903 resultados para Requisite management characteristics


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A gestão da marca, enquanto elemento distintivo organizacional, progressivamente, merece atenção especial no mundo dos negócios. Ativo intangível de especial significância cuja gestão profissional é essencial para a construção de sinergias com os objetivos organizacionais e implementação de estratégias de negócio. Este artigo tem como objetivo analisar características inerentes à gestão da marca “Vinho do Porto”, destacando a perspectiva da “marca-país” e relevância da gestão desta como vantagem competitiva, para o produto e país de modo geral, particularmente, num ambiente em que as externalidades positivas são estimuladas, no âmbito do arranjo produtivo. A coleta de dados baseou-se na observação – durante período de vivência em Portugal por um dos autores –, informações levantadas em Institutos relacionados ao Vinho do Porto, empresas comerciantes, e obras publicadas sobre o Vinho. A análise baseou-se em referencial relacionado à gestão de marcas, publicidade, posicionamento e clusters. Destacam-se os esforços das empresas na divulgação da marca no mercado global, Institutos envolvidos e até mesmo do governo, por se tratar de um produto não só gerador de muitos empregos diretos e indiretos, mas um efetivo instrumento de difusão da marca-país/Portugal, além fronteiras.

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We analyzed six apiaries in several natural environments with a Mediterranean ecosystem in Madrid, central Spain, in order to understand how landscape and management characteristics may influence apiary health and bee production in the long term. We focused on five criteria (habitat quality, landscape heterogeneity, climate, management and health), as well as 30 subcriteria, and we used the analytic hierarchy process (AHP) to rank them according to relevance. Habitat quality proved to have the highest relevance, followed by beehive management. Within habitat quality, the following subcriteria proved to be most relevant: orographic diversity, elevation range and important plant species located 1.5 km from the apiary. The most important subcriteria under beehive management were honey production, movement of the apiary to a location with a higher altitude and wax renewal. Temperature was the most important subcriterion under climate, while pathogen and Varroa loads were the most significant under health. Two of the six apiaries showed the best values in the AHP analysis and showed annual honey production of 70 and 28 kg/colony. This high productivity was due primarily to high elevation range and high orographic diversity, which favored high habitat quality. In addition, one of these apiaries showed the best value for beehive management, while the other showed the best value for health, reflected in the low pathogen load and low average number of viruses. These results highlight the importance of environmental factors and good sanitary practices to maximize apiary health and honey productivity.

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The narrative section of annual reports has considerable value to its user groups, such as financial analysts and investors (Tiexiera, 2004; Barlett and Chandler, 1997, IASB, 2006). This narrative section including chairpersons’/presidents’ statement contains twice the quantity of information than the financial statements section (Smith and Taffler, 2000). However, the abundance of information does not necessarily enhance the quality of such information (IASB, 2006). This issue of qualitative characteristics has been long foregone by researchers. This issue has attracted the attention of IASB (2006). Following the dearth in research in regard to qualitative characteristics of reporting this paper explores whether investors’ required qualitative characteristics as outlined by the IASB (2006) have been satisfied in management commentary section of New Zealand companies’ annual reports. Our result suggests that the principal stakeholders’, that is, investors’ qualitative characteristics requirements have been partially met in this section of annual reports. The qualitative characteristic of ‘relevance’ and ‘supportability’ have been satisfied in more annual reports compared to that of ‘balance’ and ‘comparability.’

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This study explores the relationship between the qualities of an information system and management accounting adaptability (MAA) and effectiveness in firms. Design/methodology/approach I develop and empirically test a model where the qualities of the information system and management accounting effectiveness are mediated by MAA. Findings Information system flexibility (ISF) and shared knowledge had a significant and positive correlation with MAA, which in turn had a positive and significant correlation with management accounting effectiveness. There was also a moderation effect of ISF on the correlation betweeen information system integration and MAA. Research implications Information system integration may not lead to management accounting stability, but the lack of flexibility of a system and a lack of cooperation between the stakeholders might lead to its stagnation. Practical implications Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing and future systems. Originality/value The study extends the discourse on the interaction between management accounting and information systems by exploring the role of a number of factors that drive MAA.

