969 resultados para Border


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O presente trabalho foi dividido em dois estudos utilizando-se sementes de Phoenix roebelenii com teor de água de 21,83%. No primeiro, avaliou-se o efeito de quatro substratos (vermiculita, serragem, areia e esfagno) e de cinco temperaturas (20°C, 25°C, 30°C, 35°C e 40°C) na germinação e IVG (índice de Velocidade de Germinação). No segundo, estudaram-se os efeitos desses substratos na germinação e no crescimento de plântulas (massa seca e comprimento da raiz e parte aérea) sob condições não controladas, com temperatura entre 27 e 28,5°C. O teste de germinação sob temperaturas controladas foi conduzido com fotoperíodo de 8 horas de luz e 16 horas de escuro, em caixas de plástico transparentes com tampa. Foi utilizado o delineamento inteiramente casualizado, em esquema fatorial 5X4. Sob condições ambientais, esse delineamento teve quatro tratamentos (substratos). Os dados de porcentagem de germinação foram transformados em arc sen border=0 id="_x0000_i1026" src="../../../../img/revistas/rbs/v25n2/19650x01.gif" align=absmiddle>. As médias foram comparadas pelo teste de Tukey (a = 0,05). As temperaturas de 25°C e 30°C resultam em maior porcentagem de germinação, independente do substrato, enquanto o melhor IVG ocorre a 30°C, com esfagno ou areia. O esfagno é o melhor substrato para a maioria das características avaliadas nas plântulas. Não se recomenda o uso de vermiculita como substrato para testes de IVG das sementes e avaliação das plântulas de tamareira-anã.

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Tutkimuksessa kuvataan opettajien käsityksiä nettikasvatuksesta ja nuorten nettikulttuurista. Tehtävänä on kuvata kuuden opettajan näkemyksiä nuorten nettimaailmasta sekä oppilaan, että kasvattajan näkökulmasta. Tutkimus on lähtökohdiltaan kvalitatiivinen. Tutkimuksen metodologisena viitekehyksenä käytetään fenomenografista lähestymistapaa. Tutkimuksen tulosten mukaan opettajien käsitykset nuorten nettikulttuurista olivat hyvin moninaiset. Opettajien käsityksiä nuorten nettikulttuurista kuvasti vahva huoli nuorten arvoista ja suhteestaan mediakriittisyyteen. Nettikulttuuriin liittyen huolenaiheena olivat myös nuorten nettiriippuvuus, sekä huoli liikunnan vähentymisestä. Nämä aiheet heijastuivat vahvasti opettajien omiin nuoruudenajan kokemuksiin nuorisokulttuurista. Toisaalta internet ja sosiaalinen media nähtiin mahdollistavana, yhdistävänä tekijänä, joka heijastui koulun arkeen nuorten avoimuutena ja kokemusten jakamisena. Opettajien käsityksissä heijastui myös kulttuurin kokonaisvaltaisuus; miten Internet ja sosiaalinen media syö kulttuurin itseensä, kun kaikki toiminta siirtyy verkkoon. Nettikasvatuksen opettajat kokivat olevan hyvin harkinnanvaraista ja riippuvan omasta kiinnostuksesta aihetta kohtaan. Nettikasvattajina opettajat kokivat tärkeäksi mediakasvatuksen ja kriittisen tiedon etsinnän taidot. Vastuu ja sen jakaminen olivat merkittävä tekijä opettajien puhuessa nettikasvatuksestaan ja roolistaan siinä. Opettajat eivät halunneet mennä kodin tehtävien edelle, mutta rajan määrittäminen oli haasteellista. Vastavuoroisuus nettikasvatuksessa ja teknologisessa koulumaail-massa nähtiin hyvin merkittävä.

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O espinilho (Acacia caven (Mol.) Mol.) é uma planta nativa do sudoeste do Rio Grande do Sul, Brasil, e não existe metodologia eficiente para a análise de sementes da espécie. Desta forma o objetivo do trabalho foi avaliar tratamentos para a superação da dormência das sementes e temperaturas para a condução do teste de germinação de A. caven. Foram utilizados cinco tratamentos na superação da dormência: testemunha (T1); imersão das sementes em água a 40 ºC por 24 h (T2); imersão das sementes em hipoclorito de sódio a 0,5% por 24 h (T3); escarificação mecânica com lixa de água nº. 80 (T4) e corte na região oposta à micrópila (T5). Para a germinação utilizaram-se as temperaturas constantes de 20 ºC, 25 ºC e 30 ºC, fotoperíodo de 12 h, em substrato de papel (SP). O delineamento experimental foi o inteiramente casualizado com quatro repetições de 50 sementes. Os dados expressos em porcentagem foram transformados em arcsen border=0 src="../../../../../img/revistas/rbs/v32n2/a06car01.gif" align=absmiddle>e as médias comparadas pelo teste de Tukey a 5% de probabilidade. Os tratamentos mais eficientes para superação da dormência foram o T4 e T5. A maior porcentagem de germinação foi obtida a 30 ºC. O teste de germinação pode ser finalizado com 7 dias e a primeira contagem da germinação no 5º dia.

