888 resultados para Small-medium sized enterprises


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The precipitation of bovine serum albumin (BSA), lysozyme (LYS) and alfalfa leaf protein (ALF) by two large- and two medium-sized condensed tannin (CT) fractions of similar flavan-3-ol subunit composition is described. CT fractions isolated from white clover flowers and big trefoil leaves exhibited high purity profiles by 1D/2D NMR and purities >90% (determined by thiolysis). At pH 6.5, large CTs with a mean degree of polymerization (mDP) of ~18 exhibited similar protein precipitation behaviors and were significantly more effective than medium CTs (mDP ~9). Medium CTs exhibited similar capacities to precipitate ALF or BSA, but showed small but significant differences in their capacity to precipitate LYS. All CTs precipitated ALF more effectively than BSA or LYS. Aggregation of CT-protein complexes likely aided precipitation of ALF and BSA, but not LYS. This study, one of the first to use CTs of confirmed high purity, demonstrates that mDP of CTs influences protein precipitation efficacy.

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The field of museum geography is taking on new significance as geographers and museum-studies scholars make sense of the spatial relations between the people, things, practices and buildings that make and remake museums. In order to strengthen this spatial interest in museums, this paper makes important connections between recent work in cultural geography and museum studies on love, materiality and the museum effect. This paper marks a departure from the preoccupation with the public spaces of museums to go behind the scenes of the Science Museum in London to explore its rarely visited, but nonetheless lively, small-to-medium-sized object storerooms at Blythe House. Incorporating field diary entries and interview extracts from two research projects based upon the museum storerooms at Blythe House, this paper brings to life the social interactions that take place between museum curators and conservators and the objects they care for. This focus on object-love enables scholars to consider anew what museums are and what they are for, the life of the museum object in the storeroom, and the emotional practices of professional curatorship and conservation. This journey into the storeroom at Blythe House makes explicit how object-love shapes museum space.

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Earlier accounting works have shown that an understanding of agenda entry is critical to better understanding the accounting standards setting process. Consider Walker and Robinson (1993; 1994) and Ryan (1998); and more generally agenda entrance as theorized in Kingdon (2011). In 2003, the IASB placed on its agenda a project to promulgate a standard for small and medium-sized entities (SMEs). This provides our focus. It seemed to be a departure from the IASB’s constitutional focus on capital market participants. Kingdon’s three-streams model of agenda entry helps to identify some of the complexities related to politics and decision making messiness that resulted in a standard setting project for simplified IFRS, misleadingly titled IFRS for SMEs. Complexities relate to the broader international regulatory context, including the boundaries of the IASB’s standard-setting jurisdiction, the role of board members in changing those boundaries, and such sensitivities over the language that the IASB could not agree on a suitably descriptive title. The paper shows similarities with earlier agenda entrance studies by Walker and Robinson (1994) and Ryan (1998). By drawing on interviewees’ recollections and other material it especially reinforces the part played by the nuanced complexities that influence what emerges as an international accounting standard.

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This study explores the role of the International Accounting Standards Board’s (IASB) due process in developing its International Financial Reporting Standards for Small and Medium-sized Entities (IFRS or SMEs)standard. There were tensions between the IASB’s desire to minimise divergence from full IFRS and preserve recognition and measurement principles, and the primary reasons for undertaking the project – to meet the needs of users of financial statements of SMEs and to reduce the financial reporting burden on SMEs. Examination of events during the development of the project reveals much that was not apparent from material in the public domain. Most significantly, the IASB recognised that the final title of the standard, IFRS for SMEs, does not necessarily describe the scope of the standard. This paper also shows that the due process followed in the case of the IFRS for SMEs project barely reflected the ‘will of people’ but was more inclined towards acting as a communicative function for the IASB without any commitment to change its stance on the SME standard.

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Acestrorhynchus is the sole genus of the family Acestrorhynchidae which includes 14 species currently recognized as valid. Species of Acestrorhynchus comprise small-to-medium sized piscivorous fishes and have been traditionally grouped on the basis of well-defined color patterns. A recent phylogeny, based on morphological characters, could not resolve the phylogenetic affinities of A. heterolepis and the relationships among the species of the clade formed by A. abbreviatus, A. altus, A. falcatus, A. lacustris, and A. pantaneiro. The simultaneous analysis of two mitochondrial genes (16S and ATP synthase subunits 6 and 8) and one nuclear intron (S7) was able to resolve the latter clade, but the position of A. heterolepis remained unresolved. The combination of the molecular and morphological data sets in a total evidence analysis resulted in a well-resolved hypothesis regarding the phylogenetic relationships of Acestrorhynchus species. (C) 2009 Elsevier Inc. All rights reserved.

