749 resultados para internal audit contribution and external audit fees


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Managers increasingly realize the importance of involving the sales force in new product development. However, despite recent progress, research on the specific role of the sales force in product innovation-related activities remains scarce. In particular, the importance of a salespersons’ internal knowledge brokering has been neglected. This study develops and empirically validates the concept of internal knowledge brokering behavior and its effect on selling new products and developing new business, and explores whether a salesperson’s internal brokering qualities are determined by biological traits. The findings reveal that salespeople with the DRD2 A1 gene variant engage at significant lower levels of internal knowledge-brokering behavior than salespeople without this gene variant, and as a result are less likely to engage effectively in new product selling. The DRD4 gene variant had no effect on internal knowledge brokering. Management and future research implications are discussed.

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A REKK a KEMA International B.V. partnereként a DGTREN által kiírt tender keretében az európai földgáz átviteli hálózati díjszabásokat és a kiegyenlítő gázforgalom lebonyolításának és elszámolásának nemzeti rendszereit hasonlította össze. Az uniós tagállamok körében folytatott kutatás azt is vizsgálta, hogy a nemzeti hálózati és kiegyenlítő rendszerek különbözősége milyen mértékben akadályozza a közös földgázpiac kialakulását.

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A tanulmány nem az aktuális hitelpiaci válság enyhítésének kérdésével foglalkozik, hanem az amerikai gazdaság elmúlt négy évtizedének általános és az utolsó tíz évének konkrét beruházási-megtakarítási és növekedési tendenciáit igyekszik feltárni. Azt vizsgálja, hogy milyen mélyebb, belföldi eredetű szerkezeti okai vannak a nemzetközivé dagadt jelzáloghitel-válságnak. A cikk a nyitott gazdaság külső finanszírozással összefüggő mérlegazonosságainak alapján arra a következtetésre jut, hogy az ingatlanpiaci visszaesés és a kibocsátás zsugorodása az Egyesült Államok gazdaságában már több mint másfél évtizede kialakult kedvezőtlen, de még tovább romló belföldi megtakarítási folyamatok következménye. A jelzálogpiac krízise és a lakásépítés drámai visszaesése a túlfogyasztásra és túlhitelezésre ösztönző pénzügyi környezet eredménye. A lakáspiaci és a hitelezési ciklusok pénzügyi innovációkkal történő megnyújtása inkább növelte, mint csökkentette a kibocsátásingadozás érzékenységét. A legfőbb hitelezők Kína, Japán, Németország inkább dolláralapú amerikai vállalati felvásárlásokkal ellensúlyozták a dollárgyengülésből elszenvedett veszteségeiket. 1997-2007 között az Amerikából külföldön befektetett dolláraktívák - javarészt a valuta leértékelődése nyomán - jelentős hozamemelkedést élveztek, és számottevően tompították a belföldön képződött jövedelmek csökkenését. A dollárleértékelődés az eszköz- (és nemcsak az áruexport) oldalon is előnyöket hozott számos nagyvállalatnak. / === / Rather than dealing with the immediate policy steps to dampen the crisis, this paper attempts to reveal the worsening savings/consumption pattern of the US economy over the last ten years. Based on the closed logic of open-economy GDP-accounting, it argues that the current crisis is deeply rooted in shrinking public and private savings trends discernible as early as 1997. The current mortgage-market crisis and deep fall in new residential housing are products of a distorted financial environment that encourages over-borrowing and over-consumption. Expansion of the credit cycle through successive financial innovations has increased, not decreased output volatility. But the main foreign lenders to the US—Japan, China and Germany—have managed to offset their losses on US securities by buying into US companies. Large US firms have also benefited from rapid dollar depreciation as USD-denominated yields on their foreign assets experienced strong run-ups. The weak dollar has also helped American firms with large assets on foreign markets. So there were strong benefits for the US, not just on the goods-export side, but on the asset side, an aspect rarely emphasized.

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Physical control of water hyacinth consists of removing the plants from the water by hand or machines. It is considered over effetive because it involves removing the whole plants from water. The first attempt on physical control was in 1992 when weed infestation was causing serious problems to the fishing communities in Lake Kyoga. The fishermen had problems of accessing the lake as huge masses of mobile weed blocked landing sites. Furthermore, the fishers lost their nets, which were swept away by mobile water hyacinth. As a result, an integrated control strategy involving physical control (manual and mechanical removal) was put in place. Through this method, the fishers were able to open up access routes to fishing grounds even though weed mats often reblocked the access routes. In the infested lakes, manual removal offered remedial relief to fish Iandings and other access sites. Sites of strategic importance such as hydro-electric power generation dam, water intake points and docking points which had large masses of water hyacinth required heavy machinery and mechanical harvesters were used at these sites.

