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Asymmetric synthesis with an ephedrine based chiral auxilliary.Malissar, Dean Graham Shane. January 1992 (has links)
Abstract available in pdf file.
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Determination of ADSL capacity in a generic exchange environmentVan Wyk, Jacques Herman. January 1999 (has links)
Thesis (M.Eng.(Electrical Engineering))--University of Pretoria, 1999. / Includes abstract in English and Afrikaans. Includes bibliographical references.
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The effect of managerial ownership on the demand for conservatism.Eersteling, Gjalt January 2016 (has links)
In this paper the relation between managerial ownership and conservatism is examined. Managerial ownership decreases agency problems caused by the separation of ownership and control. Managerial ownership increases the time horizon of managers and decreases expropriating behaviour. Conservatism is hypothesized to have the same effect on managers due to the asymmetric timeliness of earnings. This suggest that in firms with lower managerial ownership a demand for conservatism arises to substitute for the alignment function of managerial ownership. This paper test this with two approaches. The first replicates the methodology of previous literature. The findings provide no evidence for substitution between managerial ownership and conservatism. Because the estimators of the first methodology are biased a second method is used applying fixed effects. Consistent with the first approach no supporting evidence is found. However, it finds that firms in the sample have conservative accounting. The main implication of this paper is that rewarding managers with shares is not decreasing their conservative behaviour.
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Chiral auxiliaries and substrate directable reactions to access highly functionalised chiral lactonesDavies, Iwan Rhydian January 2009 (has links)
This thesis describes the development of chiral auxiliary based methodologies for the asymmetric synthesis of hydroxylated !-lactones and "-lactones containing multiple contiguous stereocentres. The first chapter introduces the concept of chirality and provides a general overview of the range of strategies available for the preparation of chiral molecules in enantiomerically pure forms. The second chapter critically reviews the range of synthetic methodology that is currently available for the asymmetric synthesis of chiral #-lactones that are either natural products or useful chiral building blocks for synthesis. The third chapter describes the development of novel methodology for the epoxidation/lactonisation of a range of $-vinyl-syn-aldols to directly afford !-lactones containing up to four contiguous stereocentres in high de. These reactions were shown to proceed via a mechanism whereby hydroxyl-directed diastereoselective epoxidation is followed by intramolecular attack of their !-acyl-oxazolidin-2- one fragment, to directly afford the desired chiral !-lactone. The ‘self-cleavage’ aspect of these reactions was exploited to enable this methodology to be transferred to polymer-support using an immobilised Evans’-oxazolidin-2-one for asymmetric synthesis. Chapter 4 describes the development of a complementary methodology for the asymmetric synthesis of this type of hydroxylated !-lactone based on a strategy involving dihydroxylation of N-acyl-oxazolidin-2-one-$-vinyl-syn-aldols using catalytic amounts of osmium tetroxide. This methodology was developed as part of a reinvestigation of previously reported dihydroxylation reactions by Dias and coworkers, where we have clearly shown that the stereochemistry of thelactones reported in their paper have been incorrectly assigned. This diastereoselective dihydroxylation methodology has been successfully applied to the asymmetric synthesis of the natural product deoxyribonolactone. Finally, Chapter 5 describes the development of methodology for the asymmetric synthesis of chiral "-lactones containing four contiguous stereocentres of use as potential chiral building blocks for the synthesis of polyketide natural products. In this approach, cyclopropanation of N-acyl-oxazolidin-2-one-$-vinyl-syn-aldols occurs under the sterodirecting effect of the $- hydroxyl group to afford cyclopropyl-aldols in very high de. These cyclopropyl-aldols are then ring opened in the presence of mercuric ions, with their N-acyl-oxazolidin-2-one fragment acting as an internal nucleophile, to afford highly functionalised alkyl-mercury species that may be subsequently reduced to afford their corresponding "-lactones in high de.
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MAKT, EN FÖRUTSÄTTNING FÖR HJÄLP? : prykiatrihandläggares maktposition gentemot klientenHöjd, Renate, Carlsson, Ellinor January 2009 (has links)
Abstract Author: Ellinor Carlsson and Renate Höjd Title: "When you can make a difference and when you can´t" the power relation between psychiatric disability social worker and client [translated title] Supervisor: Eva Skogman Assessor: Norma Montesino One branch of the social works field of research is the relation between social worker and client. Research has shown that the power and inequality in the relation between helper and person being helped is needed for the helper to provide help. Power is often mentioned under negative circumstances such as social workers abuse of their power position, violating the person being helped. However, Michel Foucault suggests that power is something neutral that exists in every social interaction. The negative aspects of power are effects of the parties not reaching agreement. Through Michel Foucault and Max Weber we have described how the social system affects people seeking help. With a qualitative research we have studied how social workers experience the power relation between them and their clients. We have focused on the group of people with psychiatric disability and interviewed six social workers working with that target group. Our purpose was to describe and analyze how psychiatric social workers experience their power position. Our findings suggested that the social workers have their power position in mind but not in their everyday work. They recognize both positive and negative aspects of power for them and for their clients and describes situations were they don't have power to help. This because of how the system is built and because of the client's right to say no to help. With the results in mind we have argued that social workers have a great impact on their client and his/hers experience of the encounter with the social system. Therefore it's of great importance that the power relation is discussed and taken into consideration.
