880 resultados para Make or Buy Decision


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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Making a will is not the sad and gloomy picture painted by some people. Quite the contrary! A person who makes a will is creating his or her own blueprint for the future. A will, like life insurance, social security, or retirement plans, provides security and peace of mind. The person who has a will made can rest assured that property and loved ones will be taken care of precisely in the manner he or she desires. This publication presents basic information about wills, one of the most important documents a person can make or possess. This information can be useful both to those who have already made a will and those who have not.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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Abstract Background Recent reviews have indicated that low level level laser therapy (LLLT) is ineffective in lateral elbow tendinopathy (LET) without assessing validity of treatment procedures and doses or the influence of prior steroid injections. Methods Systematic review with meta-analysis, with primary outcome measures of pain relief and/or global improvement and subgroup analyses of methodological quality, wavelengths and treatment procedures. Results 18 randomised placebo-controlled trials (RCTs) were identified with 13 RCTs (730 patients) meeting the criteria for meta-analysis. 12 RCTs satisfied half or more of the methodological criteria. Publication bias was detected by Egger's graphical test, which showed a negative direction of bias. Ten of the trials included patients with poor prognosis caused by failed steroid injections or other treatment failures, or long symptom duration or severe baseline pain. The weighted mean difference (WMD) for pain relief was 10.2 mm [95% CI: 3.0 to 17.5] and the RR for global improvement was 1.36 [1.16 to 1.60]. Trials which targeted acupuncture points reported negative results, as did trials with wavelengths 820, 830 and 1064 nm. In a subgroup of five trials with 904 nm lasers and one trial with 632 nm wavelength where the lateral elbow tendon insertions were directly irradiated, WMD for pain relief was 17.2 mm [95% CI: 8.5 to 25.9] and 14.0 mm [95% CI: 7.4 to 20.6] respectively, while RR for global pain improvement was only reported for 904 nm at 1.53 [95% CI: 1.28 to 1.83]. LLLT doses in this subgroup ranged between 0.5 and 7.2 Joules. Secondary outcome measures of painfree grip strength, pain pressure threshold, sick leave and follow-up data from 3 to 8 weeks after the end of treatment, showed consistently significant results in favour of the same LLLT subgroup (p < 0.02). No serious side-effects were reported. Conclusion LLLT administered with optimal doses of 904 nm and possibly 632 nm wavelengths directly to the lateral elbow tendon insertions, seem to offer short-term pain relief and less disability in LET, both alone and in conjunction with an exercise regimen. This finding contradicts the conclusions of previous reviews which failed to assess treatment procedures, wavelengths and optimal doses.

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ZUSAMMENFASSUNGZiel der vorliegenden Arbeit war es, zunächst möglichst viele Kalluskulturen mit reduziertem Arbeitsaufwand aus zufällig ausgewählten Pflanzen anzulegen. Dies wurde an 140 verschiedenen Samenpflanzen versucht, was bei 45 (32 %) der eingesetzten Arten gelang. Hatte sich ausreichend Kallusgewebe gebildet, wurden Suspensionskulturen angelegt. Dies gelang für alle 21 eingesetzten Kalluskulturen. Aus 14 Zellsuspensionskulturen wurden Extrakte hergestellt, und aus ihnen mit Hilfe semipräparativer HPLC die Inhaltsstoffe isoliert. Insgesamt konnte die Struktur von 29 isolierten Substanzen mit Hilfe von LC-MS-Spektrometrie und NMR-Spektroskopie aufgeklärt werden.Bei den meisten Substanzen handelte es sich um Verbindungen, die bereits in vielen Pflanzen nachgewiesen werden konnten,.Die neben Rosmarinsäure aus Rosmarinus officinalis isolierte 3-Deoxy-rosmarinsäure und das Anthrachinonderivat aus der Zellkultur von Galium odoratum sind Beispiel für Verbindungen, die zuvor noch nicht in Pflanzen nachgewiesen wurden. Besonders auffällige Verbindungen sind die isolierten Isopropanolderivate, von denen sich Vertreter in fast allen Pflanzenzellkulturen finden ließen. Sie sind wahrscheinlich Metabolisierungsprodukte des beim Überimpfen der Zellkulturen eingebrachten Isopropanols. Eine besondere Eignung der Zellkulturen als Quelle neuer pharmakologisch einsetzbarer Substanzen konnte nicht nachgewiesen werden. Aber erst die Identifizierung, der in geringerer Menge gebildeten Substanzen ermöglicht es, das Inhaltsstoffspektrum der Zellkulturen im Vergleich zu denen der differenzierten Pflanze abschließend zu bewerten.

