DEVELOPMENT OF A FAIR CHARGING MODEL FOR A PUBLIC DATA CENTER

The purpose of the study was to explore how a public, IT services transferor, organization, comprised of autonomous entities, can effectively develop and organize its data center cost recovery mechanisms in a fair manner. The lack of a well-defined model for charges and a cost recovery scheme could cause various problems. For example one entity may be subsidizing the costs of another entity(s). Transfer pricing is in the best interest of each autonomous entity in a CCA. While transfer pricing plays a pivotal role in the price settings of services and intangible assets, TCE focuses on the arrangement at the boundary between entities. TCE is concerned with the costs, autonomy, and cooperation issues of an organization. The theory is concern with the factors that influence intra-firm transaction costs and attempting to manifest the problems involved in the determination of the charges or prices of the transactions. This study was carried out, as a single case study, in a public organization. The organization intended to transfer the IT services of its own affiliated public entities and was in the process of establishing a municipal-joint data center. Nine semi-structured interviews, including two pilot interviews, were conducted with the experts and managers of the case company and its affiliating entities. The purpose of these interviews was to explore the charging and pricing issues of the intra-firm transactions. In order to process and summarize the findings, this study employed qualitative techniques with the multiple methods of data collection. The study, by reviewing the TCE theory and a sample of transfer pricing literature, created an IT services pricing framework as a conceptual tool for illustrating the structure of transferring costs. Antecedents and consequences of the transfer price based on TCE were developed. An explanatory fair charging model was eventually developed and suggested. The findings of the study suggested that the Chargeback system was inappropriate scheme for an organization with affiliated autonomous entities. The main contribution of the study was the application of TP methodologies in the public sphere with no tax issues consideration.

Ser empreendedor com base em processo de inovação competitivo

Mestrado em Gestão e Emprendedorismo

A SUBSET OF 3´ TO 5´ EXORIBONUCLEASES ARE THE PRIMARY ENZYMES RESPONSIBLE FOR THE DEGRADATION OF PGPG IN CYCLIC DI-GMP SIGNALING

Bis-(3´-5´)-cyclic dimeric guanosine monophosphate, or cyclic di-GMP (c-di-GMP) is a ubiquitous bacterial second messenger that regulates processes such biofilm formation, motility, and virulence. C-di-GMP is synthesized by diguanylate cyclases (DGCs), while phosphodiesterases (PDE-As) end signaling by linearizing c-di-GMP to 5ʹ-phosphoguanylyl-(3ʹ,5ʹ)-guanosine (pGpG), which is then hydrolyzed to two GMPs by previously unidentified enzymes termed PDE-Bs. To identify the PDE-B responsible for pGpG turnover, a screen for pGpG binding proteins in a Vibrio cholerae open reading frame library was conducted to identify potential pGpG binding proteins. This screen led to identification of oligoribonuclease (Orn). Purified Orn binds to pGpG and can cleave pGpG to GMP in vitro. A deletion mutant of orn in Pseudomonas aeruginosa was highly defective in pGpG turnover and accumulated pGpG. Deletion of orn also resulted in accumulation c-di-GMP, likely through pGpG-mediated inhibition of the PDE-As, causing an increase in c-di-GMP-governed auto-aggregation and biofilm. Thus, we found that Orn serves as the primary PDE-B enzyme in P. aeruginosa that removes pGpG, which is necessary to complete the final step in the c-di-GMP degradation pathway. However, not all bacteria that utilize c-di-GMP signaling also have an ortholog of orn, suggesting that other PDE-Bs must be present. Therefore, we asked whether RNases that cleave small oligoribonucleotides in other species could also act as PDE-Bs. NrnA, NrnB, and NrnC can rapidly degrade pGpG to GMP. Furthermore, they can reduce the elevated aggregation and biofilm formation in P. aeruginosa ∆orn. Together, these results indicate that rather than having a single dedicated PDE-B, different bacteria utilize distinct RNases to cleave pGpG and complete c-di-GMP signaling. The ∆orn strain also has a growth defect, indicating changes in other regulatory processes that could be due to pGpG accumulation, c-di-GMP accumulation, or another effect due to loss of Orn. We sought to investigate the genetic pathways responsible for these growth defect phenotypes by use of a transposon suppressor screen, and also investigated transcriptional changes using RNA-Seq. This work identifies that c-di-GMP degradation intersects with RNA degradation at the point of the Orn and the functionally related RNases.

