Internal rents and corporate property management: a study into the use of internal rents in UK corporate organisations

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.

Deficits in agency in schizophrenia, and additional deficits in body image, body schema, and internal timing, in passivity symptoms

Individuals with schizophrenia, particularly those with passivity symptoms, may not feel in control of their actions, believing them to be controlled by external agents. Cognitive operations that contribute to these symptoms may include abnormal processing in agency as well as body representations that deal with body schema and body image. However, these operations in schizophrenia are not fully understood, and the questions of general versus specific deficits in individuals with different symptom profiles remain unanswered. Using the projected-hand illusion (a digital video version of the rubber-hand illusion) with synchronous and asynchronous stroking (500 ms delay), and a hand laterality judgment task, we assessed sense of agency, body image, and body schema in 53 people with clinically stable schizophrenia (with a current, past, and no history of passivity symptoms) and 48 healthy controls. The results revealed a stable trait in schizophrenia with no difference between clinical subgroups (sense of agency) and some quantitative (specific) differences depending on the passivity symptom profile (body image and body schema). Specifically, a reduced sense of self-agency was a common feature of all clinical subgroups. However, subgroup comparisons showed that individuals with passivity symptoms (both current and past) had significantly greater deficits on tasks assessing body image and body schema, relative to the other groups. In addition, patients with current passivity symptoms failed to demonstrate the normal reduction in body illusion typically seen with a 500 ms delay in visual feedback (asynchronous condition), suggesting internal timing problems. Altogether, the results underscore self-abnormalities in schizophrenia, provide evidence for both trait abnormalities and state changes specific to passivity symptoms, and point to a role for internal timing deficits as a mechanistic explanation for external cues becoming a possible source of self-body input.

Phosphate forms in plant and their internal buffering in five soybean cultivars

Diferenças inter e intra-específicas na habilidade de suportar períodos de estresse nutricional podem dever-se à capacidade de armazenar e liberar íons dos vacúolos, e, ou, à intensidade de retranslocação de nutrientes em tais condições. Neste trabalho, pretendeu-se avaliar diferenças varietais quanto ao tamanho do pool não-metabólico de Pi; velocidade de liberação do Pi previamente armazenado (VLPi), quando o P citoplasmático cai a um valor limite; capacidade de transportar Pi de regiões menos ativas para aquelas mais ativas metabolicamente e definir compartimentos que são preferencialmente fontes e os que são preferencialmente drenos para o Pi, em condições de absorção limitada de P. Avaliaram-se a produção de matéria seca e os teores internos de Pi, orgânico (Po) e total solúvel em ácido (Pts), de diferentes órgãos de plantas dos cultivares de soja (Glycine max L. Merrill) Santa Rosa, Uberaba, IAC8, Doko e UFV1, submetidos a oito dias de omissão do elemento. A VLPi foi estimada como tangente às equações obtidas para Pi como função do perído de omissão no ponto médio do período de omissão em que houve maior decréscimo em Pi (zero a quatro dias de omissão de P), t = dois dias, considerando-se que -deltaPi/deltat expressa a velocidade de liberação de Pi. A capacidade interna de tamponamento de Pi (CTIPi) foi calculada como o inverso da VLPi. O cultivar Santa Rosa apresentou maior capacidade de armazenar Pi, quando o suprimento externo foi alto, liberando-o mais intensamente sob condições de baixo suprimento de P que os cultivares IAC8 e UFV1. O cultivar Uberaba mostrou-se superior ao Doko em sua habilidade de armazenar e utilizar o Pi. Folhas superiores mostraram ser o principal dreno para o Pi armazenado em folhas medianas e inferiores, seguidas por raízes e caules. Raízes comportaram-se como fontes ou drenos para o Pi. Raízes e folhas superiores apresentaram maiores (VLPi) e menores valores de CTIPi que folhas medianas e folhas inferiores, sendo o caule o compartimento com menor VLPi e maior CTIPi. Dentre as variedades, as diferenças foram pequenas, destacando-se a maior VLPi e menor CTIPi do cultivar Santa Rosa. O cultivar Doko apresentou a menor VLPi e maior CTIPi, enquanto Uberaba, IAC8 e UFV1 ocuparam posição intermediária quanto a essas características.