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In this paper we evaluate an indivisible investment project that is carried out in a corporation under very simple premises. In particular, we discuss a one-period model with certainty, the pure domestic case and proportional tax rates. Surprisingly, the decision problem turns out to be rather complex if one has to make allowance for different taxation of the corporation and its owner. Altogether there are more than 10 cases that have to be distinguished if the firm's managers want to make a correct decision, depending on the relation of personal and corporate tax rates.

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In an experiment, we model two stylized facts about capital budgeting practice, budgetary slack creation and delegation of decision-making authority. In our setting, under centralization, headquarters announces a budget, the division manager gives a cost report, and headquarters decides on the project. Under delegation, headquarters allocates a budget to the manager, and the manager is authorized to make the investment decision. We argue that the ability of headquarters to commit to a budget moderates the effect of delegation, and we find evidence in favor of our argument as there is an interaction effect of delegation and commitment to budgets. The effects of delegation are particularly strong when budgets are non-binding as delegation serves as a substitute for commitment in this case. This leads to smaller expenditures and to a higher headquarters’ payoff under delegation than under centralization. In contrast, when headquarters can commit to the budget, the descriptive data are consistent with our conjectures about the effects of honesty preferences, but the effects are too small to be significant.

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Nur wenige Vorsorgeuntersuchungen sind so umfassend in randomisiert-kon- trollierten Studien (RCTs) untersucht worden wie das Screening auf Brustkrebs mit Hilfe der Mammografie. Es liegen derzeit acht große randomisiert-kontrol- lierte Studien und mehrere Meta-Analysen vor. Letztere kommen mehrheitlich zum Schluss, dass sich die Brustkrebssterblichkeit durch Mammografie-Screening um etwa 20 % senken lässt. Dies bedeutet im Schweizer Kontext, dass etwa 1 von 1'000 Frauen weniger an Brustkrebs stirbt, wenn Frauen ab dem 50. Lebensjahr zehn Jahre lang gescreent werden. Andererseits führt das Screening auch zu Überdiagnosen und Übertherapien. So nimmt die Zahl der Brustkrebsdiagnosen um etwa 20 % zu, was zu einer entsprechenden Zunahme an chirurgischen Ein- griffen, Strahlen- und Chemotherapien führt. Über zehn Jahre gerechnet, erhal- ten etwa 4 von 1'000 Frauen eine Brustkrebsdiagnose, die sie ohne Screening nicht erhalten hätten. Etwa 200 von 1'000 Frauen sind im Verlaufe von zehn Jahren (fünf Screening-Runden) mit abklärungsbedürftigen Befunden konfron- tiert, wobei es sich dabei mehrheitlich um falsch positive Befunde handelt. Gleichzeitig werden auch mit einem Screening-Programm 20 bis 30 % der Brust- krebse nicht im Screening erfasst. Die Information der Bevölkerung bezüglich des Mammografie-Screenings ist derzeit noch mangelhaft. Dies führt dazu, dass der mögliche Nutzen von den betroffenen Frauen überschätzt und der Schaden unterschätzt wird. Die Aufklärung der Bevölkerung im Hinblick auf Nutzen und Risiken des Mammografie-Screenings muss daher verbessert werden, denn Frau- en haben einen Anspruch auf evidenzbasierte Informationen und eine „infor- mierte Entscheidung“.

