...US 20070187636Al (19) United States (12) Patent Application Publication (10) Pub. No.: US 2007/0187636 A1 Yamamoto (43) Pub. Date: (54) BOROHYDRIDE FUEL FORMULATION (76) Inventor John Hiroshi Yamamoto Aug. 16, 2007 Related US. Application Data (60) Andover, MA (US) Provisional application No. 60/774,253, ?led on Feb. 16’ 20°6 correspondence Address: ROHM AND HAAS COMPANY PATENT DEPARTMENT (51) Publication Classi?cation Int. Cl. 0992 99/00 (2006.01) 100 INDEPENDENCE MALL WEST (52) us. Cl. .......................................... .. 252/1; 502/400 PHILADELPHIA, PA 19106-2399 57 ABSTRACT (21) Appl. No.: 11/705,483 ( ) (22) Feb. 12, 2007 A solid composition containing at least one borohydride compound and at least one base. Filed; Aug. 16,2007 US 2007/0187636 A1 BOROHYDRIDE FUEL FORMULATION [0001] This application claims the bene?t of priority under 35 U.S.C. §119(e) of US. Provisional Patent Application No. 60/774,253 ?led on Feb. 16, 2006. [0002] This invention relates to a solid borohydride-con taining formulation useful for hydrogen generation in fuel than 35% solids, alternatively no more than 30%. The Water may contain small amounts of additives, e.g., anti-foaming agents, surfactants, etc. [0009] The present invention is further directed to a method for improving How of poWdered metal borohydride salts, and to a solid composition having improved ?oW...
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...JBPP Inventory Management Inventory Management and Its Effects on Customer Satisfaction Scott Grant Eckert1 Abstract This study examines inventory management and the role it plays in improving customer satisfaction. It looks at how food companies have been under pressure to streamline their inventory systems, and the consequences of such actions. It also examines how many retailers are trying to implement a “perfect order” system and how suppliers are constantly under pressure to meet the demands of these retailers. Many food companies are, therefore, looking at various inventory management systems as they belief this will have a positive effect on the satisfaction of their customers. The paper also outlines the methodology used in the research and concludes by pointing out the limitations of the research as well as suggestions for further research. Keywords: Inventory Management; Customer Satisfaction; Grocery Companies Introduction Many food companies have been under pressure to streamline their supply chain, minimize large inventories, and cut holding cost on inventory. In the past, inventory management has focused on not running out of finished goods. This caused manufacturers to stockpile large amounts of raw materials, work in process, and finished goods. The extra finished goods would be to protect them from going out of stock. There are different costs associated with 1 Scott Grant Eckert is currently studying for a doctorate in Business Administration (DBA) at the...
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...CIÊNCIAS CONTÁBEIS: O PERFIL DAS AUTORIAS DA PRODUÇÃO CIENTÍFICA DOS DOCENTES EM PERIÓDICOS NACIONAIS (2000-2009) RESUMO - O objetivo da investigação foi descrever o perfil das autorias da produção docente em periódicos nacionais dos Programas de Pós-graduação em Ciências Contábeis – PPGCC. A janela temporal de 10 anos entre 2000 a 2009 foi escolhida para a análise de 27 periódicos. Um banco de dados foi criado fundamentado na metodologia de WOOD et al. (2009). Posteriormente, foi realizada análise descritiva da amostra de 1.175 artigos disponibilizados em periódicos nacionais de acesso aberto. Observou-se que o ranking geral dos PPGCC indica que o programa da USP é o que mais se destacou em 10 anos. As autorias estão relacionadas com o número de docentes de tempo integral e existência de concentração, aproximadamente, de 80% da produção científica dos programas de pós-graduação em ciências contábeis na região sul e sudeste. As pesquisas são, principalmente, da área de contabilidade financeira e a maior parte das autorias dos artigos é em colaboração múltipla. A formação docente principal é contabilidade e controladoria. Abimael de Jesus Barros Costa, Bacharel em Ciências Contábeis pelo Centro Universitário UNIEURO (2007) e Especialista em Auditoria e Perícia pelo Centro Universitário UNIEURO (2008). Mestre em Ciências Contábeis pela Universidade de Brasília UnB (2011). Professor Assistente do Departamento de Ciências Contábeis e Atuariais da Universidade...
