Purchasing Consortia: Theoretical Framework and Empirical Data.

A empresa moderna deve concentrar-se nas suas capacidade específicas. Em consequência, as actividades de produção própria diminuem e uma maior responsabilidade é dada aos fornecedores. A compra toma-se uma actividade estratégica da cadeia de valor. A ideia da realização de alianças horizontais na área das compras através de consórcios de compras não está espalhado empirica mente. Neste artigo, os consórcios de compras são analisados em três vertentes: Primeiro, um esquema de trabalho teórico é desenvolvido para explicar a existência de cooperação em geral e nos consórcios de compras em particular. Com este objectivo utilizamos a combinação das novas teorias económicas e da curva de experiência como uma aproximação explicativa multi-causal. Segundo, pretendemos dar uma orientação para a criação e concepção de consórcios de compras atra vés do desenvolvimento de um modelo de cooperação de gestão. Este modelo inclui todos os passos para o início de um processo de con sórcio incluindo a selecção dos sócios e finalizando com as medidas de performance. Terceiro, somos capazes de comprovar empiricamen te o nosso esquema de trabalho teórico através da realização de um projecto de investigação conjuntamente com treze pequenas e médias empresas. Neste projecto, um consórcio de compras foi criado e posto a funcionar. Os resultados encontrados confirmam o nosso modelo teórico

Micromechanics Modeling of Composites Subjected to Multiaxial Progressive Damage in the Constituents

The high-fidelity generalized method of cells composite micromechanics model is extended to include constituent-scale progressive damage via a proposed damage model. The damage model assumes that all material nonlinearity is due to damage in the form of reduced stiffness, and it uses six scalar damage variables (three for tension and three for compression) to track the damage. Damage strains are introduced that account for interaction among the strain components and that also allow the development of the damage evolution equations based on the constituent material uniaxial stress strain response. Local final-failure criteria are also proposed based on mode-specific strain energy release rates and total dissipated strain energy. The coupled micromechanics-damage model described herein is applied to a unidirectional E-glass/epoxy composite and a proprietary polymer matrix composite. Results illustrate the capability of the coupled model to capture the vastly different character of the monolithic (neat) resin matrix and the composite in response to far-field tension, compression, and shear loading

PENGARUH PENERAPAN STANDAR AKUNTANSI BERBASIS IFRS TERHADAP KUALITAS LABA PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Periode 2009-2012)

The purpose of this research is examining the impact of the adoption of IFRS-based accounting standards toward companies earnings quality at manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2009 to 2012. The companies earnings quality is proxied through earnings management, value relevance of earnings by price-earnings model, and value relevance of earnings by return-earnings model. Sampling method used is purposive sampling and obtained 115 companies as sample. The data used are secondary data, namely the financial statements of manufacturing companies from 2009 to 2012 that have been audited by Public Accountant Firm. To prove the hypothesis, performed Ordinary Least squares testing that begins with the test of classical assumption. Research model passed the test of the classical assumptions. Statistically testing for hypothesis concluded that the adoption of IFRSbased accounting standards proved to have no significant effect on the lower level of earnings management. The adoption of IFRS-based accounting standards proved to have a significant and positive effect on the value relevance of earnings by price-earnings model. The adoption of IFRS-based accounting standards proved to have a significant and positive effect on the value relevance of earnings by return-earnings mode

Literatur-Rundschau

Jens Bulisch: Evangelische Presse in der DDR. "Die Zeichen der Zeit" 1947-1990 (Renate Hackel-de Latour)Michael Meyen/Maria Löblich: Klassiker der Kommunikationswissenschaft. Fach- und Theoriegeschichte in Deutschland (Franzisca Gottwald)Stefan Weber: Non-dualistische Medientheorie. Eine philosophische Grundlegung (Heinz Niederleitner)Christoph Classen: Faschismus und Antifaschismus. Die nationalsozialistische Vergangenheit im ostdeutschen Hörfunk 1945-1953 (Klaus Amold)Ekkehardt Oehmichen/Christa-Maria Ridder (Hg.): Die MedienNutzerTypologie. Ein neuer Ansatz der Publikumsanalyse (Steffen W. Hillebrecht)Bemhard Fischer-Appelt: Die Moses Methode. Führung zu bahnbrechendem Wandel (Ludger Verst)Michael Jäckel/Frank Haase (Hg.): In medias res: Herausforderung Informationsgesellschaft (Lars Rademacher