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The article examines a range of components for the customer service from the point of view of marketing.It start with the explanation of several features that are required for a company to crystallize teamwork that finally, after all, will be provided by the success or failure of that company.These features are named: engagement, cooperation, companionship, communication, motivation and leadership.Subsequently, this article presents a section which explores human relationships and conflict management within organizations, with emphasis on attitudes, skills and personality types that present human beings as part of its essence.Finally, this text includes a section that highlights concepts related to customer service and sales techniques that exist today.

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The aim of the present study was to characterize the external morphology and the orientation of burrows constructed by the mangrove crab Ucides cordatus. Data were obtained from two mangrove forests of similar vegetation dominance (Laguncularia racemosa) but differing in flooding heights. These mangroves were located near Barra de Icapara, Iguape City (SP), Brazil, (24 degrees 50'36 '' S-47 degrees 59'53'W). A total of 221 burrows were examined (120 on the high mangrove and 101 on the low mangrove). External morphology of the burrows was recorded by photographs for categorization and description. The directions of the burrow openings were recorded using a geological compass and the declivities of the ducts were measured with a clinometer. Females constructed 70.8% at Site A and 69.4% at Site B of the occupied burrows with the opening facing the margin of the river (P < 0.001), whilst males showed no significant difference in the burrow orientation (P > 0.05) at either site. In females, the tendency for burrow orientation possibly has a reproductive connotation as larval dispersal may be favoured and enhanced by the tides. Four groups of distinct tracks related to the morphotypes and developmental stages of U. cordatus were observed, No sediment constructions associated with the burrows were recorded for this species. Declivity of the burrows from juveniles was lower than from adults (P < 0.05), probably caused by the differential growth of the chelipeds in this species.

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Hand-held mobile phone use while driving is illegal throughout Australia yet many drivers persist with this behaviour. This study aims to understand the internal, driver-related and external, situational-related factors influencing drivers’ willingness to use a hand-held mobile phone while driving. Sampling 160 university students, this study utilised the Theory of Planned Behaviour (TPB) to examine a range of belief-based constructs. Additionally, drivers’ personality traits of neuroticism and extroversion were measured with the Neuroticism Extroversion Openness-Five Factor Inventory (NEO-FFI). In relation to the external, situational-related factors, four different driving-related scenarios, which were intended to evoke differing levels of drivers’ reported stress, were devised for the study and manipulated drivers’ time urgency (low versus high) and passenger presence (alone versus with friends). In these scenarios, drivers’ willingness to use a mobile phone in general was measured. Hierarchical regression analyses across the four different driving scenarios found that, overall, the TPB components significantly accounted for drivers’ willingness to use a mobile phone above and beyond the demographic variables. Subjective norms, however, was only a significant predictor of drivers’ willingness in situations where the drivers were driving alone. Generally, neuroticism and extroversion did not significantly predict drivers’ willingness above and beyond the TPB and demographic variables. Overall, the findings broaden our understanding of the internal and external factors influencing drivers’ willingness to use a hand-held mobile phone while driving despite the illegality of this behaviour. The findings may have important practical implications in terms of better informing road safety campaigns targeting drivers’ mobile phone use which, in turn, may contribute to a reduction in the extent that mobile phone use contributes to road crashes.

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Los agrietamientos poligonales representan una forma común de modelado granítico cuyo origen y evolución continúa en fase de estudio, no existiendo una sistematización de estas estructuras diversas. Algunos autores explican su origen por procesos geodinámicos internos, relacionándolo con movimientos de planos de fractura en estados tardíos de consolidación magmática. Otros autores atribuyen su formación y desarrollo a factores externos relacionados con el régimen climático. La gran variedad de agrietamientos poligonales requiere la utilización de un número mayor de variables para definir los distintos orígenes, y las posibles interrelaciones entre los factores externos e internos, así como para explicar la evolución de dichas estructuras y avanzar en la clasificación de los patrones concretos. Este trabajo pretende contribuir a sistematizar los mecanismos que intervienen en el desarrollo de agrietamientos poligonales. Para ello se estudian únicamente agrietamientos poligonales formados sobre planos de fractura verticales o subverticales. En particular se establecen relaciones entre la presencia de agrietamientos poligonales y la red de fracturación, la altura de aparición, la orientación e inclinación de la pared, la morfología de las placas y la profundidad de incisión de las grietas perimetrales. Por otra parte, establece relaciones entre procesos geodinámicos internos y procesos de meteorización externos.

