In its most basic form, Lean Manufacturing is the systematic elimination of waste by focusing on
production costs, product quality and delivery, and worker involvement. It is defined, in its modern form,
by the Toyota Manufacturing system invented by Shigeo Shingo and Taiichi Ohno in the 1950's. While
“waste” has always been thought of as an undesirable by-product of most factory production systems,
many have also considered this an inevitable “end-of-pipe” control expense on the corporate balance sheet.
An appropriate level and quality of infrastructure is an important contributor to economic growth.
Robust, internationally consistent data on infrastructure quality are difﬁ cult to obtain. Whenever
possible, objective data have been used but this section still relies on some international surveys
of business perceptions of infrastructure quality, which need to be interpreted with caution.
New Zealand is perceived as having lower-quality infrastructure than the OECD mean.
While age and experience appear to result in differences in perceptions of the value of the
MBA, gender has also emerged as a significant predictor (Powell & Butterfield, 2003). A
study of Hong Kong executive business students (Thompson & Gui, 2000) found it was more
important for men than women to become better at one‟s job and obtain more promising
career switching opportunities.
Reproductive traits describe the animal’s ability to conceive, calve down and suckle the
calf to weaning successfully (Davis 1993). These traits are important since they affect the
herd size and off take. Reproductive performance is commonly evaluated by analysing
female reproductive traits. The traits regularly considered include age at first calving,
calving interval and calving rate. Male fertility traits are rarely included in genetic
evaluations despite their influence on the female reproductive performance.
Web search engines today typically show results as a list of titles and short snippets that summarize how the retrieved documents are related to the query. However, recent research suggests that longer summaries can be preferable for certain types of queries. This paper presents empirical evidence that judges can predict appropriate search result summary lengths, and that perceptions of search result quality can be affected by varying these result lengths. These ﬁndings have important implications for search results presentation, especially for natural language queries. ...
We use discretionary accruals as a measure of earnings quality (Beneish and Vargus, 2002;
Chan, Chan, Jegadeesh, and Lakonishok, 2006). According to the accounting identity, earnings
are equal to cash flows plus accruals. Accruals are accounting adjustments designed to better
reflect firms’ fundamental operations. However, accruals are subject to managers’ discretion,
which may distort reported earnings.
The term portfolio is composed of GSE MBS, private label MBS and commercial MBS, state
housing authority debentures, and longer-term Treasuries. These investments are also highly-
rated, although the drivers for the high ratings can be different than those for the money market
portfolio. In particular, the amount of collateral rather than quality of collateral for private label
MBS and CMBS drives the ratings. This portfolio is liquid and comparatively higher-yielding.
Service firms like other organizations are realizing the significance of customer-centered philosophies and are turning to quality management approaches to help managing their businesses. This paper has started with the concept of service quality and has demonstrated the model of service quality gaps. SERVQUAL as an effective approach has been studied and its role in the analysis of the difference between customer expectations and perceptions has been highlighted with support of an example.
In the a-posteriori (post-hoc, natural or market defined) approach of market segmen-
tation, market segments are identified by forming groups of consumers that are inter-
nally homogeneous and externally heterogeneous along a set of measured consumer
characteristics ( segmentation variables). That is, a-posteriori market segments are
based on responses of consumers that are available only after a survey has been con-
Chemical precipitation and complexation are primarily important for the inorganic species.
The formation of coordination complexes is typical behaviour of transition metals, which
provide the cation or central atom. Ligands include common inorganic anions such as Cl
as well as organic molecules such as amino acids. Such
complexation may facilitate the transport of metals.
Biodegradation is a reaction process mediated by microbial activity (a biotic reaction).
It could be argued that the prevailing sense of interest rate predictability at the time of the
“conundrum” combined with a banking system willing to take huge duration exposures would
have made a policy of bond sales ineffective. But it should be remembered that this sense of
interest rate predictability was itself deliberately nurtured by the Federal Reserve policy of a
“measured pace” in increasing the Federal funds rate. The Federal Reserve was anxious to
avoid a bond market collapse similar to the one that took place around the early 1994
Tuyển tập các báo cáo nghiên cứu về sinh học được đăng trên tạp chí hóa học quốc tế đề tài : Correlations among improvements in urgency urinary incontinence, health-related quality of life, and perception of bladder-related problems in incontinent subjects with overactive bladder treated with tolterodine or placebo
Between the mid-1950s and mid-1960s, Arnaldo Pomodoro
perfected his technique of casting in the negative/positive process, in
which the artist works initially in clay or plaster, carving or gouging
out his motifs as negative images; when cast, these elements are
reversed and transposed into the positive forms of the final
sculpture. Pomodoro first developed the technique
in his elegant cast jewelry.
The preparation of human
karyotype for the first time in 1959 led to the identification of numerical aberrations in
the following years associated with Down’s, Turner and Klinefelter syndromes which
implied the need for routine screening for chromosomal anomalies in certain clinical
From time to time, an event may need to be canceled, postponed, or interrupted. If a
crowd has already gathered, these actions have the potential to create dangerous crowd
reactions. Have plans in place to manage an angry crowd appropriately and to address the
possible readmission of patrons to the venue.
One major aspect to consider is authority to cancel or postpone an event. During the
planning phase, the promoter and the planning team must discuss who has the authority to
cancel or postpone an event as well as when and under what conditions the event...
Investors mentioned that better tax treatment for REITs in Malaysia (tax exemption at
both fund and investor levels) will enhance overall return, although the new tax-exemption at
fund level is found to be encouraging.
REIT corporations advised that their properties injected into REITs are carefully
selected, high yielding properties in prime location. This study found that as all REIT
corporations intend to hold 20 – 30% equity in their REITs, it is in their primary interest that
their REITs continue to grow and provide attractive returns.
Yet in recent years, ailing institutions have also made use of bad banks as a method for
repairing the balance sheets without governmental interference. Between 2003 and 2005,
Dresdner Bank transferred 35.5 billion euros in toxic loans and shares which had lost
strategic relevance to a so-called Institutional Restructuring Unit (IRU).
WestLB, the Landesbank partially owned by the state of North Rhine-Westphalia,
founded a consolidation vehicle named “Phoenix” in Dublin, Ireland.
AD Nil NISTRATORS’ PERCEPTIONS OF INTERNAL AUDITING ROLES AND EFFECTIVENESS IN TEXAS AND BIG TWELVE PUBLIC UNIVERSITIES These coordination failures are less likely in markets with
more interjurisdictional competition, as in these markets there are always alternative districts
that are relatively similar in the peer group offered, and parents are able to select effective
schools without paying a steep price in reduced peer quality.
Despite the mixed signals, the authorities are taking steps to improve the
business climate. Zimbabwe has eased business start-up by reducing registration fees and
initiated a process to speed up the name search process and company and tax registration. In
addition, the corporate income tax rate was reduced from 30% to 25%, the capital gains tax
was lowered from 20% to 5%, and the payment of corporate income tax was simplified by
allowing quarterly payment through commercial banks.