71 resultados para Goodwill - Goodwill
Resumo:
Although some services that support Open Access have developed a sustainable business model, many started as projects and continue to run on recurrent project funding or goodwill. If these are critical components of the evolving scholarly communication system the foundation of Open Access is vulnerable. Knowledge Exchange has commissioned this study as part of a larger programme of work to look at the issue of sustaining key services into the long term. This report focuses on phases one and two of the programme. Phase one was a scoping exercise, carried out mainly through a literature review and an extensive stakeholder interview exercise, to describe the services that are currently available or would be valuable in the future. It also investigated what roles stakeholders could play in this future scenario. Phase two was a stakeholder consultation and engagement exercise. The aim was to engage stakeholders with the work programme so that they could contribute their views, get involved with the work and have a voice in the thinking about future scenarios. The key services are presented for three future scenarios: ‘Gold’ Open Access, fully ‘Green’ Open Access and Green’ Open Access supplementing subscription access as ‘Gold’ OA grows. Three strategic areas are identified as having particular potential for future work. These are embedding business development expertise into service development; consideration of how to move money around the system to enable Open Access to be achieved optimally; and governance and coordination of the infrastructural foundation of Open Access. The report concludes with seven recommendations, both high-level and practical, for further work around these strategic areas.
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O objetivo fundamental deste trabalho é identificar os impactos dos incentivos fiscais federais concedidos pelo Governo brasileiro com a publicação da Lei do Bem, sobre os investimentos privados em P&D. A partir de estudo de campo realizado emgrandes empresas estabelecidas em habitats de inovação, especialmente em PqTgerido por universidade, foi analisado como a Lei do Bem auxilia a disseminação da cultura de inovação e aumenta a competitividade empresarial. Especificamente, o estudo tem o intuito de mostrar a importância da inclusão de forma mais abrangente dos gastos com infraestrutura de P&D, no rol das atividades passíveis de recebimento de incentivos fiscais por empresas localizadas em países notadamente carentes neste aspecto, tal qual o Brasil. Ademais, analisar comparativamente os mecanismos de incentivos fiscais utilizados por outros países com a intenção de propor adequações na estrutura da Lei do Bem que minimizem a sua não utilização em virtude da falta de clareza na sua aplicação e consequente adoção de postura conservadora pelas empresas. A metodologia consistiu de um estudo exploratório e qualitativo e revisão bibliográfica onde foram analisados os conceitos teóricos relacionados à inovação, sistemas nacionais, regionais e setoriais de inovação, hélice tríplice, habitats de inovação e políticas públicas, além da coleta de dados realizada por meio de consulta aos relatórios elaborados por entes governamentais, bem como por entrevistas realizadas junto às empresas que instalaram seus centros de P&D no PqT UFRJ, Consultorias especializadas e à ANPEI. Os resultados doestudoforam obtidos a partir da compilação dos dados destas entrevistas e relatórios. Além de outras conclusões, as informações permitiram afirmar que os incentivos fiscais, especialmente aqueles relacionados à redução do Imposto de Renda da Pessoa Jurídica, são importantes na medida em que permitem às grandes empresas, que já realizam atividades de P,D&I, a destinação de um montante maior a essas atividades. Apesar disso, essa política pública carece de aperfeiçoamento em função de haverrestado claro que a mesma não estimula todas as atividades de inovação, mas apenas aquelas relacionadas à P&D, além de não haver incentivos adequados ao crescimento de infraestrutura para inovação.