Development of management accounting practices in energy operations in a forest industry Company

The aim of this master’s thesis was to map the management accounting processes and reporting of an internal service unit. The research was conducted in energy services in a forest industry company. Research questions and the results of the study are highly specific for the case unit although some generalizable features of management accounting in internal service units under shared services were searched. The research was carried out as a qualitative action research and a single case study. Internal benchmarking was used to find best practices from other units and to get a comprehensive understanding of the financial processes of the case company. Empirical data for the study was collected with participant observation, interviews of experts and by exploring internal company documents. A literature review was conducted to outline the subject and to support the study. Although the management accounting processes of the case unit were found to be on a good level, some improvement ideas were presented. Results of the research show that the needs of the customers are in the key role in the processes of an internal service unit. Management accounting and reporting need to support the company strategy and management decision-making. To evaluate the performance of the service unit both financial and non-financial measures are needed.

Control of grey mould and stem-end rot in strawberry plants growing in a subtropical environment

The effect of different fungicide programs on grey mould (caused by Botrytis cinerea) and stem-end rot (caused by Gnomoniopsis fructicola) affecting strawberry plants (Fragaria ×ananassa cv. Festival) was studied in subtropical Australia over three years. The treatments involved a range of different synthetic multi- and single-site fungicides with different modes of action, a plant-defence promoter, plant extracts (lupin and rhubarb), organic acids, fatty acids, a salt, two strains of Bacillus subtilis, and single strains of B. amyloliquefaciens, Streptomyces lydicus and Trichoderma harzianum. Standard programs based on captan and thiram alternated, and applied with iprodione, fenhexamid, cyprodinil + fludioxonil, and penthiopyrad resulted in 3–4 % of unmarketable fruit compared with 25–38 % in the water-treated controls. There was no difference in the level of disease suppression when five or thirteen applications of single-site fungicides were rotated with the two multi-site fungicides. The incidence of unmarketable fruit was similar to the standard programs using isopyrazam (in 1 year out of 2), or penthiopyrad, fluazinam, chlorothalonil or thiram alone (in 1 year out of 1). The other fungicide programs were generally less effective. There were strong relationships between marketable yield and the incidence of unmarketable fruit over the three years (R2s = 0.82–0.93). A strategy based on thiram and captan applied alternately, with reduced applications of single-site fungicides is recommended and should reduce the chance of resistance to single-site fungicides becoming widespread in populations of the grey mould fungus. Although the program based on thiram alone had a similar incidence of unmarketable fruit as the standard program, repeated weekly applications of thiram are not recommended as they may cause unacceptable residues in the fruit. There were issues with some of the other fungicides due to phytotoxicity, residues, or difficulties with registering new fungicides that are in the same chemical group as currently registered products.

THE NETWORK EMBEDDEDNESS OF A FOREIGN SALES SUBSIDIARY The subsidiary personnel perspective

This study focuses on the network embeddedness of a subsidiary of a multinational company. Academic research has identified the rising role of geographically dispersed subsidiaries as valuable sources of strategic knowledge and value to the whole multinational company. Moreover, previous research suggests that in order to gather this knowledge and transfer it across the multinational company, a subsidiary needs to be insider, i.e. embedded, in both its local external network as well as in its internal corporate network. The purpose of this study is to describe the network embeddedness of a foreign sales subsidiary from the subsidiary personnel perspective and hence increase understanding on the phenomenon and provide suggestions to enhance overall subsidiary embeddedness. The empirical study was based on a theoretical framework on subsidiary network embeddedness and comprised a qualitative single-case study in a French sales subsidiary of a Nordic multinational company. Data collection included nine semi-structured interviews and six Network Pictures drawing tasks. Altogether eight people out of subsidiary staff of eleven participated in the study providing relatively exhaustive overview of the subsidiary personnel perspective. Based on the collected data, the relationships toward the most relevant network actors, both internal and external were identified and their impact on the subsidiary embeddedness were analyzed separately. Moreover, the subsidiary’s simultaneous embeddedness in both internal and external network, that is, the subsidiary dual embeddedness, was discussed to increase understanding how subsidiary personnel perceive their role between the two networks and its impact on the subsidiary activities. The findings of the study suggest that the subsidiary personnel perceives strong external embeddedness increasing internal and dual-embeddedness since intensive external collaboration requires including and activating other corporate units as well. The role of the local sales subsidiary is to act as the interpreter and connector between the internal and external network actors. Hence, by actively promoting relationship linkages between internal and external actors, the subsidiary may adopt an active role beyond its original corporate mandate. In order to achieve this, both managers on the subsidiary and corporate level need to promote open communication and increase cultural understanding between different corporate units.

