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This paper aims to analyze the companies’ view about the financial valuation of intangibles relevance and its influence on corporate performance. Based on the theory of resources, the role of intangibles in business competitiveness is justified. The traditional factors of production have become secondary, while the success is primarily based on the development and utilization of intangible resources. One of the main problems in managing the intangibles appears to be that, there is a general lack of information about them. Therefore, financial valuation of intangibles will result in significant benefits to the organization that will help determine business strategy, process design as well providing competitive advantage. It follows the hypothesis of this work, the greater known about their intangibles and the greater sensitivity to the financial valuation of them, the better performance. To achieve this objective, a field study is done, doing telephone calls to Basque Country companies’ financial managers. 相似文献
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In the past few decades, much research has documented the importance of users as sources of innovations. Over the last 10 years, Research Policy alone has published 56 research articles investigating this phenomenon. We ask to what degree the findings of users as innovators have been absorbed by decision-makers responsible for new product development (managers) and by those who shape the contextual conditions for innovation (policy makers and public administration). A realistic perception of the sources of innovation is important as it constitutes the basis for a rational allocation of resources and thus indirectly impacts the innovation performance of companies and societies at large.In a large-scale survey of n?=?1500 decision-makers, we found support for a substantial underestimation of users as a source of innovation: While the true proportion of user innovation among the most valuable 1678 innovations in nine industries is 54.4% (as established in existing research articles), decision-makers estimate it to be 21.7%. A content analysis of transfer media (450 academic textbooks, popular innovation books, and business articles) underscores this theory-practice gap: Of 3469 text paragraphs dealing with the sources of innovation, only 2.7% mention users as innovators. We develop six propositions on the reasons for and consequences of this underestimation that may serve as a starting point for future research and practical consequences. 相似文献
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J. J. Fleming S. Santhosh R. Selvakumar A. Jose C. E. Eapen 《Indian journal of clinical biochemistry : IJCB》2009,24(1):15-22
Serum ceruloplasmin is one of the most commonly used screening tests for Wilson’s disease. However immunological assays for
ceruloplasmin are not recommended for diagnosis and management of Wilson’s disease through calculation of free copper index.
Enzymatic methods using non-physiological substrates have toxicity and stability problems, making them difficult to automate.
Ferroxidase assays may be a satisfactory alternative for measuring serum ceruloplasmin. The o-dianisidine hydrochloride manual
method for estimation of serum ceruloplasmin enzyme activity was compared with an automated method using the ferroxidase activity
of ceruloplasmin in measurement in a double blind study in 91 consecutive patients screened for Wilson’s disease. The o-dianisidine
and ferroxidase methods both successfully identified 7 patients with Wilson’s disease. Values for these 7 patients in the
o-dianisidine and ferroxidase methods were median 5.0 (range 0–16.0 U/L) and median 45.0 (range 4–166 U/L) respectively. There
were 7 other positive values (<62 U/L) with the o-diansidine method and 2 (<200 U/L) with the ferroxidase method, where WD
was not confirmed. ROC curves for both methods showed area under the curve of 0.998 for o-dianisidine and 0.997 for ferroxidase.
