217 resultados para Fair value hierarchy


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This study uses a discrete choice experiment (DCE) to elicit willingness to pay estimates for changes in the water quality of three rivers. As many regions the metropolitan region Berlin-Brandenburg struggles to achieve the objectives of the Water Framework Directive until 2015. A major problem is the high load of nutrients. As the region is part of two states (Länder) and the river sections are common throughout the whole region we account for the spatial context twofold. Firstly, we incorporate the distance between each respondent and all river stretches in all MNL and RPL models, and, secondly, we consider whether respondents reside in the state of Berlin or Brandenburg. The compensating variation (CV) calculated for various scenarios shows that overall people would significantly benefit from improved water quality. The CV measures, however, also reveal that not considering the spatial context would result in severely biased welfare measures. While the distance decay effect lowers CV, state residency is connected to the frequency of status quo choices and not accounting for residency would underestimate possible welfare gains in one state. Another finding is that the extent of the market varies with respect to attributes (river stretches) and attribute levels (water quality levels).

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Purpose
This article aims to analyze the role of performance management systems (PMS) in supporting public value strategies.

Design/methodology/approach
This article draws on the public value dynamic model by Horner and Hutton (2010). It presents the results of a case study of implementation of a PMS model, the ‘Value Pyramid’ (VP).

Findings
The results stress the need for an improved conceptualization of PMS within public value strategy. Through experimentation using the VP, the case site was able to measure and visualize what it considered public value and reflect on the internal/external causes of both creation and destruction of public value.

Research limitations/implication
This article is limited to just one case study, although in-depth and longitudinal.

Originality/value
This article is one of the first attempting to understand the role of PMS within the public value strategy framework, answering the call of Benington and Moore (2010) to consider public value from an accounting perspective.

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This paper reports on a technical feasibility study of the production of organo-mineral fertiliser from the co-granulation of limestone powders with tea waste. The results from this preliminary study show that the co-granulation of tea waste provided an alternative method of waste recovery, as it converts the waste into a value-added product. Fertiliser granules were successfully produced from various compositions of limestone and tea waste. The effect of tea waste concentration on granule strength was analysed; the granule strength
was in the range 0.2 to 1.8 MPa depending on powder composition; increasing the tea waste mass fraction resulted in a reduction in granule strength.Varying the teawaste to limestone ratio also influenced the compressibility of the granules; the granules compressibility increased with increasing tea waste mass fraction. It was further found that increasing the mass fraction of tea waste in the binary mixture of powder reduced the granule median size of the batch.

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In this article, we aim to consider equity’s responses to gifts in a new way. We begin by setting out an account of human values that are associated with donative practices and that lend value to gifts themselves. With this map of the values associated with gifts in view, we then turn to consider some equitable responses to gifts, arranged roughly on a spectrum in accordance with the measure of scepticism towards gifts that they might, at first glance, seem to entail. We discuss, in turn: (a) equity’s treatment of imperfect gifts; (b) equity’s treatment of promises to give; (c) the position in equity of donee recipients of misapplied trust assets; (d) the presumptions of resulting trust and (e) advancement; and (f) equity’s treatment of mistaken gifts. With respect to each type of case, we evaluate equity’s response to gifts in light of the range of human values associated with gifts. We conclude by examining some broad themes that emerge from this analysis, and in particular the extent to which equity might achieve a greater accommodation of donative values consistent with the demands of the rule of law.

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In this paper a 3D human pose tracking framework is presented. A new dimensionality reduction method (Hierarchical Temporal Laplacian Eigenmaps) is introduced to represent activities in hierarchies of low dimensional spaces. Such a hierarchy provides increasing independence between limbs, allowing higher flexibility and adaptability that result in improved accuracy. Moreover, a novel deterministic optimisation method (Hierarchical Manifold Search) is applied to estimate efficiently the position of the corresponding body parts. Finally, evaluation on public datasets such as HumanEva demonstrates that our approach achieves a 62.5mm-65mm average joint error for the walking activity and outperforms state-of-the-art methods in terms of accuracy and computational cost.

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The development of smart grid technologies and appropriate charging strategies are key to accommodating large numbers of Electric Vehicles (EV) charging on the grid. In this paper a general framework is presented for formulating the EV charging optimization problem and three different charging strategies are investigated and compared from the perspective of charging fairness while taking into account power system constraints. Two strategies are based on distributed algorithms, namely, Additive Increase and Multiplicative Decrease (AIMD), and Distributed Price-Feedback (DPF), while the third is an ideal centralized solution used to benchmark performance. The algorithms are evaluated using a simulation of a typical residential low voltage distribution network with 50% EV penetration. © 2013 IEEE.

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The aim of this article is to consider the value of qualitative research to inform nurse education and policy for the hospitalized child and young person (CYP). The theoretical issues and tensions inherent in qualitative research with children and young people’s nursing are presented in conjunction with a discussion and analysis of how the epistemological and ontological concepts underpin and guide research. It is then followed by an exploration of their influence on enabling nurses to understand the CYP’s perspective, before finally leading to an analysis of the impact on the development of policy and research.

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As pre-registration nurse education programmes evolve within the United Kingdom, it is imperative to involve patient/client groups within the research process, as the outcome may invoke a change in the care delivery of the registered nurse (RN). This paper focuses upon children and how children might hypothetically contribute to informing a generic nursing programme in their capacity as a rights holder and expert in their own lives. Even though their contribution and value has been debated around their capacity as research advisor, research participant and co researcher, this paper explores how the child's view of their experience of hospital and of the good nurse could be best captured. Research is a powerful vehicle that can enable their voice to equally inform UK nurse educators and policy makers so that the child's health care needs are effectively met in hospital by RN's who complete a generic programme.

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Molecular Pathology (MP) is at the heart of modern diagnostics and translational research, but the controversy on how MP is best developed has not abated. The lack of a proper model or trained pathologists to support the diagnostic and research missions makes MP a rare commodity overall. Here we analyse the scientific and technology areas, in research and diagnostics, which are encompassed by MP of solid tumours; we highlight the broad overlap of technologies and analytical capabilities in tissue research and diagnostics; and we describe an integrated model that rationalizes technical know-how and pathology talent for both. The model is based on a single, accredited laboratory providing a single standard of high-quality for biomarker discovery, biomarker validation and molecular diagnostics.