30,599 research outputs found
Book Review: “About Marketing. Anthology”. Author: Iacob Cătoiu
No full textIn each field there are works, monuments, and
people with a reference role, which represent
relevant elements in axiological analyses from that
field. The marketing area benefits also from such
landmarks, one of them being represented by
Professor Iacob Cătoiu, DBA, author of numerous
works, with a true vocation for teaching, doctoral
supervisor, role model, whose activity has decisively
marked this field. The book “About Marketing.
Anthology” is a synthesis of the most important
contributions of the author in the field of marketing.
This paper is a very dense one, an aspect that derives
from the depth of the analyses performed and from
the author's ability to harmonize concepts belonging
to other sciences (psychology, sociology,
mathematics) with those related to the science of
marketing. The book is also characterized by
diversity, enlarging upon topics that address subjects
such as: marketing research, consumer behavior, tourism marketing, marketing strategies,
marketing modeling, and methods used in teaching the disciplines of marketing. The paper
also has diversity in terms of the periods it refers to or the geographical areas analyzed
Maria Bersani
No full textLa voce illustra la biografia e l'apporto letterario dato da Maria Bersani alla letteratura per l'infanziaThe headword explains the biography and the contribution of the author Maria Bersani to the children's literatur
LABOUR TAXATION IN THE EUROPEAN UNION
No full textThis article proposes an analysis, which we consider extremely useful in the current economic context, of the evolution of labour income fiscality, more precisely, the effect of the public debt growth on the tax wedge for the labour income. The share of fiscal revenues from direct taxes, indirect taxes and social contributions is relatively close in the old member states of the European Union in comparison with the new member states, which register a lower level of income from direct taxes. The low level of income from direct taxes is compensated by more significant shares of the social contributions or indirect taxes. The main motivations of cross-border migration are: a successful career in a multinational corporation, high variations of the tax rate, of the salary income between states and, last but not least, the level of the net salary. To this day, there are no plans to harmonize across the European Union the legislation regarding the taxes wages and the social security contributions. Still, the European Union had in view the coordination of the national tax systems to make sure that the employees and the employers do not pay several times the social contributions in their movement across the community space. Despite the fact that some states tax the labour income at a low level, the labour fiscality remains high in the European Union in comparison with other industrialized economies, probably also due to the fact that the majority of the member states have social market economies. The increase of the fiscality level for the labour income determines the decrease of the employment rate and the raise of the unemployement rate. The solution to guarantee a higher employment rate, which is a target of the European Union Strategy "Europe 2020" could be the relaxation of the labour income fiscality by transferring the tax wedge on the labour income towards property or energy taxation.labour income, social contributions, tax quotas, taxes
Towards a Reference Architecture for Planning and Control Services
No full textProducers of manufacturing equipment can, instead of just selling their products, also offer their customers services to increase customer satisfaction, gain competitive advantage, and increase their profits. These goals can be reached by helping the customers optimise their processes and improve their reliability and flexibility. This can be done by supporting the customer that invests in new manufacturing machines with a planning and control tool connecting the machines and the processes between them. More specifically, this will become possible by introducing and integrating active data management and analysis, and planning applications in the current architecture of companies. All of the processes currently being done manually in the customer companies, from monitoring to production planning based on direct observation and the experience of production managers, can be automated using these applications. This paper presents a reference architecture supporting the connection of these processes using the mentioned applications, and validates the developed models based on a real case study of a production machine manufacturer and its customers.</p
Role of management control in small and medium enterprises performance assurance
