Cooperative or collaborative learning: Is there a difference in university students’ perceptions?

The hypothesis that the same educational objective, raised as cooperative or collaborative learning in university teaching does not affect students’ perceptions of the learning model, leads this study. It analyses the reflections of two students groups of engineering that shared the same educational goals implemented through two different methodological active learning strategies: Simulation as cooperative learning strategy and Problem-based Learning as a collaborative one. The different number of participants per group (eighty-five and sixty-five, respectively) as well as the use of two active learning strategies, either collaborative or cooperative, did not show differences in the results from a qualitative perspective.

Waste Not, Want Not: Managing Perishables in Small and Medium Retail Enterprises

Purpose of this paper:
Recent literature indicates that around one third of perishable products finish as waste (Mena et al., 2014): 60% of this waste can be classified as avoidable (EC, 2010) suggesting logistics and operational inefficiencies along the supply chain. In developed countries perishable products are predominantly wasted in wholesale and retail (Gustavsson et al., 2011) due to customer demand uncertainty the errors and delays in the supply chain (Fernie and Sparks, 2014). While research on logistics of large retail supply chains is well documented, research on retail small and medium enterprises’ (SMEs) capabilities to prevent and manage waste of perishable products is in its infancy (c.f. Ellegaard, 2008) and needs further exploration. In our study, we investigate the retail logistics practice of small food retailers, the factors that contribute to perishable products waste and the barriers and opportunities of SMEs in retail logistics to preserve product quality and participate in reverse logistics flows.

Design/methodology/approach:
As research on waste of perishable products for SMEs is scattered, we focus on identifying key variables that contribute to the creation of avoidable waste. Secondly we identify patterns of waste creation at the retail level and its possibilities for value added recovery. We use explorative case studies (Eisenhardt, 1989) and compare four SMEs and one large retailer that operate in a developed market. To get insights into specificities of SMEs that affect retail logistics practice, we select two types of food retailers: specialised (e.g. greengrocers and bakers) and general (e.g. convenience store that sells perishable products as a part of the assortment)

Findings:
Our preliminary findings indicate that there is a difference between large retailers and SME retailers in factors that contribute to the waste creation, as well as opportunities for value added recovery of products. While more factors appear to affect waste creation and management at large retailers, a small number of specific factors appears to affect SMEs. Similarly, large retailers utilise a range of practices to reduce risks of product perishability and short shelf life, manage demand, and manage reverse logistics practices. Retail SMEs on the other hand have limited options to address waste creation and value added recovery. However, our findings show that specialist SMEs could successfully minimize waste and even create possibilities for value added recovery of perishable products. Data indicates that business orientation of the SME, the buyersupplier relationship, and an extent of adoption of lean principles in retail coupled with SME resources, product specific regulations and support from local authorities for waste management or partnerships with other organizations determine extent of successful preservation of a product quality and value added recovery.

Value:
Our contribution to the SCM academic literature is threefold: first, we identify major factors that contribute to the generation waste of perishable products in retail environment; second, we identify possibilities for value added recovery for perishable products and third, we present opportunities and challenges for SME retailers to manage or participate in activities of value added recovery. Our findings contribute to theory by filling a gap in the literature that considers product quality preservation and value added recovery in the context of retail logistics and SMEs.

Research limitations/implications:
Our findings are limited to insights from five case studies of retail companies that operate within a developed market. To improve on generalisability, we intend to increase the number of cases and include data obtained from the suppliers and organizations involved in reverse logistics flows (e.g. local authorities, charities, etc.).

Practical implications:
With this paper, we contribute to the improvement of retail logistics and operations in SMEs which constitute over 99% of business activities in UK (Rhodes, 2015). Our findings will help retail managers and owners to better understand the possibilities for value added recovery, investigate a range of logistics and retail strategies suitable for the specificities of SME environment and, ultimately, improve their profitability and sustainability.

