The question of the management of the transfer process and transfer pricing is an important one for managers and academics alike (Colbert and Spicer, 1995). Yet, in general, our current knowledge on several aspects of transfer pricing process is limited. One question which arises in relation to transfer pricing in service organizations is whether there is an association between the transfer price and the internal customer's perception of value emanating from the transaction. An inappropriate transfer pricing system can give rise to a number of adverse effects which can include among other things, maldistribution of economic resources, negative motivation for reducing costs (Lesser, 1987), lack of goal congruence and inequitable performance evaluation (Cravens and Shearon, 1997). The gap in the literature on transfer pricing in the service sector applies equally in the Australian setting. This is despite the significant and increasing contribution of the service sector to both GDP and employment. The objective of this research is to explore the domestic transfer pricing practices of service organisations in Australia with the emphasis placed on examining whether, in internal transactions, the domestic transfer price had any influence on the value perceived by the internal buyer. Because the extant transfer pricing theories cannot explain the value perceived by the internal customer in internal exchange of goods and services, an exploratory research methodology is adopted and no assumptions are made about the relationship. PDF created with pdfFactory trial version www.pdffactory.com 3 Data were gathered from survey responses from eighty service organisations and thirteen face-to-face interviews. Survey data were sought at two levels. Questions of a strategic nature were directed to corporate management while questions pertinent to transfer pricing and value were sought from the divisional management who are actually involved in such transfers. Exploratory factor analysis was used to analyze the data. The findings indicate that cost-based transfer pricing was the most preferred method, and in internal transactions, and responsiveness of the internal supplier was the key factor for internal buyers. The research found that service organisations are external customer oriented and internal customer issues are secondary. The research results also demonstrate that no significant association exists between transfer pricing and internal customer perceived value. The current research contributes to the transfer pricing literature by providing insights to locus of transfer pricing decisions, transfer pricing methods employed by service organizations in Australia, objectives of transfer pricing systems, conflicts arising during from the transfer pricing process and the role of transfer prices on the value perceived by internal customers. As a research topic, this study is pioneering as it integrates for the first time, the constructs of transfer price and value in internal transactions. Another unique feature of this research is that it was carried out in another important but under-researched context of service organisations.

Indiana University-Purdue University Indianapolis (IUPUI) / One of the critical steps in a current Western blot technique is a blotting process, which in general requires one electrophoretic gel for every protein species to be analyzed. In most cases, multiple protein species are analyzed simultaneously and thus it is necessary for a scientist to run multiple gels. In order to make it possible to analyze multiple protein species from a single gel, a novel blotting device, BlotMan, was employed in this study. Designed by Dr. Chien’s group (YC Bioelectric), BlotMan uses pulse width modulation (PWM) for applying a protein size-dependent voltage during a blotting process. In this study, the differential average voltage profile, depending on protein size (e.g. 17 kDa to 140 kDa), was built and enabled BlotMan to transfer all protein species in equal efficiency regardless of the protein size. Furthermore, Blot- Man consists of a user-friendly, custom-made interface box, which can be remotely controlled by a smart phone. BlotMan’s capability was evaluated using standard protein markers, as well as protein samples that were isolated from chondrosarcoma cells (SW1353) and breast cancer cells (MDA-MB-213). The experimental results revealed that BlotMan was capable of generating 5 blotting membranes from a single gel simultaneously. Protein species such as c-Src, eukaryotic translation initiation factor 2 alpha (eIF2α) and its phosphorylated form (p-eIF2α), lamin B, and β-actin were successfully detected. It is also demonstrated that compared to a regular constant voltage, PWM signals improved transfer efficiency and a signal-to-noise ratio. In conclusion, this study demonstrated that BlotMan was able to facilitate Western blotting analysis by generating multiple blotting membranes from a single gel with an improved signal-to-noise ratio. Further analysis is recommended for understanding the mechanism of PWMts action on transfer efficiency and noise reduction.