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...ABACUS, Vol. 45, No. 3, 2009 doi: 10.1111/j.1467-6281.2009.00295.x MARTIN BLOOM Accounting For Goodwill abac_295 379..389 This article provides a means of resolving one of accounting’s ongoing problems—how to account for goodwill in an era where the unidentifiable intangible asset is often an entity’s largest value component. Despite the general recognition that, in practice, the two classes of goodwill are indistinguishable in terms of their ability to generate streams of revenue, a distinction is traditionally drawn between internally generated and purchased goodwill. The former should not be brought to account because it is impossible to do so within the accepted rules of double entry bookkeeping and historical cost based accounting. On the other hand, there is no difficulty in bringing purchased goodwill to account, but controversy has always existed as to how to treat the amount once recognized. It can confidently be expected that, as anomalies and practical difficulties manifest themselves in practice, the current impairment regime will, in its turn, be abandoned. Key words: Accounting; Double account; Goodwill, internally generated, purchased. Controversy on how to account for goodwill has continued over many decades. It is certainly an example of Sterling’s (1975) lament that because of the way we conceive of issues ‘accountants do not resolve issues, we abandon them’ (quoted in Chambers, 1995). The ideas proposed here are based on redefining the problem. They...
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...Desenvolvimento e operacionalização de um plano de negócios para uma atividade industrial Mariana Borges de Sousa Serras Pereira Dissertação de Mestrado Orientador na FEUP: Prof. Eduardo Gil da Costa Faculdade de Engenharia da Universida de do Porto Mestrado Integrado em Engenharia Industrial e Gestão 2014-01-27 Desenvolvimento e operacionalização de um plano de negócios para uma atividade industrial ii Desenvolvimento e operacionalização de um plano de negócios para uma atividade industrial Resumo Como consequência da atual recessão económica, a Movelpartes, empresa pertencente ao grupo Sonae Indústria, sofreu uma queda acentuada no seu volume de vendas. Esta queda teve como consequência a perda de rentabilidade da empresa, em particular na unidade industrial localizada em Vilela. Por outro lado, o método vigente de produção e expedição de produtos promocionais do grupo é pouco eficiente. Da conjugação destas duas proposições surgiu a ideia de industrializar, internalizar e centralizar a produção e expedição de produtos promocionais na unidade fabril de Vilela. Os principais objetivos deste projeto são o aumento da rentabilidade da unidade de Vilela, através da imputação de parte dos custos fixos aos produtos promocionais; a redução dos custos de produção e expedição dos produtos promocionais e permitir que funcionários da empresa, atualmente encarregues da produção de amostras, fiquem disponíveis para outras atividades de maior valor acrescentado...
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...Why is client’s participation in social work so important? And which role can the university play to get the involvement of social service’s users? Examples from Zaragoza in Spain Tomasa Báñez, University of Zaragoza 1) Introduction With my presentation I would like encourage you about the importance of clients’ participation in social work and to present an experience of community work done using participatory action research methodology in Zaragoza (Spain). In the first place, I will present some reasons for clients’ participation in social work, both practical and philosophical reasons, to continue analysing the current situation on this topic in Spain and how we can improve client’s participation in social work and which role the university can play in this process. And I will finish my presentation with an example of clients’ participation, a participatory action research project which has been carrying out in Zaragoza since 18 years ago, with the partnership of practitioners’ social workers and lecturers of social work. 2) Why is client’s participation in social work so important? Clients’ participation in social work has traditionally been very important because of practical and philosophical or ideological reasons (instrumental and intrinsic reasons). Examining some classical authors in social work we can find both reasons for clients’ participation: practical and philosophical. Mary Richmond in her book Case Work underlined the importance of the clients’ participation...