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A presente pesquisa objetiva analisar a utilização da Lei n 11.195/05, a Lei do Bem, por micro e pequenas empresas de base tecnológica - EBTs incubadas localizadas no polo tecnológico de Santa Rita do Sapucaí (MG), considerando para isto a interação da hélice tríplice, ou seja, a interação entre universidade-empresa-governo. Com intuito específico, objetiva identificar os principais motivos para a utilização da Lei do Bem, assim como dos motivos determinantes para a utilização ou não dos benefícios fiscais por ela proporcionados. A referida Lei proporciona benefícios fiscais voltados para a inovação e desenvolvimento de tecnologia, incluindo vantagens para a contratação de pesquisadores e na aquisição de equipamentos e maquinário para essas finalidades, entre outros. A pesquisa foi realizada pelo intermédio de uma estudo de campo na cidade de Santa Rita do Sapucaí (MG), que possibilitou a coleta dos dados mediante entrevistas estruturadas de maneira semiaberta com os empresários e órgão e instituições de apoio da região, possibilitando assim uma maior liberdade aos entrevistados para responderem dentro do roteiro estabelecido. O roteiro abrangia, de forma resumida, perguntas referentes à inovação, estrutura da região e do conhecimento e utilização da Lei do Bem. A análise dos dados coletados nas entrevistas constatou que o Arranjo Produtivo Local (APL) em que as empresas se encontram possui estrutura para a inovação e o desenvolvimento de tecnologia, entretanto, a interação entre os atores da hélice tríplice apresentou restrições em relação à utilização de financiamentos, fomentos e da utilização dos benefícios fiscais, em específico na dificuldade da utilização da Lei do Bem pelas empresas da região. Constatou-se nas as empresas pesquisadas, dificuldade para utilização de fomentos específicos para a inovação. Os fatores determinantes da dificuldade do uso da Lei do Bem apontados pela pesquisa foram o desconhecimento da Lei pelos empresários, falta de informação sobre a Lei e, o regime tributário escolhido. Esse estudo pode contribuir para aumentar o alcance da Lei do Bem às Micro e Pequenas Empresas (MPEs), e pela análise da citada Lei ao longo dos seus oito anos de vigência, sendo sete deles já reportados pelo Ministério da Ciência, Tecnologia e Inovação (MCTI), que resultou em uma lista com 1456 empresas que já se utilizaram dos benefícios proporcionados pela Lei do Bem de 2006 a 2012.
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在简要回顾符号专家系统和神经网络技术的基础上,综述了基于这两种技术的混合专家系统研究领域当前发展的状况。基于符号推理的专家系统在70年代取得了长足的进步,但其自身的弱点决定了专家系统技术在发展过程中必然遇到不可克服的困难;80年代,以联接主义为特征的神经网络技术得到了迅速地发展,一定程度上突破了符号专家系统所面临的障碍。神经计算与符号推理系统之间的互补性,使得基于这两种技术的混合专家系统被认为是当前人工智能领域重要的研究方向之一。
Resumo:
OBJECTIVES: To characterize the population pharmacokinetics of metronidazole in preterm neonates.
PATIENTS AND METHODS: Data were collected prospectively from 32 preterm neonates who received intravenous metronidazole for the treatment of or prophylaxis against necrotizing enterocolitis. Dried
blood spots (n 203) on ?lter paper were analyzed by highperformance liquid chromatography, and the data were subjected to pharmacokinetic analysis performed by using nonlinear mixed-effect modeling.
RESULTS: A 1-compartment model best described the data. Signi?cant covariates were weight (WT) and postmenstrual age (PMA). The ?nal population models for metronidazole clearance (CL) and volume of distribution (V) were: CL 0.0247 (WT/1.00)0.75 (1 0.107 [PMA 30]) and V 0.726 WT, where CL is in liters per hour, WT is in kilograms, PMA is in weeks, and V is in liters. This model predicts that the half-life of metronidazole decreases rapidly from 40 hours at 25 weeks’ PMA to 19 hours at 32 weeks’ PMA, after which it starts to plateau. This decrease in half-life is the result of a 5-fold increase in CL compared with only a 2.5-fold increase in V during the same period.
CONCLUSIONS: Currently, there are no speci?c dose recommendations for metronidazole in preterm neonates. However, a dosing scheme for preterm neonates that takes into consideration both the weight and PMA has been suggested and should avoid administration of doses that are excessive or more frequent than necessary.
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This paper is part of the results from the project "Implementation Strategies and Development of an Open and Distance Education System for the University of the Azores" funded by the European Social Fund. http://hdl.handle.net/10400.3/2327
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Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças, sob orientação do Doutor Carlos Quelhas Martins
Resumo:
The goal of this paper is to determine and to quantify how subjective brand valuation is. To do so, we review the different valuation methods and apply the Hirose model to a sample of 20 US companies from the technology sector. Even if the results vary in function of the rankings we choose as a comparison, we may identify the trend that brands are usually overvalued in those rankings. It explains why internally generated goodwill (which includes brand names) is not recognized as an intangible asset in the financial statements.
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The Fenians were a group intent on securing Irish independence from England. The movement had its origins in Ireland in1857, under the leadership of James Stephens, with the assistance of John O'Mahony, an American who had raised funds for the cause. The American branch of this movement was especially successful, having raised $500 000 and enlisting about 10 000 American Civil War veterans. The group split into two separate factions, one desiring an invasion of Canada and the other preferring an uprising in Ireland. It soon became apparent that an uprising in Ireland was not imminent, and a decision was made to invade Canada. In April, 1866, a raid was launched against New Brunswick. It proved unsuccessful, and another raid was attempted on June 1, 1866, this time in Ridgeway, near Fort Erie, Ontario. The Canadian militiamen were defeated, but the Fenians subsequently withdrew. A third incident occurred on June 7, this time at Missisquoi Bay in Quebec, when the Fenians crossed the border, remained there for 2 days, and withdrew. A failed uprising in Ireland in 1867 signaled the demise of the movement. The Fenian threat helped to promote a sense of union among Canadians and provided an incentive for Confederation.
