Mono- and disubstitutions of (hepta-2,5-diyne-1,7-diol) bis(dicobalt) derivatives - Selectivity in Nicholas reactions

Bis(hexacarbonyldicobalt) complexes of benzyl ether - methyl ether or benzyl ether - acetate derivatives of hepta-2,5-diyne-1,7-diols undergo selective Lewis-acid-mediated Nicholas reactions with enol silanes, silyl ketene acetals, and allylstannanes, preferentially replacing the methyl ether or acetate function. Hydride nucleophiles are similarly incorporated selectively using a benzyl ether - alcohol derivative. Subsequent Nicholas reaction at the benzyloxy-bearing site may be accomplished with an identical or a different nucleophile, affording skipped 1,4-diyne-Co-4(CO)(12) complexes. In instances of lower selectivity for monosubstitution reactions with benzyl ethers, reverting to the use of a menthyl ether - methyl ether complex gives much improved selectivity for methyl ether substitution

CFROI企業評価モデルの特質と計算構造

"Bartley J. Madden ""CFROI Valuation -A Total System Approach to Valuing the Firm""の文献から、キャッシュフロー投資収益率(CFROI)による企業評価モデル構築の背景とその特質ならびに計算構造を明らかにし、有用性について検討した。伝統的な資本利益率(ROI)は、最も重要な評価モデルの一つではあるが、それが会計的利益に基づくが故に、投資家の意思決定への有用性には自ずから限界がある。今日必要とされるモデルの具備すべき要件として、マデンは、グローバル化に対応した経営成果の比較可能性、企業の適正価値と株価の関係、計算に重要な外部ファクターを取り込める柔軟性とフィードバック機能を挙げ、提唱するCFROIにはそれらがビルトインされていると主張する。企業評価に重要な正味受取キャッシュフロー(NCR)の予測精度は、「将来投資」のROI水準をどのように予測するかに依存する。CFROI評価モデルでは、企業の財務諸表からCFROIを求め、それを「将来投資」のROIの推定値とする。これがCFROI評価モデルの中心思考である。CFROIを適正な企業価値計算における割引率とし、分子をキャッシュ・フローとすることで評価しようとする。そして算定精度と結果の比較可能性を高めるために、例えば将来NCRを2つに分けて捉えその各々にDCF法を適用することや、ROIのライフサイクルと再投資率を基に収束の概念を取り入れること、CFROI計算にインフレ調整後の実質値を用いることなど、種々工夫している。しかしインフレ調整は計算を複雑化させ、そのうえCFROIモデルは非現実的な仮定を置いているという問題がある。個別資産の耐用年数を加重平均するのでなく、償却資産合計を年間減価償却費合計で除して平均償却年数とする点や、将来の年間キャッシュ・フローを一定と仮定しているなどである。これらの仮定を現実適用に際して緩めた場合、目論見通りの結果が得られるのかどうか、マデンの文献では詳細な開示と解明が十分とは言えず、有用性に関する論評には実証例の積み重ねと統計的検証が必要であると言わねばならない。

Pelletized Forage-Based Rations as Alternative Feeds for Improving Goat Productivity

Goat farming is very popular in the Philippines as it is considered by many to be a viable rural enterprise. Despite this, the goat industry is faced with many challenges, including problems relating to high pre-weaning mortality, poor nutrition and lack of strategic approaches to accelerate genetic improvement. The long term rate of increase of goat numbers is only 0.97% per annum, due to high offtake rates and low productivity. Thus, the Philippine goat population is only expected to reach 4.27million by 2020 (compared with the target of 6.2 million), given the 3.88million population in 2010 (Alo 2012). Interventions are needed to accelerate growth of the goat population. Goats are typically fed on locally available resources which are characterised by low quality and highly variable availability. These characteristics can be overcome through processing techniques such as sun drying and pelleting to ensure year round feed supply. Pelleting offers particular advantages. Feeding animals with pellets provides better feed efficiency, greater starch digestibility, less feed waste, non-selective feeding, better handling and storage, and increased income due to more efficient feeding and higher productivity. While pellets are available for swine, poultry and buffalo in the Philippine market, pellets for goats are not currently available. The aim of this study was to develop pelletized forage-based rations for goats and evaluate them for their technical and financial viability

