Lettre de S. A. R. Monseigneur le duc d'Orléans, régent du royaume, à Mrs les intendans commissaires départis dans les provinces . Publiée par ses ordres dans chaque paroisse

[Acte royal. 1715-10-04. Paris]

Implementació dels mòduls SD i MM del sistema SAP R/3 en una empresa del sector metal·lúrgic

SAP R/3 és un software estàndard de gestió empresarial que engloba tots els processos iactivitats d’una companyia i permet el disseny de l’aplicació a les necessitats de l’empresa.Diferents avantatges, com ara disposar d’una base de dades única, han fet escollir aquestsistema a una empresa del sector metal•lúrgic com a eina de gestió:Aquest projecte té com a objecte la implantació de dos dels mòduls que inclou el sistemaSAP R/3, concretament el mòdul SD (Sales and Distribution), amb el qual es controlen lesvendes de l’empresa, i el mòdul MM (Material Management), mòdul amb el qual es controlatot el que fa referència als materials, la gestió d’estocs i tota la gestió de compres del’empresa

Tax incentives and direct support for R&D: What do firms use and why?

This paper studies whether firms' use of R&D subsidies and R&D tax incentives is correlated to two sources of underinvestment in R&D, financing constraints and appropriability. We find that financially constrained SMEs are less likely to use R&D tax credits and more likely to obtain subsidies. SMEs using legal methods to protect their intellectual property are more likely to use tax incentives. Results are ambiguous for large firms. For both having previous experience in R&D increases the likelihood of using tax incentives, while it reduces the likelihood of using exclusively subsidies, suggesting that the latter induce entry into R&D. Results imply that direct funding and tax credits do not have the same ability to address each source of R&D underinvestment, and that on average subsidies may be better suited than tax credits at least for SMEs. From a policy perspective these tools may be complements rather than substitutes.

Versión reducida del cuestionario CaMir (CaMir-R) para la evaluación del apego [Short version of CaMir questionnaire (CaMir-R) to assess attachment].

The CaMir is a questionnaire aimed at measuring attachment cognitions. It is based on subjects' evaluations of past and present attachment experiences and family functioning. It is a widely used tool both in research and in clinical settings. The aim of this study was to develop a short version of CaMir in Spanish (CaMir-R) and to obtain evidence about its validity and reliability in a sample of 676 adolescents (364 female and 312 male) belonging to different groups (clinical, maltreated, and community samples) with an age range between 13 and 19 years (M = 15.62, SD = 1.49). We examined its internal structure, convergent, and decision validity, the relationship between its dimensions and psychopathological symptoms, as well as its internal consistency and temporal stability. The CaMir-R included 7 factors whose internal consistency indexes ranged between 0.60 and 0.85. With the exception of the «Parental Permissiveness» dimension, which did not show good reliability, the results suggest that the CaMir-R provides a valid and reliable assessment of attachment representations and of the conception of family functioning.

Kalemia during combined therapy with an angiotensin converting enzyme inhibitor and a potassium-sparing diuretic.

Both angiotensin converting enzyme (ACE) inhibitors and potassium-sparing diuretics tend to increase serum potassium levels. This retrospective study was undertaken to assess whether these two types of agents can nevertheless be combined safely. Twelve hypertensive patients were treated for 1-70 months (mean = 17) with an ACE inhibitor together with a potassium-sparing diuretic (spironolactone, n = 10; amiloride, n = 2). In addition, eight patients also took a thiazide or a loop diuretic. Nine patients had a normal and three a slightly impaired renal function. No clinically relevant hyperkalemia was observed during the course of the study. These data suggest that it is not impossible to combine an ACE inhibitor with a potassium-sparing diuretic, as long as renal function is normal and serum potassium concentration is monitored closely.

Cahiers philosophiques / V. Lénine ; [publié par l'Institut de marxisme-léninisme près le Comité central du Parti communiste de l'U.R.S.S.]

Titre original : Filosofskie tetradi