858 resultados para small and medium sized firms
Resumo:
The public library movement f the early twentieth century was a national phenomenon, in which Iowa, along with its neighboring states, played a prominent role. In 1900, the Iowa Library Commission noted 48 free public libraries in the state. Today there are approximately 500, in towns ranging in size from Beaman, with a population of 222, the Des Moines, the state capitol. Iowans took enthusiastic advantage of Andre Carnegie's library philanthropy. In 1919, the Carnegie Corporation stopped funding libraries, 101 building has been erected in Iowa with Carnegie funds. Iowa place fourth among the states in terms of the number of communities obtaining Carnegie buildings, fifth in dollar appropriation per one hundred population and eighth in the total amount of money given by Carnegie to a state. These figures provide some measure by which interest in popular education among Iowans of the period can be judged. Today these early libraries, often the most distinctive public libraries in small or medium-sized towns, are physical foci in the townscapes of their communities and centers for a variety of educational and social activities. This survey was initiated by the Division of Historic Preservation in 1977. It grew out of the need to provide a framework within which libraries could be evaluated for National Register action. Several libraries (Des Moines, Grinnell, Eagle Grove, Carroll) has been recent candidates for the Register. There was every indication that enthusiasm for old library buildings was increasing and that more nominations could be expected in the future. The attrition rate among early library buildings was (and is) growing. Most libraries were built on limited budgets (Carnegie did not squander his money) and, despite the fact that future expansion was usually a conscious consideration in their design, they are rapidly becoming obsolete, due to expanding collections and changing styles of librarianship. If the protection of the threatened with demolition or alteration, action needed to be taken.
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We have used surface-based electrical resistivity tomography to detect and characterize preferential hydraulic pathways in the immediate downstream area of an abandoned, hazardous landfill. The landfill occupies the void left by a former gravel pit and its base is close to the groundwater table and lacking an engineered barrier. As such, this site is remarkably typical of many small- to medium-sized waste deposits throughout the densely populated and heavily industrialized foreland on both sides of the Alpine arc. Outflows of pollutants lastingly contaminated local drinking water supplies and necessitated a partial remediation in the form of a synthetic cover barrier, which is meant to prevent meteoric water from percolating through the waste before reaching the groundwater table. Any future additional isolation of the landfill in the form of lateral barriers thus requires adequate knowledge of potential preferential hydraulic pathways for outflowing contaminants. Our results, inferred from a suite of tomographically inverted surfaced-based electrical resistivity profiles oriented roughly perpendicular to the local hydraulic gradient, indicate that potential contaminant outflows would predominantly occur along an unexploited lateral extension of the original gravel deposit. This finds its expression as a distinct and laterally continuous high-resistivity anomaly in the resistivity tomograms. This interpretation is ground-truthed through a litholog from a nearby well. Since the probed glacio-fluvial deposits are largely devoid of mineralogical clay, the geometry of hydraulic and electrical pathways across the pore space of a given lithological unit can be assumed to be identical, which allows for an order-of-magnitude estimation of the overall permeability structure. These estimates indicate that the permeability of the imaged extension of the gravel body is at least two to three orders-of-magnitude higher than that of its finer-grained embedding matrix. This corroborates the preeminent role of the high-resistivity anomaly as a potential preferential flow path.
