Using negotiated budgets for planning and performance evaluation: An experimental study : an experimental study

Budgets are often simultaneously used for the conflicting purposes of planning and performance evaluation. While economic theory suggests that firms should use separate budgets for conflicting purposes this contrasts with existing evidence that firms rarely do so. We address two open questions related to these observations in an experiment. Specifically, we investigate how a planning task that is in conflict with the performance evaluation task affects behavior in budget negotiations and their outcomes. Additionally, we analyze whether a single budget can be effectively used for both purposes compared to two separate budgets. We develop theory to predict that adding a planning task that is in conflict with the superior’s performance evaluation task increases the subordinate’s cooperation in and after the negotiation of a performance evaluation budget. Moreover, we predict that subordinate cooperation increases even more when the superior is restricted to use a single budget for both purposes. Our results broadly support our hypotheses. Specifically, we find that when budgets are used for both planning and performance evaluation, this increases the subordinate’s budget proposals during the negotiation and his performance after the negotiation. These effects tend to be even larger when the superior is restricted to a single budget rather than separate budgets for planning and performance evaluation, particularly with respect to subordinate performance. In our experimental setting, the benefits of increased subordinate cooperation even more than offset the loss in flexibility from the superior’s restriction to a single budget. The results of this study add to the understanding of the interdependencies of conflicting budgeting purposes and contribute to explain why firms often use a single budget for multiple purposes.

Transferencia científica hacia la educación ambiental

En el Taller Provincial de Educación Ambiental (octubre 1996), organizado por el Ministerio de Ambiente del Gobierno de Mendoza, financiado por BID y Secretaría de Recursos Naturales y Ambiente Humano, Presidencia de la Nación Argentina surge la idea, iniciativa del Dr. Thomas, de realizar un poster educativo ambiental de Mendoza, a ser distribuido entre todas las escuelas y niveles. Titulado Mendoza es tu naturaleza, se Tu Como El Cuyum es considerado herramienta para superar dificultades de docentes que enseñan temas ambientales. El objetivo es guiar al observador, adulto, docente o niño, hacia diferentes problemas ambientales del territorio provincial. Señalar costumbres perjudiciales como quemar hojas de árboles, malgastar agua potable, ensuciar acequias. También hacia temas como residuos, tránsito urbano, deshechos industriales, remediación minera, contaminación de aire y agua, deportes en conflicto con el ambiente, destrucción de flora y fauna nativa, sitios protegidos. Los costos de 40.000 ejemplares impresos en Alemania son asumidos por UFZ/Liepzig. Las tareas locales se realizaron entre Ministerio de Ambiente; diseñadores gráficos y CIFOT, para la posterior distribución en escuelas.

