782 resultados para Open clusters and associations: individual: 30 Doradus


Relevância:

100.00% 100.00%

Publicador:

Resumo:

Une étude de terrain a été accomplie dans le milieu associatif immigrant féminin de Montréal afin d’investiguer le rôle que peut avoir la participation à une association de femmes immigrantes quant à l’intégration de celles-ci à leur nouvelle société. Deux associations ont été ciblées pour cette étude : le Centre Femmes du monde à Côte-des-Neiges et le Comité des femmes des communautés culturelles, issu de la Fédération des femmes du Québec. Le premier est un organisme communautaire de quartier et le second, un groupe de défense et de revendication de droits des femmes immigrantes, à l’échelle de la province. Une période d’observation participante s’échelonnant de février 2007 à juin 2008 ainsi que 21 entrevues individuelles auprès de participantes ont été réalisées. L’analyse de ces données montre que la participation contribue, d’une manière tantôt similaire, tantôt distincte à l’intérieur des deux espaces de participation, à différentes dimensions de l’intégration des participantes : l’adaptation fonctionnelle, l’intégration sociale et plus particulièrement l’intégration symbolique. L’aspect symbolique de l’intégration, discuté en profondeur dans ce mémoire, sous-tend les idées de développement d’un sentiment d’appartenance et de reconnaissance sociale à la fois individuelle et collective des femmes immigrantes à l’intérieur de leur nouvelle société.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Contexte: L'obésité chez les jeunes représente aujourd’hui un problème de santé publique à l’échelle mondiale. Afin d’identifier des cibles potentielles pour des stratégies populationnelles de prévention, les liens entre les caractéristiques du voisinage, l’obésité chez les jeunes et les habitudes de vie font de plus en plus l’objet d’études. Cependant, la recherche à ce jour comporte plusieurs incohérences. But: L’objectif général de cette thèse est d’étudier la contribution de différentes caractéristiques du voisinage relativement à l’obésité chez les jeunes et les habitudes de vie qui y sont associées. Les objectifs spécifiques consistent à: 1) Examiner les associations entre la présence de différents commerces d’alimentation dans les voisinages résidentiels et scolaires des enfants et leurs habitudes alimentaires; 2) Examiner comment l’exposition à certaines caractéristiques du voisinage résidentiel détermine l’obésité au niveau familial (chez le jeune, la mère et le père), ainsi que l’obésité individuelle pour chaque membre de la famille; 3) Identifier des combinaisons de facteurs de risque individuels, familiaux et du voisinage résidentiel qui prédisent le mieux l’obésité chez les jeunes, et déterminer si ces profils de facteurs de risque prédisent aussi un changement dans l’obésité après un suivi de deux ans. Méthodes: Les données proviennent de l’étude QUALITY, une cohorte québécoise de 630 jeunes, âgés de 8-10 ans au temps 1, avec une histoire d’obésité parentale. Les voisinages de 512 participants habitant la Région métropolitaine de Montréal ont été caractérisés à l’aide de : 1) données spatiales provenant du recensement et de bases de données administratives, calculées pour des zones tampons à partir du réseau routier et centrées sur le lieu de la résidence et de l’école; et 2) des observations menées par des évaluateurs dans le voisinage résidentiel. Les mesures du voisinage étudiées se rapportent aux caractéristiques de l’environnement bâti, social et alimentaire. L’obésité a été estimée aux temps 1 et 2 à l’aide de l’indice de masse corporelle (IMC) calculé à partir du poids et de la taille mesurés. Les habitudes alimentaires ont été mesurées au temps 1 à l'aide de trois rappels alimentaires. Les analyses effectuées comprennent, entres autres, des équations d'estimation généralisées, des régressions multiniveaux et des analyses prédictives basées sur des arbres de décision. Résultats: Les résultats démontrent la présence d’associations avec l’obésité chez les jeunes et les habitudes alimentaires pour certaines caractéristiques du voisinage. En particulier, la présence de dépanneurs et de restaurants-minutes dans le voisinage résidentiel et scolaire est associée avec de moins bonnes habitudes alimentaires. La présence accrue de trafic routier, ainsi