税收,撬动风投的杠杆——美国风险投资税收经验谈     

CARDULLO Mario 《深圳特区科技》2005,(5)

给点说服投资的理由 　　合理的税收政策是说服和鼓励风险投资者投资的办法之一. 　　在美国,大部分公司最初是由创业者本人向其家人、朋友募资,或者使用信用证,或者分期付款.这些融资都是个人融资.再就是“天使“,就是非常有钱的投资者,他们希望对资金做一个明智的使用,愿意把钱拿出来投资.对很多公司来说,找到这部分钱比较容易,但最后可能会在管理环节出现问题.还有一部分投资者是风险投资及投资银行和其他银行.……  相似文献   

The role of trust in e-Government effectiveness,operational effectiveness and user satisfaction: Lessons from Saudi Arabia in e-G2B     

Ricardo Santa  Jason B. MacDonald  Mario Ferrer 《Government Information Quarterly》2019,36(1):39-50

Electronic government (e-Government) systems are becoming an essential strategic tool in the delivery of e-Government-to-Business services (e-G2B). The purpose of this research is to explore direct and indirect effects of trust in online services on the satisfaction of the e-Government service users and other perceptions such as e-G2B system effectiveness and the operational effectiveness of organizations. Based on a sample of e-G2B service users from Saudi Arabia, our preliminary findings suggest that the effects of trust on user satisfaction are mediated by e-G2B system effectiveness measures (e.g., System Quality, Service Quality, and Information Quality) and by operational effectiveness. In addition, we find that operational effectiveness and information quality are the most important drivers of user satisfaction. In contrast to previous research, our results show a negative relationship between trust in online services and service quality and suggest that this finding may have important implications for theory and practice.  相似文献   

An empirical study on the relationships between knowledge management,knowledge-oriented human resource practices and innovation     

Mario J?DonateEmail author  Fátima?Guadamillas 《知识管理研究与实践》2015,13(2):134-148

The main purpose of this paper is to empirically analyse relationships between human resource (HR) and knowledge management (KM) practices and their effect on the firm’s innovation performance. From the knowledge-based view of the firm, hypotheses based on the specific interactions between an integrated set of KM and knowledge-oriented HR practices were established and statistically tested in a sample of 111 Spanish companies from technological industries. Survey methodology was used with the aim to gather data about KM practices and other related organizational aspects. Overall, this paper provides empirical evidence of a moderating effect of a set of knowledge-oriented HR practices in the relationship between KM exploitation practices and innovation performance. In line with previous research, we suggest that although KM practices are important in themselves for innovation purposes, when specific organizational conditions are properly established by managers the innovation capacity of the firm will significantly be improved and more successfully utilized.  相似文献   

Heat transfer in packed bed heat recuperators-II. The film coefficient for dry sorbent solids     

Stanley H. Jury  Mario C. Berbano 《Journal of The Franklin Institute》1977,303(4):329-343

An elaborate experimental set up is described that was used to measure the thermal expiration curves of heat recuperators, that had been constructed with guard heaters and vacuum insulation to minimize heat losses. A much more general model is used along with a precision numerical analysis technique to show that a film coefficient correlation of the Dittus-Boelter type did an excellent job of representing the results from 162 runs in which three feed gas temperatures, two flow rates, two particle size ranges, one bed diameter and five desciccants were used. For comparison sake the reported film coefficient correlation is finally assembled in a table along with others found in the literature.  相似文献   

Report to the President on the Use of Technology to Strengthen K–12 Education in the United States: Findings Related to Research and Evaluation     

Shaw  David E.  Becker  Henry J.  Bransford  John D.  Davidson  Jan  Hawkins  Jan  Malcom  Shirley  Molina  Mario  Ride  Sally K.  Sharp  Phillip  Tinker  Robert F.  Vest  Charles  Young  John  Allen  Richard  Bakia  Marianne  Bryson  Rebecca  Chen  C. Samantha  Costello  Caroline M.  Deckel  Garrett M.  Dial  Marjorie R.  Kealey  Edith M.  Lehoczky  Sandor 《Journal of Science Education and Technology》1998,7(2):115-126