Geochemistry and isotopes at DSDP Site 76-533

Concentrations and d34S and d13C values were determined on SO4, HCO3, CO2, and CH4 in interstitial water and gas samples from the uppermost 400 m of sediment on the Blake Outer Ridge. These measurements provide the basis for detailed interpretation of diagenetic processes associated with anaerobic respiration of electrons generated by organic- matter decomposition. The sediments are anaerobic at very shallow depths (<1 m) below the seafloor. Sulfate reduction is confined to the uppermost 15 m of sediment and results in a significant outflux of oxidized carbon from the sediments. At the base of the sulfate reduction zone, upward-diffusing CH4 is being oxidized, apparently in conjunction with SO4 reduction. CH4 generation by CO2 reduction is the most important metabolic process below the 15-m depth. CO2 removal is more rapid than CO2 input over the depth interval from 15 to 100 m, and results in a slight decrease in HCO3 concentration accompanied by a 40 per mil positive shift in d13C. The differences among coexisting CH4, CO2, and HCO3 are consistent with kinetic fractionation between CH4 and dissolved CO2, and equilibrium fractionation between CO2 and HCO3. At depths greater than 100 m, the rate of input of CO2 (d13C = -25 per mil) exceeds by 2 times the rate of removal of CO2 by conversion to CH4 (d13C of -60 to -65 per mil). This results in an increase of dissolved HCO3 concentration while maintaining d13C of HCO3 relatively constant at +10 per mil. Non-steady-state deposition has resulted in significantly higher organic carbon contents and unusually high (70 meq/l) pore-water alkalinities below 150 m. These high alkalinities are believed to be related more to spontaneous decarboxylation reactions than to biological processes. The general decrease in HCO3 concentration with constant d13C over the depth interval of 200 to 400 m probably reflects increased precipitation of authigenic carbonate. Input-output carbon isotope-mass balance calculations, and carbonate system equilibria in conjunction with observed CO2-CH4 ratios in the gas phase, independently suggest that CH4 concentrations on the order of 100 mmol/kg are present in the pore waters of Blake Outer Ridge sediments. This quantity of CH4 is believed to be insufficient to saturate pore waters and stabilize the CH4*6H2O gas hydrate. Results of these calculations are in conflict with the physical recovery of gas hydrate from 238 m, and with the indirect evidence (seismic reflectors, sediment frothing, slightly decreasing salinity and chlorinity with depth, and pressure core barrel observations) of gas-hydrate occurrence in these sediments. Resolution of this apparent conflict would be possible if CH4 generation were restricted to relatively thin (1-10 m) depth intervals, and did not occur uniformly at all depths throughout the sediment column, or if another methanogenic process (e.g., acetate fermentation) were a major contributor of gas.

Stable isotope ratios and organic carbon accumulation rates of late Pleistocene sediments of ODP Hole 117-724C

Stable isotope records of coexisting benthic foraminifers Uvigerina spp. and Cibicidoides spp. and planktonic G. ruber (white variety) from Site 724 are used to study the late Pleistocene evolution of surface and intermediate water hydrography (593 m water depth) at the Oman Margin. Glacial-interglacial d18O amplitudes recorded by the benthic foraminifers are reduced when compared to the estimated mean ocean changes of d18Oseawater . Epibenthic d13C remains at its modern level or is increased during glacial times. This implies that Red Sea outflow waters which are enriched in d18Oseawater and d13C (Sum CO2) have been replaced during glacial periods by intermediate waters still positive in d13C (Sum CO2) but more negative in d18Oseawater. Glacial-interglacial amplitudes of the planktonic d18O record exceed those of the mean ocean d18Oseawater variation and imply decreased surface water temperatures (SST) during glacial times. Throughout most of the records these cooling events correlate with enhanced rates of carbon accumulation. However, both negative (colder) SST and positive Corg accumulation rate anomalies do not correlate with potential physical upwelling maxima as inferred from the orbital monsoon index. This is in conflict with the established hypothesis that upwelling in the estern Arabia Sea should be strongest during maxima of the southwest monsoon.