Development Of Interpersonal Relationships in Global Virtual Teams

This study investigates the development of relationships in same global virtual team working on different projects. The purpose is to explore how do interpersonal relationships develop in terms of characteristics of virtuality and if there is any influence of project lifespan on the development of these relationships. Since relationships are dynamic in nature and are influenced by multiple levels of variables including individual, group and organizational level, therefore characteristics of virtuality have been considered from all these aspects so as to study their influence on development of relationships. In this study, relationships have been studied at two different levels. At first, dyadic relationships between two members of a GVT have been analyzed and thereafter, focus has been on the development of relationships among the team, based on these dyads. Characteristics having influence on development of relationships include trust, physical distance, time zone difference, cultural and language differences, level of formalization in the organization and means of communication used by team members. Level of formalization and means of communication are two characteristics which emerged after empirical study and are found to have direct influence on development of relationships. Remaining characteristics have been identified through literature review. In order to conduct the study, qualitative methodology has been applied. Empirical data has been collected based on a single case study while using semi-structured interviews as data gathering technique. Data analysis has been performed by applying thematic analysis along with the utilization of company documents such as work sheets, minutes of meetings and recordings of conferences. Findings of the study indicate that development of relationships, both at dyadic level and team level, is influenced by different events taking place among different members of GVT. These events have either positive or negative influence on the characteristics of virtuality, which leads to development of the relationships. It has been found that, trust, among all factors plays a greater role in development of these relations. Contrary to the belief that most conflicts arise among members of different cultures, they are equally likely to happen among the members from same culture in GVT environment. Study suggests that relationship development is not a smooth process but it fluctuates based on different events in teams. For further research, teams within large firms shall be studied along these lines. This study is an early attempt towards bringing different characteristics of virtuality together which previously, have been studied individually. It is therefore plausible to conduct similar studies so as to generalize the findings of this study which has provided a starting point.

When “happy” means “sad”: neuropsychological evidence for the right prefrontal cortex contribution to executive semantic processing

The contribution of the left inferior prefrontal cortex in semantic processing has been widely investigated in the last decade. Converging evidence from functional imaging studies shows that this region is involved in the “executive” or “controlled” aspects of semantic processing. In this study, we report a single case study of a patient, PW, with damage to the right prefrontal and temporal cortices following stroke. PW showed a problem in executive control of semantic processing, where he could not easily override automatic but irrelevant semantic processing. This case thus shows the necessary role of the right inferior prefrontal cortex in executive semantic processing. Compared to tasks previously used in the literature, our tasks placed higher demands on executive semantic processing. We suggest that the right inferior prefrontal cortex is recruited when the demands on executive semantic processing are particularly high.

As palestras do treinador de futebol em dia de jogo : estudo de caso num contexto de Selecção Nacional de Sub21

A investigação centrada na observação dos comportamentos do treinador, nomeadamente, aquela focada na sua comunicação com os atletas, em treino e em competição, é fundamental do ponto de vista da condução do processo de treino e a necessidade de investigação sobre esta problemática tem verificado um aumento nos últimos anos. Nesse âmbito, este estudo teve como objectivo descrever as palestras em dia de jogo de um treinador de futebol no contexto de uma selecção nacional. Foi utilizada uma metodologia de estudo de caso único com observação participante. A amostra consistiu num total de 27 palestras, nove pré-jogo, nove ao intervalo e nove pós-jogo, tendo sido analisadas as unidades de informação transmitidas pelo treinador através de um sistema de observação adaptado do SAPCI e do SOTA. Os resultados obtidos demonstram que o treinador transmitiu em média mais do dobro de unidades de informação nas palestras pré-jogo que ao intervalo e mais do quádruplo do que nas palestras pós-jogo. O treinador transmitiu, nas palestras pré-jogo e ao intervalo, predominantemente, mensagens sobre aspectos tácticos, centrados no modelo de jogo da própria equipa, e, nas palestras pós-jogo referiu, preferencialmente, outras dominantes do desempenho desportivo, como o resultado. O treinador transmitiu mensagens predominantemente de forma descritiva e dirigiu-se essencialmente à equipa em todas as palestras, tendo-se verificado um aumento de informações dirigidas individualmente nos intervalos.