Resumo:
The Fenians were a group intent on securing Irish independence from England. The movement had its origins in Ireland in1857, under the leadership of James Stephens, with the assistance of John O'Mahony, an American who had raised funds for the cause. The American branch of this movement was especially successful, having raised $500 000 and enlisting about 10 000 American Civil War veterans. The group split into two separate factions, one desiring an invasion of Canada and the other preferring an uprising in Ireland. It soon became apparent that an uprising in Ireland was not imminent, and a decision was made to invade Canada. In April, 1866, a raid was launched against New Brunswick. It proved unsuccessful, and another raid was attempted on June 1, 1866, this time in Ridgeway, near Fort Erie, Ontario. The Canadian militiamen were defeated, but the Fenians subsequently withdrew. A third incident occurred on June 7, this time at Missisquoi Bay in Quebec, when the Fenians crossed the border, remained there for 2 days, and withdrew. A failed uprising in Ireland in 1867 signaled the demise of the movement. The Fenian threat helped to promote a sense of union among Canadians and provided an incentive for Confederation.
Resumo:
Alice au pays des merveilles et Nietzsche n'ont en commun ni la dentelle ni la chanson. Quelque chose de beaucoup plus fort les unit toutefois; nous le découvrirons peut-être ce jour où voleront les cochons. Ou à la fin de cette pièce, selon le bon vouloir des principaux-ales intéressé-e-s. Pendant ce temps, du fin fond de leur enclos, ils et elles n'en peuvent plus d'attendre. Leur salut ? L'heure du glas ? Leur heure de gloire ? Grands incapables, pugilistes décadents qui se tuent à ne pas se tuer, se déchaînent dans le verbiage, s'érigeant malgré eux contre toute forme de verve. Combattre cet Autre qui s'immisce insidieusement en soi et qui conduit à la perte du moi. C'est dans une folle lucidité que les égos se dérangent sans échanger, s'attaquent sans s'atteindre, hurlent sans être entendus, dans l'espoir, peut-être, de se réveiller in the land of Nod. Comme l’indique le titre, Chroniques de maux (de l’extrême ordinaire) met en scène une suite de chroniques dans lesquelles les principaux-ales intéressé-e-s témoignent de leur mal-être, et ce, à travers l’exploration de lieux communs. La dramaturgie tente, entre autres, de mettre en place une poésie de l’invective et de l’humour; une esthétique du trash-talking et de la logorrhée. Une importance particulière est accordée au rythme et au langage. L’atmosphère alterne résolument lourdeur et ludisme. La pièce Rouge Gueule, d'Étienne Lepage, présente une mécanique visant manifestement à « attaquer » l'Autre, qu’il s’agisse d’un personnage ou du lecteur-spectateur. Les attaques se perpètrent d'une part par un humour cru, influencé par la culture populaire, le trivial; un humour qui fonctionne de manière plutôt classique en convoquant des procédés aisément repérables et sans cesse réutilisés par l'auteur. D’autre part, la mécanique de « combat » se manifeste par l'invective, ainsi que par une violence caractérisée, du début à la fin, par un manque dans la motivation des actions. Ainsi, l’étude Attaques à vide. Bousculer la situation théâtrale au confluent de l’humour et la violence s’intéresse à Rouge Gueule, aux relations qu'entretiennent l’humour et l'univers brutal de la pièce, dans la perspective où l’humour est inextricablement lié à la violence. Une attention particulière est portée sur le personnage type de Lepage de même que sur l’esthétique de « l'arsenal » trash. Cette dernière est analysée afin de mieux circonscrire les attaques : sont-elles des moyens, et le cas échéant, pour parvenir à quelle fin puisque la fable, et donc la « quête », dans le théâtre contemporain est souvent remise en question. Cette étude verra comment les attaques « à vide », sont, chez Lepage, la force motrice de ce que Hans-Thies Lehmann nomme la « situation théâtrale ».
