937 resultados para open-book accounting
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From August 91 to December 94, 20 external fixators were used for severely injured patients (avg. ISS 25.2). The fractures were essentially open book with or without lateral compression and vertical lesions. The indication for fixation was treatment of shock and stabilization in 8 cases, stabilization alone in 9 cases, and in 3 cases as complementary fixation after internal fixation of posterior lesions. The fixation of the pelvis was effective on the amount of blood loss. One acetabulum fracture required surgery, two patients had internal fixation for loss of reduction and two others for late pubic and posterior pain. The clinical results are good; they are more related to the severity of the initial lesion than to the mode of fixation or the quality of the reduction. No superficial sepsis or osteitis was observed in relation to the pins.
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Työn tarkoituksena on kehittää hankinnan päätöksentekoa tukeva ohutlevyosien valmistuskustannusten laskentamenetelmä toimintolaskentaan pohjautuen. Laskentamenetelmä koostuu valmistukseen kuluvan ajan laskennassa käytettävistä funktioista sekä konetuntihinnoista. Hankintatoimen päätöksistä käsitellään toimittajanvalintaa, jossa yhtenä vaihtoehtona on hankkiminen Kiinasta. Toimittajanvalinnan kriteereitä ovat tällöin hankintahinnan lisäksi kuljetuskustannukset, laatu sekä toimitusvarmuus. Myös kansainvälisen hankinnan Kiinasta erityispiirteitä käsitellään. Hankkiminen Kiinasta koetaan vielä melko ongelmallisena etenkin laadun ja toimitusvarmuuden osalta. Erityisen huomioitavaa on, että hankintahintojen alhaisuus on osakohtaista. Suurin riski hankinnan kannattavuudelle aiheutuu valuuttakursseista. Osto-organisaation yhteistyötä alihankkijoiden sekä muiden osastojen kanssa parantamalla voidaan välttää hankittavien ohutlevyosien laatuongelmia. Suomalaisten alihankkijoiden kanssa kustannuslaskentamallia avoimeen hinnoitteluun soveltamalla hankintakustannuksia voidaan alentaa.
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The armorial bearings for Brock University, or more simply the University Coat of Arms, or crest, was designed in a large part by Presdent Gibson, assisted by other members of the Board of Governors (A preliminary design can be seen here). The Coat of Arms was granted to Brock University on March 17th, 1965. The Coat of Arms consist of an eagle, taken from General Brock’s own arms, displayed against a scarlet background - one of the official colours of Brock University. Immediately above it on a chief argent is displayed a maple-leaf (for Canada), a scallop shell (from the Lincoln and Welland regiment), and a trillium (for the province of Ontario). An open book fronts the eagle representing learning and knowledge. The crest itself is made up of a torch symbolizing learning, surrounded by a serpent for wisdom, with two calumet or North American pipes of peace, to symbolize Canada, friendship and agreement. The supporters consist of a beaver on the dexter side, emblematic of Canada and representing work and industry in learning. On the sinister side, a brock or badger (also in commemoration of General Brock) represents tenacity of purpose. The motto 'Surgite' is visible just below the arms.
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El cine es una de las actividades de entretenimiento o hobbies preferidos a nivel mundial, por lo que grandes empresas se han formando alrededor de este con el objetivo primordial de proveer todo los aspectos necesarios para crear y producir cine de calidad, que llame cada vez más la atención del público. Un ejemplo de esto es Hollywood, el clúster cinematográfico de Estados Unidos que se considera uno de los más importantes del mundo, en donde cada una de las películas producidas cuenta con los recursos necesarios tanto financieros, tecnológicos y laborales, para generar cine de buena calidad, garantizando así la mayoría de las veces éxito de taquilla, el cual les permite recuperar muy fácil la inversión. Sin embargo, con la globalización el mundo se ha convertido en un libro abierto, lo que implica poder conocer y ver las culturas de otros países, encontrando que las películas son un medio que facilita esta interacción, en las cuales se expone la cultura del país, sus costumbres, su arquitectura, su personalidad y su idioma, aspectos que hoy en día constituyen las industrias creativas o culturales, las cuales poseen un gran porcentajes de de crecimiento sobretodo en los países en vías de desarrollo. Para el caso de Colombia, vemos como a partir del año 2003 con la implementación de la ley de cine 814, nuestra producción empezó a florecer con películas como el Rey, Rosario Tijeras, la historia del Baúl Rosa, Te busco, Mi abuelo, mi papa y yo, entre otras. Películas que en un inicio presentaron una demanda alta, debido al furor y al apoyo nacional brindado. No obstante, demanda que cayó rápidamente debido a las historia repetitivas basadas en guerra sumándole la mala calidad de estas producciones, que fueron castigadas por los cinéfilos. Lo anterior, muestra como la falta de capacitación en todos los eslabones de la cadena productiva del cine, el difícil acceso a recursos financieros y el retraso en materia tecnología, son los mayores obstáculos para nuestro cine, obstáculos que no nos han detenido pero si atrasado, ya que vemos ejemplos como la Película María llena eres de gracia, dirigida por Joshua Marston, estrenada en el 2005, la cual se llevo varios premios internacionales y una nominación al óscar a mejor actriz. Trabajar en estos tres pilares y buscar cooperación internacional permitirá que el cine colombiano conquiste los mercado internacional y a la vez ir constituyendo las bases para crear un clúster latinoamericano de cine.