A espectroscopia fotoacústica e de fluorescência foram empregadas no estudo de reação da transferência de elétrons entre um doador (Octaetil-porfirina) dois tipos de aceitadores [Diclorodiciano-benzoquinona (DDQ) e Duroquinona (DQ)] em um meio rígido [poli (metil-metacrilato)] . Foram preparados filmes nos quais a concentração de doador foi mantida constante e a de aceitador foi variada. Observou-se um aumento exponencial da amplitude do sinal fotoacústico do doador em 620 nm, com o aumento da concentração de aceitadores nos filmes. O modelo de Perrin para a supressão de fluorescência foi aplicado aos dados de fotoacústica e o raio da esfera de ação, que representa a distância crítica para a ocorrência da transferência de elétrons, foi determinado. Os resultados obtidos foram: para DDQ37 angstron e para aDQ 32 a 34angstron. Era esperado um raio maior para a DDQ devido a sua maior elétron afinidade. Também foi aplicado a estes dados o modelo de Kaneko, desenvolvido para a supressão de fluorescência. Dele se obtém a distribuição de moléculas aceitadoras incorporadas na esfera de ação. Para uma mesma concentração de aceitadores (2,8mmoldm-3) , a probabilidade de encontrar uma molécula de DDQ na esfera de ação foi 27%, enquanto que a probabilidade de encontrar uma molécula de DQ na esferade ação foi de 20%. Este resultado é, na verdade, equivalente ao encontrado no modelo de Perrin pois a probabilidade maior encontrada para a DDQ vem do fato do raio da sua esfera de ação ser maior. O valor encontrado para o raio crítico com os dados de fluorescência foi de 34 A para a DQ. Isto demonstra que as duas técnicas são complementares e que a espectroscopia fotoacústica pode ser usada para monitorar o processo de transferência de elétrons / Steady-state photoacoustic and fluorescence spectroscopy were employed to study the electron-transfer reaction from donor molecules (Octaethyl-porphirin) to two types of acceptor molecules [Dichloro-dicyano-benzoquinone (DDQ) and Duroquinone (DQ)I in a rigid medium [poly (methyl -metacrylate)] . Films were prepared with a fixed donor concentration and severa1 acceptor concentrations. It was observed an exponential growth in the donor photoacoustic signal amplitude at 620 nm, with the increase in the acceptor concentration. Perrin model, used in fluorescence quenching, was applied to the photoacoustic data and the radius o£ an action sphere, which represents a critica1 distance for the electron transfer process, was determined. The results obtained were: for DDQ 37 angstron and for DQ from 32 to 34 angstron. It was expected a larger radius for DDQ than for DQ due to its stronger electron affinity. Kaneko\'s model, was also applied to these data. It provides the distribution o£ incorporated acceptor molecules in the action sphere. For the same acceptor concentration (2.8 mmol , the probability of finding one DDQ molecule in the action sphere was 27%, while for the DQ molecule this value was 20%. Actually, this result is equivalent to that found using Perrin model, because the larger probability obtained for DDQ comes frm the fact that its critical radius is bigger . The value obtained for the critica1 radius from the fluorescence data was 34 angstron for DQ. This shows that these two techniques are complementary and that photoacoustic spectroscopy can be used to monitor the electron transfer process