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We summarize the life history characteristics of silvergray rockfish (Sebastes brevispinis) based on commercial fishery data and biological samples from British Columbia waters. Silvergray rockfish occupy bottom depths of 100−300 m near the edge of the continental shelf. Within that range, they appear to make a seasonal movement from 100−200 m in late summer to 180−280 m in late winter. Maximum observed age in the data set was 81 and 82 years for females and males, respectively. Maximum length and round weight was 73 cm and 5032 g for females and 70 cm and 3430 g for males. The peak period of mating lasted from December to February and parturition was concentrated from May to July. Both sexes are 50% mature by 9 or 10 years and 90% are mature by age 16 for females and age 13 years for males. Fecundity was estimated from one sample of 132 females and ranged from 181,000 to 1,917,000 oocytes and there was no evidence of batch spawning. Infection by the copepod parasite Sarcotaces arcticus appears to be associated with lower fecundity. Sexual maturation appears to precede recruitment to the trawl fishery; thus spawning stock biomass per recruit analysis (SSB/R) indicates that a F50% harvest target would correspond to an F of 0.072, 20% greater than M (0.06). Fishery samples may bias estimates of age at maturity but a published meta-data analysis, in conjunction with fecundity data, independently supports an early age of maturity in relation to recruitment. Although delayed recruitment to the fishery may provide more resilience to exploitation, managers may wish to forego maximizing economic yield from this species. Silvergray rockfish are a relatively minor but unavoidable part of the multiple species trawl catch. Incorrectly “testing” the resilience of one species may cause it to be the weakest member of the specie

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Yellowfin sole, Pleuronectes asper, is the second most abundant flatfish in the North Pacific Ocean and is most highly concentrated in the eastern Bering Sea. It has been a target species in the eastern Bering Sea since the mid-1950's, initially by foreign distant-water fisheries but more recently by U.S. fisheries. Annual commercial catches since 1959 have ranged from 42,000 to 554,000 metric tons (t). Yellowfin sole is a relatively small flatfish averaging about 26 cm in length and 200 g in weight in commercial catches. It is distributed from nearshore waters to depths of about 100 m in the eastern Bering Sea in summer, but moves to deeper water in winter to escape sea ice. Yellowfin sole is a benthopelagic feeder. It is a longlived species (>20 years) with a correspondingly low natural mortality rate estimated at 0.12. After being overexploited during the early years of the fishery and suffering a substantial decline in stock abundance, the resource has recovered and is currently in excellent condition. The biomass during the 1980's may have been as high as, if not higher than, that at the beginning of the fishery. Based on results of demersal trawl surveys and two age structured models, the current exploitable biomass has been estimated to range between 1.9 and 2.6 million t. Appropriate harvest strategies were investigated under a range of possible recruitment levels. The recommended harvest level was calculated by multiplying the yield derived from the FOI harvest level (161 g at F = 0.14) hy an average recruitment value resulting in a commercial harvest of 276,900 t, or about 14% of the estimated exploitable biomass.

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Nile perch, Lates niloticus Linnaeus, 1758, is a predatory fish of high commercial and recreational value. It can grow to a length of 2 m and a weight of 200 kg. In Uganda, Nile perch was originally found only in Lake Albert and the River Nile below Murchison Falls. The species is, however, widely distributed in Africa, occurring in the Nile system below Murchison Falls, the Congo, Niger, Volta, Senegal and in Lakes Chad and Turkana (Greenwood 1966).

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The purpose of this study was to examine the challenges of integrating an asthma disease management (DM) program into a primary care setting from the perspective of primary care practitioners. A second goal was to examine whether barriers differed between urban-based and nonurban-based practices. Using a qualitative design, data were gathered using focus groups in primary care pediatric practices. A purposeful sample included an equal number of urban and nonurban practices. Participants represented all levels in the practice setting. Important themes that emerged from the data were coded and categorized. A total of 151 individuals, including physicians, advanced practice clinicians, registered nurses, other medical staff, and nonmedical staff participated in 16 focus groups that included 8 urban and 8 nonurban practices. Content analyses identified 4 primary factors influencing the implementation of a DM program in a primary care setting. They were related to providers, the organization, patients, and characteristics of the DM program. This study illustrates the complexity of the primary care environment and the challenge of changing practice in these settings. The results of this study identified areas in a primary care setting that influence the adoption of a DM program. These findings can assist in identifying effective strategies to change clinical behavior in primary care practices. © 2008 Mary Ann Liebert, Inc.