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Tämän Pro -gradu tutkielman tavoitteena on tutkia suomalaisen yrityshautomo-konseptin soveltuvuutta venäläisten ICT-alan start-up-yrittäjien tarpeisiin. Tutkielma on tehty suomalaiselle pörssiyhtiölle, joka laajentaa toimintaansa Venäjälle perustamalla teknologiakeskuksen Pietariin. Kohdeyritys on teettänyt useita selvi-tyksiä Pietarin ICT-sektorista, sen ongelmista ja kehitystarpeista. Sen sijaan käsitystä ei ole siitä, miten haastavaksi yksittäinen yrittäjä kokee liiketoiminta-ympäristön ja mitä tukipalveluita hän liiketoiminnassaan tarvitsee. Tutkimuksen tavoitteena on vastata näihin kysymyksiin sekä peilata saatuja vastauksia kohdeyrityksen Suomessa tarjoamiin hautomopalveluihin. Kirjallisuuskatsauksessa on käyty läpi yrityshautomotoiminnan historiaa ja toiminnan saamia erilaisia muotoja. Lisäksi on perehdytty tutkimuksiin hautomotoimin-nan vaikuttavuudesta ja kriittisistä menestystekijöistä. Tutkimus on lähestymistavaltaan laadullinen case-tutkimus. Käytännössä työ to-teutettiin kyselytutkimuksena haastattelemalla kymmentä pietarilaista, pienen ICT-alan yrityksen johtajaa. Haastatteluiden perusteella kohdeyrityksen hautomokonseptia ei ole mahdollista siirtää suoraviivaisesti venäläiseen toimintaympäristöön. Kulttuurierot maiden välillä ovat merkittävät, eikä niitä ole lyhyellä tai keskipitkällä aikavälillä mahdollista poistaa. Etenkin yleinen luottamuksen puute vaikeuttaa konseptin implementointia. Alkavien ICT-yritysten haasteet ovat pitkälti samoja rajan kummallakin puolen. Rahoituksen puute ja ongelmat myynti- ja markkinointiosaamisessa tulivat haas-tatteluissa vahvasti esille. Liiketoimintaosaamisessa on paljon parannettavaa. Ensimmäisiä toteutettavaksi suositeltuja palveluita ovat siten yrittäjävalmennus ja myynnin ja markkinoinnin työpaja. Lopuksi voi todeta, että useille kohdeyrityksen tarjoamille yksittäisille palveluille on selkeä tarve. Siihen, mitä käytännössä on mahdollista ja/tai kannattavaa toteuttaa, ei oteta tässä tutkimuksessa kantaa.

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Kirjallisuusarvostelu

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This study is motivated by the question how resource scarce innovative entrepreneurial companies seek and leverage global resources. This study takes a resource-seeking perspective a step forward and suggests that resources that enable the entrepreneurial internationalisation are largely accrued from the early stages of entrepreneurial life; that is from the innovation development. Consequently, this study seeks to explain how innovation and internationalisation processes are interrelated in the entrepreneurial internationalisation. This main objective is approached through three research questions, (1) What role do inter-organisational relationships in innovation have in the entrepreneurial internationalisation process? (2) What kind of inward–outward links do inter-organisational relationships create in the resource-seeking-based entrepreneurial internationalisation process? (3) What kind of capability to collaborate forms in the interaction of inter-organisational relationship deployment? The research design is a mixed methods design that consists of quantitative pilot study and qualitative multiple case study of five entrepreneurial life science companies from Finland and Austria. The findings show that innovation and internationalisation processes are tightly interwoven in pre-internationalisation state. The findings also reveal that the more experienced companies are able to take advantage of complexcross-border inter-organisational relationship structures better than the starting companies. However, very minor evidence was found on inward links translating into outward links in the entrepreneurial internationalisation process, despite the expectation to observe more of these links in the data. Combined intangible-tangible resource-seeking was the most preferred to build links between inward–outward internationalisation but also to develop competence to collaborate. By adopting a resource- instead of market-seeking approach, this study illustrated that internationalisation extends to early stages of innovative companies, and that in high-technology companies’ potentially significant cross-border relationships have started to form long before incorporation. Therefore, these observations justified the firmer inclusion of pre-company history in innovative entrepreneurship studies. The study offers a conceptualisation of entrepreneurial internationalisation that is perceived as a process. The main theoretical contributions are in the areas of international entrepreneurship and in the behavioural process studies of entrepreneurial internationalisation and resource-based internationalisation. The inclusion of the innovation-based discussion, namely the innovation process, in the internationalisation process theories has clearly contributed to the understanding of entrepreneurial internationalisation in the context of international entrepreneurship. Innovation development is a central act of entrepreneurial companies, and neglecting innovation process investigation from entrepreneurial internationalisation leaves potentially influential mechanisms unexplored.