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This paper identifies subjects which are relevant for Swedish suppliers of tourism services beforeapproaching foreign markets. Most suppliers are micro, small or medium sized companies anduse intermediaries, such as tour operators, for internationalization. The research considers theopinion of British and German tour operators, which require some criteria beforehand in orderto simplify both the initialization and the development of cooperation. Destination marketingorganizations (DMOs) are hereby the go-betweens since they not only represent small-scalesuppliers on international markets, but also initiate first encounters between suppliers and touroperators. Suppliers need to provide DMOs with accurate information in order to ensure thebest possible representation. After initializing collaboration, business relationships are sought todevelop in order to facilitate long-term cooperation. Proper preparation forms therefore the basefor strengthening the competitiveness of Swedish tourism prior approaching internationalmarkets. The enhancement of distributing Swedish tourism services on foreign markets appearedto be a profitable way to enable further growth, which is strongly limited on the domestic market.Increasing the export share therefore secures and further facilitates tourism’s valuablecontributions to the Swedish economy.

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Producing cost-competitive small and medium-sized solar cooling systems is currently a significant challenge. Due to system complexity, extensive engineering, design and equipment costs; the installation costs of solar thermal cooling systems are prohibitively high. In efforts to overcome these limitations, a novel sorption heat pump module has been developed and directly integrated into a solar thermal collector. The module comprises a fully encapsulated sorption tube containing hygroscopic salt sorbent and water as a refrigerant, sealed under vacuum with no moving parts. A 5.6m2 aperture area outdoor laboratory-scale system of sorption module integrated solar collectors was installed in Stockholm, Sweden and evaluated under constant re-cooling and chilled fluid return temperatures in order to assess collector performance. Measured average solar cooling COP was 0.19 with average cooling powers between 120 and 200 Wm-2 collector aperture area. It was observed that average collector cooling power is constant at daily insolation levels above 3.6 kWhm-2 with the cooling energy produced being proportional to solar insolation. For full evaluation of an integrated sorption collector solar heating and cooling system, under the umbrella of a European Union project for technological innovation, a 180 m2 large-scale demonstration system has been installed in Karlstad, Sweden. Results from the installation commissioned in summer 2014 with non-optimised control strategies showed average electrical COP of 10.6 and average cooling powers between 140 and 250 Wm-2 collector aperture area. Optimisation of control strategies, heat transfer fluid flows through the collectors and electrical COP will be carried out in autumn 2014.

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A current topic in Swedish schools is the use of computer games and gaming. One reason is because computers are becoming more and more integrated into the schools, and the technology plays a large role in the everyday lives of the pupils. Since teachers should integrate pupils’ interests in the formal teaching, it is of interest to know what attitudes teachers have towards gaming. Therefore the aim of this empirical study is to gain an insight into the attitudes Swedish primary teachers have towards online and offline computer games in the EFL classroom. An additional aim is to investigate to what extent teachers use games. Five interviews were conducted with teachers in different Swedish schools in a small to medium-sized municipality. After the interviews were transcribed, the results were analyzed and discussed in relation to relevant research and the sociocultural theory. The results show that teachers are positive towards games and gaming, mostly because gaming often contains interaction with others and learning from peers is a main component in sociocultural theory. However, only one out of the five participants had at some point used games. The conclusion is that teachers are unsure about how to use games in their teaching and that training and courses in this area would be valuable. More research is needed within this area, and it would be of value to investigate what suggested courses would contain and also to investigate exactly how games can be used in teaching.

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With dynamic growth and acceptance of mobile devices, many innovative business applications are beginning to emerge. Tracking and tracing seems to be one of the popular applications which many organisations have initiated, often facilitated by location based services provided by mobile network operators. However, there are many issues associated with the provisioning of this application with current technologies and business models. Small and Medium-size Enterprises (SMEs) that make up a significant segment of businesses worldwide do not yet seem able to benefit widely from these services. In this chapter, we initially review current technologies/ applications and the issues associated with them, drawing from research and the experiences of a long term ongoing action research project with SMEs in the trade sector. Subsequently, we explore the opportunities offered by 3G services/business applications to SMEs, and provide a broad critical outlook on future opportunities for SMEs to benefit from 3G services.