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Individual risk preferences have a large influence on decisions, such as financial investments, career and health choices, or gambling. Decision making under risk has been studied both behaviorally and on a neural level. It remains unclear, however, how risk attitudes are encoded and integrated with choice. Here, we investigate how risk preferences are reflected in neural regions known to process risk. We collected functional magnetic resonance images of 56 human subjects during a gambling task (Preuschoff et al., 2006). Subjects were grouped into risk averters and risk seekers according to the risk preferences they revealed in a separate lottery task. We found that during the anticipation of high-risk gambles, risk averters show stronger responses in ventral striatum and anterior insula compared to risk seekers. In addition, risk prediction error signals in anterior insula, inferior frontal gyrus, and anterior cingulate indicate that risk averters do not dissociate properly between gambles that are more or less risky than expected. We suggest this may result in a general overestimation of prospective risk and lead to risk avoidance behavior. This is the first study to show that behavioral risk preferences are reflected in the passive evaluation of risky situations. The results have implications on public policies in the financial and health domain.

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Taking up the thesis of Dipesh Chakrabarty (2009) that human history (including cultural history) on the one hand and natural history on the other must be brought into conversation more than has been done so in the past, this presentation will focus more closely on the significance and the impact of global climatic conditions and pests on the negotiations that Australian Prime Minister William Morris Hughes carried on with the British government between March and November 1916. Whereas Australia had been able to sell most of its produce in 1914 and 1915 the situation looked more serious in 1916, not least due to the growing shortage in shipping. It was therefore imperative for the Australian government to find a way to solve this problem, not least because it wanted to keep up its own war effort at the pace it had been going so far. In this context intentions to make or press ahead with a contribution to a war perceived to be more total those of the past interacted with natural phenomena such as the declining harvest in many parts of the world in 1916 as a consequence of climatic conditions as well as pests in many parts of the world.

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This paper considers how the multinational corporation's transfer price responds to changes in international corporate effective tax rates. It extends the decentralized decision-making analysis of transfer pricing in the context of different tax rates. It adopts and extends Bond's (1980) model of the decentralized multinational corporation that assumes centralized transfer pricing. The direction of transfer price change is as expected, while the magnitude of change is likely to be less than predicted by the Horst (1971), centralized decision-making model. The paper extends the model further by assuming negotiated transfer pricing, where the analysis is partitioned into perfect and imperfect information cases. The negotiated transfer pricing result reverts to the Horst (1971), or centralized decision-making, result, under perfect information. Under imperfect information, the centralized decision-making result obtains when top management successfully informs division general managers or it successfully implements a non-monetary reward scheme to encourage division general managers to cooperate. Under simplifying assumptions, centralized decision-making dominates decentralized decision-making, while negotiated transfer pricing weakly dominates centralized transfer pricing.

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The production of local fruit and vegetables is a rapidly expanding segment of Iowa agriculture. The new ISU AgEdS/Hort 465 class trains future growers in the management and operation of diversified horticultural enterprises on an Iowa farm situation. Management of the finances, production, and marketing is performed by the students. The course is structured as a business and is guided through decisions made by student committees (finance, operations, production, and marketing committees). Each committee investigates the feasibility of a desired enterprise before coming together to make a final decision. The course was offered for the first time in 2011.