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MAKT, EN FÖRUTSÄTTNING FÖR HJÄLP? : prykiatrihandläggares maktposition gentemot klientenHöjd, Renate, Carlsson, Ellinor January 2009 (has links)
<p>Abstract</p><p>Author: Ellinor Carlsson and Renate Höjd</p><p>Title: "When you can make a difference and when you can´t" the power relation between psychiatric</p><p>disability social worker and client [translated title]</p><p>Supervisor: Eva Skogman</p><p>Assessor: Norma Montesino</p><p>One branch of the social works field of research is the relation between social worker and</p><p>client. Research has shown that the power and inequality in the relation between helper and</p><p>person being helped is needed for the helper to provide help. Power is often mentioned under</p><p>negative circumstances such as social workers abuse of their power position, violating the</p><p>person being helped. However, Michel Foucault suggests that power is something neutral that</p><p>exists in every social interaction. The negative aspects of power are effects of the parties not</p><p>reaching agreement. Through Michel Foucault and Max Weber we have described how the</p><p>social system affects people seeking help. With a qualitative research we have studied how</p><p>social workers experience the power relation between them and their clients. We have focused</p><p>on the group of people with psychiatric disability and interviewed six social workers working</p><p>with that target group. Our purpose was to describe and analyze how psychiatric social workers</p><p>experience their power position. Our findings suggested that the social workers have their</p><p>power position in mind but not in their everyday work. They recognize both positive and negative</p><p>aspects of power for them and for their clients and describes situations were they don't</p><p>have power to help. This because of how the system is built and because of the client's right</p><p>to say no to help. With the results in mind we have argued that social workers have a great</p><p>impact on their client and his/hers experience of the encounter with the social system. Therefore</p><p>it's of great importance that the power relation is discussed and taken into consideration.</p>
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Utilidade da informação contábil para eficiência dos processos de falência e de recuperação empresarial / Usefulness of accounting information for the efficiency of liquidation and reorganization processes.Jupetipe, Fernanda Karoliny Nascimento 08 June 2017 (has links)
A assimetria informacional entre devedores, credores e judiciário gera ineficiências nos procedimentos de falência (liquidação) e de recuperação judicial (reorganização). Essas ineficiências afetam a alocação ótima dos recursos das empresas submetidas a esses institutos jurídicos ao possibilitar a concessão da recuperação a empresas inviáveis (erro tipo 1) e a decretação da falência de empresas cujo ativo arrecadado é inferior aos custos administrativos desse procedimento, inviabilizando o pagamento de credores. Diante desses problemas, esta pesquisa teve por objetivo apresentar como as informações contábeis podem ser utilizadas para reduzi-los. Em relação à falência, buscou-se com este estudo apresentar como as informações contábeis podem ser utilizadas para indicar o início de processos de falências frustradas (falências cuja taxa de recuperação dos credores é igual a zero). No que se refere à recuperação, buscou-se apresentar como evitar o deferimento do processamento da recuperação judicial a empresas inviáveis por meio do uso das informações contábeis. Para alcançar o objetivo proposto, no que se refere aos processos de falência, foi desenvolvido uma regressão logística tendo como variáveis explicativas o Ativo e o Passivo da devedora no início do processo. Por meio desse modelo pode-se estimar a probabilidade de uma falência ser frustrada. Em relação à recuperação, inicialmente foram analisados três casos a fim de ilustrar a capacidade das informações contábeis disponíveis na petição inicial dos processos indicarem a viabilidade, ou não, das devedoras. Essa análise foi feita por meio de cálculos de índices de liquidez e endividamento e da aplicação de modelos de previsão de insolvência desenvolvidos por Kanitz (1974), Scarpel (2000) e Mário (2002). Considerando-se que a análise prévia ao deferimento do pedido do processamento de recuperação não possui previsão legal, buscou-se a opinião de magistrados, por meio de entrevistas, e decisões de 2ª instância sobre essa possibilidade. Como resultado, o modelo desenvolvido para prever falências frustradas obteve uma taxa de acerto de 89% dos casos da amostra. Com base nessa informação, seria possível evitar o prolongamento desses processos e o consumo de recursos em falências que não alcançarão sua finalidade. Em relação à capacidade das informações contábeis indicarem a viabilidade de empresas que pedem pela recuperação judicial, a utilização dos modelos de previsão de insolvência se mostrou adequada para essa finalidade. Considerando-se a capacidade da informação contábil de minimizar o cometimento do erro tipo 1, em casos de recuperação, e de acelerar decisões sobre o encerramento