qu’un faible niveau de prestige et d’urbanisation dans le voisinage résidentiel sont associés à l’obésité familiale. Enfin, les résultats montrent qu’habiter un voisinage obésogène, caractérisé par une défavorisation socioéconomique, la présence de moins de parcs et de plus de dépanneurs, prédit l'obésité chez les jeunes lorsque combiné à la présence de facteurs de risque individuels et familiaux. Conclusion: Cette thèse contribue aux écrits sur les voisinages et l’obésité chez les jeunes en considérant à la fois l'influence potentielle du voisinage résidentiel et scolaire ainsi que l’influence de l’environnement familial, en utilisant des méthodes objectives pour caractériser le voisinage et en utilisant des méthodes statistiques novatrices. Les résultats appuient en outre la notion que les efforts de prévention de l'obésité doivent cibler les multiples facteurs de risque de l'obésité chez les jeunes dans les environnements bâtis, sociaux et familiaux de ces jeunes.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Porcine reproductive and respiratory syndrome (PRRS) is an economically devastating viral disease affecting the swine industry worldwide. The etiological agent, PRRS virus (PRRSV), possesses a RNA viral genome with nine open reading frames (ORFs). The ORF1a and ORF1b replicase-associated genes encode the polyproteins pp1a and pp1ab, respectively. The pp1a is processed in nine non-structural proteins (nsps): nsp1a, nsp1b, and nsp2 to nsp8. Proteolytic cleavage of pp1ab generates products nsp9 to nsp12. The proteolytic pp1a cleavage products process and cleave pp1a and pp1ab into nsp products. The nsp9 to nsp12 are involved in virus genome transcription and replication. The 30 end of the viral genome encodes four minor and three major structural proteins. The GP2a, GP3 and GP4 (encoded by ORF2a, 3 and 4), are glycosylated membrane associated minor structural proteins. The fourth minor structural protein, the E protein (encoded by ORF2b), is an unglycosylated membrane associated protein. The viral envelope contains two major structural proteins: a glycosylated major envelope protein GP5 (encoded by ORF5) and an unglycosylated membrane M protein (encoded by ORF6). The third major structural protein is the nucleocapsid N protein (encoded by ORF7). All PRRSV non-structural and structural proteins are essential for virus replication, and PRRSV infectivity is relatively intolerant to subtle changes within the structural proteins. PRRSV virulence is multigenic and resides in both the non-structural and structural viral proteins. This review discusses the molecular characteristics, biological and immunological functions of the PRRSV structural and nsps and their involvement in the virus pathogenesis.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The topology as the product set with a base chosen as all products of open sets in the individual spaces. This topology is known as box topology. The main objective of this study is to extend the concept of box products to fuzzy box products and to obtain some results regarding them. Owing to the fact that box products have plenty of applications in uniform and covering properties, here made an attempt to explore some inter relations of fuzzy uniform properties and fuzzy covering properties in fuzzy box products. Even though the main focus is on fuzzy box products, some brief sketches regarding hereditarily fuzzy normal spaces and fuzzy nabla product is also provided. The main results obtained include characterization of fuzzy Hausdroffness and fuzzy regularity of box products of fuzzy topological spaces. The investigation of the completeness of fuzzy uniformities in fuzzy box products proved that a fuzzy box product of spaces is fuzzy topologically complete if each co-ordinate space is fuzzy topologically complete. The thesis also prove that the fuzzy box product of a family of fuzzy α-paracompact spaces is fuzzy topologically complete. In Fuzzy box product of hereditarily fuzzy normal spaces, the main result obtained is that if a fuzzy box product of spaces is hereditarily fuzzy normal ,then every countable subset of it is fuzzy closed. It also deals with the notion of fuzzy nabla product of spaces which is a quotient of fuzzy box product. Here the study deals the relation connecting fuzzy box product and fuzzy nabla product