Les écosystèmes côtiers méditerranéens sont soumis à de multiples sources de contamination (activités agricoles, industrielles et touristiques) impactant à des degrés divers les compartiments environnementaux (colonne d'eau, sédiments, biota, ...). En particulier, des études précédentes ont démontré que les sédiments de la Rade de Toulon présentent un niveau de multi-contamination très important, qui pourrait avoir des conséquences non-négligeables sur l'écosystème côtier, ce qui nécessite la réalisation de différentes études complémentaires visant à mieux comprendre les processus régissant le transfert potentiel des polluants vers le milieu environnant. Dans ce contexte, les objectifs de cette thèse consistent à étudier les processus contrôlant la dynamique des polluants inorganiques dans la colonne sédimentaire et à l'interface eau/sédiment et à évaluer leur remobilisation potentielle vers la colonne d'eau. Trois modes principaux de dispersion peuvent conduire à une remobilisation des contaminants: (1) la diagénèse précoce mobilisant des éléments nutritifs et des éléments traces métalliques et métalloïdes, (2) la remobilisation des contaminants lors de remises en suspension sédimentaire, et (3) le flux diffusif à l'interface eau/sédiment en lien avec la mobilité des contaminants dans la colonne sédimentaire. Pour atteindre ses objectifs, ce projet de thèse combine des approches in-situ (carottage d'interface, extraction de l'eau interstitielle, traitement/analyse des eaux interstitielles et des fractions solides, …), des expériences en laboratoire (suivi cinétique de la remobilisation des contaminants lors des mélanges eau/sédiment, extractions séquentielles…), des outils de modélisation (calcul de la spéciation chimique, simulation de la partition dissous/particulaire, simulation des profils sédimentaires, réactivité de la matière organique, …) ainsi que le traçage des sources de contamination et de leur transfert entre différents compartiments environnements à l'aide des isotopes stables du Pb. Ces travaux ont été réalisés en étroite collaboration avec le LASEM et avec la contribution de différents partenaires (EPOC/Université de Bordeaux, Ruđer Bošković Institut/Croatie, CAM/Université de Lausanne/Suisse, IFREMER, IRSN, …). / Mediterranean coastal ecosystems are exposed to several contamination sources (agricultural, industrial and touristic activities) impacting the environmental compartments (water column, sediment, biota ...) at various scales. Some previous studies showed, in particular, that the sediments of Toulon Bay present important contents of several contaminants, which may have non-negligible impacts on the coastal ecosystem, and which require further studies to better understand the processes governing the potential pollutants transfer to the surrounding environment. In this context, the objectives of this PhD are to study the processes controlling the inorganic pollutants dynamic in the sediment column and at the sediment/water interface and to assess their potential remobilization to the water column. Three main modes of dispersion can lead to contaminants remobilization : (1) the early diagenesis mobilizing nutrients, trace metals and metalloids, (2) the contaminants remobilization during sediment resuspension events, and (3) the diffusive flux from the sediment/water interface due to the sedimentary mobility of contaminants. To achieve its goals, this PhD project combines in-situ approaches (interface coring, extraction, treatment and analysis of porewater and solid fractions, ...), laboratory experiments (kinetic monitoring of contaminants remobilization during sediment resuspension, sequential extractions, ...), modeling tools (chemical speciation calculation, dissolved/particulate partition simulation, depth profiles simulation, organic matter reactivity, …) and contamination sources tracking and transfer between various environmental compartments using Pb stable isotopes. These studies were performed in close cooperation with the LASEM and with the contribution of different partners (EPOC/University of Bordeaux, Ruđer Bošković Institute/Croatia, CAM/University of Lausanne/Suisse, IFREMER, IRSN, …).

Background: Mergers and acquisitions (hereinafter referred to as M&As) are increasing in their importance and they have become a commonly applied strategic option for organizations. A major reason for an acquisition is often the objective of gaining new knowledge from the acquired company and then transferring that knowledge among other parts within the acquiring organization. Furthermore, the explicit and tacit nature of knowledge is essential for the transfer of knowledge during M&As. Also, the process of knowledge transfer is dynamic and complex and thus, numerous challenges can arise along the way. As proved by the literature individuals are the key factors, which constrain the transfer of knowledge in M&As. Aim: Despite the extensive existing literature in the area of knowledge transfer, it provides a rather static view and thus, less is known about the dynamic process nature of knowledge transfer in M&As. Therefore, the purpose of this qualitative research is to gain deeper understanding of how the process of knowledge transfer evolves over time and how employees constrain it within the acquiring organization during the post-acquisition phase in a merger and acquisition (hereinafter referred to as M&A). In addition, the redefined models in this thesis provide a foundation for future research. Methodology: This thesis is based on a qualitative single-case study method, which builds upon empirical data of an anonymous Swedish international organization (hereinafter referred to as Globex) operating in the manufacturing sector. Theoretical constructs are applied in order to form a generalization. First-hand information is primarily used for this thesis, which was collected in the form of in-depth interviews with the employees of Globex. In order to present the analysed data in a more understandable and visible manner, tables and graphs were applied. Furthermore, our research method is based on the iterative grounded theory, which deals with organizational process research. Thus, we were able to analyse the dynamics in the knowledge transfer process despite its high level of complexity. Due to this complicated essence of the knowledge transfer process, we were unable to explore it entirely and could not acquire all necessary information. However, we still contribute with novelty to the academic society, as previous research explores the static view of knowledge transfer and our research relies on its dynamics. Results: The process of knowledge transfer and how it evolves is illustrated with the necessary phases for its accomplishment. The first model, which demonstrates the dynamic nature of the knowledge transfer process during M&As, is presented. In order to positively influence the transfer of knowledge, enablers should be applied. The second model highlights the importance of planning the process of knowledge transfer within the post-acquisition phase during M&As. Lastly, constraints from the employees’ side can influence the transfer of knowledge. The importance to consider enablers and constraints during the knowledge transfer is also emphasised. Theoretical implications: We urge that more research should accentuate on the process nature of the knowledge transfer and should further explore its dynamics and complexity especially in the context of organizational changes, such as M&As. Managerial implications: Managers should understand the evolving nature of the knowledge transfer process and strengthen their focus on the planning phase of knowledge transfer in order to minimize the issues during the post-acquisition phase.