The relationship between job satisfaction, burnout, and turnover intention among physicians from urban state-owned medical institutions in Hubei, China: a cross-sectional study

<p>Abstract</p> <p>Background</p> <p>Throughout China, a growing number of physicians are leaving or intending to depart from their organizations owing to job dissatisfaction. Little information is available about the role of occupational burnout in this association. We set out to analyze the relationship between job satisfaction, burnout, and turnover intention, and further to determine whether occupational burnout can serve as a mediator among Chinese physicians from urban state-owned medical institutions.</p> <p>Methods</p> <p>A cross-sectional survey was carried out in March 2010 in Hubei Province, central China. The questionnaires assessed sociodemographic characteristics, job satisfaction, burnout, and turnover intention. The job satisfaction and occupational burnout instruments were obtained by modifying the Chinese Physicians' Job Satisfaction Questionnaire (CPJSQ) and the Chinese Maslach Burnout Inventory (CMBI), respectively. Such statistical methods as one-way ANOVA, Pearson correlation, GLM-univariate and structural equation modeling were used.</p> <p>Results</p> <p>Of the 1600 physicians surveyed, 1451 provided valid responses. The respondents had medium scores (3.18 +/-0.73) on turnover intention, in which there was significant difference among the groups from three urban areas with different development levels. Turnover intention, which significantly and negatively related to all job-satisfaction subscales, positively related to each subscale of burnout syndrome. Work environment satisfaction (<it>b </it>= -0.074, <it>p < 0.01</it>), job rewards satisfaction (<it>b </it>= -0.073, <it>p < 0.01</it>), organizational management satisfaction (<it>b </it>= -0.146, <it>p < 0.01</it>), and emotional exhaustion (<it>b </it>= 0.135, <it>p < 0.01</it>) were identified as significant direct predictors of the turnover intention of physicians, with 41.2% of the variance explained unitedly, under the control of sociodemographic variables, among which gender, age, and years of service were always significant. However, job-itself satisfaction no longer became significant, with the estimated parameter on job rewards satisfaction smaller after burnout syndrome variables were included. As congregated latent concepts, job satisfaction had both significant direct effects (gamma₂₁= -0.32, <it>p < 0.01</it>) and indirect effects (gamma₁₁× beta₂₁= -0.13, <it>p < 0.01</it>) through occupational burnout (62% explained) as a mediator on turnover intention (47% explained).</p> <p>Conclusions</p> <p>Our study reveals that several, but not all dimensions of both job satisfaction and burnout syndrome are relevant factors affecting physicians' turnover intention, and there may be partial mediation effects of occupational burnout, mainly through emotional exhaustion, within the impact of job satisfaction on turnover intention. This suggests that enhancements in job satisfaction can be expected to reduce physicians' intentions to quit by the intermediary role of burnout as well as the direct path. It is hoped that these findings will offer some clues for health-sector managers to keep their physician resource motivated and stable.</p

A Re-Evaluation of the nuclear Structure Function Ratios for D, He, Li, C and Ca

We present a re-evaluation of the structure function ratios F2(He)/F2(D), F2(C)/F2(D) and F2(Ca)/F2(D) measured in deep inelastic muon-nucleus scattering at an incident muon momentum of 200 GeV. We also present the ratios F2(C)/F2(Li), F2(Ca)/F2(Li) and F2(Ca)/F2(C) measured at 90 GeV. The results are based on data already published by NMC; the main difference in the analysis is a correction for the masses of the deuterium targets and an improvement in the radiative corrections. The kinematic range covered is 0.0035 < x < 0.65, 0.5 < Q^2 <90 GeV^2 for the He/D, C/D and Ca/D data and 0.0085 < x < 0.6, 0.84 < Q^2 < 17 GeV^2 for the Li/C/Ca ones.Comment: 6 pages, Latex, 3 figures as uuencoded compressed tar file included at the end, in case of problems contact [email protected] (Antje Bruell

