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.

Researching from within: external and internal ethical engagement

This article examines the superficial and deep ethical and moral dilemmas confronting ‘insider’ researchers which we term external and internal ethical engagement. External ethical engagement refers to the traditional, easily identifiable ethical issues that insider researchers attend to by submitting their application for ethical approval to their institution’s internal review board. Internal ethical engagement relates to the deeper level ethical and moral dilemmas that insider researchers have to deal with once ‘in the field’ linked to on-going personal and professional relationships with participants, insider knowledge, conflicting professional and researcher roles, and anonymity. By reviewing the literature in this area and drawing on the authors’ experiences of undertaking interpretive studies at institutions where they were members of staff, we explore these concepts and examine the implications for insider researchers. Keywords: insider research; ethics; professional relationships; anonymity; access

Internal doubts about Cohen's Rescue of Justice

G.A. Cohen's Rescuing Justice and Equality is the culmination of twenty years' work on Rawls's theory of justice. In this paper I distinguish three prongs of attack advanced by Cohen, and show how two of the prongs (the claim that egalitarianism includes productive demands and the claim that equality is best understood as 'luck egalitarianism') are incompatible.

Differential effects of internal and external factors on the development of vocabulary, tense morphology and morpho-syntax in successive bilingual children

The present study investigates the effects of child internal (age/time) and child external/environmental factors on the development of a wide range of language domains in successive bilingual (L2) Turkish-English children of homogeneously low SES. Forty-three L2 children were tested on standardized assessments examining the acquisition of vocabulary and morpho-syntax. The L2 children exhibited a differential acquisition of the various domains: they were better on the general comprehension of grammar and tense morphology and less accurate on the acquisition of vocabulary and (complex) morpho-syntax. Profile effects were confirmed by the differential effects of internal and external factors on the language domains. The development of vocabulary and complex syntax were affected by internal and external factors, whereas external factors had no contribution to the development of tense morphology. These results are discussed in light of previous studies on the impact of internal and external factors in child L2 acquisition.

Organisational semiotics methods to assess organisational readiness for internal use of social media

The paper presents organisational semiotics (OS) as an approach for identifying organisational readiness factors for internal use of social media within information intensive organisations (IIO). The paper examines OS methods, such as organisational morphology, containment analysis and collateral analysis to reveal factors of readiness within an organisation. These models also help to identify the essential patterns of activities needed for social media use within an organisation, which can provide a basis for future analysis. The findings confirmed many of the factors, previously identified in literature, while also revealing new factors using OS methods. The factors for organisational readiness for internal use of social media include resources, organisational climate, processes, motivational readiness, benefit and organisational control factors. Organisational control factors revealed are security/privacy, policies, communication procedures, accountability and fallback.

Internal wave drag in stratified flow over mountains on a beta plane

The impact of the variation of the Coriolis parameter f on the drag exerted by internal Rossby-gravity waves on elliptical mountains is evaluated using linear theory, assuming constant wind and static stability and a beta-plane approximation. Previous calculations of inertia-gravity wave drag are thus extended in an attempt to establish a connection with existing studies on planetary wave drag, developed primarily for fluids topped by a rigid lid. It is found that the internal wave drag for zonal westerly flow strongly increases relative to that given by the calculation where f is assumed to be a constant, particularly at high latitudes and for mountains aligned meridionally. Drag increases with mountain width for sufficiently wide mountains, reaching values much larger than those valid in the non-rotating limit. This occurs because the drag receives contributions from a low wavenumber range, controlled by the beta effect, which accounts for the drag amplification found here. This drag amplification is shown to be considerable for idealized analogues of real mountain ranges, such as the Himalayas and the Rocky mountains, and comparable to the barotropic Rossby wave drag addressed in previous studies.

Arctic Oscillation and Antarctic Oscillation in internal atmospheric variability

n this study, we investigated the features of Arctic Oscillation (AO) and Antarctic Oscillation (AAO), that is, the annular modes in the extratropics, in the internal atmospheric variability attained through an ensemble of integrations by an atmospheric general circulation model (AGCM) forced with the global observed SSTs. We focused on the interannual variability of AO/AAO, which is dominated by internal atmospheric variability. In comparison with previous observed results, the AO/AAO in internal atmospheric variability bear some similar characteristics, but exhibit a much clearer spatial structure: significant correlation between the North Pacific and North Atlantic centers of action, much stronger and more significant associated precipitation anomalies, and the meridional displacement of upper-tropospheric westerly jet streams in the Northern/Southern Hemisphere. In addition, we examined the relationship between the North Atlantic Oscillation (NAO)/AO and East Asian winter monsoon (EAWM). It has been shown that in the internal atmospheric variability, the EAWM variation is significantly related to the NAO through upper-tropospheric atmospheric teleconnection patterns.

Brussels French une fois: Transfer-induced innovation or system-internal development?

In language contact studies, specific features of the contact languages are often seen to be the result of transfer (interference), but it remains difficult to disentangle the role of intra-systemic and inter-systemic factors. We propose to unravel these factors in the analysis of a feature of Brussels French which many researchers attribute to transfer from (Brussels) Dutch: the adverbial use of une fois. We compare the use of this particle in Brussels French with its occurrence in corpora of other varieties of French, including several that have not been influenced by a Germanic substrate or adstrate. A detailed analysis of the frequency of occurrence, the functions and the distribution of the particle over different syntactic positions shows that some uses of une fois can be traced back to sixteenth-century French, but that there is also ample evidence for overt and covert transfer (Mougeon and Beniak, 1991) from Brussels Dutch.

Hypoxic modulation of ca(2+) signaling in human venous and arterial endothelial cells

Our understanding of vascular endothelial cell physiology is based on studies of endothelial cells cultured from various vascular beds of different species for varying periods of time. Systematic analysis of the properties of endothelial cells from different parts of the vasculature is lacking. Here, we compare Ca(2+) homeostasis in primary cultures of endothelial cells from human internal mammary artery and saphenous vein and how this is modified by hypoxia, an inevitable consequence of bypass grafting (2.5% O(2), 24 h). Basal [Ca(2+)]( i ) and store depletion-mediated Ca(2+) entry were significantly different between the two cell types, yet agonist (ATP)-mediated mobilization from endoplasmic reticulum stores was similar. Hypoxia potentiated agonist-evoked responses in arterial, but not venous, cells but augmented store depletion-mediated Ca(2+) entry only in venous cells. Clearly, Ca(2+) signaling and its remodeling by hypoxia are strikingly different in arterial vs. venous endothelial cells. Our data have important implications for the interpretation of data obtained from endothelial cells of varying sources.