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...______ Professor Dr. Carlos Eduardo Frickman Young – Orientador ________________________________________________________ Professor Dr. José Eduardo Cassiolato ________________________________________________________ Professora Dra. Maria Cecília J. Lustosa RIO DE JANEIRO AGOSTO 2011 3 DETERMINANTES DA INOVAÇÃO AMBIENTAL: UMA ANÁLISE DAS ESTRATÉGIAS DAS FIRMAS DA INDÚSTRIA DE TRANSFORMAÇÃO BRASILEIRA RESUMO: Diante da natureza dinâmica do papel da tecnologia sobre o meio ambiente, a dissertação analisa os determinantes das inovações que reduziram os impactos ambientais para as firmas da indústria de transformação brasileira com base nos dados da PINTEC 2008. Em relação às estratégias e esforços inovativos das firmas, os dados evidenciam que essas atividades são focadas nos determinantes que tem pouca ou nenhuma relação com...
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...THE INFLUENCE OF INTEREST AND FACILITIES FOR THE CAPABILITY OF GADGETS UTILIZATION AMONG UUM STUDENTS Abdul Shukor , Khatijah , Atika , Hafizuddin , Kusairee ABSTRACT The purpose of this research is to identify the influence of interest and facilities for the capability of gadgets utilization among students of University Utara Malaysia. This research is using descriptive study to analyse the student’s perception between interest and facilities in using gadget. Besides that, in the above relationship questionnaires were used to collect data. A total of 100 students responded to the survey. Furthermore, methods that have been used for data collection in this research were by observation, questionnaire and also case study. The findings also revealed that there is no moderator in this research but it just considered that interest and facilities was not a moderator in the mentioned relationship but can be considered as significant independent predictor of usage while capability gadget utilization as dependent variables. Results from the study shows that the interest and the facilities of the student towards capability of gadget utilization were positively related. CHAPTER 1 INTRODUCTION Background of the study Development in the world is expanding to new levels. Let it be anything, technology has made things more knowledgeable and convenient. Today, the world has turned into a world of gadgets. The gadgets have advanced in various ways. Today, you will find gadgets...
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...INTERNET MARKETING ACQUISITION PROCESS Case: www.flashgame4fun.com Lahti University of Applied Sciences Degree Program in International Business Thesis Winter 2008 Nguyen Phuong Linh Hoang Tung Lahti University of Applied Sciences Faculty of Business Studies NGUYEN P. LINH AND HOANG TUNG: Internet Marketing Acquisition Process Case: www.flashgame4fun.com Bachelor’s Thesis of Degree Program in International Business, 103 pages, 15 appendices Winter 2008 ABSTRACT Internet marketing is becoming a hot topic in every business sector, and gradually plays a truly important role in any company’s multi-channel marketing strategy. However, how to apply Internet marketing especially how to utilize it to attract more visitors to a certain website is still a big question for a number of advertisers. The thesis mainly covers the acquisition process of Internet marketing after touching upon the basic knowledge of Internet marketing, how the Internet adapts to the marketing mix, as well as companies’ and consumers’ perspectives in pursuing Internet marketing. The two main purposes of this study are to bring a general picture of Internet marketing to its readers and dig into how to drive traffic or attract customers to the Flashgame4fun.com website. The information in the theory part is acquired through many textbooks, articles and websites by using qualitative research method, meanwhile quantitative method is used to collect all important data supporting the case study analysis...
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...com/content/49/4/379 Published by: http://www.sagepublications.com On behalf of: Nordic Sociological Association Additional services and information for Acta Sociologica can be found at: Email Alerts: http://asj.sagepub.com/cgi/alerts Subscriptions: http://asj.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav Citations: http://asj.sagepub.com/content/49/4/379.refs.html >> Version of Record - Nov 13, 2006 What is This? Downloaded from asj.sagepub.com at University of Huddersfield on October 7, 2012 ACTA SOCIOLOGICA 2006 Work–Life ‘Balance’ in Europe Rosemary Crompton and Clare Lyonette Department of Sociology, City University, London, UK abstract: Although work–life ‘balance’ is an EU policy priority, within Europe there are considerable variations in the nature and extent of supports that national governments have offered to dual-earner families. In general, the Nordic welfare states offer the highest level of supports, although other countries, such as France, have historically offered extensive childcare supports to working mothers. We examine national variations in reported levels of work–life conflict, drawing upon questions fielded in the 2002 Family module International Social Survey Programme (ISSP) surveys for Britain, France, Finland, Norway and Portugal. We find evidence of a ‘societal effect’ in the cases of Finland and Norway, in that significantly lower levels of work–life...