On the Economics and Politics of Mobility

Exit, Voice and Political Change: Evidence from Swedish Mass Migration to the United States. During the Age of Mass Migration, 30 million Europeans immigrated to the United States. We study the long-term political effects of this large-scale migration episode on origin communities using detailed historical data from Sweden. To instrument for emigration, we exploit severe local frost shocks that sparked an initial wave of emigration, interacted with within-country travel costs. Because Swedish emigration was highly path dependent, the initial shocks strongly predict total emigration over 50 years. Our estimates show that emigration substantially increased membership in local labor organizations, the strongest political opposition groups at the time. Furthermore, emigration caused greater strike participation, and mobilized voter turnout and support for left-wing parties in national elections. Emigration also had formal political effects, as measured by welfare expenditures and adoption of inclusive political institutions. Together, our findings indicate that large-scale emigration can achieve long-lasting effects on the political equilibrium in origin communities. Mass Migration and Technological Innovation at the Origin. This essay studies the effects of migration on technological innovations in origin communities. Using historical data from Sweden, we find that large-scale emigration caused a long-run increase in patent innovations in origin municipalities. Our IV estimate shows that a ten percent increase in emigration entails a 7 percent increase in a muncipality’s number of patents. Weighting patents by a measure of their economic value, the positive effects are further increased. Discussing possible mechanisms, we suggest that low skilled labor scarcity may be an explanation for these results.  Richer (and Holier) Than Thou? The Impact of Relative Income Improvements on Demand for Redistribution. We use a tailor-made survey on a Swedish sample to investigate how individuals' relative income affects their demand for redistribution. We first document that a majority misperceive their position in the income distribution and believe that they are poorer, relative to others, than they actually are. We then inform a subsample about their true relative income, and find that individuals who are richer than they initially thought demand less redistribution. This result is driven by individuals with prior right-of-center political preferences who view taxes as distortive and believe that effort, rather than luck, drives individual economic success. Wealth, home ownership and mobility. Rent controls on housing have long been thought to reduce labor mobility and allocative efficiency. We study a policy that allowed renters to purchase their rent-controlled apartments at below market prices, and examine the effects of home ownership and wealth on mobility. Treated individuals have a substantially higher likelihood of moving to a new home in a given year. The effect corresponds to a 30 percent increase from the control group mean. The size of the wealth shock predicts lower mobility, while the positive average effect can be explained by tenants switching from the previous rent-controlled system to market-priced condominiums. By contrast, we do not find that the increase in residential mobility leads to a greater probability of moving to a new place of work.

Letter from the Editors

[Excerpt] The Editorial Team is proud to release this 2016 14th Annual Volume of the Cornell Real Estate Review. This year’s issue explores a wide range of topics, including the deployment of new technologies in multifamily properties, the effects of autonomous vehicles on real estate, and the continued ramifications of the housing crisis through the legal tactics of certain mortgage lenders. Also included, a recent repositioning project– the unique turnaround of a former casino hotel property in Reno, Nevada. Furthermore, this release includes a discussion of value-added multifamily investment strategy, an analysis of the impact of rapid transit on the residential market in Hudson County, New Jersey, and a summary of federal affordable housing incentive programs in the United States. This year’s Pathways features an interview with Toll Brothers Division President Karl Mistry (Baker ’04), and the Baker Viewpoint piece explores the concept of curtailment mortgages.

Repositioning a Multifamily Asset

Multifamily investments, particularly value-added strategies, have been of keen interest to real estate investors for years now. Successful execution of a multifamily investment offers excellent risk-adjusted returns when compared to other classes of real estate such as industrial, retail, and office. From a volatility standpoint, multifamily enjoys relatively stable long-term cash flows with less downside risk during periods of recession due to stable tenancy in most major markets. The stability during downturns is also supported by the fact that recessions tend to make renters out of owners, increasing demand for apartments.

