885 resultados para internal audit contribution and external audit fees


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This paper analyzes the determinants of R&D offshoring of Spanish firms using information from the Panel of Technological Innovation. We find that being an exporter, international technological cooperation, continuous R&D engagement, applying for patents, being a for-eign subsidiary, and firm size are factors that positively affect the decision to offshore R&D. In addition, we find that a lack of financing is an obstacle relatively more important for inde-pendent firms than for firms that belong to business groups. For these latter, we also obtain that the factors that influence the decision to offshore R&D differ depending on whether the firm purchases the R&D services within the group or through the market: a higher degree of importance assigned to internal sources of information for innovation as compared to mar-ket sources increases (decreases) the probability of R&D offshoring only through the group (market).

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In the last sixty years a steadily maintained process of convergence towards the Castilian national standard has been occurring in Southern Spain affecting urban middle-class speakers’ varieties, particularly phonology and lexis. As a consequence, unmarked features characterising innovative southern pronunciation have become less frequent and, at the same time, certain standard marked features have been adapted to the southern phonemic inventory. Then, urban middle-class varieties have progressively been stretching out the distance separating them from working-class and rural varieties, and bringing them closer to central Castilian varieties. Intermediate, yet incipient koineised varieties have been described including also transitional Murcia and Extremadura dialects (Hernández & Villena 2009, Villena, Vida & von Essen 2015). (1) Some of the standard phonologically marked features have spread out among southern speakers exclusively based on their mainstream social prestige and producing not only changes in obstruent phoneme inventory –i.e. acquisition of /s/ vs. /θ/ contrast, but also standstill and even reversion of old consonant push- or pull-chain shifts –e.g. /h/ or /d/ fortition, affricate /ʧ/, etc. as well as traditional lexis shift (Villena et al. 2016). Internal (grammar and word frequency) and external (stratification, network and style) factors constraining those features follow similar patterns in the Andalusian speech communities analysed so far (Granada, Malaga) but when we zoom in on central varieties, which are closer to the national standard and then more conservative, differences in frequency increase and conflict sites emerge. (2) Unmarked ‘natural’ phonological features characterising southern dialects, particularly deletion of syllable-final consonant, do not keep pace with this trend of convergence towards the standard. Thus a combination of southern innovative syllable-final and standard conservative onset-consonant features coexist. (3). The main idea is that this intermediate variety is formed through changes suggesting that Andalusian speakers look for the best way of accepting marked prestige features without altering coherence within their inventory. Either reorganisation of the innovative phonemic system in such a way that it may include Castilian and standard /s/ vs. /θ/ contrast or re-syllabification of aspirated /s/ before dental stop are excellent examples of how and why linguistic features are able to integrate intermediate varieties between the dialect-standard continuum.

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Highly competitive environments are leading companies to implement SupplyChain Management (SCM) to improve performance and gain a competitiveadvantage. SCM involves integration, co-ordination and collaborationacross organisations and throughout the supply chain. It means that SCMrequires internal (intraorganisational) and external (interorganisational)integration. This paper examines the Logistics-Production and Logistics-Marketing interfaces and their relation with the external integrationprocess. The study also investigates the causal impact of these internaland external relationships on the company s logistical service performance.To analyse this, an empirical study was conducted in the Spanish Fast MovingConsumer Goods (FMCG) sector.

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The mainstay of contemporary therapies for extensive occlusive arterial disease is venous bypass graft. However, its durability is threatened by intimal hyperplasia (IH) that eventually leads to vessel occlusion and graft failure. Mechanical forces, particularly low shear stress and high wall tension, are thought to initiate and to sustain these cellular and molecular changes, but their exact contribution remains to be unraveled. To selectively evaluate the role of pressure and shear stress on the biology of IH, an ex vivo perfusion system (EVPS) was created to perfuse segments of human saphenous veins under arterial regimen (high shear stress and high pressure). Further technical innovations allowed the simultaneous perfusion of two segments from the same vein, one reinforced with an external mesh. Veins were harvested using a no-touch technique and immediately transferred to the laboratory for assembly in the EVPS. One segment of the freshly isolated vein was not perfused (control, day 0). The two others segments were perfused for up to 7 days, one being completely sheltered with a 4 mm (diameter) external mesh. The pressure, flow velocity, and pulse rate were continuously monitored and adjusted to mimic the hemodynamic conditions prevailing in the femoral artery. Upon completion of the perfusion, veins were dismounted and used for histological and molecular analysis. Under ex vivo conditions, high pressure perfusion (arterial, mean = 100 mm Hg) is sufficient to generate IH and remodeling of human veins. These alterations are reduced in the presence of an external polyester mesh.