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...MMGP: Research Paper Group 2 Abstract This paper will provide an in-depth analysis of the Toyota Prius from a Marketing viewpoint. The research provides background information, market analysis, branding, services/ pricing and promotional information regarding the Toyota Prius. This paper provides the decision making and analytical processes necessary to implement a successful marketing program for the Toyota Prius. Description The Toyota Prius is considered a full size hybrid electric mid-size hatchback. The Prius design offers comfortable seating for five and has impressive cargo space, something lacking with its competitors. The Prius has an estimated fuel-efficiency rating of 50 mpg, when using the U.S. EPA combined cycle. This car is on the top of the list for the most fuel efficient cars on the market. With rising gas prices, this fuel efficient car is the most popular hybrid available to consumers today. The overall design of the Prius is characterized by a streamlined nose and curved roofline. This vehicle carries an impressive base price of about $19,000.00. The Prius has several models and trim packages to choose from allowing the customer more options in the current hybrid market. They have a standard model with a hatchback, a compact version and a new station wagon called the Prius V. “According to Hybrid Car Review (2012), “Toyota’s Hybrid Synergy Drive System allows the Prius V to travel at “in town” speeds on electric power alone. Sensors...
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...Leadership in Foreign Subsidiaries Abstract Background In 1993 the Swedish stock exchange opened up for foreign buyers. Since then, more and more Swedish companies have become foreign owned, which in turn means that more and more employees are getting foreign employers. The ongoing globalization process is indicating this trend will continue. The question is if the foreign investor will prioritize development in Sweden or if the research and development departments will be moved out from Sweden. A common effect of foreign acquisitions of Swedish companies has been the move of head offices out from Sweden, which can cause Sweden to lose competences in how to lead a large organization. Moreover, most foreign owned companies are controlled by a foreign com-pany or investor from any of the countries Norway, the USA, United Kingdom or Denmark. Purpose The purpose of this study is, from a management perspective, to investigate and discuss if and how a manager’s role and leadership style is influenced by having a foreign owner. As a part of the discussion the study will also examine which impact a foreign owner has on a Swedish subsidiary accord-ing to its leader. Method To accomplish the purpose of the study a qualitative approach has been applied. Telephone interviews of a semi structured character have been conducted with six managers with leading positions within middle-sized and large-sized companies. Conclusion Foreign owned subsidiaries tend...
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...reproduced without permission of the copyright holders. Copies of working papers are available from the authors. Electronic copy available at: http://ssrn.com/abstract=1681472 CEO-Director Connections and Corporate Fraud∗ N. K. Chidambaran Simi Kedia Nagpurnanand R. Prabhala This Version: September 2010 JEL Classification: G30, G32, G34, G38 Chidambaran is at Fordham University (chidambaran@fordham.edu), Kedia is at Rutgers University (kedia@busness.rutgers.edu), and Prabhala is at the University of Maryland (prabhala@umd.edu). We thank Jonathan Karpoff and Jerry Martin for graciously sharing their data on frauds with us. We thank Benjamin Cole, Eli Fich, Shane Johnson, Lalitha Naveen, Howard Tuckman, Antoinette Schoar, Vijaya Venkatramani, Adam Yore, and seminar participants at Fordham University, London Business School, and 2010 Summer Research Conference at ISB for their comments. All errors remain ours. Chidambaran acknowledges support from a Fordham University Faculty Research Grant, Kedia acknowledges support from the Whitcomb Center, and Prabhala acknowledges support from the Center for Financial Policy, University of Maryland and the Judy Olian award for research support. ∗ Electronic copy available at: http://ssrn.com/abstract=1681472 CEO-Director Connections and Corporate Fraud ABSTRACT We study the propensity of firms to commit financial fraud using a sample of SEC enforcement actions from 2000 to 2006. Controlling for year effects, Fama-French...
