1,572,031 research outputs found

    New Combinations and Growth

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    This paper develops an endogenous growth model based on the idea of new combinations of input factors as a growth mechanism. The model integrates the idea of several technologies used simultaneously in producing final output. Innovations are of the horizontal and vertical type and in addition of the type of new technologies which can be combined with existing ones. All types of innovations are endogenous and the occurrence of a new technology has stochastic elements as well. This leads to endogenous dynamics in the growth rates of final output production.endogenous growth, new combinations

    New Combinations and Growth

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    This paper develops an endogenous growth model based on the idea of new combinations of input factors as a growth mechanism. The model integrates the idea of several technologies used simultaneously in producing final output. Innovations are of the horizontal and vertical type and in addition of the type of new technologies which can be combined with existing ones. All types of innovations are endogenous and the occurrence of a new technology has stochastic elements as well. This leads to endogenous dynamics in growth rates of final output production.Endogenous growth, new combinations

    New approaches regarding business combinations

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    The accounting for business combinations is a very important area, therefore it needs a high quality accounting standard that could be used for both domestic and cross-border financial reporting. IASB issued in January 2008 the revised IFRS 3 Business Combinations, which aims to help both users and preparers of the consolidated financial statements by improving the relevance, reliability and comparability of the information reported by companies around the world. This article aims to highlight few significant changes in the accounting treatment of business combinations that have arisen from the revised IFRS 3, focusing on the accounting principles surrounding the recognition and measurement of the identifiable net assets of the acquiree and any non-controlling interest in the acquiree and on the implications for calculating and measuring goodwill.control, acquisition method, fair value, non-controlling interest, goodwill

    New Synonymies and Combinations for New World Pselaphinae (Coleoptera: Staphylinidae)

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    The following new synonymies and new combinations for Pselaphinae of North and Central America are documented: Anarmodius aequinoctialis (Motschulsky) (Trichonyx), New Comb.; Anthylarthron cornutum (Brendel) (= Anthylarthron curtipenne Casey, New Syn.); Aporhexius robustus (Motschulsky) (Euplectus), New Comb.; Batrisodespunctlfrons Casey (= Batrisodes appalachianus Casey, New Syn.); Batrisodes ionae (LeConte) (= Batrisodes caseyt Blatchley, New Syn.); Batrisodes clypeonotus (Brendel) (= Batrisodes kahli Bowman, New Syn.); Batrisodes lineaticollis (Aube) (= Batrisus globosus LeConte, New Syn.); Brachygluta corniventris (Motschulsky) (Bryaxts), New Comb., (= Bryaxts illinoiensis Brendel, New Syn.); Cedius ziegleri LeConte (= Cedius robustus Casey, New Syn.); Conoplectus simplex (Motschulsky) (Rhexius), New Comb., jun. syn. of Conoplectus canaliculatus (LeConte), New Syn.; Ctenisodes Raffray (= Pilopius Casey, New Syn.); Cylindrarctus ludovicianus (Brendel) (= Cylindrarctus comes Casey, New Syn.; Dalmosanus Park (= Pygmactium Grigarick and Schuster, New Syn.); Decarthron consanguineum (Motschulsky) (Bryaxis), New Comb.; Decarthron formiceti (LeConte) (= Decarthron rayi Park, = Decarthron seriepunctatum Brendel, New Syns.); Decarthron velutinum (LeConte), New Status (= D. formiceti, Park, 1958); Decarthron marinum Brendel (= Decarthron diversum Park, New Syn.); Decarthron robustum (Motschulsky) (Metaxis), New Comb.; Euphalepsus Reitter (= Barada Raffray, = Tetrasemus Jeannel, New Syns.), in subtribe Baradina; Eupsentus dilatatus Motschulsky (= Eupsenius rufus LeConte, New Syn.); Eurhexius canaliculatus (Motschulsky) (Trichonyx), New Comb. (= Eurhexius zonalis Park, New Syn.); Harmophola adusta (Motschulsky) (Euplectus), New Comb.; Iteticus cylindricus (Motschulsky) (Batrisus), New Comb.; Nisaxis Casey (=Dranisaxa Park, New Syn.); Oropus strtatus (LeConte) (=Oropus keeni Casey and O. brevipennis Casey, New Syns.); Panaramecia tropicalis (Motschulsky) (Euplectus), New Comb. (= Panaramecia zvilliamsi Park, New Syn.); Phamisus Aube, (= Canthoderus Motschulsky, New Syn.); Pselaptus oedipus (Sharp) (Bryaxis, Cryptorhinula), New Comb.; Pselaphus bellax Casey (= Pselaphus ulkei Bowman, New Syn); Reichenbachia intacta (Sharp) (= Bryaxis sarcinaria Schaufuss, New Syn.); Reichenbachia pruinosa (Motschulsky) (Bryaxis), New Comb., (= Bryaxis macrura Motschulsky, = Reichenbachia bterigi Park, New Syns.); Reichenbachia rubricunda (Aube) (= Bryaxis gemmifer LeConte, New Syn.); Trimicerus Motschulsky, (= Batrybraxis Reitter, New Syn.); Trimicerus corn?gera (Motschulsky) (Bryaxis), New Comb. (= Batrybraxis panamensis Park, New Syn.); Trimicerus pacificus Motschulsky (= Batrybraxis bowmani Park, New Syn.); Trimiomelba dubia (LeConte) (= Trimium americanum Motschulsky, = Trimium convexulum LeConte, = Trimiomelba laevis Casey, New Syns.); Tyrus humeralis (Aube) (= Tyrus consimilis Casey, New Syn.); Tyrus semiruber Casey (= Tyrus humeralis of authors); Tyrus cortidnus Casey (= Tyrus carinifer Casey, New Syn.); Xybarida trimioides (Sharp) (Bryaxis, Cryptorhinula), New Comb. Lectotype designations: Batrisus ionae LeConte; Batrisus globosus LeConte; Bryaxis consangu?nea Motschulsky; Bryaxis corniventris Motschulsky; Bryaxis pruinosa Motschulsky; Metaxis robusta Motschulsky; Rhextus simplex Motschulsky; Trimium americanum LeConte; Tyrus consimilis Casey. New species and genera: Cylindrarctus semin?le Chandler, New Species (= Cylindrarctus comes, Chandler, 1988); Motschtyrus pilosus (Motschulsky) (Tychus), Panama, New Genus, New Comb