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Taking advantage of the unique Canadian setting, this study empirically analyzes the impact of presence of the board of directors, as an internal governance mechanism, on fees and performance of mutual funds. Further, the impact of the board structure on fees and performance of corporate class funds is analyzed. We find that corporate class funds, which have a separate board of directors for the fund, charge higher fees; however, they also provide superior performance than trust funds. Furthermore, we find that for corporate class funds, smaller board, with higher percentage of independent directors, and with the fund CEO acting as the chairman of the board is likely to charge lower fees. Also, more independent boards are strongly associated with superior fee-adjusted performance.

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Grounded on the resource-based view of the firm, the study of this thesis investigates the effect of four internal and external factors – engineer intensity, location, affiliation with the government, government funding – on Chinese firms’ decision to either invest in internal R&D activities or external R&D and the effect of this decision on the firms’ international market success. In addition, the moderating role of the presence of foreign firms in China is examined. To understand these relationships, the thesis’ theorization focuses on the issue of how firms can combine optimally the two options – “internal R&D” andexternal R&D”. In this regard I juxtapose internal R&D and external R&D and compare their advantages and disadvantages. To test my model, I apply panel data from the Annual Industrial Survey Database provided by the Chinese National Bureau of Statistics. My results show that three of the four investigated factors affect Chinese firms’ resource allocation decisions; and effective resource allocation decisions lead effectively to international market success, strengthened by the presence of foreign firms in China. Moreover the findings bear several theoretical and managerial contributions. First I propose the last dimension of the “VRIO framework” – “organization” – as an endogenous component of the VRIO framework, as my study investigated how firms can effectively combine resources to generate a competitive advantage in terms of international market success. Previous academic literature so far focused on examining whether internal and external R&D are complements or substitutes. My study fills a gap in the literature by investigating the determinants of the efficient combination of the two strategies and the outcome of the combination. One of the managerial implications is that Chinese firms can learn from foreign companies that are present in China.

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We present a description of the external morphology and internal oral features of the tadpole of Scinax catharinae and comparisons with the known tadpoles of the S. catharinae group. Two characters of the external morphology present some intraspecific variation: the row of submarginal papillae, which can be uniseriate or absent, and the tail tip, which can be large or small, truncated or not. That said, the tadpole of S. catharinae presents some distinguishing features that differentiate it from other tadpoles in the S. catharinae group: i) the marginal row of papillae with alternate disposition, ii) the spiracle opening on the midline of the body, iii) longest snout length, and iv) largest interorbital distance. The studied species were segregated into five ecomorphological guilds, characterized by external morphological features, tadpole habitat use and vegetation formation of species range. The taxonomy of the S. catharinae group is complex, due to the morphological similarities among the adults. Larval characters could help in the resolution of the taxonomic and phylogenetic complexities, since the morphological differences among the tadpoles in this group seem more conspicuous than those found among the adults.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)

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This thesis contributes to the paucity of marketing research into the area of internal marketing. Drawing from knowledge developed in a diverse range of marketing and management literatures, the domaill of internal marketing is clarified Gild a new concept, internal market orientation is developed. A new instrument, measuring the internal market orientation, is developed and subjected to standard scale development procedures. Six dimensions of the construct are confirmed; collegial interaction, group interaction, jorlllal interaction, external envirollment, wage flexibility and job flexibility. A sample of 766 UK retail store managers are surveyed to identify levels of internal market orientation and external market orientation in large UK multi-product, multi-site retailers and the structural relationships between internal market orientation, extemal market orientation alld company performance are examined. The external market orientation construct is applied to the local retail market and established measurement instruments adapted to this pwpose. Three measures of performance are employed ill this study. The structural relationships between the six dimensions of internal market orientation and the three dimensions of external market orientation are examined employing structural equations methodology, using LISREL 8.3. alld the impact of internal market orientation Oil external market orientation and company performance is measured. The study finds no direct link between internal market orientation and financial performance but does identify the moderated role of internal market orientation on financial performance. Significant relationships between three of the six dimensions of internal market orientation and the three dimensions of external market orientation are identified and the impact of internal market orientation on the retention of employees and their behaviour is also identified. The research findings contribute to marketing theory by providing empirical evidence to support the long held assumption that internal marketing has an impact on marketing success and offers an explanation of the mechanism by which this influence operates. For marketing practitioners, the research findings offer additional information on which services marketing strategies may be formulated.