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...別提供必較詳細的實例供參考，另外中文的寫作格式，是本文作者依據 APA 格式自行訂定的，僅供參考之用，各學術單位可自行修定（如統一改用西 元年代） ，針對部分第六版未規定之格式，本文作者也建議讀者可以參考第 五版寫作。 壹、文章結構 依據 APA 的格式，文章的結構包括封面、摘要、本文、參考文獻、註 記、以及附錄與補充資料等部分（請參閱該手冊，第 23 至 40 頁） 。 封面部分依次包括報告題目、作者姓名、單位及頁首小標題（running head）四部份，首先呈現的是報告主題，題目要能確切反映研究的變項或主 要問題，避免不必要的贅詞；其次是作者的姓名（在作者姓名之後不加任 何職稱，如教授，以及學位名稱，如博士） ，及作者的服務單位及電子郵件 信箱，最後是頁首小標題，目的在方便讀者查閱，其長短英文以 50 個字母 為高限，中文長度則以足以辨識出文章題目為標準。 摘要部分依文章性質不同而異， （1）實證性文章之摘要內容包括：研 究問題、研究對象、研究方法、研究發現（含效果值、信賴區間及∕或顯 著水準） 、結論與建議； （2）文獻分析或後設分析文章之摘要內容包括：研 究問題、分析之規準、文獻選取之依據、研究結果（含主要效果值）與效 果值之主要調節變項、結論（含限制） 、建議； （3）理論性文章之摘要內容 2 APA 格式第六版 包括：理論的內涵及∕或原則、理論對實證結果的解釋程度、結論； （4） 方法論文章之摘要內容包括：相關方法之討論、本方法之特性分析、本方 法之應用範圍、本方法之統計特性（如強度、考驗力） （5）個案研究之摘 ； 內容包括：研究對象及背景特徵、個案之問題性質或解答。 英文摘要（abstract）的字數，視期刊而定以 150-250 字為上限，敘述 時依內容之重要性順序呈現，不分段落（起始行不縮排） ，有數字時，除字 首外全部採用阿拉伯數字。摘要的撰寫應力求忠實反映本文內容，用詞精 簡明確，且不添加作者本身的意見，採敘述方式而非條列方式撰寫。但學 位論文摘要，因內容較多可分段敘寫，本文作者建議以一頁為原則。 本文部分包括緒論、研究方法、研究結果、討論。緒論包括：研究問 題、研究的重要性、文獻分析、研究假設與設計；研究方法包括：研究對 象、抽樣程式、研究工具、實施程式、樣本大小、考驗力、精確值、研究變 項與與共變項、研究設計、實驗操作或介入。研究結果在忠實呈現資料分析 的結果，討論應先指出研究結果是否支持研究假設，其次依據研究結果的 一致性及差異性，論述其理論或實用意義。後設分析之本文結構可參考該 手冊第 251 至 252 頁。 參考文獻部分在於提供讀者瞭解先前學者之研究資訊，原則上每一筆 文獻必須均在本文中引用過，而且每一筆文獻第一行置左對齊、第二行以 後均縮排。 註記部分，包括內容註解以及版權許可兩部分。 附錄與補充資料部分包括本文中呈現容易使讀者分心離題，但確又有 助於讀者進一步瞭解本研究的相關資料，例如 Excel 表、MP3、圖形、網頁。 貳、文獻引用 文獻引用包括全文引用（quotation） 、文意引用（paraphrasing）兩種， 全文引用一定要註明出處之頁碼，文意引用就是用自己的話寫出原作者的...
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...Vulnerability Assessment for Jacket-X Corporation University of Maryland University College Abstract The Jacket-X Corporation is a manufacturer of industrial-grade gloves, jackets, and other safety-related clothing applications. The Chief Information Officer (CIO) at Jacket-X is concerned with the current Information Technology (IT) security implementations and procedures. He has valid concerns due to reports from Human Resources (HR) stating financial issues with last year’s payrolls. There are also concerns with external network vulnerabilities that possibly can give hackers unauthorized access to company data and information. The CIO has internal IT security concerns due to a recent incident with an executive employee infecting the company’s network with malicious software from a company issued laptop. To help stay current with technology and compliant with federal laws Jacket-X decided to install a new Identity Management (IdM) system with Single Sign On (SSO) features. Several employees and customers do not like the new IdM system due to having privacy and data access concerns. This paper will analyze and discuss potential threats and vulnerabilities within the Jacket-X Corporation enterprise network. The paper will identify various IT security measures that will address the known threats and vulnerabilities. There will be discussions and recommendations made for choosing the best IdM system for Jacket-X. These discussions will also consist of the company addressing...
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