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This thesis presents the methodology of linking Total Productive Maintenance (TPM) and Quality Function Deployment (QFD). The Synergic power ofTPM and QFD led to the formation of a new maintenance model named Maintenance Quality Function Deployment (MQFD). This model was found so powerful that, it could overcome the drawbacks of TPM, by taking care of customer voices. Those voices of customers are used to develop the house of quality. The outputs of house of quality, which are in the form of technical languages, are submitted to the top management for making strategic decisions. The technical languages, which are concerned with enhancing maintenance quality, are strategically directed by the top management towards their adoption of eight TPM pillars. The TPM characteristics developed through the development of eight pillars are fed into the production system, where their implementation is focused towards increasing the values of the maintenance quality parameters, namely overall equipment efficiency (GEE), mean time between failures (MTBF), mean time to repair (MTIR), performance quality, availability and mean down time (MDT). The outputs from production system are required to be reflected in the form of business values namely improved maintenance quality, increased profit, upgraded core competence, and enhanced goodwill. A unique feature of the MQFD model is that it is not necessary to change or dismantle the existing process ofdeveloping house ofquality and TPM projects, which may already be under practice in the company concerned. Thus, the MQFD model enables the tactical marriage between QFD and TPM.First, the literature was reviewed. The results of this review indicated that no activities had so far been reported on integrating QFD in TPM and vice versa. During the second phase, a survey was conducted in six companies in which TPM had been implemented. The objective of this survey was to locate any traces of QFD implementation in TPM programme being implemented in these companies. This survey results indicated that no effort on integrating QFD in TPM had been made in these companies. After completing these two phases of activities, the MQFD model was designed. The details of this work are presented in this research work. Followed by this, the explorative studies on implementing this MQFD model in real time environments were conducted. In addition to that, an empirical study was carried out to examine the receptivity of MQFD model among the practitioners and multifarious organizational cultures. Finally, a sensitivity analysis was conducted to find the hierarchy of various factors influencing MQFD in a company. Throughout the research work, the theory and practice of MQFD were juxtaposed by presenting and publishing papers among scholarly communities and conducting case studies in real time scenario.
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En los últimos años en Colombia se ha visto un crecimiento exponencial de muchos negocios que son nuevos para el Mercado Colombiano y en especial para el consumidor. Esto es el resultado de una sostenibilidad y perdurabilidad de compañías que son factores importantes para un negocio durante tiempos difíciles. Pero hay muchos componentes que son necesarios para conseguir los logros financieros y económicos esperados. Las compañías siempre están en la búsqueda de desarrollar un modelo de crecimiento exitoso para establecer un nombre y un modelo de negocio en el largo plazo. En este caso en particular, existe una compañía Colombiana llamada BODYTECH, que empezó como un negocio pequeño y ahora es una de los centros deportivos número uno de Colombia y uno de los más importantes de Latinoamérica. Los fundadores de BODYTECH lograron crear una idea de negocio completamente nueva para un mercado que nunca había visto algo parecido. Aprovecharon la oportunidad en un sector que nunca había sido explotado de esa manera antes y se convirtieron en los mejores en lo que hacen creando un nombre reconocido a nivel nacional y un excelente lugar de trabajo. Todo lo mencionado anteriormente hacen de BODYTECH una de las compañías más admiradas y consolidadas en Colombia y Latinoamérica.
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Stora idrottsevenemang är till stor del beroende av de intäkter som kommer från sponsrandeföretag. Inför skid-VM i Falun 2015 startade organisationen Beyond Skiing Foundation ABett projekt i form av ett sponsornätverk. Projektet kom att kallas Beyond Skiing och syftet varatt försöka locka regionala- företag, kommuner och organisationer att sponsra skid-VM.Tanken med sponsornätverket var att ge ett värde till projektets medlemmar som ville varamed och sponsra skid-VM, men som inte ville betala den summa pengar som krävdes för attbli huvudsponsorer till evenemanget.Syftet med denna undersökning är att förklara varför en heterogen grupp sponsorer utspriddaöver en stor region ingick i ett regionalt sponsornätverk. Urvalet bestod av medlemmarna iBeyond Skiing. Vidare gjordes ett urval att medlemmarna skulle vara lokaliserade i Dalarna,men utanför Falun. Anledningen till varför regionala sponsorer utan direkt geografiskkoppling till Falun valdes, var att kopplingen mellan deras sponsring av skid-VM kan påförhand ses som mer komplex och onaturlig jämfört med sponsorer från Falun, eftersomsponsring i mindre skala tenderar att röra samarbeten med sponsrade enheter inom samma ort.Data till studien samlades in genom fem kvalitativa telefonintervjuer. Resultatet indikerar påatt medlemmarna i Beyond Skiing hade tydliga kommersiella mål med sin sponsring av skid-VM och att sponsra endast genom goodwill var i detta fall mindre förekommande. Studien harvisat att sponsringssamarbetes specifika erbjudanden och regionala motiv har varit tvåbidragande orsaker till varför sponsorerna ville sponsra skid-VM. Särskilt nöjda varsponsorerna med nätverksträffarna som Beyond Skiing Foundation anordnade förmedlemmarna inom Beyond Skiing.