In vitro comparison of 1.5 mm vs. 2.0 mm screws for fixation in the sagittal split osteotomy

Purpose: Numerous "in vitro" investigations have been conducted to evaluate the role of screw size and pattern in determining optimal resistance to deformation, often these have been controversial. The aim of this study was to evaluate the effect of screw size and insertion technique on the stability of sagittal split osteotomies.Materials and methods: This study used twenty polyurethane replicas of human hemimandibles with a prefabricated sagittal split ramus osteotomy (SSRO). The hemimandibles were stabilized with 1.5 mm and 2.0 mm titanium screws inserted in an inverted L configuration. All specimens were tested to determine the strength and stability of the fixation.Results: In all cases there was failure of the synthetic bone before there was any evidence of screw failure. There were no significant differences in the load necessary to make the construct fail between the 1.5 or 2.0 mm screw sizes.Conclusion: There was no statistically significant difference between the strengths achieved with screws of 1.5 and 2.0 mm diameters for fixation of SSRO performed in synthetic mandibles. There was no fracture of the 1.5 mm or 2.0 mm diameter screws in any of the tests. 1.5 mm diameter screws in an inverted L pattern have as much stability and mechanical resistance as a 2.0 mm screw, may be safely used for this procedure. (C) 2010 European Association for Cranio-Maxillo-Facial Surgery.

External Hexagon and Internal Hexagon in Straight and Offset Implant Placement: Strain Gauge Analysis

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Feasibility of internal standardization in the direct and simultaneous determination of As, Cu and Pb in sugar-cane spirits by graphite furnace atomic absorption spectrometry

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Internal standardization in graphite furnace atomic absorption spectrometry: Comparative use of As and Ge to minimize matrix effects on Se determination in milk

Arsenic and germanium have been evaluated as internal standards to minimize matrix effects on the direct determination of selenium in milk by graphite furnace atomic absorption spectrometry (GFAAS) using tubes with integrated platform, pre-treated with W together with I'd as chemical modifier. The efficiency of As and Ge as internal standards for 25 mu g L-1 Se plus 500 mu g (L)-1 As or Ge in diluted (1 + 9 v/v) milk plus 1.0% (v/v) HNO3 was evaluated by means of correlation graphs plotted from the normalized absorbance signals (n = 20) of internal standard (axis gamma) versus analyte (axis x). The equations that describe the linear regression were: A(As)= - 0.004 +/- 0.019 +/- 1.02 + 0.019 A(Se) (r=0.9967 +/- 0.005); A(Ge)= - 0.0 17 +/- 0.015 + 1.01 +/- 0.015 A(Se) (r = 0.9978 +/- 0.004). Samples and reference solutions were automatically spiked with 500 mu g L-1 Ge or As and 1.0% (v/v) HNO3 by the autosampler. For 20 mu L of aqueous standard solutions, analytical curves in the 5.00-40.0 mu g L-1 Se range were established using the ratio of Se absorbance to internal standard absorbance (A(Se)A(IS)) versus analyte concentration, and good linear correlations were obtained. The characteristic mass was 40 pg Se. Limits of detection were 0.55 and 0.40 mu g L-1 with As and Ge as the internal standard, respectively. Relative standard deviations (RSD) for a sample containing 25 mu g L-1 Se were 1.2% and 1.0% (n = 12) using As and Ge, respectively. The RSD without internal standardization was about 6%. The accuracy of the proposed method was evaluated by an addition-recovery experiment and all recovered values were in the 99-105% range with IS and in the 70-80% range without IS. Using Ge as the internal standard, results of analysis of standard reference materials were in agreement with certified values at a 95% confidence level. The selenium concentration for 10 analyzed milk samples varied from 5.0 to 20 mu g L-1. (c) 2005 Elsevier B.V. All rights reserved.

Development of intraxylary phloem and internal cambium in Ipomoea hederifolia (Convolvulaceae)