La praxis dans le Marx de Michel Henry

Si le Marx de Michel Henry reconduit plusieurs thèses développées dans les écrits antérieurs et anticipe celles de « la trilogie » sur le christianisme, le dialogue qu’il instaure autour du thème de la praxis lui confère un statut singulier dans l’ensemble de l’oeuvre. Parce que Marx attribue à la pratique de l’individu et aux rapports réels entre les pratiques le pouvoir de créer les idéalités, notamment celle de la valeur, Henry est lui-même conduit à déplacer le champ d’immanence qu’il avait jusque-là situé du côté de l’ego et du corps vers la pratique et le système du travail vivant aux prises avec le monde objectif. Or du point de vue d’une phénoménologie matérielle, pour autant qu’il renvoie à un point de vue extérieur à la stricte immanence, le seul usage de la notion d’« individu » manifeste déjà une prise en compte de « la transcendance », poussant Henry à suspendre pour une part l’approche phénoménologique. Même si l’acosmisme de L’essence de la manifestation transparait encore dans le Marx, il est mis en tension extrême avec le monde des déterminations sociales et économiques et contraint l’auteur à développer la thèse de l’enracinement de ces déterminations dans l’immanence de la vie et de la praxis. C’est en même temps ce qui fait la force et l’originalité de la lecture henryenne de Marx. D’un autre côté, quand bien même elle hérite d’une éthique de la praxis, la trilogie semble perdre de vue la stricte individualité de la praxis qui apparaît dans le Marx. C’est ainsi que le concept de Vie Absolue qu’elle promeut est associé à une exigence d’universel que Henry avait préalablement disqualifiée, notamment à travers sa critique de Hegel. La thèse qu’on va lire cherche ainsi à rendre compte de l’originalité absolue du Marx dans l’oeuvre du phénoménologue français.

Impacte ambiental da viticultura do Douro na qualidade dos solos, sedimentos e águas

A atividade vitícola praticada na região do Douro é uma das mais importantes atividades agrícolas do país, não só devido a fatores socioculturais, como também pelo seu valor económico. A Região Demarcada do Douro (RDD) é uma das regiões vitícolas mais antiga do mundo, onde é produzido um dos vinhos generosos mais famosos do mundo, o Vinho do Porto. Contudo, no cultivo intensivo da vinha, o uso recorrente a pesticidas para o controlo de pragas das vinhas pode ter repercussões a nível da qualidade dos solos e dos cursos de água na envolvente às vinhas. O presente estudo foi desenvolvido numa área-piloto da sub-região Baixo Corgo da RDD, com o intuito de averiguar os possíveis efeitos e estimar os prováveis riscos ambientais promovidos pela viticultura. Foram selecionadas três vinhas, com idades de plantação distintas, onde foram recolhidas amostras de solos à superfície, tendo-se ainda feito uma recolha de amostras de água, sedimentos e águas intersticiais dos rios e da barragem na envolvente da área de estudo. Diferentes parâmetros químicos e físico-químicos foram analisados para uma avaliação global da área e prováveis fontes dos elementos. Especial destaque foi dado ao Cu, C, P, N, NO3 e S quer pelos teores anómalos e elevada variação espacial, quer pela sua importância como traçadores das atividades vitícolas e alguns como potenciais contaminantes. O Cu é o elemento potencialmente contaminante com mais destaque, visto que os seus teores são consideravelmente elevados nos solos e, a par, o P e N tendem a apresentar teores mais elevados na vinha mais velha, o que pode indicar efeitos de acumulação. Já os nitratos são mais elevados na vinha mais nova, visto que os processos de acumulação são mais difíceis neste caso devido à sua alta solubilidade e mobilidade. Apesar da elevada aplicação de S nas vinhas, os teores nestes solos são mais baixos do que nos solos sem atividades vitícolas, o que pode dever-se à sua baixa temperatura de sublimação e migração para níveis mais profundos dos solos. As baixas concentrações determinadas nos sedimentos e águas permitem concluir que as práticas vitícolas não parecem estar a interferir na qualidade dos mesmos. Contudo, novas campanhas de amostragem, abrangendo períodos sazonais distintos e próximos de épocas de aplicação de fertilizantes e pesticidas, deverão ser realizadas para validação temporal destes resultados.

Little Dairy on the Prairie: From Butter-makin' Women to High-tech Agriculture, July 10, 2008

In 2001, extensive archaeological excavations were conducted at the Oneida Cheese Factory in Jones County. The county is a microcosm of larger dairying trends found throughout northeast Iowa, the state's premier dairy-producing region, Jones County moved from homemade cheese and butter production by farm women, to the industrialization of the dairy farm and opening of cheese factories and butter creameries.A number of innovations affected the industry around the turn-of-the-twentieth century, including reliable butterfat testing, the introduction of ensilage (silos) that created year round milk production, and consolidation of the many local creameries into larger creamery organizations, such as the Diamond Creamery run by Henry D. Sherman of Jones County. Iowa's dairy industry of today looks very different from its heritage: consolidation and competition have drastically reduced the number of cows, dairy farms, and processing plants. In recent years, northeast Iowa has become the center of a movement to revitalize Iowa's dairy industry, particularly through the use of value-added strategies, such as niche markets and large regional co-operatives: the lessons from Iowa's dairying legacy are resurfacing as a solution to modern agricultural challenges.

