999 resultados para Technical reserves


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While India's state-owned enterprises are widely believed to be inefficient, there is a dearth of studies that document such inefficiency on any rigorous basis. Yet, since improvement in firm efficiency is one of the basic objectives of privatization, it is important to assess whether efficiency is indeed lower in the public sector than in the private sector. This paper compares the performance of state-owned enterprises with those of private sector firms in respect of technical efficiency. The comparison is made in eight different sectors over the period 1991-92 to 1998-99. We measure technical efficiency using the method of Data Envelopment Analysis. Judging by the average levels of technical efficiency, no conclusive evidence of superior performance on the part of the private sector is found.

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This paper shows how one can infer the nature of local returns to scale at the input- or output-oriented efficient projection of a technically inefficient input-output bundle, when the input- and output-oriented measures of efficiency differ.

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This study examines the relationship between stock market reaction to horizontal merger announcements and technical efficiency levels of the participating firms. The analysis is based on data pertaining to eighty mergers between firms in the U.S. manufacturing industry during the 1990s. We employ Data Envelopment Analysis (DEA) to measure technical efficiency, which capture the firms. competence to produce the maximum output given certain productive resources. Abnormal returns related to the merger announcements provide the investor.s re-evaluation on the future performance of the participating firms. In order to avoid the problem of nonnormality, heteroskedasticity in the regression analysis, bootstrap method is employed for estimations and inferences. We found that there is a significant relationship between technical efficiency and market response. The market apparently welcomes the merger as an arrangement to improve resource utilizations.

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This paper uses Data Envelopment Analysis to examine changes in levels of technical efficiency over time in China's state-owned enterprises (SOEs) during 1980-1989. Our paper adds to the growing body of literature in this area by obtaining measures of technical efficiency of individual SOEs over years and by identifying how different aspects of the reforms have affected efficiency. We estimate a Tobit regression model, using the technical efficiency score as the dependent variable and a set of reform variables and firm attributes as regressors. We find that specific aspects of the reforms were very effective in improving technical efficiency.

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The Indian textiles industry is now at the crossroads with the phasing out of quota regime that prevailed under the Multi-Fiber Agreement (MFA) until the end of 2004. In the face of a full integration of the textiles sector in the WTO, maintaining and enhancing productive efficiency is a precondition for competitiveness of the Indian firms in the new liberalized world market. In this paper we use data obtained from the Annual Survey of Industries for a number of years to measure the levels of technical efficiency in the Indian textiles industry at the firm level. We use both a grand frontier applicable to all firms and a group frontier specific to firms from any individual state, ownership, or organization type in order to evaluate their efficiencies. This permits us to separately identify how locational, proprietary, and organizational characteristics of a firm affect its performance.

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I propose that the Last in, First out (LIFO) inventory valuation method needs to be reevaluated. I will evaluate the impact of the LIFO method on earnings of publically traded companies with a LIFO reserve over the past 10 years. I will begin my proposal with the history of how the LIFO method became an acceptable valuation method and discuss the significance of LIFO within the accounting profession Next I will provide a description of LIFO, the First in, First out (FIFO), and the weighted average inventory valuation methods and explore the differences among each. More specifically, I will explore the arguments for and against the use of the LIFO method and the potential shift towards financial standards that do not allow LIFO (a standard adopted and influenced by the International Financial Accounting Standards Board). Data will be collected from Compustat for publicly traded companies (with a LIFO Reserve) for the past 10 years. I will document which firms use LIFO, analyze trends relating to LIFO usage and LIFO reserves (the difference in the cost of inventory between using LIFO and FIFO), and evaluate the effect on earnings. The purpose of this research is to evaluate the accuracy of LIFO in portraying earnings and to see how much tax has gone uncollected over the years because of the use of LIFO. Moreover, I will provide an opinion as to whether U.S. GAAP should adopt a standard similar to IFRS and ban the LIFO method.