Agile Construction and Evolution of Product-Line Architectures

Software Product Line Engineering (SPLE) has proved to have significant advantages in family-based software development, but also implies the up¬front design of a product-line architecture (PLA) from which individual product applications can be engineered. The big upfront design associated with PLAs is in conflict with the current need of "being open to change". However, the turbulence of the current business climate makes change inevitable in order to stay competitive, and requires PLAs to be open to change even late in the development. The trend of "being open to change" is manifested in the Agile Software Development (ASD) paradigm, but it is spreading to the domain of SPLE. To reduce the big upfront design of PLAs as currently practiced in SPLE, new paradigms are being created, one being Agile Product Line Engineering (APLE). APLE aims to make the development of product-lines more flexible and adaptable to changes as promoted in ASD. To put APLE into practice it is necessary to make mechanisms available to assist and guide the agile construction and evolution of PLAs while complying with the "be open to change" agile principle. This thesis defines a process for "the agile construction and evolution of product-line architectures", which we refer to as Agile Product-Line Archi-tecting (APLA). The APLA process provides agile architects with a set of models for describing, documenting and tracing PLAs, as well as an algorithm to analyze change impact. Both the models and the change impact analysis offer the following capabilities: Flexibility & adaptability at the time of defining software architectures, enabling change during the incremental and iterative design of PLAs (anticipated or planned changes) and their evolution (unanticipated or unforeseen changes). Assistance in checking architectural integrity through change impact analysis in terms of architectural concerns, such as dependencies on earlier design decisions, rationale, constraints, and risks, etc.Guidance in the change decision-making process through change im¬pact analysis in terms of architectural components and connections. Therefore, APLA provides the mechanisms required to construct and evolve PLAs that can easily be refined iteration after iteration during the APLE development process. These mechanisms are provided in a modeling frame¬work called FPLA. The contributions of this thesis have been validated through the conduction of a project regarding a metering management system in electrical power networks. This case study took place in an i-smart software factory and was in collaboration with the Technical University of Madrid and Indra Software Labs. La Ingeniería de Líneas de Producto Software (Software Product Line Engi¬neering, SPLE) ha demostrado tener ventajas significativas en el desarrollo de software basado en familias de productos. SPLE es un paradigma que se basa en la reutilización sistemática de un conjunto de características comunes que comparten los productos de un mismo dominio o familia, y la personalización masiva a través de una variabilidad bien definida que diferencia unos productos de otros. Este tipo de desarrollo requiere el diseño inicial de una arquitectura de línea de productos (Product-Line Architecture, PLA) a partir de la cual los productos individuales de la familia son diseñados e implementados. La inversión inicial que hay que realizar en el diseño de PLAs entra en conflicto con la necesidad actual de estar continuamente "abierto al cam¬bio", siendo este cambio cada vez más frecuente y radical en la industria software. Para ser competitivos es inevitable adaptarse al cambio, incluso en las últimas etapas del desarrollo de productos software. Esta tendencia se manifiesta de forma especial en el paradigma de Desarrollo Ágil de Software (Agile Software Development, ASD) y se está extendiendo también al ámbito de SPLE. Con el objetivo de reducir la inversión inicial en el diseño de PLAs en la manera en que se plantea en SPLE, en los último años han surgido nuevos enfoques como la Ingeniera de Líneas de Producto Software Ágiles (Agile Product Line Engineering, APLE). APLE propone el desarrollo de líneas de producto de forma más flexible y adaptable a los cambios, iterativa e incremental. Para ello, es necesario disponer de mecanismos que ayuden y guíen a los arquitectos de líneas de producto en el diseño y evolución ágil de PLAs, mientras se cumple con el principio ágil de estar abierto al cambio. Esta tesis define un proceso para la "construcción y evolución ágil de las arquitecturas de lineas de producto software". A este proceso se le ha denominado Agile Product-Line Architecting (APLA). El proceso APLA proporciona a los arquitectos software un conjunto de modelos para de¬scribir, documentar y trazar PLAs, así como un algoritmo para analizar vel impacto del cambio. Los modelos y el análisis del impacto del cambio ofrecen: Flexibilidad y adaptabilidad a la hora de definir las arquitecturas software, facilitando el cambio durante el diseño incremental e iterativo de PLAs (cambios esperados o previstos) y su evolución (cambios no previstos). Asistencia en la verificación de la integridad arquitectónica mediante el análisis de impacto de los cambios en términos de dependencias entre decisiones de diseño, justificación de las decisiones de diseño, limitaciones, riesgos, etc. Orientación en la toma de decisiones derivadas del cambio mediante el análisis de impacto de los cambios en términos de componentes y conexiones. De esta manera, APLA se presenta como una solución para la construcción y evolución de PLAs de forma que puedan ser fácilmente refinadas iteración tras iteración de un ciclo de vida de líneas de producto ágiles. Dicha solución se ha implementado en una herramienta llamada FPLA (Flexible Product-Line Architecture) y ha sido validada mediante su aplicación en un proyecto de desarrollo de un sistema de gestión de medición en redes de energía eléctrica. Dicho proyecto ha sido desarrollado en una fábrica de software global en colaboración con la Universidad Politécnica de Madrid e Indra Software Labs.