Transnational knowledge transfer projects (TKTP) has become a strategic way for organizations to transfer knowledge across national boundaries in order to maintain their competitive position. However, the complex and unique nature of TKTPs makes these difficult for project managers (PMs) to handle and the lack of a solid foundation among scholars thus required further insight into what affects these types of projects and how they can be managed. The purpose of this research was to gain a deeper understanding of which critical factors appear and how PMs can facilitate the execution of TKTPs. The research purpose was addressed through an abductive approach, using a multiple case study of projects at a selected case company, able to provide great insights regarding TKTPs and the management of such projects. In total, three different projects were chosen, whereby a total of 18 interviews were performed with participants from each project. The results showed that certain critical factors must be taken in consideration and dealt with by PMs at a certain point in time, i.e. during the different phases of the TKTP. As such, PMs are able to facilitate the execution of TKTPs. The results are further presented in a framework, illustrating a process presenting each phase in detail with the corresponding critical factors and how PMs can deal with them. Prior literature regarding knowledge transfer projects (KTP) in general is not sufficient to receive a comprehensive understanding of the transnational perspective, i.e. the added complexity in transferring across national boundaries. The results provided in this research hence extend the previous literature by viewing in detail which critical factors appear and how managers can facilitate the execution of TKTP by presenting a framework illustrating the additional critical factors, and how managers can deal with them. The managerial implications entail that as TKTPs and organizations are so unique, the framework must be adapted to the specific situation at hand. In addition, the framework further helps PMs to overcome the complexity of TKTPs, as it guides PMs through the project phase by phase. The results provide PMs with directives to facilitate the execution of TKTPs and a foundation for new global business opportunities.

A espectroscopia fotoacústica e de fluorescência foram empregadas no estudo de reação da transferência de elétrons entre um doador (Octaetil-porfirina) dois tipos de aceitadores [Diclorodiciano-benzoquinona (DDQ) e Duroquinona (DQ)] em um meio rígido [poli (metil-metacrilato)] . Foram preparados filmes nos quais a concentração de doador foi mantida constante e a de aceitador foi variada. Observou-se um aumento exponencial da amplitude do sinal fotoacústico do doador em 620 nm, com o aumento da concentração de aceitadores nos filmes. O modelo de Perrin para a supressão de fluorescência foi aplicado aos dados de fotoacústica e o raio da esfera de ação, que representa a distância crítica para a ocorrência da transferência de elétrons, foi determinado. Os resultados obtidos foram: para DDQ37 angstron e para aDQ 32 a 34angstron. Era esperado um raio maior para a DDQ devido a sua maior elétron afinidade. Também foi aplicado a estes dados o modelo de Kaneko, desenvolvido para a supressão de fluorescência. Dele se obtém a distribuição de moléculas aceitadoras incorporadas na esfera de ação. Para uma mesma concentração de aceitadores (2,8mmoldm-3) , a probabilidade de encontrar uma molécula de DDQ na esfera de ação foi 27%, enquanto que a probabilidade de encontrar uma molécula de DQ na esferade ação foi de 20%. Este resultado é, na verdade, equivalente ao encontrado no modelo de Perrin pois a probabilidade maior encontrada para a DDQ vem do fato do raio da sua esfera de ação ser maior. O valor encontrado para o raio crítico com os dados de fluorescência foi de 34 A para a DQ. Isto demonstra que as duas técnicas são complementares e que a espectroscopia fotoacústica pode ser usada para monitorar o processo de transferência de elétrons / Steady-state photoacoustic and fluorescence spectroscopy were employed to study the electron-transfer reaction from donor molecules (Octaethyl-porphirin) to two types of acceptor molecules [Dichloro-dicyano-benzoquinone (DDQ) and Duroquinone (DQ)I in a rigid medium [poly (methyl -metacrylate)] . Films were prepared with a fixed donor concentration and severa1 acceptor concentrations. It was observed an exponential growth in the donor photoacoustic signal amplitude at 620 nm, with the increase in the acceptor concentration. Perrin model, used in fluorescence quenching, was applied to the photoacoustic data and the radius o£ an action sphere, which represents a critica1 distance for the electron transfer process, was determined. The results obtained were: for DDQ 37 angstron and for DQ from 32 to 34 angstron. It was expected a larger radius for DDQ than for DQ due to its stronger electron affinity. Kaneko\'s model, was also applied to these data. It provides the distribution o£ incorporated acceptor molecules in the action sphere. For the same acceptor concentration (2.8 mmol , the probability of finding one DDQ molecule in the action sphere was 27%, while for the DQ molecule this value was 20%. Actually, this result is equivalent to that found using Perrin model, because the larger probability obtained for DDQ comes frm the fact that its critical radius is bigger . The value obtained for the critica1 radius from the fluorescence data was 34 angstron for DQ. This shows that these two techniques are complementary and that photoacoustic spectroscopy can be used to monitor the electron transfer process