    New Combinations :Taking Schumpeter's concept serious

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    Schumpeter’s idea that innovations can be described as new combinations often is understood as a mere metaphor and slight generalization of what he considers as the characterizing feature of entrepreneurship. The main argument of this paper is that more and deeper issues are involved in the concept of new combinations than is commonly understood. Moreover, a proper understanding of these issues would not only enhance our knowledge about observed innovation processes in economic life, it might reveal several properties common to creative processes in general.Innovation; Schumpeter; new combination

    New combinations in Lactifluus, 1 : L. subgenera Edules, Lactariopsis, and Russulopsis

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    In this first of a series of three papers, new combinations in the genus Lactifluus are proposed. This paper treats the subgenera Edules, Lactariopsis, and Russulopsis (all proposed here as new combinations in Lactifluus). In Lactifluus subg. Edules, eight combinations at species level are proposed. In Lactifluus subg. Lactariopsis, the following three new combinations are proposed at sectional level: Lactifluus sect. Lactariopsis with seven newly combined species, L. sect. Chamaeleontini with eight newly combined species, and L. sect. Albati with four newly combined species plus two species previously combined in Lactifluus. Finally, in L. subg. Russulopsis, eight new combinations at species level are proposed

    New combinations in the genera Atractylocarpus and Metzleria

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    The type species of Atractylocarpus has revealed to be a species of a genus which was later introduced as Camylopodiella. To avoid taxonomic confusions, it was proposed to keep the current use of Atractylocarpus and Campylopodiella by amending the genus Atractylocarpus. This proposal was rejected by the ICBN committee. Therefore the valid genus for all species so far comprised in Atractylocarpus is Metzleria and all species so far included in Campylopodiella must be transferred to Atractylocarpus. Accoringly, all necessary new combinations are introduced here: Atractylocarpus himalayanus (Broth.) J.-P. Frahm , Atractylocarpus malagensis (Herz.) J.-P. Frahm Metzleria comosa (Dix.) J.-P. Frahm, Metzleria madagascariensis (Thér.) J.-P. Frahm, Metzleria nana (Williams) J.-P. Frahm, Metzleria patagonica (Herz. et Thér.) J.-P. Frahm

    New combinations in Lactifluus, 2 : L. subg. Gerardii

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    In this second of a series of three papers, new combinations in the genus Lactifluus are proposed. This paper treats Lactarius subg. Gerardii (proposed here as new combination in Lactifluus). In this subgenus 17 combinations at species level are proposed

    New species and new combinations in Sonerila and Phyllagathis (Melastomataceae) from Thailand

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    While revising the Melastomataceae for the Flora of Thailand, we discovered two new species of Sonerila, as well as the need for transferring two species of Tylanthera endemic to Thailand into Phyllagathis. Sonerila urceolata and S. loeiensis are endemic to the southeast and the northeast of Thailand, respectively. The first is allied to the widespread S. erecta Jack, from which it differs mainly in the strongly urceolate capsule and the sessile fruit placenta; the second is distinguished from other acaulescent species of Sonerila by its extremely long-petiolate large leaves and long-pedunculate inflorescence. The new combinations, Phyllagathis tuberosa (Hansen) Cellinese & Renner and P. siamensis Cellinese & Renner nom. nov., are made because both taxa lie inside the morphologic and phylogenetic bounds of Phyllagathis
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