de falências frustradas, tem-se que a informação contábil pode ser utilizada para maximizar os recursos nesses processos, colaborando com a eficiência ex post da legislação falimentar. / Informational asymmetry between borrowers, lenders and judiciary generates inefficiencies in liquidation and reorganization. These inefficiencies affect the optimal allocation of the companies resources subject to these legal institutions by enabling the granting of reorganization to non-viable companies (type 1 error) and the declaration of liquidation of companies whose asset is less than the administrative costs of this procedure, precludes the payment of creditors. On these issues, this research aimed to present how accounting information can be used to reduce them. In relation to bankruptcy this study attempted to present how accounting information can be used to indicate the beginning of failed liquidation proceedings (liquidation whose creditors\' recovery rate is zero). Regarding reorganization this study tried to present how to avoid approval of the reorganization process to non-viable companies using accounting information. To achieve the proposed objective regarding liquidation, was developed a logistic regression with explanatory variables the assets and liabilities of the debtor at the beginning of the process. Through this model can estimate the probability of a liquidation be frustrated. In relation to the reorganization initially three cases were analysed to illustrate the ability of accounting information available in the initial application of this process indicate the feasibility, or not, of the debtor. This analysis was done by means of calculations of indices of liquidity and debt and insolvency prediction models developed by Kanitz (1974), Scarpel (2000) and Mario (2002). Considering that prior analysis to granting the reorganization request has no legal provision, sought the opinion of judges, through interviews, and appeal decisions about this possibility. As a result, the model developed to predict liquidation frustrated obtained a hit rate of 83% of the cases in the sample. Based on this information, it would be possible to avoid the prolongation of these processes and resource consumption in bankruptcy that will not achieve your purpose. In relation to the ability of accounting information indicate the viability of companies that ask for judicial reorganization, the use of prediction models of insolvency proved best suited for this purpose. Considering the ability of accounting information to minimize the commission of type 1 error, in case of reorganization, and to speed up decisions on closure of liquidation has frustrated that accounting information can be used to maximize resources in these processes, collaborating with ex post efficiencies of bankruptcy law.
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Three essays concerning economic analysis associated with the supply chainSherwell Cabello, Pablo 02 June 2009 (has links)
Analyzing different aspects of the supply chain aids in understanding how firms
behave, interact and respond within an industry. Some concepts used to carry out this
analysis include asymmetric price transmission, event study methodology and event
costing analysis. Each of these topics is discussed in this dissertation, presented as a set
of three separate papers.
The first paper analyzes asymmetric price transmission and elasticities of price
transmission at the farm-retail level for whole and two percent milk in selected cities in
the United States. The theoretical core of this paper relies on a comparison between the
traditional Houck approach and the error correction model proposed by von Cramon-
Taubadel and Fahlbusch. We reject the null hypothesis of symmetry for each product
and city under both approaches. We also find little evidence of statistical superiority
between the classic Houck approach and the error correction model.
The second paper uses financial market event study methodology to calculate the
economic impact on the supply chain related to one of the worst disease outbreaks in the
food industry in the United States. This event began on November 3, 2003, when the Associated Press reported a hepatitis advisory in the Beaver Valley, Pennsylvania. This
outbreak directly involved two publicly traded companies: Prandium and Sysco. The
market model is used as the main foundation of the economic analysis. There is no
evidence of abnormal rates of return or spillover effects in relation to the outbreak.
However, there is evidence that volatility of returns increases after the event.
The third paper develops a general conceptual economic module to quantify the
impact of an animal disease outbreak. This study develops a generic economic module,
which estimates cost in the face of a simulated animal disease outbreak under different
mitigation strategies. This model was subsequently applied in a case study: a
hypothetical case of a foot-and-mouth (FMD) outbreak in the Texas Panhandle analyzed
under five different ex-post mitigation strategies. The results show that the most
effective strategy is to slaughter and not to vaccinate.
We conclude that analyzing the supply chain is important in understanding how
markets behave.