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The present study describes the postnatal expression of calbindin, calretinin and parvalbumin and glutamic acid decarboxylase (GAD) and microtubule-associated protein 2 (MAP2) in organotypic monocultures of rat dorsal thalamus compared to the thalamus in vivo. Cultures were maintained for up to 7 weeks. Cortex-conditioned medium improved the survival of thalamic cultures. MAP2-immunoreactive material was present in somata and dendrites of small and large-sized neurons throughout the cultures. Parvalbumin immunoreactivity was present in larger multipolar or bitufted neurons along the edge of a culture. These neurons also displayed strong parvalbumin mRNA and GAD mRNA expression, and GABA immunoreactivity. They likely corresponded to cells of the nucleus reticularis thalami. Parvalbumin mRNA, but neither parvalbumin protein nor GAD mRNA, was expressed in neurons with large somata within the explant. They likely represented relay cells. GAD mRNA, but not parvalbumin mRNA, was expressed in small neurons within the explants. Small neurons also displayed calbindin- and calretinin-immunoreactivity. The small neurons likely represented local circuit neurons. The time course of expression of the calcium-binding proteins revealed that all were present at birth with the predicted molecular weights. A low, but constant parvalbumin expression was observed in vitro without the developmental increase seen in vivo, which most likely represented parvalbumin from afferent sources. In contrast, the explantation transiently downregulated the calretinin and calbindin expression, but the neurons recovered the expression after 14 and 21 days, respectively. In conclusion, thalamic monocultures older than three weeks represent a stable neuronal network containing well differentiated neurons of the nucleus reticularis thalami, relay cells and local circuit neurons.
Resumo:
The evaluation of investments in advanced technology is one of the most important decision making tasks. The importance is even more pronounced considering the huge budget concerning the strategic, economic and analytic justification in order to shorten design and development time. Choosing the most appropriate technology requires an accurate and reliable system that can lead the decision makers to obtain such a complicated task. Currently, several Information and Communication Technologies (ICTs) manufacturers that design global products are seeking local firms to act as their sales and services representatives (called distributors) to the end user. At the same time, the end user or customer is also searching for the best possible deal for their investment in ICT's projects. Therefore, the objective of this research is to present a holistic decision support system to assist the decision maker in Small and Medium Enterprises (SMEs) - working either as individual decision makers or in a group - in the evaluation of the investment to become an ICT's distributor or an ICT's end user. The model is composed of the Delphi/MAH (Maximising Agreement Heuristic) Analysis, a well-known quantitative method in Group Support System (GSS), which is applied to gather the average ranking data from amongst Decision Makers (DMs). After that the Analytic Network Process (ANP) analysis is brought in to analyse holistically: it performs quantitative and qualitative analysis simultaneously. The illustrative data are obtained from industrial entrepreneurs by using the Group Support System (GSS) laboratory facilities at Lappeenranta University of Technology, Finland and in Thailand. The result of the research, which is currently implemented in Thailand, can provide benefits to the industry in the evaluation of becoming an ICT's distributor or an ICT's end user, particularly in the assessment of the Enterprise Resource Planning (ERP) programme. After the model is put to test with an in-depth collaboration with industrial entrepreneurs in Finland and Thailand, the sensitivity analysis is also performed to validate the robustness of the model. The contribution of this research is in developing a new approach and the Delphi/MAH software to obtain an analysis of the value of becoming an ERP distributor or end user that is flexible and applicable to entrepreneurs, who are looking for the most appropriate investment to become an ERP distributor or end user. The main advantage of this research over others is that the model can deliver the value of becoming an ERP distributor or end user in a single number which makes it easier for DMs to choose the most appropriate ERP vendor. The associated advantage is that the model can include qualitative data as well as quantitative data, as the results from using quantitative data alone can be misleading and inadequate. There is a need to utilise quantitative and qualitative analysis together, as can be seen from the case studies.
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In this study, the concentration and morphological characteristics of inhalable particulate material (PM10) were evaluated and associated with climatic conditions. The mean annual concentration was 11.0 µg m−3, varying between 0,647 µg m−3 and 36.8 µg m−3. Wind speed has a higher influence on PM10 dispersion, but direction was associated with particle source. During the wet period, wind speed is the main dispersion factor, while speed and direction both are important during the dry period. Based on the morphological characteristics, it is concluded that biogenic particles prevail during the rainy season and terrigenous particles during the dry period, depending on the wind direction and intensity.