Using literature cut off values of 62 U/L and 200 U/L respectively both methods had 100% sensitivity and specificity was 91.7%
(o-dianisidine) and 97.6% (ferroxidase). For the o-dianisidine assay, specificity was improved to 98.8% using a cut off of
22.5 U/L. In the 84 persons (46 adults and 38 children) in whom the diagnosis of Wilson’s disease was not established, the
mean value for ceruloplasmin activity by the o-dianisidine and ferroxidase methods was 124.7 ± 48.7 U/L and 571.4 ± 168.1
U/L respectively. There were no significant differences between sex or age of patients (p > 0.29). In a subsequent evaluation
with 372 specimens, the Pearson correlation coefficient between the assays was 0.908, p < 0.01, slope 4.06, intercept 265.8,
with the manual assay as the x-axis. The ferroxidase assay is a suitable replacement for the o-dianisidine assay in detecting
patients with Wilson’s disease. 相似文献
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《中国科学院院刊(英文版)》2008,22(2)
Horseflies are a blood-feeding arthropod, notorious as a common pest of animals and sometimes of humans. While a target of the biological control in green farming and animal husbandry, dried bodies of the females, known as mangchong, are used in traditional Chinese medicine (TCM) to treat cardiovascular diseases. Although the unique drug is believed to contain various bioactive substances, little has been known about its biochemical functions in the secretion of the insect's salivary glands and, in parti... 相似文献
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《中国科学院院刊(英文版)》2005,(2)
Teaming up with colleaguesat home and abroad, CASsci ent i st s l aunchedChina’s first ever satellite trackingproject on Black-necked Cranes in lateFebruary at the National DashanbaoBlack-necked Crane Natural Reservein southwest China’s YunnanProvince. Its objective is to under-stand the migration route of thecrane’s eastern population so as tobetter protect this rare species.The Black-necked Crane (Grusnigricollis), is ranked “vulnerable”on the IUCN Red List and is underfirst-g… 相似文献
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K. Ravi Srinivas 《The Information Society》2013,29(3):227-228
Abstract The efforts of other nations to develop comprehensive approaches to the development and application of information technology have given rise to concern in many quarters about the adequacy of the U.S. government's response to information issues. A bill, H.R. 3137, was introduced in the House of Representatives in April 1981 by Congressman George E. Brown, Jr., in an attempt to stimulate movement toward a coordinated development of U.S. information policies. Hearings on this legislation elicited a wide variety of opinion concerning how best to proceed toward this development. This paper surveys the testimony presented at the hearings and some recent actions taken by Congress and by the Reagan Administration on information issues. 相似文献
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When studying Lawrence’s works, nobody could evade a sensitive question: sex. Sexuality as a source of personal and social redemption or denied, of manifold disorders, is central to Lawrence's vision of life. Lawrence is, of course, best, if not most favorably, known as a writer on sex. His most widely read novels revolve about the problem, and a very large portion of his poetry (up to about 1920) deals with it. Reasons why Lawrence was attracted to sex are several. First, he was wise enoug… 相似文献
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Mohit Kumar Gangania Jyoti Batra Suman Kushwaha Rachna Agarwal 《Indian journal of clinical biochemistry : IJCB》2017,32(3):353-356
Parkinson’s disease (PD) is an old age disorder of basal ganglia which involves oligomerization of α-synuclein protein and formation of intercellular inclusions known as “Lewy bodies” in substantia nigra and caudate nuclei in brain which is progressive in nature. It is second most prevalent neurodegenerative disorder characterized by tremor at rest, muscle rigidity, slowness of movement (bradykinesia, akinesia), and changes in posture (instability). Both excess and deficiency in levels of transition metals (especially iron, copper) can be detrimental to the central nervous system. Abnormalities in iron (Fe) and copper (Cu) metabolism have been reported to produce oxidative stress which is one of the major cause in pathogenesis of PD. In the present study 35 PD patients and 33 controls of Northern Indian population were included and serum levels of Fe, Cu and ceruloplasmin (Cp) were measured. Serum Fe (p < 0.01) and Cu (p < 0.01) levels were found to be significantly decreased in PD, whereas there was no significant change in Cp levels in PD patients as compared to controls. These results suggest the existence of a defect in iron which over the time, may hasten the entry of iron into the brain and decrease iron in the extracellular compartment in PD patients. 相似文献
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John Forge 《Metascience》2000,9(3):326-333
Conclusion This is a challenging book and it addresses important questions. This review has focused on what I think is the most important
question of all: just what is the relationship between the ‘strategies’ which drive modern science and the social values which
guide the societies we live in. I have much sympathy with the way in which Lacey tries to answer this question and how he
tries to open up alternative possibilities and give us a view of the future which is not just a continuing catalogue of environmental
disaster ‘for the relief of man's estate’. However, I have expressed doubts as to whether he has been entirely successful
in this regard, especially concerning the alternatives to the materialist strategies. 相似文献
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《中国科学院院刊(英文版)》2008,22(4)