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Case Study for open book examination. Students will be asked to answer four questions on the Case Sudy
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materials for open book examination to be held during semester 1 exam period 2011-12
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Over the past decade there has been significant growth in the facilities management (FM) sector resulting in a diverse and highly competitive marketplace. This marketplace engages contractors, in-house teams, suppliers, consultants and professional institutions. Many of these organisations have had to innovate to differentiate themselves from competitors. The subject of this paper is facilities management innovation. More specifically, it examines the introduction of information technology (IT) to support such innovations. Our understanding of how such innovations are brought about is scant. The intention of this paper is to examine the motivations and factors which have brought about ‘information system’ innovations in the sector based on an examination of a small but diverse collection of case studies. The study specifically considers the route by which the selected innovations came about and the way in which the innovation has diffused throughout the rest of the organisation. The IT innovations identified in case studies include whole life cost modelling, a content management solution, open book partnering, management information portal (fmNet), RFID technology, and capacity and capability planning. Taken together they characterise a sector that is using IT to codify and standardise information such that useful knowledge becomes widely dispersed.
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The origin of Broad Absorption Line Quasars (BAL QSOs) is still an open issue. Accounting for ~20% of the QSO population, these objects present broad absorption lines in their optical spectra generated from outflows with velocities up to 0.2 c. Nowadays, the hypotheses about their nature are principally related to orientation or evolutionary scenarios. In the first one, absorption lines are produced by outflows originated by the accretion disk, basically present in all QSOs, but seen only when they intercept the line of sight. In the second hypothesis, BAL QSOs would be young or recently re-fueled QSOs, still ejecting their dust cocoon. In this case orientation would not play a role, since the absorption features would be produced by spherically ejected matter. In this work we present the results of a multi-frequency study of a Radio-Loud BAL QSO sample, and a comparison sample of Radio-Loud non-BAL QSOs. We performed observations from radio to Near-Infrared, aiming at collecting useful informations about the orientation, the age, and the morphologies of these objects. Various techniques have been applied, including local and continental radio interferometry, single dish observations and spectroscopy. The comparison with the non-BAL QSO sample allows us to conclude that no particular orientation is present in BAL QSOs. Moreover, various morphologies and ages can be found, analogously to "normal" QSOs. Thus, the solution to this astrophysical problem seems not to reside in a peculiarity of the BAL QSO subclass with respect to non-BAL QSOs, since both the studied models do not completely explain the observed characteristics. Further experiments with future instrumentation will allow us to underline useful differences and test the physical conditions in BAL QSOs.
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La tesi propone alcuni esempi di link fibrati in spazi lenticolari. Sfruttando la compatibilità fra le mosse di chirurgia intera e la nozione di open book decomposition, si ricava un esempio di link fibrato prima in L(p,1), per poi generalizzarlo a L(p,q). Si conclude determinando una struttura di contatto equivalente alla open book relativa agli spazi del tipo L(p,1).
