955 resultados para IFAC Model of Management Accounting


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This paper shows the development of a science-technological knowledge transfer model in Mexico, as a means to boost the limited relations between the scientific and industrial environments. The proposal is based on the analysis of eight organizations (research centers and firms) with varying degrees of skill in the practice of science-technological knowledge transfer, and carried out by the case study approach. The analysis highlights the synergistic use of the organizational and technological capabilities of each organization, as a means to identification of the knowledge transfer mechanisms best suited to enabling the establishment of cooperative processes, and achieve the R&D and innovation activities results.

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Neuronal growth is a complex process involving many intra- and extracellular mechanisms which are collaborating conjointly to participate to the development of the nervous system. More particularly, the early neocortical development involves the creation of a multilayered structure constituted by neuronal growth (driven by axonal or dendritic guidance cues) as well as cell migration. The underlying mechanisms of such structural lamination not only implies important biochemical changes at the intracellular level through axonal microtubule (de)polymerization and growth cone advance, but also through the directly dependent stress/stretch coupling mechanisms driving them. Efforts have recently focused on modeling approaches aimed at accounting for the effect of mechanical tension or compression on the axonal growth and subsequent soma migration. However, the reciprocal influence of the biochemical structural evolution on the mechanical properties has been mostly disregarded. We thus propose a new model aimed at providing the spatially dependent mechanical properties of the axon during its growth. Our in-house finite difference solver Neurite is used to describe the guanosine triphosphate (GTP) transport through the axon, its dephosphorylation in guanosine diphosphate (GDP), and thus the microtubules polymerization. The model is calibrated against experimental results and the tensile and bending mechanical stiffnesses are ultimately inferred from the spatially dependent microtubule occupancy. Such additional information is believed to be of drastic relevance in the growth cone vicinity, where biomechanical mechanisms are driving axonal growth and pathfinding. More specifically, the confirmation of a lower stiffness in the distal axon ultimately participates in explaining the controversy associated to the tensile role of the growth cone.

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Con esta tesis doctoral se pretende elaborar un modelo de Certificado de Calidad Cinegética independiente, de adhesión voluntaria y aplicable a todo tipo de espacios cinegéticos, de forma que posteriormente pueda convertirse en una metodología que sea empleada como instrumento válido de medición de la Calidad Cinegética y normalizada a través de una familia de Normas aprobadas por un organismo de normalización reconocido a nivel nacional o internacional. En primer lugar, se procedió a la realización de un riguroso y exhaustivo estudio de justificación siguiendo la metodología propuesta por la Norma UNE 66172:2003 IN, Directrices para la justificación y desarrollo de sistemas de gestión (equivalente a la Norma Internacional GUIA ISO/IEC 72:2001). A continuación, se procedió a la identificación y desarrollo de los parámetros de Ordenación Cinegética comunes a cualquier espacio cinegético en España y a la conceptualización de la Calidad Cinegética. Finalmente, se desarrolló un modelo estructurado en nueve Criterios y treinta y cuatro Indicadores de Calidad Cinegética, y un proyecto de familia de Normas para la Certificación de la Calidad Cinegética. ABSTRACT This doctoral thesis aims to produce a model of Hunting Quality Certificate independent, of voluntary adherence and applicable to all types of hunting areas, so that later it can become a methodology to be used as a valid instrument for measuring Hunting Quality and standardized through a family of standards approved by an organization of standardization recognized at a national or an international level. First, we proceeded to carry out a rigorous and comprehensive justification study following the methodology proposed by the UNE 66172: 2003 IN, Guidelines for the justification and development of management systems standards (equivalent to the International Standard GUIA ISO / IEC 72: 2001). Then, we proceeded to the identification and development of Hunting Management parameters common to any hunting area in Spain and the conceptualization of Hunting Quality. Finally, a model structured into nine Criteria and thirty-four Indicators of Hunting Quality and a draft of a family of standards for Hunting Quality Certification were developed.

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This paper presents a Finite Element Model, which has been used for forecasting the diffusion of innovations in time and space. Unlike conventional models used in diffusion literature, the model considers the spatial heterogeneity. The implementation steps of the model are explained by applying it to the case of diffusion of photovoltaic systems in a local region in southern Germany. The applied model is based on a parabolic partial differential equation that describes the diffusion ratio of photovoltaic systems in a given region over time. The results of the application show that the Finite Element Model constitutes a powerful tool to better understand the diffusion of an innovation as a simultaneous space-time process. For future research, model limitations and possible extensions are also discussed.

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Recent experimental evidence has shown that application of certain neurotrophic factors (NTs) to the developing primary visual cortex prevents the development of ocular dominance (OD) columns. One interpretation of this result is that afferents from the lateral geniculate nucleus compete for postsynaptic trophic factor in an activity-dependent manner. Application of excess trophic factor eliminates this competition, thereby preventing OD column formation. We present a model of OD column development, incorporating Hebbian synaptic modification and activity-driven competition for NT, which accounts for both normal OD column development as well as the prevention of that development when competition is removed. In the “control” situation, when available NT is below a critical amount, OD columns form normally. These columns form without weight normalization procedures and in the presence of positive inter-eye correlations. In the “experimental” case, OD column development is prevented in a local neighborhood in which excess NT has been added. Our model proposes a biologically plausible mechanism for competition between neural populations that is motivated by several pieces of experimental data, thereby accounting for both normal and experimentally perturbed conditions.

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We propose a framework describing how family ownership can create or destroy value depending on the goals, resources, and governance of the family firm, which are each influenced by the family owners. Taking a contingency perspective, we suggest that a fit is required for all three elements – family- influenced goals, resources, and governance – for the family firm to flourish over generations. We conclude with a suggested research agenda indicating research opportunities at the nexus of these identified elements. Further we provide some guiding questions for practitioners that might stimulate fruitful discussions among family firm owners and managers about how to realize ‘‘fit.’’

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Shipping list no.: 93-0580-P.

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Vol. 8-<47> issued in sections.

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Literature cited: p. 24-25.