Joint ventures

Een veel voorkomende wijze van samenwerking tussen ondernemingen is het uitvoeren van activiteiten in de vorm van een joint venture. Een joint venture is bijna altijd een afzonderlijke juridische entiteit. De partners in de joint venture voeren gezamenlijk de zeggenschap uit. In internationaal verband is een joint venture met een lokale partner soms de enige mogelijkheid om in het land voet aan de grond te krijgen. Een joint venture is geen nieuw verschijnsel, maar niettemin was er voldoende reden voor de redactie van het MAB om hieraan een themanummer te wijden. Juist omdat joint ventures inmiddels zo belangrijk zijn geworden, is het zinvol om actuele bedrijfseconomische en accountancy-aspecten met betrekking joint ventures in kaart te brengen. Dat gebeurt in vier artikelen, vanuit vier verschillende invalshoeken: strategie en economie, management control, externe verslaggeving, en accountantscontrole

Modelling supported driving as an optimal control cycle: Framework and model characteristics

Driver assistance systems support drivers in operating vehicles in a safe, comfortable and efficient way, and thus may induce changes in traffic flow characteristics. This paper puts forward a receding horizon control framework to model driver assistance and cooperative systems. The accelerations of automated vehicles are controlled to optimise a cost function, assuming other vehicles driving at stationary conditions over a prediction horizon. The flexibility of the framework is demonstrated with controller design of Adaptive Cruise Control (ACC) and Cooperative ACC (C-ACC) systems. The proposed ACC and C-ACC model characteristics are investigated analytically, with focus on equilibrium solutions and stability properties. The proposed ACC model produces plausible human car-following behaviour and is unconditionally locally stable. By careful tuning of parameters, the ACC model generates similar stability characteristics as human driver models. The proposed C-ACC model results in convective downstream and absolute string instability, but not convective upstream string instability observed in human-driven traffic and in the ACC model. The control framework and analytical results provide insights into the influences of ACC and C-ACC systems on traffic flow operations.Comment: Submitted to Transportation Research Part C: Emerging Technologie

Accountancy and academic/professional inter-dependency (or mutual exclusivity?)

This paper is a report on an Accounting Education Symposium held during the 2009 Annual Congress of the EAA in Tampere, Finland. This was the fourth occasion on which there has been an Accounting Education Symposium (or similar) within an EAA Annual Congress. Previous events were as follows: 2005 (Gotenburg, Sweden) EAA Accounting Educators\u27 Forum 2006 (Dublin, Ireland) \u27Universities and Professional Bodies: Complementary or Colliding Roles in Educating and Training Future Accounting Practitioners?\u27 (sponsored by the Irish Accountancy Educational Trust) 2008 (Rotterdam, the Netherlands) \u27Accounting Education: The Common Content Project\u27 (sponsored by Royal NIVRA). <br /

Three-phase traffic theory and two-phase models with a fundamental diagram in the light of empirical stylized facts

Despite the availability of large empirical data sets and the long history of traffic modeling, the theory of traffic congestion on freeways is still highly controversial. In this contribution, we compare Kerner's three-phase traffic theory with the phase diagram approach for traffic models with a fundamental diagram. We discuss the inconsistent use of the term "traffic phase" and show that patterns demanded by three-phase traffic theory can be reproduced with simple two-phase models, if the model parameters are suitably specified and factors characteristic for real traffic flows are considered, such as effects of noise or heterogeneity or the actual freeway design (e.g. combinations of off- and on-ramps). Conversely, we demonstrate that models created to reproduce three-phase traffic theory create similar spatiotemporal traffic states and associated phase diagrams, no matter whether the parameters imply a fundamental diagram in equilibrium or non-unique flow- density relationships. In conclusion, there are different ways of reproducing the empirical stylized facts of spatiotemporal congestion patterns summarized in this contribution, and it appears possible to overcome the controversy by a more precise definition of the scientific terms and a more careful comparison of models and data, considering effects of the measurement process and the right level of detail in the traffic model used.Comment: 18 pages in the published article, 13 figures, 2 table

Mantle cell lymphomas with concomitant MYC and CCND1 breakpoints are recurrently TdT positive and frequently show high-grade pathological and genetic features

Chromosomal breakpoints involving the MYC gene locus, frequently referred to as MYC rearrangements (MYC - R+), are a diagnostic hallmark of Burkitt lymphoma and recurrent in many other subtypes of B-cell lymphomas including follicular lymphoma, diffuse large B-cell lymphoma and other high-grade B-cell lymphomas and are associated with an aggressive clinical course. In remarkable contrast, in MCL, only few MYC - R+ cases have yet been described. In the current study, we have retrospectively analysed 16 samples (MYC - R+, n = 15, MYC - R-, n = 1) from 13 patients and describe their morphological, immunophenotypic and (molecular) genetic features and clonal evolution patterns. Thirteen out of fifteen MYC - R+ samples showed a non-classical cytology including pleomorphic (centroblastic, immunoblastic), anaplastic or blastoid. MYC translocation partners were IG-loci in 4/11 and non-IG loci in 7/11 analysed cases. The involved IG-loci included IGH in 3 cases and IGL in one case. PAX5 was the non-IG partner in 2/7 patients. The MYC - R+ MCL reported herein frequently displayed characteristics associated with an aggressive clinical course including high genomic-complexity (6/7 samples), frequent deletions involving the CDKN2A locus (7/10 samples), high Ki-67 proliferation index (12/13 samples) and frequent P53 expression (13/13 samples). Of note, in 4/14 samples, SOX11 was not or only focally expressed and 3/13 samples showed focal or diffuse TdT-positivity presenting a diagnostic challenge as these features could point to a differential diagnosis of diffuse large B-cell lymphoma and/or lymphoblastic lymphoma/leukaemia