Design para a valorização de indústrias regionais: readaptação do cobertor de papa da Guarda

A sociedade está espontaneamente em constante transformação e isso reflete-se na cultura de um povo e no artesanato, sendo primordial o desenvolvimento de produtos que acompanhem essa mudança. O artesanato insere-se de forma natural em ambientes locais, absorvendo e caracterizando a cultura e identidade de uma região, contudo com o passar do tempo tem havido uma deterioração cultural, levando à desvalorização do artesanato e até ao desaparecimento de identidades culturais, de saberes e artes ancestrais. O presente projeto tem como objetivo a valorização e readaptação do Cobertor de Papa, um produto artesanal fabricado exclusivamente na Guarda, através da simbiose entre o design e o artesanato. O design tem vindo a afirmar-se com uma mais-valia, ou seja um instrumento imprescindível para a afirmação do artesanato. Esta ligação entre o design e o artesanato é vital para a preservação e revitalização das técnicas e saberes obsoletos, assim como para o desenvolvimento de produtos contemporâneos, impregnados de memórias e cultura, mas que respondem às necessidades da sociedade atual. É o saber e a técnica do artesão conexo com a criatividade e inovação do design, que diferencia estes produtos dos produtos industriais, massificados, sem identidade, tornandoos únicos, especiais e próprios. Pretende-se assim criar novos produtos, com base no Cobertor de Papa, salvaguardando a produção artesanal, as raízes culturais deste povo, através dos caminhos da inovação e criatividade. Evidenciando sempre a valorização, a preservação e revitalização das técnicas utilizadas nesta arte e transmitindo os conhecimentos para que estes não se percam no tempo. Há uma intensão de ajudar a posicionar o Cobertor de Papa no mercado atual, satisfazendo as necessidades da sociedade e do consumidor vigente, com o intuito de enaltecer esta arte, bem como as suas estirpes e essência.

Sweet cherry: composition, postharvest preservation, processing and trends for its future use

Background Sweet cherries (Prunus avium L.) are a nutritious fruit which are rich in polyphenols and have high antioxidant potential. Most sweet cherries are consumed fresh and a small proportion of the total sweet cherries production is value added to make processed food products. Sweet cherries are highly perishable fruit with a short harvest season, therefore extensive preservation and processing methods have been developed for the extension of their shelf-life and distribution of their products. Scope and Approach In this review, the main physicochemical properties of sweet cherries, as well as bioactive components and their determination methods are described. The study emphasises the recent progress of postharvest technology, such as controlled/modified atmosphere storage, edible coatings, irradiation, and biological control agents, to maintain sweet cherries for the fresh market. Valorisations of second-grade sweet cherries, as well as trends for the diversification of cherry products for future studies are also discussed. Key Findings and Conclusions Sweet cherry fruit have a short harvest period and marketing window. The major loss in quality after harvest include moisture loss, softening, decay and stem browning. Without compromising their eating quality, the extension in fruit quality and shelf-life for sweet cherries is feasible by means of combination of good handling practice and applications of appropriate postharvest technology. With the drive of health-food sector, the potential of using second class cherries including cherry stems as a source of bioactive compound extraction is high, as cherry fruit is well-known for being rich in health-promoting components.

Fixation du prix de vente des exploitations agricoles québécoises: comparaison entre fermes laitières et autres types de production

L’écart croissant entre les valeurs marchande et économique des exploitations agricoles québécoises complexifie le processus de transfert des fermes à la prochaine génération. La capacité de payer limitée des repreneurs et les besoins de retraite des cédants restreignent la marge de manoeuvre nécessaire afin de déterminer un prix de vente de l’entreprise adéquat. La présente étude vise à analyser les déterminants du prix de vente des fermes et montre que dans notre échantillon, le prix est significativement corrélé avec les besoins de retraite nets des cédants et de façon moins significative, avec la valeur économique des fonds propres de l’entreprise. Les considérations financières semblent éclipser les aspects humains et d’importants compromis sont réalisés des deux côtés de la transaction en vue d’assurer la continuité de l’entreprise. L’influence d’intervenants externes à l’entreprise entre également en ligne de compte dans la fixation du prix, ce qui implique que la décision ne découle pas uniquement d’une négociation entre cédants et repreneurs. De façon générale, les fermes laitières semblent confrontées aux mêmes défis que les autres types de production quant à la fixation de leur prix de vente, ce qui suggère que la problématique soit davantage une question de gestion plutôt qu’une question spécifique au secteur. À moins d’un rétrécissement de l’écart entre la valeur marchande des actifs et leurs capacités à générer des revenus, la fixation du prix de vente de plusieurs fermes du Québec risque d’être encore plus contraignante à l’avenir.