The essence of an effective knowledge transfer process for a technical organization cannot be overemphasized. It does not only translate to its advancement but also improves the learning capacity of the staff in the organization. The purpose of this work is to analyze and diagnose the current process of technical knowledge transfer It goes further to proffer a suitable model of design process for the technical instructions (which is one form of knowledge that is present in the organization) so as to improve not only the instructional manual but also the processes involved. The instructional model is a model gotten from the field of instructional technology (a sub-sect of educational technology) which is used to achieve this feat.

The purpose of this study was to examine the predictors and pre-transfer navigation experiences of community college students enrolled in Associate of Arts (AA), Associate in Science (AS), or Associate in Applied Science (AAS) degrees with transfer intent to Florida’s public universities. The population included adult students aged 26 and above enrolled in Florida state/community college AA, AS, or AAS programs. One hundred and seventy-five students from two community colleges participated in this study with a response rate of 10%. The valid data set included 101 respondents, AA (n =17), AS (n =76), AAS (n =4), other (n = 4), and missing degree (n = 1). There were more females (n = 75, 74.3%) than males (n = 26, 25.7%) who participated in this study. The students had a mean age of 34.09 years. Most respondents (total = 89.6%) reported having an intent to transfer to a 4-year public or private university. Data were collected using the STEM Student Success Literacy Survey (SSLS), a 63-item questionnaire launched and administered via Qualtrics. The purpose of the instrument was to measure Community College Students Self-Efficacy, Social Capital, and Transfer Knowledge. The SSLS was adapted to a 66-item questionnaire to include new items regarding transfer experiences, navigation experiences, and intent to transfer. Results indicated that adult students enrolled in non-transfer degree programs had intent to transfer to a four-year college. Significant relationships were found for four predictors (research 4-year college, visit transfer center, highest degree, college chemistry) of 240 variables in combination to predict the discrete outcome of intent to transfer (yes vs. no). Implications included /AS/AAS students had intent even though the degree itself does not indicate intent; therefore, community/state colleges should treat this population with intent and advisors, policy makers, and administrators need to ensure that the correct information is readily available to those intending to transfer to Florida’s public universities.

The objective is to clarify the concept of technology transfer and the accompanying components to deliver them to the reader. The object of this paper is to study technology transfer. The subject of this paper is to study the concept of international transfer of innovative technologies in the enterprise. Methods (procedures) study. In the process of writing a thesis used method of comparing the use of technology transfer in various companies in different countries. The results and their novelty. During the execution of this work has identified the concept of technology transfer, technological activity, barriers to technology transfer as the process of technology transfer, are examples of technology transfer. The results can be used by students and researchers of this field. Recommendations for use of the work is the ability to use existing information and technology companies to improve their performance, output and increase profits.