The Terminal Value (TV) Performing in Firm Valuation: The Gap of Literature and Research Agenda

The uncertainty about the future of firms must be modeled and incorporated in the valuation of enterprises outside the explicit period of analysis, i.e., in the continuing or terminal value (TV). There is a multiplicity of factors that influence the TV of firms which are not being considered within current evaluation models. This aspect leads to the incurring of unrecoverable errors, thus leading to values of goodwill or bad will far away from the substantial value of intrinsic assets. As a consequence, the evaluation results will be presented markedly different from market values. There is no consensus in the scientific community about the method of computation of the TV as a forecast in an infinite horizon. The size of the terminal, or non-explicit period, assumed as infinite, is never called into question by scientific literature, or the probability of business bankruptcy. This paper aims to promote a study of the existing literature on the TV, to highlight the fragility of the evaluation models of companies that have been used by the academic community and by financial analysts, and to point out lines for future research to minimize these errors.

LITERATURE AND THE REALM OF FILM ADAPTATION

Este artigo resultou, com algumas alterações, de parte da um dos capítulos da Dissertação de Mestrado do autor, intitulado “Film and Television Adaptation: A Comparitive Analysis of A Streetcar Named Desire Adaptations for Cinema and Television”, apresentada à UFSC em fevereiro de 2004. O objetivo do mesmo é discutir os principais postulados teóricos concernentes aos estudos em adaptação cinematográfica de textos literários, surgidos a partir da década de 1950. A discussão centra-se, principalmente, nos aspectos que envolvem o processo de adaptação cinematográfica, em especial, no processo de adaptação de romance e texto dramático para o cinema, através da análise de diferentes categorias de adaptação cinematográfica proposta por teóricos como Bluestone (1957), Wagner (1975), MacFarlane (1996) e Stam (2000).

Children's Literature and Brazilian identity of black children

This article aims to analyze how the black child is characterized in relation to the stereotypes created around the black, in the course of Brazilian history in children's narratives, from a sociological approach to the literary text and the assumptions of comparative literature. To this end, we selected some childish narratives that feature characters black children, and you can see that these works reveal the transformations that occurred in Brazilian society with regard to black. This work is based on the theoretical support in the works of Rosangela Malachias and Florestan Fernandes, among others. The analysis was organized to observe the difficulties of identifying the black child before the European cultural dictates about the standard model of beauty. In general, one can observe that the production of works whose characters are black children intensified after the 1988 Constitution and the Law 10.639/2003. The literary discourse aimed at children, so undergoes changes before changes in society and shows a new socio-historical context in which minorities gain more space, but respect for differences yet to occur effectively in social relations that the black is really valued.

LITERATURE, WHAT FOR? HEGEL, A READER OF GOETHE OR THE RELATIONSHIP BETWEEN LITERATURE AND PHILOSOPHY IN GERMAN IDEALISM

The purpose of this article is to present what are the relations between the work of Goethe and Hegelian philosophy within the political and philosophical project of German idealism. We'll think the relationship between literature and philosophy in the context of political idealism, philosophy in seeking an answer to the question: "What is literature for?".

Offrir à l'oeil : une phénoménologie du récit Au Château d'Argol de Julien Gracq

Mémoire numérisé par la Division de la gestion de documents et des archives de l'Université de Montréal