Aproximación al estudio de la gestación de sustitución desde la perspectiva del bioderecho

Los avances científicos en el campo de la genética y de la biología han obligado al legislador a adoptar soluciones jurídicas concretas, generalmente partiendo de determinados criterios éticos que, en ocasiones, entran en conflicto con la ética individual o libertad de conciencia. Pues bien, una de estas cuestiones es la llamada «gestación de sustitución». La gestación de sustitución ha suscitado un intenso debate en el ámbito social, ético y jurídico, que continúa vigente porque en la práctica seguimos encontrando casos de gestación de sustitución que generan conflictos de difícil solución y que revelan, sin duda, la complejidad de este fenómeno.

Flashlight Europe N°5–June 2015. OMT is Monetary Policy and Not Economic Policy

In January 2014, for the first time in its history, the German Federal Constitutional Court submitted several questions to the European Court of Justice (ECJ) in Luxembourg and asked for a preliminary ruling. The questions had arisen within the framework of the OMT case, and the issue was whether or not the OMT (“outright monetary transactions”) programme announced by Mario Draghi, the head of the European Central Bank (ECB), is in compliance with the law of the European Union. The OMT programme (which has be-come well-known because Draghi said “what-ever it takes to preserve the euro” when he unveiled it) plays an important role in the stabilization of the euro area. It means that the European System of Central Banks will be empowered to engage in unlimited buying of government bonds issued by certain Member States if and as long as these Member States are simultaneously taking part in a European rescue or reform programme (under the EFSF ot the ESM). Hitherto the OMT has not been implemented. Nonetheless a suit contesting its legality was filed with the Federal Constitutional Court. The European Court of Justice now had to decide whether or not the activities of the ECB were in compliance with European law. How-ever, the ECJ had to take into account the prior assessment of the Federal Constitutional Court. In its submission the Federal Constitutional Court made it quite clear that it was of the opinion that there has been a violation of European law. But at the same time it did not exclude the possibility that the ECJ set up legal conditions for OMT in order to avoid a violation of European law.

Combination of altimetry data from different satellite missions

Substantial altimetry datasets collected by different satellites have only become available during the past five years, but the future will bring a variety of new altimetry missions, both parallel and consecutive in time. The characteristics of each produced dataset vary with the different orbital heights and inclinations of the spacecraft, as well as with the technical properties of the radar instrument. An integral analysis of datasets with different properties offers advantages both in terms of data quantity and data quality. This thesis is concerned with the development of the means for such integral analysis, in particular for dynamic solutions in which precise orbits for the satellites are computed simultaneously. The first half of the thesis discusses the theory and numerical implementation of dynamic multi-satellite altimetry analysis. The most important aspect of this analysis is the application of dual satellite altimetry crossover points as a bi-directional tracking data type in simultaneous orbit solutions. The central problem is that the spatial and temporal distributions of the crossovers are in conflict with the time-organised nature of traditional solution methods. Their application to the adjustment of the orbits of both satellites involved in a dual crossover therefore requires several fundamental changes of the classical least-squares prediction/correction methods. The second part of the thesis applies the developed numerical techniques to the problems of precise orbit computation and gravity field adjustment, using the altimetry datasets of ERS-1 and TOPEX/Poseidon. Although the two datasets can be considered less compatible that those of planned future satellite missions, the obtained results adequately illustrate the merits of a simultaneous solution technique. In particular, the geographically correlated orbit error is partially observable from a dataset consisting of crossover differences between two sufficiently different altimetry datasets, while being unobservable from the analysis of altimetry data of both satellites individually. This error signal, which has a substantial gravity-induced component, can be employed advantageously in simultaneous solutions for the two satellites in which also the harmonic coefficients of the gravity field model are estimated.