Resumo:
Tutkielman ensisijaisina tavoitteena on selvittää syitä, jotka johtavat mukautetun tilintarkastuskertomuksen antamiseen pk-yritykselle. Empiria-osuuden toissijaisena tavoitteena on selvittää, millainen on ammatillisen harkinnan osuus tilintarkastajan päätöksenteossa ja kuinka esiin tulleita seikkoja voidaan ryhmitellä teemoittain. Empiirinen osuus suoritettiin laadullisena tutkimuksena. Tutkielman aineiston muo-dostavat haastattelut ja pk-yrityksille annetut mukautetut tilintarkastuskertomukset. Haastattelut toteutettiin puolistrukturoidun ja teemahaastattelun välimaastoon sijoittuvalla haastattelumuodolla. Haastateltavina oli viisi KHT-tilintarkastajaa. Haastattelutulokset analysoitiin kokoamalla litteroiduista haastatteluista eri kokonaisuudet teemoittain. Tilintarkastuskertomuksiin liittyvät tulokset analysoitiin kokoamalla excel-taulukkoon kirjoitetuista perustelut- kappaleiden tiedoista eri kokonaisuudet teemoittain. Tutkimustulosten perusteella mukautetun tilintarkastuskertomuksen antamiseen johtavia syitä on useita ja ne poikkeavat toisistaan hyvin paljon. Syyt luokitellaan teemoittain seuraavasti: lainvastaisuudet, toiminnan kannattavuus ja rahoitus, kirjanpitoon ja tilinpäätökseen liittyvät syyt sekä hallinto. Edellä mainituista teemoista useimmiten toistuivat lainvastaisuudet ja toiminnan kannattavuuteen ja rahoitukseen liittyvät syyt. Lainvastaisuuden teemaan liittyvistä syistä toistui eniten osakepääoman menetyksen rekisteröimättä jättäminen. Toiminnan kannattavuuden ja rahoituksen teemaan liittyvistä syistä esiintyi oman pääoman menettämisen lisäksi liiketoiminnan kannattamattomuus eli tappion tekeminen. Tutkimustuloksista yksi mielenkiintoisimpia on hallintoon liittyvät mukauttamisen syyt. Hallinnon teemaan liittyvä syy tutkimusaineistossa oli omistajien keskinäinen eripura, mikä näkyy tilinpäätöksen allekirjoitussivulla allekirjoitusten puuttumisena ja asian nou-semisena tilintarkastuskertomukseen.
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There is a demonstrable association between exposure to air pollutants and deaths due to cardiovascular diseases. The objective of this study was to estimate the effects of exposure to sulfur dioxide on mortality due to circulatory diseases in individuals 50 years of age or older residing in São José dos Campos, SP. This was a time-series ecological study for the years 2003 to 2007 using information on deaths due to circulatory disease obtained from Datasus reports. Data on daily levels of pollutants, particulate matter, sulfur dioxide (SO2), ozone, temperature, and humidity were obtained from the São Paulo State Environmental Agency. Moving average models for 2 to 7 days were calculated by Poisson regression using the R software. Exposure to SO2 was analyzed using a unipollutant, bipollutant or multipollutant model adjusted for mean temperature and humidity. The relative risks with 95%CI were obtained and the percent decrease in risk was calculated. There were 1928 deaths with a daily mean (± SD) of 1.05 ± 1.03 (range: 0-6). Exposure to SO2 was significantly associated with mortality due to circulatory disease: RR = 1.04 (95%CI = 1.01 to 1.06) in the 7-day moving average, after adjusting for ozone. There was an 8.5% decrease in risk in the multipollutant model, proportional to a decrease of SO2 concentrations. The results of this study suggest that residents of medium-sized Brazilian cities with characteristics similar to those of São José dos Campos probably have health problems due to exposure to air pollutants.