Relevância:

100.00% 100.00%

Publicador:

Resumo:

We present a theory which permits for the first time a detailed analysis of the dependence of the absorption spectrum on atomic structure and cluster size. Thus, we determine the development of the collective excitations in small clusters and show that their broadening depends sensitively on the tomic structure, in particular at the surface. Results for Hg_n^+ clusters show that the plasmon energy is close to its jellium value in the case of spherical-like structures, but is in general between w_p/ \wurzel{3} and w_p/ \wurzel{2} for compact clusters. A particular success of our theory is the identification of the excitations contributing to the absorption peaks.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

The ionization potential of small Hg_n clusters has been calculated. For the first time good agreement with experimental results has been obtained. It is shown that interatomic Coulomb interactions are important. The energy of Hg_n^+ is calculated using the unrestricted inhomogeneous Hartree-Fock approximation. As a consequence of a change in the charge distribution in Hg_n^+ , we obtain an abrupt change in the slope of the ionization potential at the critical cluster size n_cr ~ 14. The presented results are expected to be valid for covalent clusters in between ionized van der Waals clusters and metallic clusters.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Livestock production contributes substantially to the livelihoods of poor rural farmers in Pakistan; strengthening pastoral communities plays an imperative role in the country’s thrive for poverty alleviation. Intestinal helminths constitute a major threat for pastoral livestock keepers in the whole country because chronic infestation leads to distinct losses in livestock productivity, particularly the growth of young animals. Synthetic anthelmintics have long been considered the only effective way of controlling this problem but high prices, side effects and chemical residues/toxicity problems, or development of resistance, lead to their very limited use in many pastoral systems. Additionally, poor pastoralists in remote areas of Pakistan hardly have access to appropriate anthelmintic drugs, which are also relatively expensive due to the long routes of transportation. The search for new and more sustainable ways of supporting livestock keepers in remote areas has given rise to studies of ethno-botanicals or traditional plant-based remedies to be used in livestock health care. Plant-based remedies are cheap or free of cost, environmentally safe and generally create no problem of drug resistance; they thus might substitute allopathic drugs. Furthermore, these remedies are easily available in remote areas and simple to prepare and/or administer. Cholistan desert is a quite poor region of Pakistan and the majority of its inhabitants are practicing a nomadic life. The region’s total livestock population (1.29 million heads) is almost twice that of the human population. Livestock husbandry is the primordial occupation of the communities and traditionally wealth assessment was based on the number of animals, especially goats and sheep, owned by an individual. Fortunately, about 60% of this desert region is richly endowed with highly adapted grasses, shrubs and trees. This natural flora has a rich heritage of scientifically unexplored botanical pharmacopoeia. Against this background, the present research project that was conducted under the umbrella of the International Center for Development and Decent Work at Kassel University, focused on a development aspect: in the Cholistan desert region it was firstly examined how pastoralists manage their livestock, which major health problems they face for the different animal species, and which of the naturally occurring plants they use for the treatment of animal diseases (Chapter 2). For this purpose, a baseline survey was carried out across five locations in Cholistan, using a structured questionnaire to collect data from 100 livestock farmers (LF) and 20 local healers (LH). Most of LF and LH were illiterate (66%; 70%). On average, LH had larger herds (109 animals) than LF (85 animals) and were more experienced in livestock husbandry and management. On average LF spent about 163 Euro per year on the treatment of their livestock, with a huge variability in expenditures. Eighty-six traditional remedies based on 64 plants belonging to 43 families were used. Capparaceae was the botanical family with the largest number of species used (4), followed by Chenopodiaceae, Poaceae, Solanaceae and Zygophyllaceae (3). The plants Capparis decidua (n=55 mentions), Salsola foetida (n=52), Suaeda fruticosa (n=46), Haloxylon salicornicum (n=42) and Haloxylon recurvum (n=39) were said to be most effective against the infestations with gastrointestinal parasites. Aerial parts (43%), leaves (26%), fruits (9%), seeds and seed oils (9%) were the plant parts frequently used for preparation of remedies, while flowers, roots, bulbs and pods were less frequently used (<5%). Common preparations were decoction, jaggery and ball drench; oral drug administration was very common. There was some variation in the doses used for different animal species depending on age, size and physical condition of the animal and severity of the disease. In a second step the regionally most prevalent gastrointestinal parasites of sheep and goats were determined (Chapter 3) in 500 animals per species randomly chosen from pastoral herds across the previously studied five localities. Standard parasitological techniques were applied to identify the parasites in faecal samples manually collected at the rectum. Overall helminth prevalence was 78.1% across the 1000 animals; pure nematode infestations were most prevalent (37.5%), followed by pure trematode (7.9%), pure cestode (2.6%) and pure protozoa infestations (0.8%). Mixed infestations with nematodes and trematodes occurred in 6.4% of all animals, mixed nematode-cestode infestations in 3.8%, and all three groups were found in 19.1% of the sheep and goats. In goats more males (81.1%) than females (77.0%) were infested, the opposite was found in sheep (73.6% males, 79.5% females). Parasites were especially prevalent in suckling goats (85.2%) and sheep (88.5%) and to a lesser extent in young (goats 80.6%, sheep 79.3%) and adult animals (goats 72.8%, sheep 73.8%). Haemonchus contortus, Trichuris ovis and Paramphistomum cervi were the most prevalent helminths. In a third step the in vitro anthelmintic activity of C. decidua, S. foetida, S. fruticosa, H. salicornicum and H. recurvum (Chapter 2) was investigated against adult worms of H. contortus, T. ovis and P. cervi (Chapter 3) via adult motility assay (Chapter 4). Various concentrations ranging from 7.8 to 500 mg dry matter/ml of three types of extracts of each plant, i.e. aqueous, methanol, and aqueous-methanol (30:70), were used at different time intervals to access their anthelmintic activity. Levamisol (0.55 mg/ml) and oxyclozanide (30 mg/ml) served as positive and phosphate-buffered saline as negative control. All extracts exhibited minimum and maximum activity at 2 h and 12 h after parasite exposure; the 500 mg/ml extract concentrations were most effective. Plant species (P<0.05), extract type (P<0.01), parasite species (P<0.01), extract concentration (P<0.01), time of exposure (P<0.01) and their interactions (P<0.01) had significant effects on the number of immobile/dead helminths. From the comparison of LC50 values it appeared that the aqueous extract of C. decidua was more potent against H. contortus and T. ovis, while the aqueous extract of S. foetida was effective against P. cervi. The methanol extracts of H. recurvum were most potent against all three types of parasites, and its aqueous-methanol extract was also very effective against T. ovis and P. cervi. Based on these result it is concluded that the aqueous extract of C. decidua, as well as the methanol and aqueous-methanol extract of H. recurvum have the potential to be developed into plant-based drugs for treatment against H. contortus, T. ovis and P. cervi infestations. Further studies are now needed to investigate the in vivo anthelmintic activity of these plants and plant extracts, respectively, in order to develop effective, cheap and locally available anthelmintics for pastoralists in Cholistan and neighboring desert regions. This will allow developing tangible recommendations for plant-based anthelminthic treatment of sheep and goat herds, and by this enable pastoralists to maintain healthy and productive flocks at low costs and probably even manufacture herbal drugs for marketing on a regional scale.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

