin~0=3/8 is characteristic of the sequential doublet models or models which invoke a large number of additional leptons like E 6, while addition of extra charged fermion singlets can reduce the value of sin ~ 0 to 1/4. We point out that at the present time the models of grand unification are far from unique.

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A model of breakage of drops in a stirred vessel has been proposed to account for the effect of rheology of the dispersed phase. The deformation of the drop is represented by a Voigt element. A realistic description of the role of interfacial tension is incorporated by treating it as a restoring force which passes through a maximum as the drop deforms and eventually reaching a zero value at the break point. It is considered that the drop will break when the strain of the drop has reached a value equal to its diameter. An expression for maximum stable drop diameter, dmax, is derived from the model and found to be applicable over a wide range of variables, as well as to data already existing in literature. The model could be naturally extended to predict observed values of dmax when the dispersed phase is a power law fluid or a Bingham plastic.

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Stationary processes are random variables whose value is a signal and whose distribution is invariant to translation in the domain of the signal. They are intimately connected to convolution, and therefore to the Fourier transform, since the covariance matrix of a stationary process is a Toeplitz matrix, and Toeplitz matrices are the expression of convolution as a linear operator. This thesis utilises this connection in the study of i) efficient training algorithms for object detection and ii) trajectory-based non-rigid structure-from-motion.

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A low molecular weight sulfated chitosan (SP-LMWSC) was isolated from the cuttlebone of Sepia pharaonis. Elemental analysis established the presence of C, H and N. The sulfation of SP-LMWSC was confirmed by the presence of characteristic peaks in FT-IR and FT-Raman spectra. The thermal properties of SP-LMWSC were studied by thermogravimetric analysis and differential scanning calorimetry. Electrolytic conductivity of SP-LMWSC was measured by cyclic voltammetry and the molecular weight was determined by MALDI-TOF/MS. The molecular structure and sulfation sites of SP-LMWSC were unambiguously confirmed using H-1,C-13, 2D COSY and 2D HSQC NMR spectroscopy. SP-LMWSC exhibited increased anticoagulant activity in avian blood by delaying coagulation parameters and displayed cytostatic activity by inhibiting the migration of avian leucocytes. SP-LMWSC demonstrated avian antiviral activity by binding to Newcastle disease virus receptors at a low titer value of 1/64. These findings suggested that SP-LMWSC isolated from an industrial discard holds immense potentials as carbohydrate based pharmaceuticals in future. (C) 2015 Elsevier B.V. All rights reserved.

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We perform global linear stability analysis and idealized numerical simulations in global thermal balance to understand the condensation of cold gas from hot/virial atmospheres (coronae), in particular the intracluster medium (ICM). We pay particular attention to geometry (e.g. spherical versus plane-parallel) and the nature of the gravitational potential. Global linear analysis gives a similar value for the fastest growing thermal instability modes in spherical and Cartesian geometries. Simulations and observations suggest that cooling in haloes critically depends on the ratio of the cooling time to the free-fall time (t(cool)/t(ff)). Extended cold gas condenses out of the ICM only if this ratio is smaller than a threshold value close to 10. Previous works highlighted the difference between the nature of cold gas condensation in spherical and plane-parallel atmospheres; namely, cold gas condensation appeared easier in spherical atmospheres. This apparent difference due to geometry arises because the previous plane-parallel simulations focused on in situ condensation of multiphase gas but spherical simulations studied condensation anywhere in the box. Unlike previous claims, our non-linear simulations show that there are only minor differences in cold gas condensation, either in situ or anywhere, for different geometries. The amount of cold gas depends on the shape of tcool/tff; gas has more time to condense if gravitational acceleration decreases towards the centre. In our idealized plane-parallel simulations with heating balancing cooling in each layer, there can be significant mass/energy/momentum transfer across layers that can trigger condensation and drive tcool/tff far beyond the critical value close to 10.