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The PROPELLER (Periodically Rotated Overlapping Parallel Lines with Enhanced Reconstruction) magnetic resonance imaging (MRI) technique has inherent advantages over other fast imaging methods, including robust motion correction, reduced image distortion, and resistance to off-resonance effects. These features make PROPELLER highly desirable for T2*-sensitive imaging, high-resolution diffusion imaging, and many other applications. However, PROPELLER has been predominantly implemented as a fast spin-echo (FSE) technique, which is insensitive to T2* contrast, and requires time-inefficient signal averaging to achieve adequate signal-to-noise ratio (SNR) for many applications. These issues presently constrain the potential clinical utility of FSE-based PROPELLER. ^ In this research, our aim was to extend and enhance the potential applications of PROPELLER MRI by developing a novel multiple gradient echo PROPELLER (MGREP) technique that can overcome the aforementioned limitations. The MGREP pulse sequence was designed to acquire multiple gradient-echo images simultaneously, without any increase in total scan time or RF energy deposition relative to FSE-based PROPELLER. A new parameter was also introduced for direct user-control over gradient echo spacing, to allow variable sensitivity to T2* contrast. In parallel to pulse sequence development, an improved algorithm for motion correction was also developed and evaluated against the established method through extensive simulations. The potential advantages of MGREP over FSE-based PROPELLER were illustrated via three specific applications: (1) quantitative T2* measurement, (2) time-efficient signal averaging, and (3) high-resolution diffusion imaging. Relative to the FSE-PROPELLER method, the MGREP sequence was found to yield quantitative T2* values, increase SNR by ∼40% without any increase in acquisition time or RF energy deposition, and noticeably improve image quality in high-resolution diffusion maps. In addition, the new motion algorithm was found to improve the performance considerably in motion-artifact reduction. ^ Overall, this work demonstrated a number of enhancements and extensions to existing PROPELLER techniques. The new technical capabilities of PROPELLER imaging, developed in this thesis research, are expected to serve as the foundation for further expanding the scope of PROPELLER applications. ^

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Esta 2da edición de la Guía recoge la última evidencia disponible no sólo respecto de la atención del aborto seguro sino también de cómo deben organizarse los recursos humanos, los insumos y las instituciones de salud para garantizar los derechos humanos, incluyendo los derechos sexuales y reproductivos de las mujeres.

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http://www.rhsupplies.org/fileadmin/user_upload/CoLSC/Meeting_Documents/Dakar_2-5_July_2013/second_part/Global_conveners_brief_Misoprostol_Final.pdf

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http://www.rhsupplies.org/fileadmin/user_upload/CoLSC/Meeting_Documents/Dakar_2-5_July_2013/second_part/Global_conveners_brief_Oxytocin_Final.pdf

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This archive consists of the hydrographic data collected on Cruise 82-002 of C.S.S. Hudson, April 11 to May 2, 1982. 78 stations were occupied on a line running near 48°N from the mouth of the English Channel to the Grand Banks of Newfoundland. Pressure, temperature and salinity were measured by a Guildline digital CTP system. Salinity, dissolved oxygen, silicate, nitrate and phosphate were measured from water samples collected on the CTP upcasts. CTP and discrete bottle data and associated derived parameters are tabulated at standard levels. This is the digital version of the printed report (of 1989, see further details), published in 2006 with the information system Pangaea.

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This article presents the findings of a field research, not experimental, observational, correlating, basic, of mixed data, micro sociologic, leading to a study of surveys.The object of study is to find learning kinds, and the unit of analysis were 529 high school students between 16 and 21 years old. Its purpose is to understand the impact of learning by rote, guided, self learned and meaningful learning and its achievement degree besides the learning outcomes of differentiated curriculum based on David Ausubel's thoughts, associated with different economic specialties (MINEDUC, 1998) where the population of the study is trained. To collect data, the test TADA - DO2 was used, this test has a reliability index of 0.911 according to Cronbach. From the hits it can be stated from the null hypothesis that there is a significant association (a = 0,05) between the learning kinds and the learning expected of differentiated training plan for both, male and female. It is complex to state that the training of the middle-level technicians leads to a successful employment.

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This article presents the findings of a field research, not experimental, observational, correlating, basic, of mixed data, micro sociologic, leading to a study of surveys.The object of study is to find learning kinds, and the unit of analysis were 529 high school students between 16 and 21 years old. Its purpose is to understand the impact of learning by rote, guided, self learned and meaningful learning and its achievement degree besides the learning outcomes of differentiated curriculum based on David Ausubel's thoughts, associated with different economic specialties (MINEDUC, 1998) where the population of the study is trained. To collect data, the test TADA - DO2 was used, this test has a reliability index of 0.911 according to Cronbach. From the hits it can be stated from the null hypothesis that there is a significant association (a = 0,05) between the learning kinds and the learning expected of differentiated training plan for both, male and female. It is complex to state that the training of the middle-level technicians leads to a successful employment.

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This article presents the findings of a field research, not experimental, observational, correlating, basic, of mixed data, micro sociologic, leading to a study of surveys.The object of study is to find learning kinds, and the unit of analysis were 529 high school students between 16 and 21 years old. Its purpose is to understand the impact of learning by rote, guided, self learned and meaningful learning and its achievement degree besides the learning outcomes of differentiated curriculum based on David Ausubel's thoughts, associated with different economic specialties (MINEDUC, 1998) where the population of the study is trained. To collect data, the test TADA - DO2 was used, this test has a reliability index of 0.911 according to Cronbach. From the hits it can be stated from the null hypothesis that there is a significant association (a = 0,05) between the learning kinds and the learning expected of differentiated training plan for both, male and female. It is complex to state that the training of the middle-level technicians leads to a successful employment.