A História da Alimentação: balizas historiográficas

Os M. pretenderam traçar um quadro da História da Alimentação, não como um novo ramo epistemológico da disciplina, mas como um campo em desenvolvimento de práticas e atividades especializadas, incluindo pesquisa, formação, publicações, associações, encontros acadêmicos, etc. Um breve relato das condições em que tal campo se assentou faz-se preceder de um panorama dos estudos de alimentação e temas correia tos, em geral, segundo cinco abardagens Ia biológica, a econômica, a social, a cultural e a filosófica!, assim como da identificação das contribuições mais relevantes da Antropologia, Arqueologia, Sociologia e Geografia. A fim de comentar a multiforme e volumosa bibliografia histórica, foi ela organizada segundo critérios morfológicos. A seguir, alguns tópicos importantes mereceram tratamento à parte: a fome, o alimento e o domínio religioso, as descobertas européias e a difusão mundial de alimentos, gosto e gastronomia. O artigo se encerra com um rápido balanço crítico da historiografia brasileira sobre o tema

PEMANFAATAN SISTEM INFORMASI GEOGRAFIS UNTUK ANALISIS KESESUAIAN LAHAN TANAMAN CENGKEH GUNA MEMPREDIKSI PRODUKTIVITAS ROKOK

Cengkeh merupakan komoditas yang unik dan strategis bagi perekonomian nasional. Dikatakan unik karena Indonesia adalah negara produsen sekaligus konsumen bahkan merupakan pengimpor cengkeh terbesar di pasar cengkeh dunia yang tipis (thin market), yang hanya dapat memenuhi maksimal seperempat dari kebutuhan nasional. 93 persen dari produksi cengkeh diserap oleh pabrik rokok dan sisanya untuk kebutuhan kosmetik dan rempah-rempah. Tujuan dari penelitian ini adalah untuk menganalisis kesesuaian lahan tanaman cengkeh guna memprediksi produktivitas rokok menggunakan Sistem Informasi Geografis Pada penelitian ini, peneliti menggunakan 7 parameter didalam menentukan kesesuaian lahan tanaman cengkeh yaitu curah hujan, suhu, ketinggian, kelerengan, jenis tanah, ph tanah dan penggunaan lahan, pengolahan data tersebut dilakukan dengan menggunakan software Arcgis dengan fitur Overlay. Hasil analisis dari penelitian ini menunjukkan bahwa pada wilayah Kabupaten Malang, terdapat 4 kelas kesesuaian lahan yang juga dapat diprediksi produktivitas rokok berdasarkan analisis produksi cengkeh, diantaranya yaitu kesesuaian lahan S1. S2, dan S3 dan N. Dari luas kesesuaian lahan wilayah tersebut memiliki potensi untuk ekstensifikasi tanaman cengkeh berdasarkan analisis kesesuaian lahan tanaman cengkeh. Luas lahan dengan kelas sangat sesuai (S1) sebesar 8.113,4868 Ha (3,64). Untuk kelas sesuai (S2) untuk lahan tanaman cengkeh dengan luasan 125.102,9096 Ha (56,06), untuk daerah yang kesesuaian lahannya sesuai marginal (S3) untuk lahan tanaman cengkeh dengan luasan 89.828,8266 Ha (40,26 %), sedangkan lahan yang tidak sesuai (N) dengan luasan 93,4433 Ha (0,04 %). Pada kelas kesesuaian lahan S1, S2, S3 tersebut memiliki potensi guna memprediksi produksi rokok. Jenis rokok SKM memiliki jumlah produksi yang paling tinggi sebanyak 426.889.438.851 batang, jenis rokok SKT dapat diproduksi sebanyak 233.455.161.872 batang, sedangkan jenis rokok KLB dapat diproduksi sebanyak 169.785.572.270 batang. Dengan adanya penelitian ini diharapkan dapat bermanfaat bagi para petani guna mengembangkan produksi cengkeh serta bermanfaat bagi para produsen rokok yang dapat memberikan informasi potensi produktivitas rokok. Kata Kunci