Gravitino phenomenology and cosmological implications of supergravity

In this thesis we consider the phenomenology of supergravity, and in particular the particle called "gravitino". We begin with an introductory part, where we discuss the theories of inflation, supersymmetry and supergravity. Gravitino production is then investigated into details, by considering the research papers here included. First we study the scattering of massive W bosons in the thermal bath of particles, during the period of reheating. We show that the process generates in the cross section non trivial contributions, which eventually lead to unitarity breaking above a certain scale. This happens because, in the annihilation diagram, the longitudinal degrees of freedom in the propagator of the gauge bosons disappear from the amplitude, by virtue of the supergravity vertex. Accordingly, the longitudinal polarizations of the on-shell W become strongly interacting in the high energy limit. By studying the process with both gauge and mass eigenstates, it is shown that the inclusion of diagrams with off-shell scalars of the MSSM does not cancel the divergences. Next, we approach cosmology more closely, and study the decay of a scalar field S into gravitinos at the end of inflation. Once its mass is comparable to the Hubble rate, the field starts coherent oscillations about the minimum of its potential and decays pertubatively. We embed S in a model of gauge mediation with metastable vacua, where the hidden sector is of the O'Raifeartaigh type. First we discuss the dynamics of the field in the expanding background, then radiative corrections to the scalar potential V(S) and to the Kähler potential are calculated. Constraints on the reheating temperature are accordingly obtained, by demanding that the gravitinos thus produced provide with the observed Dark Matter density. We modify consistently former results in the literature, and find that the gravitino number density and T_R are extremely sensitive to the parameters of the model. This means that it is easy to account for gravitino Dark Matter with an arbitrarily low reheating temperature.

Confusion with diffusion? Unravelling is diffusion and innovation literature with a focus on SMEs

The aim of this paper is to contribute to the understanding of various models used in research for the adoption and diffusion of information technology in small and medium-sized enterprises (SMEs). Starting with Rogers' diffusion theory and behavioural models, technology adoption models used in IS research are discussed. Empirical research has shown that the reasons why firms choose to adopt or not adopt technology is dependent on a number of factors. These factors can be categorised as owner/manager characteristics, firm characteristics and other characteristics. The existing models explaining IS diffusion and adoption by SMEs overlap and complement each other. This paper reviews the existing literature and proposes a comprehensive model which includes the whole array of variables from earlier models.

Emergency health services : demand and service delivery models. Monograph 1: literature review and activity trends

Emergency Health Services (EHS), encompassing hospital-based Emergency Departments (ED) and pre-hospital ambulance services, are a significant and high profile component of Australia’s health care system and congestion of these, evidenced by physical overcrowding and prolonged waiting times, is causing considerable community and professional concern. This concern relates not only to Australia’s capacity to manage daily health emergencies but also the ability to respond to major incidents and disasters. EHS congestion is a result of the combined effects of increased demand for emergency care, increased complexity of acute health care, and blocked access to ongoing care (e.g. inpatient beds). Despite this conceptual understanding there is a lack of robust evidence to explain the factors driving increased demand, or how demand contributes to congestion, and therefore public policy responses have relied upon limited or unsound information. The Emergency Health Services Queensland (EHSQ) research program proposes to determine the factors influencing the growing demand for emergency health care and to establish options for alternative service provision that may safely meet patient’s needs. The EHSQ study is funded by the Australian Research Council (ARC) through its Linkage Program and is supported financially by the Queensland Ambulance Service (QAS). This monograph is part of a suite of publications based on the research findings that examines the existing literature, and current operational context. Literature was sourced using standard search approaches and a range of databases as well as a selection of articles cited in the reviewed literature. Public sources including the Australian Institute of Health and Welfare (AIHW), the Council of Ambulance Authorities (CAA) Annual Reports, Australian Bureau of Statistics (ABS) and Department of Health and Ageing (DoHA) were examined for trend data across Australia.

Operations research for mining : a classification and literature review

In this paper, we describe the main processes and operations in mining industries and present a comprehensive survey of operations research methodologies that have been applied over the last several decades. The literature review is classified into four main categories: mine design; mine production; mine transportation; and mine evaluation. Mining design models are further separated according to two main mining methods: open-pit and underground. Moreover, mine production models are subcategorised into two groups: ore mining and coal mining. Mine transportation models are further partitioned in accordance with fleet management, truck haulage and train scheduling. Mine evaluation models are further subdivided into four clusters in terms of mining method selection, quality control, financial risks and environmental protection. The main characteristics of four Australian commercial mining software are addressed and compared. This paper bridges the gaps in the literature and motivates researchers to develop more applicable, realistic and comprehensive operations research models and solution techniques that are directly linked with mining industries.