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Kandidaatintutkielmani käsittelee Invoice-kauppaa ja sitä, mitä etuja siihen liittyy verrattuna tavanomaiseen tax-free kauppaan. Invoice-veronpalautusjärjestelmässä EU:n ulkopuolella asuva asiakas saa veronpalautuksen samasta liikkeestä seuraavalla asiointikerralla. Arvonlisäveronpalautukset on kuitenkin haettava puolen vuoden sisällä ostosten tekemisestä. Tavanomaisessa tax-free kaupassa asiakas saa arvonlisäveronpalautuksen rajalta poistuessaan Suomesta. Invoicea käytettäessä asiakas saa verosta isomman osan takaisin kuin tavanomaisessa tax-free kaupassa, mutta palautuksen saaminen kestää kauemmin, koska Invoicea käytettäessä veronpalautuksen voi saada vain samasta liikkeestä, missä ostokset on tehty. Tutkielmani tarkastelee aihetta kauppiaan näkökulmasta. Kauppiaan kannalta Invoicen etuna on erityisesti asiakkaiden ”koukuttaminen”, koska veronpalautukset on aina haettava samasta liikkestä, mistä tuotteet on ostettu. Näin samat asiakkaat tulevat usein samaan liikkeeseen myös seuraavilla Suomen matkoilla saadakseen veronpalautukset. Tämä tuo liikkeille usein myös uusia kanta-asiakkaita.Toisaalta on huomioitava myös Invoicen käytöstä kauppiaalle ja kassoille mahdollisesti aiheutuva lisätyö ja kustannukset. Veronpalautusten maksaminen takaisin asiakkaille ja tullissa leimattujen kuittien käsittely vie kassoilla tavanomaista enemmän aikaa ja saattaa vaatia lisää henkilökuntaa. Tutkielma on toteutettu laadullisena eli kvalitatiivisena ja tutkimusmenetelmänä on käytetty haastatteluita. Haastateltavat ovat kauppiaita Kaakkois-Suomen alueelta. Tavoitteenani oli koota mahdollisimman monipuolinen haastateltavien joukko sisältäen niin vaate- ja vapaa-ajan liikkeitä kuin sekatavara- ja päivittäistavarakauppoja. Teorialähteinä käytin yliopiston kirjastosta lainattuja kirjoja, LUT:in tietokantojen ja Edilex-tietokannan artikkeleita sekä Verohallinnon dokumentteja ja verkkojulkaisuja. Lisäksi olen hyödyntänyt tutkielmassani myös ajankohtaisia uutisia sekä erilaisten paikallis- ja aikakauslehtien artikkeleita. Tutkielmani johtopäätöksissä tulin siihen tulokseen, että kauppiaan kannalta edullisinta on käyttää samanaikaisesti sekä Invoicea että perinteistä, palautusliikeiden palveluja hyödyntävää tax-free järjestelmää. Tämä mahdollistaa liikkeille mahdollisimman laajan asiakasjoukon. Suomessa usein käyvät ostosmatkailijat suosivat yleensä Invoicea täysimääräisen veronpalautuksen vuoksi. Palautusliikkeet taas veloittavat asiakkaalle maksettavasta veronpalautuksesta oman palvelumaksunsa. Suomessa harvemmin vieraileville taas palautusliikkeiden palvelut ovat edullisempia, sillä veronpalautukset saa rajalta maasta poistuttaessa, eikä tarvitse palata samaan liikkeeseen puolen vuoden sisällä. Palautusliikkeiden etuna Invoiceen nähden on myös asioinnin vaivattomuus, sillä eri liikkeissä asioivat ostosmatkailijat saavat kaikista matkalla tekemistään ostoksista arvonlisäveronpalautuksensa yhdestä paikasta sen sijaan, että kävisivät hakemassa ne joka liikkeestä erikseen.