La presente investigación tiene por objeto considerar los cluster en la industria farmacéutica Colombiana, como un mecanismo para la disminución de los sobrecostos de los medicamentos, que han impactado de forma importante, entre otras causas, al sistema de salud, con unos recobros (por concepto de medicamentos No POS) que superan el billón de pesos, situación que dada la crisis que enfrenta al respecto, el Estado Colombiano, ha propuesto una quinta reforma que cursa actualmente en el Congreso de la República. Se trata de una investigación cualitativa tipo estudio de caso, en la que se presenta el modelo Colombiano de Salud y las cifras de recobros de las Empresas Prestadoras de Servicios de Salud (EPS), cantidad que representó el 0.4% del PIB (Producto Interno Bruto) en el 2009. Para tal fin se analizará el comportamiento de los recobros durante el año 2012, en cuarenta y una (41) EPS reconocidas del sector. Subsecuentemente se estudian las diferentes estrategias para la generación de economías de escala y dentro de ellas, los clusters como un posible modelo a seguir hacia la disminución de estos costos en salud, se analizan sus componentes y su posible constitución dentro del entorno Colombiano. Al final del estudio se establece como conclusión, que existen suficiente evidencia para apoyar la implementación de un cluster farmacéutico dentro del territorio Colombiano.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

To identify and describe the sociodemographic and nutritional characteristics associated with neurobehavioral development among young children living in three communities in the northeastern Andean region of Cayambe-Tabacundo, Ecuador. Women in the study communities who had a child 3 to 61 months of age completed a questionnaire about maternal and child health and sociodemographic characteristics. The Ages and Stages Questionnaire (ASQ) was directly administered to 283 children by two trained interviewers. Growth measurements and a hemoglobin finger-prick blood test were obtained in 2003–2004. Prevalence of developmental delay was calculated, and associations between child development and maternal, child, and household characteristics were explored. High frequencies of developmental delay were observed. Children 3 to 23 months old displayed delay in gross motor skills (30.1%), and children 48 to 61 months old displayed delay in problem-solving skills (73.4%) and fine motor skills (28.1%). A high frequency of both anemia (60.4%) and stunting (53.4%) was observed for all age groups. Maternal educational level was positively associated with communication and problem-solving skills, and monthly household income was positively associated with communication, gross motor, and problem-solving skills. The results suggest a high prevalence of developmental delay and poor child health in this population. Child health status and the child’s environment may contribute to developmental delay in this region of Ecuador, but sociodemographic factors affecting opportunities for stimulation may also play a role. Research is needed to identify what is causing high percentages of neurobehavioral developmental delay in this region of Ecuador.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

