7 resultados para value relevance

em Greenwich Academic Literature Archive - UK


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In this paper, we consider the problem of providing flexibility to solutions of two-machine shop scheduling problems. We use the concept of group-scheduling to characterize a whole set of schedules so as to provide more choice to the decision-maker at any decision point. A group-schedule is a sequence of groups of permutable operations defined on each machine where each group is such that any permutation of the operations inside the group leads to a feasible schedule. Flexibility of a solution and its makespan are often conflicting, thus we search for a compromise between a low number of groups and a small value of makespan. We resolve the complexity status of the relevant problems for the two-machine flow shop, job shop and open shop. A number of approximation algorithms are developed and their worst-case performance is analyzed. For the flow shop, an effective heuristic algorithm is proposed and the results of computational experiments are reported.

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Wild leafy vegetables play a vital role in the livelihoods of many communities in Africa. The focus of this study was to investigate the nutritional value of wild vegetables commonly consumed by the people of Buhera District in the Manicaland province of Zimbabwe. A variety of vegetables including Amaranthus hybridus, Cleome gynandra, Bidens pilosa, Corchorus tridens, and Adansonia digitata were collected during a survey in Buhera District. Samples were processed employing traditional methods of cooking and drying, then subjected to proximate and micronutrient analyses. The results indicate that these vegetables were particularly high in calcium, iron, and vitamin C. Compared with Brassica napus (rape), Amaranthus hybridus contained twice the amount of calcium, with other nutrients almost in the same range. Compared with Spinacia oleracea (spinach), Amaranthus hybridus contained three times more vitamin C (44 mg/100 g). Calcium levels were 530 mg/100 g. Amaranthus hybridus was also found to contain 7, 13, and 20 times more vitamin C, calcium, and iron respectively compared with Lactuca sativa (lettuce). Cleome gynandra contained 14 mg/100 g, 115 mg/100 g, 9 mg/100 g of vitamin C, calcium, and iron respectively. Bidens pilosa was found to be a valuable source of vitamin C (63 mg/100 g), iron (15 mg/100 g), and zinc (19 mg/100 g), compared with Brassica oleracea (cabbage). The leaves of Corchorus tridens were an excellent source of vitamin C (78 mg/100 g), calcium (380 mg/100 g), and iron (8 mg/100 g). The Adansonia digitata leaves were also rich in vitamin C (55 mg/100 g), iron (23 mg/ 100 g), and calcium (400 mg/100 g). Based on these nutrient contents, the above vegetables will have potential benefits as part of feeding programmes, as well as their promotion as part of composite diet for vulnerable groups.

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The aim of the present review was to perform a systematic in-depth review of the best evidence from controlled trial studies that have investigated the effects of nutrition, diet and dietary change on learning, education and performance in school-aged children (4-18 years) from the UK and other developed countries. The twenty-nine studies identified for the review examined the effects of breakfast consumption, sugar intake, fish oil and vitamin supplementation and 'good diets'. In summary, the studies included in the present review suggest there is insufficient evidence to identify any effect of nutrition, diet and dietary change on learning, education or performance of school-aged children from the developed world. However, there is emerging evidence for the effects of certain fatty acids which appear to be a function of dose and time. Further research is required in settings of relevance to the UK and must be of high quality, representative of all populations, undertaken for longer durations and use universal validated measures of educational attainment. However, challenges in terms of interpreting the results of such studies within the context of factors such as family and community context, poverty, disease and the rate of individual maturation and neurodevelopment will remain. Whilst the importance of diet in educational attainment remains under investigation, the evidence for promotion of lower-fat, -salt and -sugar diets, high in fruits, vegetables and complex carbohydrates, as well as promotion of physical activity remains unequivocal in terms of health outcomes for all schoolchildren.

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Economic analysis of technology treats it as given exogenously, while determined endogenously. This paper examines the conceptual conflict. The paper outlines an alternative conceptual framework. This uses a 'General Vertical Division of Labour' into conceptual and executive parts to facilitate a coherent political economic explanation of technological change. The paper suggests that we may acquire rather than impose an understanding of technological change. It also suggests that we may re-define and reassess the efficiency of technological change, through the values inculcated into it.

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This study empirically assesses the extent to which intrinsic value theories of nature are accepted and acknowledged outside the realm of academic environmental ethics. It focuses on twenty of the largest landowning organisations in England, including both conservation and non-conservation organisations and investigates the environmental philosophical beliefs and values held by representative individuals of these groups. An in-depth interview was held with a representative from each organisation. The interviews were analysed using qualitative data analysis software and the results compared against a backdrop of academic philosophical positions. The study found that an ecocentric position which acknowledges nature's intrinsic value was adopted by the majority of respondents, both from conservation and non-conservation organisations. However, it was also found that individuals felt the idea of nature's intrinsic value was generally not reflected in organisational policy.

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This paper presents the extensive literature survey based both on theoretical rationales for hedging as well as the empirical evidence that support the implications of the theory regarding the arguments for the corporate risk management relevance and its influence on the company’s value. The survey of literature presented in this paper has revealed that there are two chief classes of rationales for corporate decision to hedge - maximisation of shareholder value or maximisation of managers’ private utility. The paper concludes that, the total benefit of hedging is the combination of all these motives and, if the costs of using corporate risk management instruments are less than the benefits provided via the avenues mentioned in this paper, or any other benefit perceived by the market, then risk management is a shareholder-value enhancing activity.