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The thesis will show how to equalise the effect of quantal noise across spatial frequencies by keeping the retinal flux (If-2) constant. In addition, quantal noise is used to study the effect of grating area and spatial frequency on contrast sensitivity resulting in the extension of the new contrast detection model describing the human contrast detection system as a simple image processor. According to the model the human contrast detection system comprises low-pass filtering due to ocular optics, addition of light dependent noise at the event of quantal absorption, high-pass filtering due to the neural visual pathways, addition of internal neural noise, after which detection takes place by a local matched filter, whose sampling efficiency decreases as grating area is increased. Furthermore, this work will demonstrate how to extract both the optical and neural modulation transfer functions of the human eye. The neural transfer function is found to be proportional to spatial frequency up to the local cut-off frequency at eccentricities of 0 - 37 deg across the visual field. The optical transfer function of the human eye is proposed to be more affected by the Stiles-Crawford -effect than generally assumed in the literature. Similarly, this work questions the prevailing ideas about the factors limiting peripheral vision by showing that peripheral optical acts as a low-pass filter in normal viewing conditions, and therefore the effect of peripheral optics is worse than generally assumed.

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Internal Quantum Efficiency (IQE) of two-colour monolithic white light emitting diode (LED) was measured by temperature dependant electro-luminescence (TDEL) and analysed with modified rate equation based on ABC model. External, internal and injection efficiencies of blue and green quantum wells were analysed separately. Monolithic white LED contained one green InGaN QW and two blue QWs being separated by GaN barrier. This paper reports also the tunable behaviour of correlated colour temperature (CCT) in pulsed operation mode and effect of self-heating on device performance. © 2014 SPIE.

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The aim of this paper was to obtain evidence of the validity of the LSB-50 (de Rivera & Abuín, 2012), a screening measure of psychopathology, in Argentinean adolescents. The sample consisted of 1002 individuals (49.7% male; 50.3% female) between 12 and 18 years-old (M = 14.98; SD = 1.99). A cross-validation study and factorial invariance studies were performed in samples divided by sex and age to test if a seven-factor structure that corresponds to seven clinical scales (Hypersensitivity, Obsessive-Compulsive, Anxiety, Hostility, Somatization, Depression, and Sleep disturbance) was adequate for the LSB-50. The seven-factor structure proved to be suitable for all the subsamples. Next, the fit of the seven-factor structure was studied simultaneously? in the aforementioned subsamples through hierarchical models that imposed different constrains of equivalency?. Results indicated the invariance of the seven clinical dimensions of the LSB-50. Ordinal alphas showed good internal consistency for all the scales. Finally, the correlations with a diagnostic measure of psychopathology (PAI-A) indicated moderate convergence. It is concluded that the analyses performed provide robust evidence of construct validity for the LSB-50

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Purpose – The purpose of this empirical paper is to investigate internal marketing from a behavioural perspective. The impact of internal marketing behaviours, operationalised as an internal market orientation (IMO), on employees' marketing and other in/role behaviours (IRB) were examined. Design/methodology/approach – Survey data measuring IMO, market orientation and a range of constructs relevant to the nomological network in which they are embedded were collected from the UK retail managers. These were tested to establish their psychometric properties and the conceptual model was analysed using structural equations modelling, employing a partial least squares methodology. Findings – IMO has positive consequences for employees' market/oriented and other IRB. These, in turn, influence marketing success. Research limitations/implications – The paper provides empirical support for the long/held assumption that internal and external marketing are related and that organisations should balance their external focus with some attention to employees. Future research could measure the attitudes and behaviours of managers, employees and customers directly and explore the relationships between them. Practical implications – Firm must ensure that they do not put the needs of their employees second to those of managers and shareholders; managers must develop their listening skills and organisations must become more responsive to the needs of their employees. Originality/value – The paper contributes to the scarce body of empirical support for the role of internal marketing in services organisations. For researchers, this paper legitimises the study of internal marketing as a route to external market success; for managers, the study provides quantifiable evidence that focusing on employees' wants and needs impacts their behaviours towards the market. © 2010, Emerald Group Publishing Limited