The Panel on Educational Technology was organized in April 1995 under the auspices of the President's Committee of Advisers on Science and Technology (PCAST) to provide advice to the President on matters related to the application of information technologies to K–12 education in the United States. Its findings and recommendations were set forth in March 1997 in the Report to the President on the Use of Technology to Strengthen K–12 Education in the United States. This report was based on a review of the research literature and on written submissions and oral briefings from a number of academic and industrial researchers, practicing educators, software developers, governmental agencies, and professional and industry organizations involved in various ways with the application of technology to education. Its most important finding is that a large-scale program of rigorous, systematic research on education in general and educational technology in particular will ultimately prove necessary to ensure both the efficacy and cost-effectiveness of technology use within our nation's K–12 schools. Finding that less than 0.1 percent of our nation's expenditures for elementary and secondary education are currently invested to determine which educational techniques actually work, and to find ways to improve them—an extremely low level relative to comparable ratios within the private sector—the Panel recommended that this figure be increased over a period of several years to at least 0.5 percent, and sustained at that level on an ongoing basis. Further, because no one state, municipality, or private firm could hope to capture more than a small fraction of the benefits associated with a significant advance in our understanding of how best to educate K–12 students, the Panel concluded that such funding will have to be provided largely at the federal level in order to avoid a systematic underinvestment (attributable to a classical form of economic externality) relative to the level that would be optimal for the nation as a whole. This paper originally appeared as Section 8 of the report.  相似文献   

Central American identity and the teaching of history and geography     

Mario Lungo 《Prospects》1998,28(2):225-239

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International student mobility in a German and Portuguese university: Which factors in the host institution matter?     

Heiko Haase  Mario Franco  Eugénia Pedro 《European Journal of Education》2020,55(2):292-304

In a globalising world, international mobility in higher education is an important phenomenon for students and higher education institutions. It is therefore essential to understand the factors that determine international students' satisfaction with higher education institutions that serve as hosts. Through research of an exploratory, quantitative nature, this study presents results from a survey among 289 incoming international students in two universities in Germany and Portugal. Our findings show that the factor we define as educational experience was an important determinant of student satisfaction. Furthermore, the appraisal of academic reputation is dependent on the university. We conclude that satisfaction with academic factors is more important for international students than satisfaction with non-academic aspects.  相似文献   

Test-retest reliability and agreement of the SPI-Questionnaire to detect symptoms of digital ischemia in elite volleyball players     

Daan van de Pol  Tigran Zacharian  Mario Maas  P. Paul F. M. Kuijer 《Journal of sports sciences》2017,35(12):1173-1178

The Shoulder posterior circumflex humeral artery Pathology and digital Ischemia – questionnaire (SPI-Q) has been developed to enable periodic surveillance of elite volleyball players, who are at risk for digital ischemia. Prior to implementation, assessing reliability is mandatory. Therefore, the test-retest reliability and agreement of the SPI-Q were evaluated among the population at risk.

A questionnaire survey was performed with a 2-week interval among 65 elite male volleyball players assessing symptoms of cold, pale and blue digits in the dominant hand during or after practice or competition using a 4-point Likert scale (never, sometimes, often and always). Kappa (κ) and percentage of agreement (POA) were calculated for individual symptoms, and to distinguish symptomatic and asymptomatic players. For the individual symptoms, κ ranged from “poor” (0.25) to “good” (0.63), and POA ranged from “moderate” (78%) to “good” (97%). To classify symptomatic players, the SPI-Q showed “good” reliability (κ = 0.83; 95%CI 0.69–0.97) and “good” agreement (POA = 92%). The current study has proven the SPI-Q to be reliable for detecting elite male indoor volleyball players with symptoms of digital ischemia.  相似文献   

“Maria Montessori's contribution to the cultivation of the mathematical mind”     

Mario M. Montessori 《International Review of Education/Internationale Zeitschrift für Erziehungswissenschaft/Revue internationale l'éducation》1961,7(2):134-141

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Bureaucratization in Public Research Institutions     

Mario Coccia 《Minerva》2009,47(1):31-50

The purpose of this paper is to analyse the nature of bureaucratization within public research bodies and its relationship to scientific performance, focusing on an Italian case-study. The main finding is that the bureaucratization of the research sector has two dimensions: public research labs have academic bureaucratization since researchers spend an increasing part of their time in administrative matters (i.e., preparing grant applications, managing grants/projects, and so on); whereas universities mainly have administrative bureaucratization generated by the increase over time of administrative staff in comparison with researchers and faculty. In addition, I show that research units with higher bureaucratization have lower scientific performance.

Mario CocciaEmail:

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