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Utilidade da informação contábil para eficiência dos processos de falência e de recuperação empresarial / Usefulness of accounting information for the efficiency of liquidation and reorganization processes.Fernanda Karoliny Nascimento Jupetipe 08 June 2017 (has links)
A assimetria informacional entre devedores, credores e judiciário gera ineficiências nos procedimentos de falência (liquidação) e de recuperação judicial (reorganização). Essas ineficiências afetam a alocação ótima dos recursos das empresas submetidas a esses institutos jurídicos ao possibilitar a concessão da recuperação a empresas inviáveis (erro tipo 1) e a decretação da falência de empresas cujo ativo arrecadado é inferior aos custos administrativos desse procedimento, inviabilizando o pagamento de credores. Diante desses problemas, esta pesquisa teve por objetivo apresentar como as informações contábeis podem ser utilizadas para reduzi-los. Em relação à falência, buscou-se com este estudo apresentar como as informações contábeis podem ser utilizadas para indicar o início de processos de falências frustradas (falências cuja taxa de recuperação dos credores é igual a zero). No que se refere à recuperação, buscou-se apresentar como evitar o deferimento do processamento da recuperação judicial a empresas inviáveis por meio do uso das informações contábeis. Para alcançar o objetivo proposto, no que se refere aos processos de falência, foi desenvolvido uma regressão logística tendo como variáveis explicativas o Ativo e o Passivo da devedora no início do processo. Por meio desse modelo pode-se estimar a probabilidade de uma falência ser frustrada. Em relação à recuperação, inicialmente foram analisados três casos a fim de ilustrar a capacidade das informações contábeis disponíveis na petição inicial dos processos indicarem a viabilidade, ou não, das devedoras. Essa análise foi feita por meio de cálculos de índices de liquidez e endividamento e da aplicação de modelos de previsão de insolvência desenvolvidos por Kanitz (1974), Scarpel (2000) e Mário (2002). Considerando-se que a análise prévia ao deferimento do pedido do processamento de recuperação não possui previsão legal, buscou-se a opinião de magistrados, por meio de entrevistas, e decisões de 2ª instância sobre essa possibilidade. Como resultado, o modelo desenvolvido para prever falências frustradas obteve uma taxa de acerto de 89% dos casos da amostra. Com base nessa informação, seria possível evitar o prolongamento desses processos e o consumo de recursos em falências que não alcançarão sua finalidade. Em relação à capacidade das informações contábeis indicarem a viabilidade de empresas que pedem pela recuperação judicial, a utilização dos modelos de previsão de insolvência se mostrou adequada para essa finalidade. Considerando-se a capacidade da informação contábil de minimizar o cometimento do erro tipo 1, em casos de recuperação, e de acelerar decisões sobre o encerramento de falências frustradas, tem-se que a informação contábil pode ser utilizada para maximizar os recursos nesses processos, colaborando com a eficiência ex post da legislação falimentar. / Informational asymmetry between borrowers, lenders and judiciary generates inefficiencies in liquidation and reorganization. These inefficiencies affect the optimal allocation of the companies resources subject to these legal institutions by enabling the granting of reorganization to non-viable companies (type 1 error) and the declaration of liquidation of companies whose asset is less than the administrative costs of this procedure, precludes the payment of creditors. On these issues, this research aimed to present how accounting information can be used to reduce them. In relation to bankruptcy this study attempted to present how accounting information can be used to indicate the beginning of failed liquidation proceedings (liquidation whose creditors\' recovery rate is zero). Regarding reorganization this study tried to present how to avoid approval of the reorganization process to non-viable companies using accounting information. To achieve the proposed objective regarding liquidation, was developed a logistic regression with explanatory variables the assets and liabilities of the debtor at the beginning of the process. Through this model can estimate the probability of a liquidation be frustrated. In relation to the reorganization initially three cases were analysed to illustrate the ability of accounting information available in the initial application of this process indicate the feasibility, or not, of the debtor. This analysis was done by means of calculations of indices of liquidity and debt and insolvency prediction models developed by Kanitz (1974), Scarpel (2000) and Mario (2002). Considering that prior analysis to granting the reorganization request has no legal provision, sought the opinion of judges, through interviews, and appeal decisions about this possibility. As a result, the model developed to predict liquidation frustrated obtained a hit rate of 83% of the cases in the sample. Based on this information, it would be possible to avoid the prolongation of these processes and resource consumption in bankruptcy that will not achieve your purpose. In relation to the ability of accounting information indicate the viability of companies that ask for judicial reorganization, the use of prediction models of insolvency proved best suited for this purpose. Considering the ability of accounting information to minimize the commission of type 1 error, in case of reorganization, and to speed up decisions on closure of liquidation has frustrated that accounting information can be used to maximize resources in these processes, collaborating with ex post efficiencies of bankruptcy law.
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Submillimeter wave/THZ technology and rotational spectroscopy of several molecules of astrophysical interestMedvedev, Ivan Romanovich 14 July 2005 (has links)
No description available.
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