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RC beams shear-strengthened with externally-bonded FRP side strips or U-strips usually fail by debonding. As such debonding occurs in a brittle manner at relatively small shear crack widths, some of the internal steel stirrups may not have reached yielding at beam shear failure. Consequently, the internal steel stirrups cannot be fully utilized. This adverse shear interaction between internal steel stirrups and external FRP strips may significantly reduce the benefit of shear-strengthening FRP but has not been considered by any of the existing FRP strengthening design guidelines. In this paper, an improved shear strength model capable of accounting for the effect of the above shear interaction is first presented, in which the unfavorable effect of shear interaction is reflected through a reduction factor (i.e. shear interaction factor). Using a large test database established in the present study, the performance of the proposed model as well as that of three other shear strength models is then assessed. This assessment shows that the proposed shear strength model performs better than the three existing models. The assessment also shows that the inclusion of the proposed shear interaction factor in the existing models can significantly improve their performance.

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Nota: A autora agradece à Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP) pela concessão de bolsa de estudos para o desenvolvimento deste projeto de pesquisa.

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Pós-graduação em Ciências Sociais - FFC

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Pós-graduação em Engenharia de Produção - FEB

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O presente trabalho pretende comparar resultados de treinos de discriminação de sintomas e de ações relativas ao tratamento do diabetes Tipo 1 e Tipo 2, avaliando a eficácia desses treinos para a estimativa do índice glicêmico e para a promoção de adesão ao tratamento. Inúmeras pesquisas realizadas na área de psicologia da saúde têm o objetivo de proporcionar a melhora no tratamento ao paciente diabético. Parte dessas pesquisas utiliza um procedimento denominado de- automonitoração, a qual consiste em habilidades de observação, aferição e registro de aspectos relevantes no tratamento do diabetes. como: (a) índice glicêmico (IG) (b) sintomas (dicas internas -DI); e (c) ações envolvidas no tratamento nas áreas da medicação, alimentação e atividade física (dicas externas -DE). Estudos têm demonstrado que com a automonitoração o paciente diabético melhora o nível de discriminação das alterações glicêmicas. Essa.literatura não é clara em definir qual o melhor tipo de dica para melhorar a discriminação dos estados glicêmicos e afirm que o desenvolvimento desta habilidade não favorece a melhora na adesão ao tratamento. Esse estudo compreendeu três fases: (a) Entrevista inicial e de linha de Base; (b ) Entrevistas de Treino e (c) Entrevista Final e Devolutiva. A fase de treino está dividida em duas etapas Dicas Internas (DI) e Dicas Externas (DE). Nas etapas de treino os participantes estimaram e atribuíram causa para taxa de glicose sangüínea medida por um reflectômetro em cada entrevista. Na etapa DE. os participantes também recebiam feedback do pesquisador acerca do relato de seguimento das orientações, com base nas orientações recebidas em consulta e compiladas do prontuário do paciente. Foi calculado o índice de adesão (IA) nas duas primeiras fases. As entrevistas da fase de treino foram realizadas na residência do participante, em intervalos de três dias, nos quais o participante registrava a ocorrência de eventos correspondentes a etapa que estava realizando. Os resultados demonstram que independente do tipo de treino realizado os participantes estimaram os seus estados glicêmicos com base em dicas externas. Os sintomas' relatados na etapa DI nem sempre estavam associados ao Ia medido. Os participantes portadores de diabetes. Tipo 1 alcançaram maior precisão nas estimativas no treino de DE. A maioria dos participantes alcançaram melhor adesão quando iniciaram o treino por DE. Os resultados sugerem que: (a) relatos de sintomas não são os melhores indicadores para avaliar o estado glicêmico e a adesão ao tratamento (b) o melhor tipo de treino para promoção da adesão ao tratamento é o que envolve as dicas externas.

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This study analyses the effects that the project management certification has on employability. This analysis started with a participative process in which various groups of experts who are involved in the certification of people were consulted. A personal interview was carried out amongst 106 professionals —certifying bodies, training institutions, the civil service, and international organisations— and amongst professional who are certified in project management by the International Project Management Association in Spain. The results show that the certification emerges as a powerful tool for improving employability. The effects are demonstrated across two complementary aspects: internal company aspects and external aspects relating to the labour market. Finally, by compiling the different agents’ opinions, a series of measures emerge for improving the accreditation processes as an employability tool and increasing the mutual learning between public and private actors.