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Material Safety Data Sheets (MSDSs) are an integral component of occupational hazard communication systems. These documents are used to disseminate hazard information to workers on chemical substances. The primary purpose of this study was to investigate the comprehensibility of MSDSs by workers at an international level. ^ A total of 117 employees of a multi-national petrochemical company participated; thirty-nine (39) each in the United States, Canada and the United Kingdom. Overall participation rate of those approached to participate was 82%. These countries were selected as they each utilize one of the three major existing hazard communication systems for fixed workplaces. The systems are comprised of the Occupational Safety and Health Administration's Hazard Communication Standard in the United States, the Workplace Hazardous Materials Information System (WHMIS) in Canada, and the compilation of several European Union directives addressing classification, labeling of substances and preparations, and MSDSs in Europe. ^ A pretest posttest randomized study design was used, with the posttest being comparable to an open book test. The results of this research indicated that only about two-thirds of the information on the MSDSs was comprehended by the workers with a significant difference identified among study participants based on country comparisons. This data was fairly consistent with the results of previous MSDS comprehensibility studies conducted in the United States. There was no significant difference in the comprehension level among study participants when taking into account the international hazard communication standard that the MSDS complied with. Marginally, age, education level and experience level did not have a significant impact on the comprehension level. ^ Participants did find MSDSs to be satisfactory in providing the information needed to protect them regardless of their views on the readability and formatting of MSDSs. The health-related information was the least comprehended as less than half of it was comprehended on the basis of the responses. The findings from this research suggest that there is much work needed yet to make MSDSs more comprehensible on a global basis, particularly regarding health-related information. ^
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El Trastorno de Espectro Autista (TEA) es un trastorno que impide el correcto desarrollo de funciones cognitivas, habilidades sociales y comunicativas en las personas. Un porcentaje significativo de personas con autismo presentan además dificultades en la comprensión lectora. El proyecto europeo FIRST está orientado a desarrollar una herramienta multilingüe llamada Open Book que utiliza Tecnologías del Lenguaje Humano para identificar obstáculos que dificultan la comprensión lectora de un documento. La herramienta ayuda a cuidadores y personas con autismo transformando documentos escritos a un formato más sencillo mediante la eliminación de dichos obstáculos identificados en el texto. En este artículo se presenta el proyecto FIRST así como la herramienta desarrollada Open Book.
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A tanulmány a PPP különböző strukturális modelljeinek csoportosítását mutatja be, az egyes típusok rövid rendszerező áttekintésével. A tipológiák vizsgálata hasznos ahhoz, hogy a PPP projektek struktúrájának kialakításakor a különböző lehetőségeket mérlegelni tudjuk. Többféle megközelítésben lehet a modelleket tipizálni. Az együttműködés célja alapján a hatékonyság-, a minőség- és a finanszírozás-orientált modellek a legelterjedtebbek, a kockázatmegosztás módja alapján BOT, DBFO és koncessziós változatok, a haszonmegosztás szabályozása alapján árplafon-szabályozású, közvetlen haszonszabályozású, fixdíjas és árnyékáras megoldások a leginkább bevettek. A tanulmány ezek elemző bemutatása alapján arra a következtetésre jut, hogy a gyakorlati megoldások a legtöbb esetben az elméleti típusok valamilyen kombinációját tartalmazzák, a konkrét eset feltételeinek megfelelően. Így a gyakorlatban a fix tipológiák helyett alkalmasabb úgy megközelítenünk a PPP-t, mint egy folyamatosan változó, a helyi igényekhez idomuló jelenséget. A haszonszabályozó tipológia kapcsán a tanulmány melléklete rövid áttekintést nyújt a PPP esetében kritikus méltányos haszon becslésének lehetséges megoldásairól is. = This study shows a categorization of the different structural models of Public-Private Partnership (PPP) projects. The typologies are useful to assess the available options when decisions on PPP project structures are made. There are different categorizing aspects. Based ont he key purpose of the partnership there are efficiency, quality and financing focused models. From a risk sharing point of view, BOT, DBFO and concession models are most typical. Regarding the regulation of returns price-cap models, ’open book’ models, fixed price and shadow pricing models are most common. Based on the analytical assessment of these, they study concludes that actual projects are mostly a combination of theoretical types, as required by the given case. Therefore in practice, it is more appropriate to approach PPP projects as a constantly shaping concept, adjustable to particular conditions. Supporting the approaches to the regulation of returns, an appendix of the study summarizes the different methods to estimate fair returns, a critical issue in PPP projects.