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Occupational stress is a serious threat to the health of individual workers, their families and the community at large. The settings approach to health promotion offers valuable opportunities for developing comprehensive strategies to prevent and reduce job stress. However, there is evidence that many workplace health promotion programs adopt traditional, lifestyle-oriented strategies when dealing with occupational stress, and ignore the impact that the setting itself has on the health of employees. The aim of the present study was to address two of the barriers to adopting the settings approach; namely the lack of information on how psycho-social work characteristics can influence health, and not having the confidence or knowledge to identify or address organizational-level issues. A comprehensive occupational stress audit involving qualitative and quantitative research methods was undertaken in a small- to medium-sized public sector organization in Australia. The results revealed that the work characteristics ‘social support’ and ‘job control’ accounted for large proportions of explained variance in job satisfaction and psychological health. In addition to these generic variables, several job-specific stressors were found to be predictive of the strain experienced by employees. When coupled with the results of other studies, these findings suggest that work characteristics (particularly control and support) offer valuable avenues for creating work settings that can protect and enhance employee health. The implications of the methods used to develop and complete the stress audit are also discussed.

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Colour and luminance-contrast thresholds were measured in the presence of dynamic Random Luminance-contrast Masking (RLM) in individuals who had had past diagnoses of optic neuritis (ON) some of whom have progressed to a diagnosis of multiple sclerosis (MS). To explore the spatio-temporal selectivity of chromatic and luminance losses in MS/ON, thresholds were measured using three different sizes and modulation rates of the RLM displays: small checks modulating slowly, medium-sized checks with moderate modulation and large checks modulating rapidly. The colour of the chromatic stimuli used were specified in a cone-excitation space to measure relative impairments in red–green and blue–yellow chromatic channels. These observers showed chromatic thresholds along the L/(L + M) axis that were higher than those along the S-cone axis for all display sizes/modulation rates and both red-green and blue-yellow colour thresholds were higher than luminance-contrast thresholds. The principal change in thresholds with spatio-temporal changes in the display was a reduction in thresholds for L/(L + M) and S-cones with increasing check size and modulation rate. However, luminance contrast thresholds did not change with display size/rate. These results are consistent with MS/ON selectively affecting processing in colour pathways rather than in the magnocellular pathway, and that within the colour pathways neurones with opposed L- and M-cone inputs are more damaged than colour-opponent neurons with input from S-cones.

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There have been many standards and guides written for the implementation of computer security and information security concentrating on appropriate implementation of procedures for effective information security management. Such guides are limited when dealing with e-business and its implementation by Small and Medium Business Enterprises (SMEs). In Australia the National Office for the Information Economy (NOIE) has released a small business guide for e-security for performing such services while fulfilling the necessary security requirements. This paper presents an overview of this current small business guide to e-security with special reference to deriving a common set of criteria for implementing security measures in the SME e-business environment.

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The major barriers to the Implementation of electronic commerce by businesses globally arc well understood. These comprise security and pnvacy issues, the lack of established regulations governing commercial behaviour and liability, and the lack of universally accepted standards. In this article. we focus on the security concerns of Australian SMEs. Medium, and especially small, enterprises are hindered in the implementation of communications security technology by a lack of expertize and a poor understandmg of the services and resources available to them. As a response to this situation, we examme the facilities avallable to Australian SMEs which help them to make reasonable e- secunty decisions as part of an overall e-busmess strategy. We demonstrate that there are sufficient resources at appropnate levels of availability to enable small and medium Australian enterprises to implement communicatlons security effectively.

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Transitioning towards an information security culture for organisations has not been adequately explored in the current security and management literature. Many authors have proposed how information security culture can be created, fostered and managed within organisations, but have failed to adequately address the transition process towards information security culture change, particularly for small medium enterprises (SMEs). This paper aims to (1) recapitulate key developments and trends within information security culture literature; (2) explore in detail the transition process towards organisational change; (3) adapt the transition process with respects to the key players involved in transition and propose a transition model for information security culture change; and (4) consider how this model could be used by managers and employees of Australian SMEs. A major intention of this paper is to provide academic researchers and practicing managers with an understanding of the transition process towards achieving information security culture change within SMEs.

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Small and Medium Business Enterprises (SMEs) make a significant contribution to the economic viability of the Australian economy. The benefits of performing business in an on-line environment has been realised by Australian SMEs as the use of the Internet for performing business activities both with consumers and other businesses continues to increase. The findings of an empirical study and other evidence available indicate the uptake and advancement of performing e-business activities shall be dependent on two key complementary elements: first, the ability of Australian SMEs to secure their e-business systems; and second, the availability of an approach to recommend a practical e-business security management strategy. This paper presents the results of a case study which applied a previously developed methodology to a micro SME e-business system. The purpose was to validate the ability of the Australian Small to Medium Enterprise E-business Security Methodology (ASME-EBSM) to provide an effective security management strategy for Australian SMEs. The outcome demonstrated that this approach was both feasible and realistic for providing recommendations to secure the e-business activities performed and to protect the micro SME e-business system.