Développement et pré-test d’un plan de soins de suivi pour des femmes atteintes du cancer de l’endomètre avec traitements adjuvants lors de la transition de la fin du traitement actif vers la survie au cancer

La fin du traitement actif et le début de la phase de survie correspondent à une période de transition qui présente de nombreux défis pour la personne survivante au cancer, les soignants et le système de santé. La phase de survie au cancer est une phase distincte mais négligée du continuum de soins. Pour faciliter la transition de la fin du traitement actif vers la survie et optimiser la coordination des soins de suivi, la mise en place d’un plan de soins de suivi (PSS) est proposée. Le but de cette recherche est de développer, de mettre en place et d’évaluer si un plan de soins de suivi (PSS) permet de répondre aux besoins globaux, de diminuer la détresse émotionnelle et de favoriser les comportements d’autogestion de santé de femmes atteintes du cancer de l’endomètre (FACE) lors de la transition de la fin du traitement actif vers la survie au cancer. Elle comprend deux phases distinctes. La première phase visait d’abord le développement d’un plan de soins de suivi (PSS) pour des femmes atteintes du cancer de l’endomètre avec traitements adjuvants. La sélection du contenu du PSS a été faite à partir de la recension des écrits et des données recueillies lors d’entrevues individuelles avec 19 FACE, 24 professionnels de la santé travaillant avec cette clientèle et quatre gestionnaires de proximité en oncologie. Cette première phase avait également pour but la validation du contenu du PSS auprès de dix professionnels de la santé impliqués dans l’étude. La seconde phase consistait à évaluer la faisabilité, l’acceptabilité du PSS et à en pré-tester l’utilité à répondre aux besoins globaux, à diminuer la détresse émotionnelle (peur de la récidive) et à favoriser l’autogestion de santé auprès d’un groupe de 18 femmes atteintes du cancer de l’endomètre avec traitements adjuvants à la fin du traitement actif vers la survie. Sur le plan de la faisabilité, les résultats suggèrent que la mise en place du PSS comporte des défis en termes de temps, de ressources et de coordination pour l’infirmière pivot en oncologie (IPO). Concernant l’acceptabilité du PSS, les FACE le perçoivent comme un outil d’information utile qui favorise la communication avec le médecin de famille ou d’autres professionnels de la santé. Les IPO soutiennent sa valeur ajoutée à la fin du traitement et soulignent que la discussion du contenu du PSS fait ressortir des éléments de surveillance et de suivi essentiels à prendre en compte pour la phase de survie et permet de mettre l’emphase sur l’autogestion de sa santé. Pour les médecins de famille, le PSS est un outil d’information pour les survivantes qui favorise la réassurance, la communication et la continuité des soins entre professionnels de la santé. Enfin, pour ce qui est de l’utilité du PSS à répondre aux besoins globaux, les résultats suggèrent que l’ensemble des besoins sont plus satisfaits trois mois après la fin des traitements pour le groupe ayant reçu un PSS. Bien que la peur de récidive du cancer (PRC) s’améliore au suivi de trois mois pour le groupe exposé au PSS, 55% des FACE conservent un score cliniquement significatif de 13 à la sous-échelle de sévérité de peur de récidive à la fin du traitement et 42% au suivi de trois mois. Les comportements d’autogestion de santé s’améliorent entre la fin du traitement et le suivi de trois mois pour le groupe exposé un PSS. Considérant ces résultats, la démarche soutient la pertinence de mettre en place un PSS à la fin du traitement actif pour les FACE pour répondre à des besoins d’information, favoriser la communication et la continuité des soins avec les professionnels de la santé et les comportements d’autogestion de santé dans la phase de survie. Cependant, des contraintes de temps, de ressources et de coordination doivent être prises en compte pour sa mise en place dans le milieu clinique. Mots-clés : Transition, fin du traitement actif, besoins, survie au cancer, plan de soins de suivi.