Conciliar tensões entre as dimensões social e financeira em projetos de impact investment : um estudo de caso

Mestrado em Ciências Empresariais

Enhancing legume ecosystem services through an understanding of plant–pollinator interplay

Legumes are bee-pollinated, but to a different extent. The importance of the plant– pollinator interplay (PPI), in flowering crops such as legumes lies in a combination of the importance of pollination for the production service and breeding strategies, plus the increasing urgency in mitigating the decline of pollinators through the development and implementation of conservation measures. To realize the full potential of the PPI, a multidisciplinary approach is required. This article assembles an international team of genebank managers, geneticists, plant breeders, experts on environmental governance and agro-ecology, and comprises several sections. The contributions in these sections outline both the state of the art of knowledge in the field and the novel aspects under development, and encompass a range of reviews, opinions and perspectives. The first three sections explore the role of PPI in legume breeding strategies. PPI based approaches to crop improvement can make it possible to adapt and re-design breeding strategies to meet both goals of: (1) optimal productivity, based on an efficient use of pollinators, and (2) biodiversity conservation. The next section deals with entomological aspects and focuses on the protection of the “pest control service” and pollinators in legume crops. The final section addresses general approaches to encourage the synergybetweenfoodproductionandpollinationservicesatfarmerfieldlevel.Twobasic approaches are proposed: (a) Farming with Alternative Pollinators and (b) Crop Design System.

Enhancing legume ecosystem services through an understanding of plant–pollinator interplay

Legumes are bee-pollinated, but to a different extent. The importance of the plant– pollinator interplay (PPI), in flowering crops such as legumes lies in a combination of the importance of pollination for the production service and breeding strategies, plus the increasing urgency in mitigating the decline of pollinators through the development and implementation of conservation measures. To realize the full potential of the PPI, a multidisciplinary approach is required. This article assembles an international team of genebank managers, geneticists, plant breeders, experts on environmental governance and agro-ecology, and comprises several sections. The contributions in these sections outline both the state of the art of knowledge in the field and the novel aspects under development, and encompass a range of reviews, opinions and perspectives. The first three sections explore the role of PPI in legume breeding strategies. PPI based approaches to crop improvement can make it possible to adapt and re-design breeding strategies to meet both goals of: (1) optimal productivity, based on an efficient use of pollinators, and (2) biodiversity conservation. The next section deals with entomological aspects and focuses on the protection of the “pest control service” and pollinators in legume crops. The final section addresses general approaches to encourage the synergybetweenfoodproductionandpollinationservicesatfarmerfieldlevel.Twobasic approaches are proposed: (a) Farming with Alternative Pollinators and (b) Crop Design System.

Dangers of the after-dark wonderlands : Part B - A review of the impact of the physical environment design on nightclub violence

Violence in nightclubs is a serious problem that has the Australian government launching multimillion dollar drinking campaigns. Research on nightclub violence has focused on identifying contributing social and environmental factors, with many concentrating on a variety of specific issues ranging from financial standpoints with effective target marketing strategies to legal obligations of supplying alcohol and abiding regulatory conditions. Moreover, existing research suggests that there is no single factor that directly affects the rate violence in licensed venues. As detailed in the review paper of Koleczko and Garcia Hansen (2011), there is little research about the physical environment of nightclubs and which specific design properties can be used to determine design standards to ensure/improve the physical design of nightclub environments to reduce patron violence. This current study seeks to address this omission by reporting on a series of interviews with participants from management and design domains. Featured case studies are both located in Fortitude Valley, a Mecca for party-goers and the busiest nightclub district in Queensland. The results and analysis support the conclusions that a number of elements of the physical environment influence elevated patron aggression and assault.

Analysis and retrofitting design of a single-span R.C. bridge

This paper deals with the case history of a damaged one-span prestressed concrete bridge on a crucial artery near the city of Cagliari (Sardinia), along the sea-side. After being involved in a disastrous flood, attention has arisen on the worrying safety state of the deck, submitted to an intense daily traffic load. Evident signs of this severe condition were the deterioration of the beams concrete and the corrosion, the lack of tension and even the rupture of the prestressing cables. After performing a limited in situ test campaign, consisting of sclerometer, pull out and carbonation depth tests, a first evaluation of the safety of the structure was performed. After collecting the data of dynamic and static load tests as well, a comprehensive analysis have been carried out, also by means of a properly calibrated F.E. model. Finally the retrofitting design is presented, consisting of the reparation and thickening of the concrete cover, providing flexural and shear FRP external reinforcements and an external prestressing system, capable of restoring a satisfactory bearing capacity, according to the current national codes. The intervention has been calibrated by the former F.E. model with respect to transversal effects and influence of local and overall deformation of reinforced elements. © 2012 Taylor & Francis Group.

Situated case-based reasoning as a constructive memory model for design reasoning

This paper describes an extended case-based reasoning model that addresses the notion of situatedness in designing through constructive memory. The model is illustrated through an application for predicting the corrosion rate for a specific material on a specific building.