Resumo:
The service sector in the global world is constantly growing: in Europe, they account currently approximately for 70 per cent of the total economy. Yet service internationalization is rather a new phenomenon: services have been traditionally seen as local entities, which also explains why research on service internationalization has properly begun only few decades ago. Even though the Single European Market allows free service movement between Member States, services do not move as actively as desired: approximately only one fifth of services are involved in cross-border trade. Therefore, the main purpose of this thesis is to analyze the barriers to service-sector SME internationalization in the EU business environment. To address the research purpose, the internationalization of service-sector SMEs in the EU area is first described and thereafter, the barriers to service-sector SME internationalization in the European context are mapped and analyzed from intra- and extra-firm perspectives. In order to understand the topic area and the phenomenon, a short glance is first taken into Europe as a business environment for service industries: the market characteristics and benefits of the common free trade area for service industries are described. Also earlier literature on service internationalization and barriers to international service trade are discussed. Due to low previous research activity on barriers specifically to international service trade, the discussion is improved by presenting general findings of barriers to SME internationalization. This research is conducted with qualitative methods: there is only a limited amount of previous research and qualitative methods provide a way of gathering in-depth information and reaching understanding from respondents’ perspectives. The evidence presented in the study was collected through six semi-structured interviews with six different small or medium sized international service firm representatives that all had the first-hand knowledge regarding their company’s process of delivering services from home market to other European countries. The results of the study provide a detailed description and analysis of intra- and extra-firm barriers to service-sector SME internationalization in the context of EU and indicate that in general, internal firm-specific barriers have a greater impact in determining firm’s possibilities to be engaged in cross-border service trade – external barriers played a smaller role. What might explain these results is that first of all, the study has full focus on service firms of smaller size and internal barriers tend to be particularly effective to SMEs as their resources, skills and capabilities are often limited, which limits internationalization possibilities. Second, the results may indicate that EU’s internal market and the free trade concept function quite well from service firms’ perspective, and the low service movement rate may be rather caused by firm’s own competences and resource-related difficulties than directly by flaws in the market. The results complete earlier literature and provide new and more detailed knowledge of barriers to cross-border service trade in the context of Europe. They also indicate that service internationalization should be observed separately from internationalization of traditional manufacturing firms due to unique service-specific characteristics. The findings of this study are particularly beneficial for small or medium sized service firm managers as it provides knowledge of delivering services across borders in Europe and of barriers that relate to that process.
Resumo:
L'objectiu de la tesi és l'anàlisi del accés de les dones a la direcció d'empreses, el seu estil de lideratge, Així com les dificultats que han trobat i tenen actualment per poder exercir la direcció. D'entrada s'ha fet una revisió de la literatura acadèmica sobre el lideratge i l'evolució de les seves característiques fins als dos grans estils: transaccional i transformacional. A partir d'aquest punt, es van recopilant una sèries d'estudis que analitzen les característiques diferencials de gènere i la influència que tenen en els estils de lideratge, per poder elaborar un model conceptual d'anàlisi que s'aplica en l'estudi empíric. Aquest fa referència a la realitat de les dones directives a les empreses de Girona i comarques. En primer lloc es fa una aproximació a les empreses per poder detectar on estan situades les dones directives i poder conèixer el seu perfil, així com l'estil de lideratge que tenen, com han accedit a la direcció i les dificultats que han de superar per poder exercir. Es fa especial referència a la conciliació de la vida laboral i la vida familiar, i també es fa una anàlisi de les motivacions que tenen per exercir la direcció i com veuen el futur per a les dones directives. La metodologia inclou anàlisi quantitativa i qualitativa: per a la quantitativa es varen fer servir dos qüestionaris, el primer dirigit als directius i directives d'una mostra de les empreses de Girona, en que es varen aconseguir 252 qüestionaris vàlids i el segon dirigit a dones directives de les empreses, amb l'obtenció de 100 qüestionaris vàlids. Posteriorment i en la recollida de dades de la fase qualitativa, es varen realitzar entrevistes a 19 dones directives, amb una posterior anàlisi del discurs. L'anàlisi de dades ens mostra que l'accés a la direcció és, en elevats percentatges, la via familiar o el fet de ser empresàries. S'ha de tenir en compte el context en el que estan aquestes empreses, que és de petita i mitjana i bàsicament familiar. L'estil de lideratge amb el que més s'identifiquen és el transformacional, però tenint també molt en compte la importància dels resultats. Les motivacions bàsiques manifestades són: autorrealització i desenvolupament personal. Pel que fa a les dificultats, les directives enquestades i entrevistades no han trobat gaires problemes importants, però el que sí han manifestat, ha estat la sensació de que pel fet de ser dones, han hagut de demostrat molt més la seva capacitat i vàlua en diferents circumstàncies de l'exercici de la direcció. També es té en compte que en les últimes investigacions sobre el tema, malgrat que és considera que les dones poden fer aportacions molt valuoses a les empreses i que poden ser molt positives per l'exercici de la direcció, encara no hi ha en les grans empreses un nombre de dones en càrrecs d'alta direcció que afavoreixi un accés més fàcil als consells d'administració, a no ser que siguin dones membres de la família accionarial.