We examine the motion of the ground surface on the Soufriere Hills Volcano, Montserrat between 1998 and 2000 using radar interferometry (InSAR). To minimise the effects of variable atmospheric water vapour on the InSAR measurements we use independently-derived measurements of the radar path delay from six continuous GPS receivers. The surfaces providing a measurable inter-ferometric signal are those on pyroclastic flow deposits, mainly emplaced in 1997. Three types of surface motion can be discriminated. Firstly, the surfaces of thick, valley-filling deposits subsided at rates of 150-120 mm/year in the year after emplacement to 50-30 mm/year two years later. This must be due to contraction and settling effects during cooling. The second type is the near-field motion localised within about one kilometre of the dome. Both subsidence and uplift events are seen and though the former could be due to surface gravitational effects, the latter may reflect shallow (< 1 km) pressurisation effects within the conduit/dome. Far-field motions of the surface away from the deeply buried valleys are interpreted as crustal strains. Because the flux of magma to the surface stopped from March 1998 to November 1999 and then resumed from November 1999 through 2000, we use InSAR data from these two periods to test the crustal strain behaviour of three models of magma supply: open, depleting and unbalanced. The InSAR observations of strain gradients of 75-80 mm/year/krn uplift during the period of quiescence on the western side of the volcano are consistent with an unbalanced model in which magma supply into a crustal magma chamber continues during quiescence, raising chamber pressure that is then released upon resumption of effusion. GPS motion vectors agree qualitatively with the InSAR displacements but are of smaller magnitude. The discrepancy may be due to inaccurate compensation for atmospheric delays in the InSAR data. (c) 2005 Elsevier B.V. All rights reserved.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Purpose: Vergence and accommodation studies often use adult participants with experience of vision science. Reports of infant and clinical responses are generally more variable and of lower gain, with the implication that differences lie in immaturity or sub-optimal clinical characteristics but expert/naïve differences are rarely considered or quantified. Methods: Sixteen undergraduates, naïve to vision science, were individually matched by age, visual acuity, refractive error, heterophoria, stereoacuity and near point of accommodation to second- and third-year orthoptics and optometry undergraduates (‘experts’). Accommodation and vergence responses were assessed to targets moving between 33 cm, 50 cm, 1 m and 2 m using a haploscopic device incorporating a PlusoptiX SO4 autorefractor. Disparity, blur and looming cues were separately available or minimised in all combinations. Instruction set was minimal. Results: In all cases, vergence and accommodation response slopes (gain) were steeper and closer to 1.0 in the expert group (p = 0.001), with the largest expert/naïve differences for both vergence and accommodation being for near targets (p = 0.012). For vergence, the differences between expert and naïve response slopes increased with increasingly open-loop targets (linear trend p = 0.025). Although we predicted that proximal cues would drive additional response in the experts, the proximity-only cue was the only condition that showed no statistical effect of experience. Conclusions: Expert observers provide more accurate responses to near target demand than closely matched naïve observers. We suggest that attention, practice, voluntary and proprioceptive effects may enhance responses in experienced participants when compared to a more typical general population. Differences between adult reports and the developmental and clinical literature may partially reflect expert/naïve effects, as well as developmental change. If developmental and clinical studies are to be compared to adult normative data, uninstructed naïve adult data should be used.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Amphiphilic chitosan-based polymers (M-w < 20 kDa) self-assemble in aqueous media at low micromolar concentrations to give previously unknown micellar clusters of 100-300 nm in size. Micellar clusters comprise smaller 10-30 nm aggregates, and the nanopolarity/drug incorporation efficiency of their hydrophobic domains can be tailored by varying the degree of lipidic derivatization and molecular weight of the carbohydrate. The extent of drug incorporation by these novel micellar clusters is 1 order of magnitude higher than is seen with triblock copolymers, with molar polymer/drug ratios of 1:48 to 1:67. On intravenous injection, the pharmacodynamic activity of a carbohydrate propofol formulation is increased by 1 order of magnitude when compared to a commercial emulsion formulation, and on topical ocular application of a carbohydrate prednisolone formulation, initial drug aqueous humor levels are similar to those found with a 10-fold dose of prednisolone suspension.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Background: There is general agreement across all interested parties that a process of working together is the best way to determine which school or educational setting is right for an individual child with autism spectrum disorder. In the UK, families and local authorities both desire a constructive working relationship and see this as the best means by which to reach an agreement to determine where a child should be educated. It has been shown in published works 1 1. Batten and colleagues (Make schools make sense. Autism and education: the reality for families today; London: The National Autistic Society, 2006). View all notes that a constructive working relationship is not always achieved. Purpose: This small-scale study aims to explore the views of both parents and local authorities, focussing on how both parties perceive and experience the process of determining educational provision for children with autism spectrum disorders (ASD) within an English context. Sample, design and method: Parental opinion was gathered through the use of a questionnaire with closed and open responses. The questionnaire was distributed to two national charities, two local charities and 16 specialist schools, which offered the questionnaire to parents of children with ASD, resulting in an opportunity sample of 738 returned surveys. The views of local authority personnel from five local authorities were gathered through the use of semi-structured interviews. Data analyses included quantitative analysis of the closed response questionnaire items, and theme-based qualitative analysis of the open responses and interviews with local authority personnel. Results: In the majority of cases, parents in the survey obtained their first choice placement for their child. Despite this positive outcome, survey data indicated that parents found the process bureaucratic, stressful and time consuming. Parents tended to perceive alternative placement suggestions as financially motivated rather than in the best interests of the child. Interviews with local authority personnel showed an awareness of these concerns and the complex considerations involved in determining what is best for an individual child. Conclusions: This small-scale study highlights the need for more effective communication between parents of children with ASDs and local authority personnel at all stages of the process