V. S. PATIL (Department of Botany, Faculty of Science, The Maharaja Sayajirao University of Baroda, Vadodara-390002 India), K. S. RAO (BRD School of Bioscieces, S. P. University, Vallabh Vidyanagar, India), and K. S. RAJPUT (Department of Botany, Faculty of Science, The Maharaja Sayajirao University of Baroda, Vadodara-390002 India). Development of intraxylary phloem and internal cambium in Ipomoea hederifolia (Convolvulaceae). J. Torrey Bot. Soc. 136: 423-432. 2009-In Ipomoea hederifolia L. (Convolvulaceae), internal/intraxylary phloem originated as isolated strands from the procambially derived cells after the formation of protoxylem and protophloem. Bands of internal phloem were apparent in the sixth internode after the development of metacambium. In the relatively thick stems several small arcs/segments of internal cambium ensues from the parenchyma cells between the protoxylem and internal protophloem. Though all the segments were active, some of them (two of them located opposite to each other) were relatively more active. Bidirectional differentiation of these segments gave rise to secondary xylem centrifugally and secondary phloem centripetally, resulting inverted vascular bundles. Rest of the internal cambium segments were unidirectional and formed only secondary phloem centripetally. Like external vascular cambium, the internal cambium was non-storied. Structurally, secondary xylem and phloem was composed of axial and radial system in which rays were mostly uni- to biseriate. Secondary xylem produced by the internal cambium was more or less similar to the xylem formed by the external successive cambia. Secondary phloem produced by the internal cambium was composed of sieve tubes, companion cells, axial and ray parenchyma cells. Simple sieve plates of internal phloem were mostly arranged on transverse end walls in contrast to compound and obliquely placed sieve plates of external phloem formed by the successive cambia.

Low-frequency high-temperature internal friction in Ti-13Nb-13Zr alloy

Recent studies have been done to achieve biomedical alloys containing non-toxic elements and presenting low elastic moduli. It has been reported that Ti-Nb-Zr alloys rich in beta phase, especially Ti-13Nb-13Zr, have potential characteristics for substituting conventional materials such as Ti-6Al-4V, stainless steel and Co alloys. The aim of this work is to study the internal friction (IF) of Ti-13Nb-13Zr (TNZ) alloy due to the importance of the absorption impacts in orthopedic applications. The internal friction of this alloy produced by arc melting was measured using an inverted torsion pendulum with the free decay method. The measurements were performed from 77 to 700 K with heating rate of 1 K/min, in a vacuum better than 10-5 mBar. The results show a relaxation structure at high temperature strongly dependent on microstructure of the material. Qualitative discussions are presented for the experimental results, and the possibility of using the TNZ as a high damping material is briefly mentioned.

Microwave fixation in rat fetuses tissues: Histological and immunohistochemical analysis

The aim of this study was to show the microwaves action in fixation of rat fetuses, dermal and cartilaginous tissues, using histological and immunohistochemistry methods for analysis. It was possible to conclude in this study using the rat as experimental model that the two methods for antibody retrieval, presented an excellent ways for the use of Ki67 antibody in the immunohistochemical analysis.

Tomographic, Histological, and Immunohistochemical Evidences on the Use of N-Butyl-2-Cyanoacrilate for Onlay Graft Fixation in Rabbits

Background: The bone tissue responses to Cyanoacrylate have been described in the literature, but none used N-butyl-2-cyanoacrilate (NB-Cn) for bone graft fixation. Purpose: The aims of the study were: (a) to analyze the bone grafts volume maintenance fixed either with NB-Cn or titanium screw; (b) to assess the incorporation of onlay grafts on perforated recipient bed; and (c) the differences of expression level of tartrate-resistant acid phosphatase (TRAP) protein involved in bone resorption. Materials and Methods: Eighteen New Zealand White rabbits were submitted to calvaria onlay grafting on both sides of the mandible. On one side, the graft was fixed with NB-Cn, while on the other hand the bone graft was secured with an osteosynthesis screw. The computed tomography (CT) was performed just after surgery and at animals sacrifice, after 1 (n=9) and 6weeks (n=9), in order to estimate the bone grafts volume along the experiments. Histological sections of the grafted areas were prepared to evaluate the healing of bone grafts and to assess the expression of TRAP protein. Results: The CT scan showed better volume maintenance of bone grafts fixed with NB-Cn (p≤0.05) compared with those fixed with screws, in both experimental times (analysis of variance). The immunohistochemical evaluation showed that the TRAP expression in a 6-week period was significantly higher compared with the 1-week period, without showing significant difference between the groups (Wilcoxon and Mann-Whitney). Histological analysis revealed that the NB-Cn caused periosteum damage, but provided bone graft stabilization and incorporation similar to the control group. Conclusion: The perforation provided by screw insertion into the graft during fixation may have triggered early revascularization and remodeling to render increased volume loss compared with the experimental group. These results indicate that the NB-Cn possesses equivalent properties to titanium screw to be used as bone fixation material in osteosynthesis. © 2010 Wiley Periodicals, Inc.

Private internal debt in Colombia, 1970-1985

Includes bibliography

Internal migration in Brazil, 1890-1970. Draft for comments

Includes bibliography

Volume and characteristics of internal migration in Colombia

Includes bibliography