Error in Constant Growth Accounting Valuation Models

2005 ◽  
Author(s):  
Richard P. Brief ◽  
John F. O'Hanlon ◽  
Ken V. Peasnell
Keyword(s):  
Growth Accounting ◽  
Constant Growth ◽  
Accounting Valuation

A design contribution to the entrepreneurial experience

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Juan David ROLDAN ACEVEDO ◽  
Ida TELALBASIC
Keyword(s):  
Product Development ◽  
Qualitative Analysis ◽  
Design Research ◽  
Recent Literature ◽  
Early Stage ◽  
Entrepreneurial Activity ◽  
Value Proposition ◽  
Structured Interviews ◽  
User Centric ◽  
Constant Growth

In recent history, different design approaches have been entering fields like management and strategy to improve product development and service delivery. Specifically, entrepreneurship has adopted a user-centric mindset in methodologies like the business canvas model and the value proposition canvas which increases the awareness of the users’ needs when developing solutions. What happens when a service design approach is used to understand the entrepreneurs’ experience through the creation of their startups? Recent literature suggests that entrepreneurial activity and success is conditioned by their local entrepreneurship ecosystem. This study investigates the Entrepreneurship Ecosystem of Medellín, Colombia - an ecosystem in constant growth but that lacks qualitative analysis. The sample consists of 12 entrepreneurs in early-stage phase. The data was gathered with two design research methods: Cultural Probes and Semi-structured interviews. The analysis of the information collected facilitated the development of 4 insights about the entrepreneurs and an experience map to visualise and interpret their journey to create a startup. The results of this study reflected the implications of the ecosystem, the explanation of the users’ perceptions and awareness and propose a set of ideas to the local government to improve the experience of undertaking a startup in Medellín.

Reproductive Responses of Capsicum annuum to High Temperatures

HortScience ◽  
1998 ◽  
Vol 33 (3) ◽  
pp. 543c-543
Author(s):  
Ami N. Erickson ◽  
Albert H. Markhart
Keyword(s):  
Capsicum Annuum ◽  
High Temperatures ◽  
Fruit Development ◽  
Flower Development ◽  
Fruit Set ◽  
Fruit Production ◽  
Yield Reduction ◽  
Bud Size ◽  
Growth Chambers ◽  
Constant Growth

Fruit yield reduction due to high temperatures has been widely observed in Solanaceous crops. Our past experiments have demonstrated that Capsicum annuum cultivars Ace and Bell Boy completely fail to produce fruit when grown at constant 33 °C. However, flowers are produced, continually. To determine which stages of flower development are sensitive to high temperatures, pepper buds, ranging in size from 1 mm to anthesis, were exposed to high temperatures for 6 hr, 48 hr, 5 days, or for the duration of the experiment. Fruit set for each bud size was determined. Exposure to high temperatures at anthesis and at the 2-mm size stage for 2 or more days significantly reduced fruit production. To determine whether inhibition of pollination, inhibition of fertilization, and/or injury to the female or male structures prevents fruit production at high temperatures, flowers from pepper cultivars Ace and Bell Boy were grown until flowers on the 8th or 9th node were 11 mm in length. Plants were divided between 25 °C and 33 °C constant growth chambers for 2 to 4 days until anthesis. At anthesis, flowers from both treatments were cross-pollinated in all combination, and crosses were equally divided between 33 or 25 °C growth chambers until fruit set or flowers abscised. All flower crosses resulted in 80% to 100% fruit set when post-pollination temperatures were 25 °C. However, post-pollination temperatures of 33 °C significantly reduced fruit production. Reduced fruit set by flowers exposed to high temperatures during anthesis and pollination is not a result of inviable pollen or ovule, but an inhibition of fertilization or initial fruit development.

Design System for Blow Moulded Products

1994 ◽  
Author(s):  
Johannes Geilen ◽  
Willi J. Fuchs
Keyword(s):  
Development Process ◽  
Rapid Development ◽  
Design System ◽  
Structural Configuration ◽  
Data Bases ◽  
Materials Properties ◽  
Simulation Techniques ◽  
Constant Growth ◽  
Production Inspection ◽  
Great Complexity

Abstract In recent years the spectrum of applications for thermoplastics has experienced constant growth. They do not only exhibit good specific materials properties and lend themselves to costeffective processing, but it is also possible to manufacture products of great complexity. Numerous possibilities for structural configuration are thus presented, enabling product material and form to be adapted to specific requirements. Computer-aided simulation techniques are among the tools utilized in developing optimal components or products. This led to a design system which can accelerate the entire development process of a product or component. It starts from the idea and results in the production stage making use of multidisciplinary combination of C-technologies, structural analysis procedures, material data bases, production, inspection and testing. The propagated concept is significantly furthered by the rapid development in the areas of hardware and software. A comparison of a traditional development process with the development process utilizing the design system illustrates the possibilities which exist to exploit simulation thechniques in every stage of product development in order to enhance quality and reduce costs.

Procedures for conducting an internal audit of current assets at agricultural enterprises

2020 ◽  
pp. 28-40
Author(s):  
Taigib Kamilovich Musaev ◽  
Konstantin Akakievich Dzhikiya
Keyword(s):  
Internal Audit ◽  
Agricultural Enterprises ◽  
Control Procedures ◽  
And Control ◽  
Accounting Valuation

The article reviews the features of using procedures for organizing and conducting an internal audit of current assets — the most mobile types of property of agricultural enterprises. The internal audit procedures are based on the principles of normative and legal acts, regulating the rules for accounting, valuation and control of current assets. The forms of working documents of internal audit are presented, which suggest ways of performing accounting and control procedures at agricultural enterprises.

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