A comprehensive literature review of the pelvis and the lower extremity digital human models under quasi-static conditions

Finite Element Modeling (FEM) has become a vital tool in the automotive design and development processes. FEM of the human body is a technique capable of estimating parameters that are difficult to measure in experimental studies with the human body segments being modeled as complex and dynamic entities. Several studies have been dedicated to attain close-to-real FEMs of the human body (Pankoke and Siefert 2007; Amann, Huschenbeth et al. 2009; ESI 2010). The aim of this paper is to identify and appraise the state of-the art models of the human body which incorporate detailed pelvis and/or lower extremity models. Six databases and search engines were used to obtain literature, and the search was limited to studies published in English since 2000. The initial search results identified 636 pelvis-related papers, 834 buttocks-related papers, 505 thigh-related papers, 927 femur-related papers, 2039 knee-related papers, 655 shank-related papers, 292 tibia-related papers, 110 fibula-related papers, 644 ankle related papers, and 5660 foot-related papers. A refined search returned 100 pelvis-related papers, 45 buttocks related papers, 65 thigh-related papers, 162 femur-related papers, 195 kneerelated papers, 37 shank-related papers, 80 tibia-related papers, 30 fibula-related papers and 102 ankle-related papers and 246 foot-related papers. The refined literature list was further restricted by appraisal against a modified LOW appraisal criteria. Studies with unclear methodologies, with a focus on populations with pathology or with sport related dynamic motion modeling were excluded. The final literature list included fifteen models and each was assessed against the percentile the model represents, the gender the model was based on, the human body segment/segments included in the model, the sample size used to develop the model, the source of geometric/anthropometric values used to develop the model, the posture the model represents and the finite element solver used for the model. The results of this literature review provide indication of bias in the available models towards 50th percentile male modeling with a notable concentration on the pelvis, femur and buttocks segments.

The NetWorkPlace(TM) Phenomenon: any time and any place - reality or a seductive myth?

A new spatial logic encompassing redefined concepts of time and place, space and distance, requires a comprehensive shift in the approach to designing workplace environments for today’s adaptive, collaborative organizations operating in a dynamic business world. Together with substantial economic and cultural shifts and an increased emphasis on lifestyle considerations, the advances in information technology have prompted a radical re-ordering of organizational relationships and the associated structures, processes, and places of doing business. Within the duality of space and an augmentation of the traditional notions of place, organizational and institutional structures pose new challenges for the design professions. The literature reveals that there has always been a mono-organizational focus in relation to workplace design strategies and the burgeoning trend towards inter-organizational collaboration, enabled the identification of a gap in the knowledge relative to workplace design. The NetWorkPlaceTM© constitutes a multi-dimensional concept having the capacity to deal with the fluidity and ambiguity characteristic of the network context, as both a topic of research and the way of going about it.

Towards Asia literacy : the Australian curriculum and Asian-Australian children's literature

This paper is concerned with the ways Asia Literacy can be developed in response to the new Australian Curriculum. In particular, it addresses the learning possibilities of the Asian-Australian Literature and Publishing Project (AACLAP) available through AustLit: the Australian Literature Resource. The paper argues that the AACLAP dataset provides a broad range of resources through which to address the cross curriculum priority of the Australian Curriculum on Asia and Australia’s engagement with Asia. It contends that AACLAP has the potential to make a valuable contribution to teachers’ efforts to incorporate this cross curriculum priority in their classroom practice whilst also developing the general capabilities of intercultural understanding and the use of information and communication technology (ICT). This discussion is of particular significance to teachers of English and History, given that these disciplines are implemented in the first phase of the Australian Curriculum in schools. The paper concludes that by drawing on the broad range of texts available in the AACLAP collection as well as the Critical Anthology and the Research and Learning Trails, teachers and students will be much better positioned to develop a deeper understanding of the diversity of the Asian region and the complexities of Asian-Australian relationships.

Language, Literacy and Literature

"Language, Literacy and Literature combines concepts of language, literature and literacy within a pedagogical framework that leads readers through a series of learning processes. In other words, it is as much a book about teaching English as it is a book about learning how to learn about teaching. The book provides models for pre-service teachers to help identify the kinds of dispositions towards learning that a teacher needs to develop, such as curiosity, collaboration and willingness to ‘give things a go’. It further challenges the pre-service teacher to question what they think they know, as well as discover what they need to know. A range of practical and relevant exercises and activities assist in building habits of reflexive practice."-- publisher website