Radially rotating miniature heat pipes for turbine blade cooling applications

Aerospace turboengines present a demanding challenge to many heat transfer scientists and engineers. Designers in this field are seeking the best design to transform the chemical energy of the fuel into the useful work of propulsive thrust at maximum efficiency. To this aim, aerospace turboengines must operate at very high temperatures and pressures with very little heat losses. These requirements are often in conflict with the ability to protect the turboengine blades from this hostile thermal environment. Heat pipe technology provides a potential cooling means for the structure exposed to high heat fluxes. Therefore, the objective of this dissertation is to develop a new radially rotating miniature heat pipe, which would combine the traditional air-cooling technology with the heat pipe for more effective turboengine blade cooling. ^ In this dissertation, radially rotating miniature heat pipes are analyzed and studied by employing appropriate flow and heat transfer modeling as well as experimental tests. The analytical solutions for the flows of condensate film and vapor, film thickness, and vapor temperature distribution along the heat pipe length are derived. The diffuse effects of non-condensable gases on the temperature distribution along the heat pipe length are also studied, and the analytical solutions for the temperature distributions with the diffuse effects of non-condensable gases are obtained. Extensive experimental tests on radially rotating miniature heat pipes with different influential parameters are undertaken, and various effects of these parameters on the operation of the heat pipe performance are researched. These analytical solutions are in good agreement with the experimental data. ^ The theoretical and experimental studies have proven that the radially rotating miniature heat pipe has a very large heat transfer capability and a very high effective thermal conductance that is 60–100 times higher than the thermal conductivity of copper. At the same time, the heat pipe has a simple structure and low manufacturing cost, and can withstand strong vibrations and work in a high-temperature environment. Therefore, the combination of the traditional air-cooling technology with the radially rotating miniature heat pipe is a feasible and effective cooling means for high-temperature turbine blades. ^

“Você, Quaresma, é um visionário!”: o conflito entre herói e mundo no romance de Lima Barreto Triste fim de Policarpo Quaresma

O presente trabalho pretende analisar o conflito entre o protagonista do romance de Lima Barreto Triste fim de Policarpo Quaresma e o seu mundo, o mundo que representa ficcionalmente o Rio de Janeiro da Primeira República, tendo como referencial teórico A teoria do romance, de Georg Lukács. Busca-se aplicar ao herói Policarpo Quaresma dois conceitos elaborados nesta obra: o conceito de heroísmo problemático e o conceito de idealismo abstrato. Policarpo Quaresma será entendido, portanto, como um herói problemático, sujeito a um idealismo abstrato que o coloca em descompasso com a realidade concreta em que vive, o que lhe configura, perante as demais personagens do meio que o circunda, a imagem de um “visionário. Como, de acordo com Georg Lukács, o herói problemático, que se encontra em conflito com o seu mundo, surge com o romance na modernidade, este estudo visa ressaltar o caráter moderno da obra ficcional de Lima Barreto, buscando contribuir para sua reinserção no sistema literário brasileiro como obra própria, produção autônoma, para além do epíteto de pré-modernista.

Annotation taken, in the perspective of criminal and constitutional law, as well as in criminology, to the decision of the portuguese constitutional court, of January 13, 2011 – with respect to the problems of “consent” and “medical act”

1 – Summary of the decision taken by the Portuguese Constitutional Court, of January 13, 2011; 2 – Complete text of the decision of the Portuguese Constitutional Court, of January 13, 2011, Judge Maria João ANTUNES (Reporter), Judge Carlos Pamplona de OLIVEIRA, Judge José Borges SOEIRO, Judge Gil GALVÃO, Judge Rui Manuel Moura RAMOS (President) –in terms of the tribunalconstitucional.pt, August 1, 2011; 3 – Brief annotation to the problem of the “medical act”; 3.1 – Plus some conclusions on the brief annotation to the problem of the “medical act”; 3.2 – Brief annotation to the problem of “consent”– continuation of the previous comments; 4 – Conclusions. It must never be forgotten that “consent” does not stand as the only cause of exclusion of unlawfulness.

Use of Hy's law and a new composite algorithm to predict acute liver failure in patients with drug-induced liver injury.