Resumo:
A general approach for the synthesis of fused cyclic systems containing medium-sized rings (7-9) has been developed. The key steps involve a diastereoface-selective Diels-Alder reaction of the dienophiles 4a-d attached to a furanosugar with cyclopentadiene and ring opening (ROM)-ring closing metathesis (RCM) of the resulting norbornene derivatives 10a-d and 11a-d. Diels-Alder reaction of the dienophiles 4a-d with cyclopentadiene in the absence of a catalyst produced 10a-d as the major product arising through addition of the diene to the unhindered Si-face. The most interesting and new aspect of the Diels-Alder reaction of these dienophiles is the accessibility of the Re-face that was blocked by the alkenyl chains under Lewis acid catalysis producing the diastereoisomers 11a-d exclusively. The reversal of facial selectivity from an uncatalyzed reaction to a catalyzed one is unprecedented. The observed stereochemical dichotomy is attributed to rotation of the enone moiety along the or bond linking the sugar moiety during formation of the chelate 13. This makes the Re-face of the enone moiety in 4a-d unhindered. Diels-Alder reaction of the carbocyclic analogue 15 under Lewis acid catalysis produced a 1: 1 mixture of the adducts 16 and 17 confirming the participation of sugar ring oxygen in chelate formation. Finally ROM-RCM of 10a-d and 11a-d with Grubbs' catalyst afforded the cis-syn-cis and cis-anti-cis bicyclo-annulated sugars 21a-d and 23a-d, respectively, containing 7-9 membered rings.
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Despite the expectations of the benefits of this tool, the adoption of Electronic Commerce (EC) by small and medium firms of the agro-food sector in Italy is still not frequent, however, the understanding of opportunities it could create and how they can be exploited remains a relevant issue. This study, carried out in the Emilia -Romagna region during 2002, illustrates the results of a survey of 208 firms at all stages of the agro-food chain aimed at understanding the use of the Internet and the strategies adopted for EC implementation. The results show a low level of implementation of the instrument and a limited variety of adoption strategies. Agro-food firms actually invest very little in EC focusing their efforts on the Internet as promotion tool, while web-based direct selling is confined to market niches. The view that the Internet would reverse the disadvantages of small firms appears by now non realistic, even if interesting opportunities for further development are still present.
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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.
Resumo:
This thesis aims to open a theoretical discussion on the importance of cluster for the development of Small and Medium Enterprises. The methodology applied was based on bibliographical and qualitative research. The basic questions raised by this study can be summarized as follows: How the creation of a cluster will help in the development of the SME?. Consequently, the final objective of the work is to identify which are the characteristics that help into the success of a Small & Medium Enterprises inserted in a cluster. The answer to this question led the research to a better understanding of (i) the characterization of the Small & Medium Enterprises; (ii) the clusters theory; (iii) evidence for a developed (Italy) and a developing (Chile) country that support our proposition to verify. The main results confirm the relevance of the cluster for the development of the Small and Medium Enterprises because of the collective efficiency that generates, improving the funding conditions, the exporter capacity and diminishing the activities costs of the small companies that are part of the conglomerate.