No full textThe emergence and development of small and medium enterprises has been and continues to be a driving force for the remarkable economic progress, influencing and accelerating economic growth through more efficient use of resources. Characterized by flexibility, mobility, innovation and capacity to adapt, SMEs have continued to play an important role in economic and social life of any country, positioning itself in the steadily growing economy. Preserving and bracing the role of SMEs in the harmonious development of economy in general and especially to the Romanian economy can be achieved through management control. Management control should intercede in the process of taking decisions and influence the optimal operation of small and medium enterprises. It seeks to control the ability of management to create added value and influence stakeholders in applying the practice of concrete actions to reduce operating costs. During the current businesses period, the companies are operating in an unstable environment which is unpredictable in time and space and distorting the information. At the same time, it is considered that the main engine for creating jobs in Europe and to preserve and revive the economy, is represented by small and medium enterprises.management control; creativity; SME
Variations on the Author
No full text“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Development of nano-topography during SIMS characterization of Ge1-xSnx alloy
No full textGe1-xSnx is a semiconductor alloy, compatible with silicon technology, with a bandgap tunable with Sn concentration (3%<x<7% can change the Ge bandgap from indirect to direct) [1], high electron and hole mobility [2,3]. For all those applications, it is mandatory to define analytical approaches able to provide accurate measurements of Sn content. SIMS can be a valuable choice but quantification and matrix issues due to the high Sn content need to be addressed. Therefore, we developed a SIMS protocol using Sn ion implants on Ge as reference samples. Ion implantation was carried out at liquid nitrogen temperature, in order to avoid the well-known phenomenon of Ge nanostructuration under heavy ion implantation at room temperature [4,5]. Implant fluences varied between 1x10^14 at/cm2 and 5x10^15 at/cm2 and implant energy was set at 45keV. SIMS characterization was performed in different configurations, i.e. using O2+ as primary beam and collecting positive secondary ions, Cs+ and negative secondary ions, Cs+ collecting MCs+ ions; the final results were compared with quantitative measurements obtained by RBS, revealing a good accuracy for the MCs+ protocol. However, it was observed that the applied sputtering conditions (Cs+ 1 keV, 55° incidence vs. normal) induced an early formation of surface topography resulting in a variation of sputtering yield. AFM images will be reported showing the peculiar topography developed on Ge and corrections to improve depth calibration accuracy will be discussed. The obtained protocol was then used to quantify also SIMS profiles of room temperature Sn implants, i.e. nanostructured Ge samples, with good accuracy.
[1] S. Gupta et al., IEDM 2011.
[2] G. He and H.A. Atwater, Phys. Rev. Lett., 79, (2007), 1937.
[3] J.D. Sau and M.L. Cohen, Phys. Rev. B, 75, (2007), 045208.
[4] I.H. Wilson, J. Appl. Phys. 53(3), (1982), 1698.
[5] N.G. Rudawski and K.C. Jones, J. Mater. Res. 28(13), 1633, 201
O curso de licenciatura em educação física da Universidade Federal de Santa Catarina: suas concepções de ensino e de educação física
No full textDissertação (mestrado) - Universidade Federal de Santa Maria. Centro de Educação Fisica e Desporto
The local descentralisation and the issues of municipal bonds in Romania
No full textThis paper work analyses the connection between local financial decentralization and the potential of local public administration to sustain the local economic and social development by its own forces by taking part to the capital market. Next to the ordinary financial sources, which are the local taxes, the local collectivities resorted last years more and more to the loans, by issuing municipal bonds. As an effect of the local autonomy and financial independence, these kinds of financial instruments gave the chance to the local public administrations to answer all community needs in efficiency and efficacy terms. Very attractive for investors because of the rate of return offered, up to the level of the reference rate of interest fixed by the Romanian National Bank, the municipal bonds are used to reduce the risk of their portfolio.local autonomy, financial decentralization, local public revenues, municipal bonds, local public administration, Hunter’s index
Erratum: Lack of immunity against rubella among Italian young adults. [BMC Infect Dis., 17, (2017) (199)] Doi: 10.1186/s12879-017-2295-y
No full textAfter publication of this article [1], the authors noted that the given names and family names of all authors had been inverted, and are therefore incorrect in the original article. In the original article, the author names appear as the following: Gallone Maria Serena, Gallone Maria Filomena, Larocca Angela Maria Vittoria, Germinario Cinzia and Tafuri Silvio. However, this is incorrect, and the author names should appear as per the below: Maria Serena Gallone, Maria Filomena Gallone, Angela Maria Vittoria Larocca, Cinzia Germinario, Silvio Tafuri. The author names have been corrected in the author list and the citation for this Erratum
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