The impact of Open Access outside of European Universities

The Open Access movement has encouraged the availability of publicly-funded research papers, data and learning content for barrier-free use of that content without payment by the user. The impact of increasing availability of content to researchers in European universities is understood in terms of easier access to previous research and greater exposure for new research results, bringing benefits to the research community itself. A new culture of informal sharing is evident within the teaching and learning communities and to some extent also within the research community, but as yet the growth in informal sharing has not had a major effect upon the use of formal publication choices. This briefing paper explores the impact of open access upon potential users of research outputs outside the walls of research-led European universities, where the economic value of open access may be even greater than the academic value within universities. The potential impact of open access is understood in many communities but requires a greater volume of open access content to be available for the full potential to be realised. More open access content will become available as the opportunities in open, internet-based digital scholarship are understood. This briefing paper was written in cooperation with SPARC Europe. All links provided in footnotes in this Briefing Paper are to studies available in open access.

Modelo de evaluación de pequeños proyectos en OCENSA

En la actualidad existen innumerables y diferentes metodologías para la evaluación de proyectos pequeños; sin embargo, la valoración y la selección de los mismos es compleja si se consideran sus propias necesidades y las de la empresa -- Por ello, en este estudio se pretende establecer una metodología estandarizada de evaluación de proyectos pequeños (menores de un millón de dólares americanos) que agrupe, desde el punto de vista estratégico, los intereses de la compañía Oleoducto Central S. A. (OCENSA) y las buenas prácticas de la industria petrolera -- Este formato incluye la información necesaria y relevante para que los diferentes niveles de la organización que generan y gestionan dichos proyectos puedan determinar su implementación de manera ágil y sencilla -- El objetivo de esta nueva metodología es garantizar la optimización de decisiones por el equipo directivo respecto a factores tales como su valor agregado a la compañía y su alineación con los objetivos y metas estratégicas de OCENSA, para que, además, le permitan a la empresa materializar su misión y su visión -- En otras palabras, este trabajo busca dotar a OCENSA de una herramienta que le permita mejorar su toma de decisiones de inversión para pequeños proyectos que no sean manejados a través de la Project Management Office (PMO) y de conformidad con la utilización del modelo de maduración de proyectos de OCENSA -- De acuerdo con los resultados obtenidos durante la puesta en marcha de dicha metodología, se encontró que durante la evaluación es necesario puntualizar en los objetivos y la planeación de pequeños proyectos y en la forma en que dichos objetivos se enmarcan en los objetivos estratégicos y requerimientos reales de OCENSA -- También es necesario detallar cómo evaluar parámetros estratégicos para la compañía, como la protección y la integridad de las personas, el cuidado del medio ambiente, el impacto y la inclusión de los intereses de las comunidades y los diferentes grupos de interés

Prácticas para el mejoramiento de la gerencia estratégica de proyectos de crecimiento corporativo. Una propuesta desde los estándares del PMI para una empresa del sector eléctrico colombiano

El presente proyecto de grado busca contribuir a una efectiva gerencia estratégica de proyectos de inversión orientados a incrementar el valor de empresa en una compañía del sector eléctrico colombiano -- Con el fin de conocer el estado actual de las prácticas de gerencia estratégica de proyectos, se realizó un diagnóstico para medir el nivel de madurez; también se entrevistaron ejecutivos involucrados en el actual proceso de crecimiento, todo lo anterior con el fin de señalar las brechas y oportunidades de mejoramiento en la organización en estudio -- Para conocer la identificación de prácticas que se han implementado en el sector, se entrevistaron expertos que han hecho parte de los procesos de transformación organizacional originados a partir de los procesos de crecimiento corporativo en tres de las principales organizaciones del sector eléctrico colombiano, esto con el propósito de retomar sus experiencias de éxito -- Como marco teórico-metodológico se trabajó con los estándares del PMI para fundamentar los conceptos alrededor de las prácticas a proponer como resultado de esta investigación -- Finalmente se realizó una triangulación de información a través de la cual se integraron los conceptos teóricos y prácticos que permitieron elaborar una propuesta de mejoramiento de la gerencia estratégica de proyectos de crecimiento corporativo