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El Trabajo Fin de Grado ha consistido en el diseño e implementación de una herramienta para la gestión y administración de los entrenamientos de atletas de deportes individuales. Hasta ahora los deportistas debían gestionar sus entrenamientos a través de hojas de cálculo, teniendo que dedicar tiempo al aprendizaje de herramientas como Microsoft Excel u OpenOffice Excel para personalizar las plantillas y guardar los datos, utilizar otras herramientas como Google Calendar para obtener una visión de un calendario con los entrenamientos realizados o bien utilizar programas hechos a medida para un deporte e incluso para un deportista. El objetivo principal consistía en desarrollar una herramienta que unificara todas las tareas para ofrecer al deportista las funciones de configuración de plantillas, registro y generación de gráficas de los datos registrados y visionado del calendario de entrenamientos de una forma ágil, sencilla e intuitiva, adaptándose a las necesidades de cualquier deporte o deportista. Para alcanzar el objetivo principal realizamos encuestas a atletas de una gran diversidad de deportes individuales, detectando las particularidades de cada deporte y analizando los datos que nos ofrecían para alcanzar el objetivo de diseñar una herramienta versátil que permitiera su uso independientemente de los parámetros que se quisiera registrar de cada entrenamiento. La herramienta generada es una herramienta programada en Java, que ofrece portabilidad a cualquier sistema operativo que lo soporte, sin ser necesario realizar una instalación previa. Es una aplicación plug and play en la que solo se necesita del fichero ejecutable para su funcionamiento; de esta forma facilitamos que el deportista guarde toda la información en muy poco espacio, 6 megabytes aproximadamente, y pueda llevarla a cualquier lado en un pen drive o en sistemas de almacenamiento en la nube. Además, los ficheros en los que se registran los datos son ficheros CSV (valores separados por comas) con un formato estandarizado que permite la exportación a otras herramientas. Como conclusión el atleta ahorra tiempo y esfuerzo en tareas ajenas a la práctica del deporte y disfruta de una herramienta que le permite analizar de diferentes maneras cada uno de los parámetros registrados para ver su evolución y ayudarle a mejorar aquellos aspectos que sean deficientes. ---ABSTRACT---The Final Project consists in the design and implementation of a tool for the management and administration of training logs for individual athletes. Until now athletes had to manage their workouts through spreadsheets, having to spend time in learning tools such as Microsoft Excel or OpenOffice in order to save the data, others tools like Google Calendar to check their training plan or buy specifics programs designed for a specific sport or even for an athlete. The main purpose of this project is to develop an intuitive and straightforward tool that unifies all tasks offering setup functions, data recording, graph generation and training schedule to the athletes. Whit this in mind, we have interviewed athletes from a wide range of individual sports, identifying their specifications and analyzing the data provided to design a flexible tool that registers multitude of training parameters. This tool has been coded in Java, providing portability to any operating system that supports it, without installation being required. It is a plug and play application, that only requires the executable file to start working. Accordingly, athletes can keep all the information in a relative reduced space (aprox 6 megabytes) and save it in a pen drive or in the cloud. In addition, the files whit the stored data are CSV (comma separated value) files whit a standardized format that allows exporting to other tools. Consequently athletes will save time and effort on tasks unrelated to the practice of sports. The new tool will enable them to analyze in detail all the existing data and improve in those areas with development opportunities.

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This study was funded by Health Sciences Scotland (West Medical Building, University Avenue, Glasgow G12 8QQ. UK) and the Cystic Fibrosis Trust (One Aldgate, London. EC3N 1RE. UK). The funders did not contribute to study design, data collection, analysis, this report or the decision to publish.

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Acknowledgements Gokul Gopalan (a Senior Global Medical Director [Respiratory], at Teva Pharmaceuticals, Frazer, PA, US, at the time of this study), assisted with study design. Funding Funds to acquire the dataset from the Pharmo Institute for Drug Outcomes Research (Utrecht, the Netherlands) were provided by RiRL. The study received institutional support from Teva Pharmaceuticals Europe B.V. Gokul Gopalan, a Senior Global Medical Director (Respiratory), at Teva Pharmaceuticals, Frazer, PA, US, at the time of this study, assisted with study design, but neither Teva Pharmaceuticals Europe B.V. nor Teva Pharmaceuticals, Frazer, PA, US, contributed, either in part or in whole, to the collection, analysis, or interpretation of study data, manuscript writing, or the decision to submit the manuscript for publication. Erratum The original version of this article unfortunately contained errors that have since been corrected. The word “pharmo” has been fully capitalised to “PHARMO” throughout the article. The reference to Table 2 in the first and second sentence under the Outcomes heading has been replaced with Fig. 3. Under the Abbreviations heading ‘extrafine-particle’ was repeated, this has been corrected to ‘EF-HFA-BDP [Qvar®]: extrafine-particle hydrofluoroalkane beclomethasone dipropionate’. The competing interests of Nicolas Roche and Theresa Guibert have been amended. Academic affiliations for Dirkje S. Postma (2), Richard J. Martin (3), Ron M.C. Herrings (4), Jetty Overbeek (4), and Nicolas Roche (7) have been corrected. Figure 3 in the online and pdf version did not match, this been amended