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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.

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The amount of Russian tourists in Finland has increased significantly in the past years. The impact of Russian tourism to the Finnish retail trade sector is enormous, since Russian tourists often spend a lot of money particularly on shopping. Shopping tourism is mainly focused in the near border cities, such as Imatra and Lappeenranta, and in addition in Helsinki metropolitan area. The purpose of this study is to map the attitudes and perceptions of the sales personnel who are working in the Finnish retail trade sector towards Russian customers and to discover which elements affect these attitudes. The theories in this study are based on cultural elements and elements related to sales behavior and performance. Cultural differences between Finland and Russia, cultural distance and cultural intelligence form the cultural aspect of this study. Customer orientation vs. sales orientation (SOCO), adaptive selling, selling skills and job competency, salesperson’s affect and empathy toward customers, and job autonomy form the elements concerning sales behavior and performance. Furthermore, the attitude – behavior link, based on social psychology is addressed. A survey was conducted in two retail trade chains operating in Finland. These retail companies have stores and department stores in different geographical areas in Finland and the survey was conducted in altogether 19 cities. In addition to the theories that were discussed, two expert interviews were conducted in order to get a deeper understanding of the phenomenon at hand. Moreover the interviews helped in the formulation of the hypotheses and the questionnaire design. The questionnaires were sent directly to the stores, where they were placed so that they were available for the sales personnel. Altogether 487 usable responses were collected. The returned questionnaires were analyzed with IBM SPSS 21 statistics program. The results of this study indicated that the attitudes toward Russian customers are more negative compared to other foreign customers. However, the respondents’ attitudes toward and perceptions of Russian customers varied a lot. From the background variables age, education level, length of employment in current workplace, and length of experience in customer service had an effect on the attitudes of the respondents. In addition, the perceptions of Russian customers were more positive in the Eastern Finland compared to Helsinki metropolitan area. The cultural elements; cultural knowledge, cultural distance and cultural intelligence all affected the attitudes of the respondents. From the elements related to sales behavior and performance customer orientation, salesperson’s affect and empathy toward customers, and perceived job autonomy had an effect on the attitudes

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This study examined factors contributing to the differences in left ventricular mass as measured by Doppler echocardiography in children. Fourteen boys (10.3 ± 0.3 years of age) and 1 1 girls (10.5 ± 0.4 years of age) participated in the study. Height and weight were measured, and relative body fat was determined from the measurement of skinfold thickness according to Slaughter et al. (1988). Lean Body Mass was then calculated by subtracting the fat mass from the total body mass. Sexual maturation was self-assessed using the stages of sexual maturation by Tanner (1962). Both pubic hair development and genital (penis or breast for boys and girls respectively) development were used to determine sexual maturation. Carotid Pulse pressure was assessed by applanation tomometry in the left carotid artery. Cardiac mass was measured by Doppler Echocardiography. Images of cardiac structures were taken using B-Mode and were then translated to M- Mode. The dimensions at the end diastole were obtained at the onset of the QRS complex of the electrocardiogram in a plane through a standard position. Measurements included: (a) the diameter of the left ventricle at the end diastole was measured from the septum edge to the endocardium mean border, (b) the posterior wall was measured as the distance from to anterior wall to the epicardium surface, and (c) the interventricular septum was quantified as the distance from the surface of the left ventricle border to the right ventricle septum surface. Systolic time measurements were taken at the peak of the T-wave of the electrocardiogram. Each measurement was taken three to five times before averaging. Average values were used to calculate cardiac mass using the following equation (Deveraux et al. 1986). Weekly physical activity metabolic equivalent was calculated using a standardize activity questionnaire (Godin and Shepard, 1985) and peakV02 was measured on a cycloergometer. There were no significant differences in cardiovascular mesurements between boys and girls. Left ventricular mass was correlated (p<0.05) with size, maturation, peakV02 and physical activity metabolic equivalent. In boys, lean body mass alone explained 36% of the variance in left ventricular mass while weight was the single strongest predictor of left ventricular mass (R =0.80) in girls. Lean body mass, genital developemnt and physical activity metabolic equivalent together explained 46% and 81% in boys and girls, respectively. However, the combination of lean body mass, genital development and peakV02 (ml kgLBM^ min"') explained up to 84% of the variance in left ventricular mass in girls, but added nothing in boys. It is concluded that left ventricular mass was not statistically different between pre-adolescent boys and girls suggesting that hormonal, and therefore, body size changes in adolescence have a main effect on cardiac development and its final outcome. Although body size parameters were the strongest correlates of left ventricular mass in this pre-adolescent group of children, to our knowledge, this is the first study to report that sexual maturation, as well as physical activity and fitness, are also strong associated with left ventricular mass in pre-adolescents, especially young females. Arterial variables, such as systolic blood pressure and carotid pulse pressure, are not strong determinants of left ventricular mass in this pre-adolescent group. In general, these data suggest that although there is no gender differences in the absolute values of left ventricular mass, as children grow, the factors that determine cardiac mass differ between the genders, even in the same pre-adolescent age.