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Research in the late 1980s showed that in many corporate real estates users were not fully aware of the full extent of their property holdings. In many cases, not only was the value of the holdings unknown, but there was uncertainty over the actual extent of ownership within the portfolio. This resulted in a large number of corporate occupiers reviewing their property holdings during the 1990s, initially to create a definitive asset register, but also to benefit from an more efficient use of space. Good management of corporately owned property assets is of equal importance as the management of other principal resources within the company. A comprehensive asset register can be seen as the first step towards a rational property audit. For the effective, efficient and economic delivery of services, it is vital that all property holdings are utilised to the best advantage. This requires that the property provider and the property user are both fully conversant with the value of the property holding and that an asset/internal rent/charge is made accordingly. The advantages of internal rent charging are twofold. Firstly, it requires the occupying department to “contribute” an amount to the business equivalent to the open market rental value of the space that it occupies. This prevents the treating of space as a free good and, as individual profit centres, each department will then rationalise its holdings to minimise its costs. The second advantage is from a strategic viewpoint. By charging an asset rent, the holding department can identify the performance of its real estate holdings. This can then be compared to an internal or external benchmark to help determine whether the company has adopted the most efficient tenure pattern for its properties. This paper investigates the use of internal rents by UK-based corporate businesses and explains internal rents as a form of transfer pricing in the context of management and responsibility accounting. The research finds that the majority of charging organisations introduced internal rents primarily to help calculate true profits at the business unit level. However, less than 10% of the charging organisations introduced internal rents primarily to capture the return on assets within the business. There was also a sizeable element of the market who had no plans to introduce internal rents. Here, it appears that, despite academic and professional views that internal rents are beneficial in improving the efficient use of property, opinion at the business and operational level has not universally accepted this proposition.

Relevância:

100.00% 100.00%

Publicador:

Resumo:

Housebuilding firms vary across the world in size and in the scope of their activities. This variety may seem surprising in an industry with open technologies and ease of entry. While market and technological factors may go some way to explain such differences, much of the causes of variation lie in dissimilarities in regulatory and institutional frameworks. These themes are explored through a comparative analysis of the structure of the residential development industry in Australia, the UK and the USA and in analysis of firm size hierarchies. The firm concentration ratio is much higher in the UK than the other two countries and the reasons may lie in the geography of the country but also in the peculiarities of its planning system.