BACKGROUND & AIMS Hy's Law, which states that hepatocellular drug-induced liver injury (DILI) with jaundice indicates a serious reaction, is used widely to determine risk for acute liver failure (ALF). We aimed to optimize the definition of Hy's Law and to develop a model for predicting ALF in patients with DILI. METHODS We collected data from 771 patients with DILI (805 episodes) from the Spanish DILI registry, from April 1994 through August 2012. We analyzed data collected at DILI recognition and at the time of peak levels of alanine aminotransferase (ALT) and total bilirubin (TBL). RESULTS Of the 771 patients with DILI, 32 developed ALF. Hepatocellular injury, female sex, high levels of TBL, and a high ratio of aspartate aminotransferase (AST):ALT were independent risk factors for ALF. We compared 3 ways to use Hy's Law to predict which patients would develop ALF; all included TBL greater than 2-fold the upper limit of normal (×ULN) and either ALT level greater than 3 × ULN, a ratio (R) value (ALT × ULN/alkaline phosphatase × ULN) of 5 or greater, or a new ratio (nR) value (ALT or AST, whichever produced the highest ×ULN/ alkaline phosphatase × ULN value) of 5 or greater. At recognition of DILI, the R- and nR-based models identified patients who developed ALF with 67% and 63% specificity, respectively, whereas use of only ALT level identified them with 44% specificity. However, the level of ALT and the nR model each identified patients who developed ALF with 90% sensitivity, whereas the R criteria identified them with 83% sensitivity. An equal number of patients who did and did not develop ALF had alkaline phosphatase levels greater than 2 × ULN. An algorithm based on AST level greater than 17.3 × ULN, TBL greater than 6.6 × ULN, and AST:ALT greater than 1.5 identified patients who developed ALF with 82% specificity and 80% sensitivity. CONCLUSIONS When applied at DILI recognition, the nR criteria for Hy's Law provides the best balance of sensitivity and specificity whereas our new composite algorithm provides additional specificity in predicting the ultimate development of ALF.

Changes in the hormone and lipid profile of obese adolescent Saudi females with acne vulgaris

Acne vulgaris is a multifactorial disease affecting a majority of the adolescent population. The objective of this study was to test for a correlation between fasting serum lipid profiles and levels of testosterone, insulin, leptin, and interleukin 1-β (IL-1β) and the incidence of severe acne vulgaris in obese adolescent females. Four groups of adolescent females were studied: obese with acne, obese without acne, non-obese with acne, and non-obese without acne. Obese females with acne, compared to obese females without acne and non-obese subjects, had significantly higher serum triglycerides, low-density lipoprotein cholesterol and apolipoprotein-B (apo-B) (mean ± SD: 197 ± 13.7 vs 171 ± 11.5, 128 ± 8.3 vs 116 ± 7.7, 96 ± 13.7 vs 85 ± 10.3 mg/dL, respectively) but significantly lower high-density lipoprotein cholesterol and apo-A1 levels (40 ± 3.3 vs 33 ± 3.5 and 126 ± 12 vs 147 ± 13 mg/dL). Serum testosterone, insulin and leptin levels were significantly higher in obese subjects with or without acne compared to non-obese females with or without acne (3 ± 0.5 vs 2.1 ± 0.47, 15.5 ± 3.3 vs 11.6 ± 3, 0.9 ± 0.2 vs 0.6 ± 0.15 nmol/mL, respectively). Serum IL-1b was significantly elevated in obese and non-obese subjects with acne compared to subjects without acne; in those without acne, these levels were higher in obese than non-obese subjects (2.4 ± 0.2, 1.4 ± 0.1 vs 1.8 ± 0.12 and 1.3 ± 0.11 pg/mL, respectively). Our results indicate that there is a relationship between obesity (BMI >27) and acne. By early recognition, the etiology and treatment protocol of acne may prevent unwanted conditions.

Regulating non-international armed conflicts: a review essay of 'The Law of Non-International Armed Conflict' by Sandesh Sivakumaran

This review essay engages with Sandesh Sivakumaran’s book The Law of Non-International Armed Conflict, exploring its significance both in international humanitarian law and international law more generally.