The Microstructure of Collaborative E-business Capability

IT has direct and observable positive effects for consumers. For firms, the situation is somewhat different, because efficiencies generated by publicly available technology tend to be competed away. Therefore, researchers from the strategy field and students of information systems have concluded that for firms, the opportunity lies in using IT better than competitors rather than in the technology itself. The thesis takes this conclusion as its premise and introduces the capability perspective to the study of collaborative B2B, a practice in which firms use IT to gain efficiencies and other benefits across organisational boundaries. Based on a literature review and an in-depth longitudinal case study of e-business at SCA Packaging, including three projects with customers, the thesis proposes a framework for the microstructure of collaborative e-business capability ? the CEBCAP-MS framework. The key categories in this framework are desired ends (the firm's motives for engaging in collaborative B2B), elements (the factors that enable attainment of desired ends) and flows to these elements (what management can do to develop collaborative e-business capability). The study supports the relevance of desired ends for e-business proposed in previous literature. Both efficiencies and lock-in effects are included among the motives that managers cite for engaging in collaborative B2B. The CEBCAP-MS framework points to six main elements that collectively influence the extent to which firms reach this potential: e-business applications, value system understanding, implementation, a collaborative foundation of the focal customer relationship, project evaluation and e-business organisation

Ruth Randall, "HOYT : Sketch of William Hoyt Randall\u27s Life" ( July 6, 1910 - July 17, 1972 )

史料紹

Bortom skyltfönstret den levande döden : En undersökning av relationen mellan Karin Boyes Astarte och T.S. Eliots The Waste Land

Uppsatsen utforskar relationen mellan Karin Boyes Astarte och T.S. Eliots The Waste Land, särskilt med avseende på modernistisk tematik och med avstamp i tidigare forskning som kommenterat relationen mellan verken, främst Gunilla Domellöfs och Caroline Hauxs. Analysen omfattar den senares upptäckt att ”Det öde landskap som skrivs fram hos Eliot existerar dolt och outsagt i Astarte.” Verken jämförs med avseende på: Skildringen av den moderna staden; Krig, trauma, våld och utvecklingsskepticism; Den ofruktbara masskulturen; (Naturens, Guds och Kärlekens död); Verkens mytkomplex; Psykoanalytiska perspektiv på gemenskap, behov och begär. Uppsatsen innehåller även en sammanställning av likheter mellan episoderna som utspelar sig mellan Viola och Hill i Astarte och mellan maskinskriverskan och kontoristen i The Waste Land. Undersökningen bekräftar betydande beröringspunkter mellan verken vad gäller såväl tematik som de positioner författarna intar – det gäller utvecklingsskepticismen, masskulturen (där Astarte i högre utsträckning intresserar sig för handel och konsumtion), samt fruktbarhetsförlusten med avseende på Naturen, Gud och Kärleken. Myter har en betydelsefull roll i båda verken. I Astarte är Gudinnan/belätet Astarte i och för sig närvarande, men hon fyller inte sina ursprungliga funktioner. Undersökningen identifierar nya tolkningsmöjligheter gällande Astartes potentiella roll, kopplade till våld och skydd. På ett övergripande plan finns en korsställning mellan verken, där det som utgör The Waste Lands förgrund tenderar att blottas genom sprickor i ”Astartesamhällets” fasad, genom Boyes didaktiska exposéer, samt vid kritisk läsning. Den sammanlagda effekten av dessa aspekter är att Eliots ödeland – den levande döden – är mer av en tydlig referenspunkt än något dolt och outsagt i Astarte

Business Models and Strategy

What makes a business model successful? In this book the roots of business models are traced to the concept of the “business idea” which was popularized by researchers in the 1960s and 1970s. The business idea stresses the importance of conformance between the market and the product system, as well as between the product system and the internal features of the firm.A distinguishing feature of the book is how it links elements of business models to key concepts in strategic management research and practice, such as the customer offering, activity systems and strategic resources. It also uses theory and research to explore ways in which the contextual element of business models may be understood and acted upon. One chapter explores the common denominators of good strategies. For example, it is argued that good strategies enable realization of objectives, express choices, and build on strengths.Business Models and Strategy is intended as a “companion in the field” for reflective practitioners and as an integrative text for postgraduate students with a good grasp of strategy

Tautology, Managerial Relevance, and Predictive Power of the RBV: The Neglected Content Dimension of Organizational Capabilities

This study examines “capabilities” in the conceptual and empirical literatures, to reveal whether indeterminateness of value is a problem within RBV, as suggested by the recent tautology debate. Conceptual studies typically relate to capabilities in terms of the desired ends of their use, whereas empirical studies conceptualize capabilities as composite constructs with desired ends and content-oriented elements. This difference is not coincidental, but reflects lack of clarity in RBV with regards to capability properties. Strikingly, major RBV works provide little input to the methodology of capability conceptualization. We propose that cross-fertilization with content fields enables examination of capabilities independently of performance. A clearer separation between the variables of the RBV equation would improve its predictive power and provide clearer management implications. The conceptualization process is elaborated upon and examplified utilizing e-business as a content field