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Survey map of the Second Welland Canal created by the Welland Canal Company showing the border area of the townships of Crowland and Humberstone, as well as the Village of Junction. Identified structures associated with the Canal include ditches, guard lock, old canal, new towing path, bridge, feeder to Dunnville, covered drain. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include James Turf Tavern and possible marshland. Roads parallel to Canal include western Road Allowance, the new towing road, road to Welland and road to Junction. Roads perpendicular to Canal include Road Allowance between the 5th and 6th Concession. Properties and property owners are noted as Thomas. C. Street, James Tuft, and John Hellems. Lots noted are: Lots Number 26, 27, 6th Concession.

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Survey map of the Second Welland Canal created by the Welland Canal Company showing the border area of the townships of Crowland and Humberstone, as well as the Village of Junction. Identified structures associated with the Canal include ditches, Junction Lock, bridge, feeder to Marshville, and spoil banks. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include the Gore between Crowland and Humberstone, pond, creek, H. Hellems Wharf Lot, John Toyne property, School House, Tavern, Barn, and House. Roads parallel to Canal include southern Road Allowance and the Road to Port Colborne. Roads perpendicular to Canal include Road Allowance between the 6th and 7th Concession. Properties and property owners are noted as Thomas Street, John Hellems, James Boyd, John Toyne, and F. Holmes. Lots noted are: Lots Number 25, 26, 27, 7th Concession.

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Survey map of the Second Welland Canal created by the Welland Canal Company showing the border area of the townships of Crowland and Humberstone. Identified structures associated with the Canal include back ditches, towing path and spoil banks. Surveyor measurements and notes can be seen in red and black ink and pencil. Local area landmarks include line between the 7th Concession of Crowland and the Gore, Town Line between the Townhips of Crowland and Humberstone and the Highane and Company Store. Roads parallel to Canal include southern Road Allowance and the Road to Port Colborne. Roads perpendicular to Canal include Road Allowance between the 4th and 5th Concession. Properties and property owners are noted as Thomas Merrit, John Betty, John Brown, Charles French, James McCoppen, and S.D. Woodruff. Lots noted are: Lots Number 22, 23, 24, 5th Concession."Humberstone" - Scale: 4 Chs. per Inch "Gore"

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Specific pages related to the War of 1812 include: Pages 282 to 283: Mention of border hostilities, the occupation of the town of Sandwich (in Canada, near Detroit (present day Windsor, Ontario) and a riot in Baltimore. Click on the pdf links to the right to view the monthly issue. The Gentleman's Magazine and Historical Chronicle was a monthly periodical published in England during the years of 1736-1833. The volumes of interest from 1812-1815 were written and compiled by Sylvanus Urban, Gentleman. These volumes were printed in London by Nichols, Son and Bentley at Cicero's Head, Red Lion Passage and Fleet Street. The magazine contains accounts of important historical events, letters from noted figures, articles on geography, biographical entries for prominent people, poems, statistics, obituaries, reviews of books and more.

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In 1893 Attorney Henry Drushel Perky and William H. Ford invented a machine for the preparation of cereals for food. Perky soon realized that the actual cereal biscuits were more popular than the machines and he opened Shredded Wheat plants in Massachusetts and Niagara Falls, New York. In 1904, the Niagara Falls, Canada plant was opened. These factories also served as tourist attractions. In 1907, one hundred thousand people visited the plants on both sides of the border. In 1928, the company was sold to The National Biscuit Company and the product name changed to Nabisco Shredded Wheat. The name of the plant was changed to Nabisco Foods in 1956 to reflect the variety of foods that were being produced at that time. In 1985, Nabisco was purchased by J.R. Reynolds thus forming RJR Nabisco. In 1994, RJR sold its breakfast cereal business to Kraft Foods and the international licenses to General Mills. Shredded Wheat is now integrated into the Post Foods portfolio. with information from: Niagara Falls Canada a History by The Kiwanis Club of Stamford, Ontario Inc. and Business Source Complete