Alzheimer's disease (AD), a neurodegenerative disorder that impairs memory, cognition and behavior, has become the most frequent senile dementia, currently crippling more than 20 million people across the world. Scientists have found that the accumulation of amyloid plaques in the brain features the pathological change of the disease. Unfortunately, they haven't found an effective method to make in-vivo detection of the plagues in brain tissue. 相似文献
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David Court 《普罗米修斯》2015,33(4):451-455
Don Lamberton’s research interests were broad. They centred on information and innovation, those elusive drivers of growth and change in the economy, as well as life. Information and innovation require some degree of receptiveness – openness – and Don was always open. His openness permitted me to become his student, as a mid-career practitioner in the film industry. It was, in a sense, his principal teaching. Under his tutelage, I began a reading program that led me a long way from my starting point, and taught me to question views that had seemed settled. Openness, of course, is a fundamental issue in information policy. To what extent should information be proprietary? And when should it be free? These questions were central to my research, which was about copyright and its consequences for authors. The policy tensions in copyright turn exactly on this question of degree of openness. As I studied the question, Don’s example came to matter. I mean the way he personally modelled scholarship: his willingness to listen, his constant sifting, his mode of freely sharing books, data and connections. This was scholarship as openness, and it was persuasive. 相似文献
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Rafael Capurro 《Ethics and Information Technology》2008,10(2-3):167-173
The paper presents a critical appraisal of Floridi’s metaphysical foundation of information ecology. It highlights some of the issues raised by Floridi with regard to the axiological status of the objects in the “infosphere,” the moral status of artificial agents, and Floridi’s foundation of information ethics as information ecology. I further criticise the ontological conception of value as a first order category. I suggest that a weakening of Floridi’s demiurgic information ecology is needed in order not to forget the limitations of human actors and/or of their surrogates, digital agents. I plea for a rational theoretical and practical view of such agents beyond utopian reasoning with regard to their potential moral status. 相似文献
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Robert J.W. Tijssen 《Research Policy》2018,47(9):1626-1638
Pasteur’s Quadrant model, published by Stokes in 1997, presents a two-dimensional abstract conceptual framework that proved immensely helpful to study and discuss institutional and policy arrangements in science. However, during the last 10 years the PQ model was also applied in a series of large-scale, survey-based studies worldwide to classify individual modern-day researchers according to their research orientation and performance.This paper argues that such applications are inadequate to capture key characteristics of individual researchers, especially those within the heterogeneous ‘Pasteur type’ group who engage in ‘use-inspired’ basic scientific research. Addressing this shortcoming, Pasteur’s Cube (PC) model introduces a new heuristic tool. Departing from a three-dimensional conceptual framework of research-related activities, the model enables a range of typologies to describe and study the large variety of academics at today’s research-intensive universities. The PC model’s analytical robustness was tested empirically in two interrelated ‘proof of concept’ studies: an exploratory survey among 150 European universities and a follow-up case study of Leiden University in the Netherlands. Both studies, collecting data for the years 2010–2015, applied a metrics-based taxonomy to classify individual academic researchers according to four performance categories: scientific publication output, research collaboration with the business sector, patents filings, and being engaging in entrepreneurial activities.The collective results of both studies provide more clarity on relevant subgroups of use-inspired researchers. The PC model can be used to guide empirical, metrics-based investigations of research activities and productivities, applies this approach to two case studies, and demonstrates the utility of the method while also reinforcing and enriching the growing body of literature showing that cross-sectoral and cross-functional research activities are more scientifically productive than research carried out in isolation of the context of use. Introducing the ‘Crossover Collaborator’ subtype helps to explain why Pasteur type researchers tend to outperform other types of researchers in terms of publication output and citation impact. 相似文献
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《Journal of The Franklin Institute》2023,360(13):9812-9843
This paper aims at rejuvenating the two rank correlation coefficients, Spearman’s footrule (SF) and Gini’s gamma (GG), which were forgotten in the literature for a long time due to lack of knowledge concerning their statistical properties. Under the common bivariate normal model, we establish the asymptotic analytical expressions of the mean and variance of SF and GG, and investigate the performances of SF and GG from the aspects of biased effect, approximate variance and asymptotic relative efficiency (ARE). Moreover, we further study the robustness of SF and GG under contaminated normal models. In order to get a deeper understanding of their performances, we also compare SF and GG with Kendall’s tau (KT) and Spearman’s rho (SR), the most widely used rank correlation coefficients, in terms of bias and mean square error (MSE) under both the normal and contaminated normal models. Finally we show an application of SF and GG in the field of signal processing through the example of time-delay estimation. Simulation results indicate that SF and GG outperform SR and KT in some cases. The new findings discovered in this paper enable SF and GG to play complementary roles to KT and SR in practice. 相似文献