Tertiary sector

Energy management is now essential in light of the current energy issues, particularly in the building industry, which accounts for a sizable amount of global energy use. Predicting energy consumption is of great interest in developing an effective energy management strategy. This study aims to prove the outperformance of machine learning models over SARIMA models in predicting heating energy usage in an administrative building in Chefchaouen City, Morocco. It also highlights the effectiveness of SARIMA models in predicting energy with limited data size in the training phase. The prediction is carried out using machine learning (artificial neural networks, bagging trees, boosting trees, and support vector machines) and statistical methods (14 SARIMA models). To build the models, external temperature, internal temperature, solar radiation, and the factor of time are selected as model inputs. Building energy simulation is conducted in the TRNSYS environment to generate a database for the training and validation of the models. The models' performances are compared based on three statistical indicators: normalized root mean square error (nRMSE), mean average error (MAE), and correlation coefficient (R). The results show that all studied models have good accuracy, with a correlation coefficient of 0.90 < R < 0.97. The artificial neural network outperforms all other models (R=0.97, nRMSE=12.60%, MAE= 0.19 kWh). Although machine learning methods, in general terms, seemingly outperform statistical methods, it is worth noting that SARIMA models reached good prediction accuracy without requiring too much data in the training phase.

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

HAL is a multi-disciplinary open access archive for the deposit and dissemination of scientific research documents, whether they are published or not. The documents may come from teaching and research institutions in France or abroad, or from public or private research centers. L'archive ouverte pluridisciplinaire HAL, est destinée au dépôt et à la diffusion de documents scientifiques de niveau recherche, publiés ou non, émanant des établissements d'enseignement et de recherche français ou étrangers, des laboratoires publics ou privés.

Orientador: Marcio Bilharinho NavesTese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias HumanasResumo: O presente trabalho procura discutir o problema das classes sociais e suas formas de intervenção diante da reestruturação capitalista em curso, na qual o setor de serviços, bem como o processo de financeirização da economia e o de instauração do neoliberalismo, aparecem como as dimensões mais importantes enquanto indicadores de mudanças. Pretende examinar essas transformações submetendo-as às categorias de análise desenvolvidas por Marx no conjunto de sua obra, de modo que, desmistificados alguns dos dilemas centrais à economia política clássica, o avanço do setor de serviços aparece como uma das dimensões centrais que atualizam as condições de produção do valor, sobretudo como atualização das bases do fetichismo. Da mesma maneira, recorrendo à análise gramsciana sobre a relação entre classe operária e desenvolvimento da base técnica da produção, ...

In situations of economic instability any sector seems to be affected. Tertiary sector was one of the most dynamic sectors of the economy before the economic crisis, reason why we want to see if it follows the same trend even in times of crisis, ie in the period 2007-2010. Thus, we used indicators considered significant in determining its role for the exit from the crisis and for economic development in Romania, whose values are provided by the National Institute of Statistics.

This study analyzed the limitations of the three-industry structure and the concept and existence of the quaternary sector through a literature review, and then examined the development status of the quaternary sector in Japan through case analysis, contributing to the existing literature. Through the above analysis, this study found that: 1) The traditional three-industry structure can no longer explain the new industries that have emerged with the development of technology. It is imperative to consider new theories and methods for analyzing these new industries; 2) The quaternary sector is a knowledge-dependent service sector distinct from the tertiary sector. With the development of the Fourth Industrial Revolution, new technologies have been introduced, leading to the emergence of the quaternary sector. Technological innovation, such as the development and improvement of technology, is a crucial factor in the emergence of the quaternary sector; 3) Japan's quaternary sector has exhibited a slow growth trend. The fastest-growing sectors are professional, scientific, and technical activities, and information and communications. Financial and insurance activities showed a trend of faster growth in the early stage and slower growth in the later stage. Education has developed relatively steadily. Additionally, in economically developed regions, such as the Kanto region, the Tokai region, the Kinki region, and the Kyushu region, the quaternary sector is developing rapidly.

A Comunicação Integrada de Marketing (CIM) tem conquistado o seu lugar no planeamento estratégico das organizações. Ao contemplar o planeamento, desenvolvimento, execução e avaliação das acções previstas no plano, orientando a comunicação de marketing com base nos recursos da marca, esta disciplina tem ganho uma importância crescente. Neste trabalho é proposto um plano de Comunicação Integrada de Marketing para a marca de pastelaria The Best Chocolate Cake in the World (BCCW), braço de negócio da insígnia portuguesa O Melhor Bolo de Chocolate do Mundo (MBCM), que está a dar os primeiros passos no mercado britânico. O plano que se segue tem em vista a abertura de um ponto de venda próprio naquele mercado, bem como a construção de uma rede de revendedores -tendo este processo já sido iniciado pela marca. O presente plano de CIM foi definido com base no modelo conceptual de Caemmerer (2009), que assenta na (1) análise situacional (interna e externa) da empresa e das suas (2) oportunidades de comunicação de marketing; na (3) selecção da agência; no (4) desenvolvimento, implementação e (5) avaliação da campanha de comunicação de marketing e na (6) definição de planos futuros. Para a identificação das características e objectivos da marca, foram realizadas entrevistas aos seus responsáveis, tanto no mercado doméstico (Portugal) como no Reino Unido, onde está a ser lançada. Foi também feito um questionário a habitantes deste segundo mercado de forma a verificar quais as preferências de compra de pastelaria e confeitaria. Para perceber qual seria a aceitação do produto BCCW no Reino Unido foi efectuada uma observação não participante a clientes e potenciais clientes no ponto de venda. Palavras-chave: comunicação integrada de marketing, plano de comunicação integrada de marketing, pastelaria, bolo de chocolate, reino unido

ABSTRACT: Together with the Internet, e-business and the new economy era, in general, fundamental transformation of the social and economic structure take place. In parallel, the assaults on the standard economic science amplify, in the sense of some conceptual reformulations and of some reinterpretations of the economic phenomena and laws. Besides the classical factors of production, work and capital, information is added, either as a distinct factor or as a detached one of the two mentioned. Also, the empiric findings regarding the ...

This paper examines the fairness in distribution of water in a tertiary canal within the Indus Basin Irrigation System. Two methodologies are proposed: canal rating equations, and outlet discharge equations. The methodology is applied to a tertiary canal located in the Punjab, Province of Pakistan. Fairness/equity is expressed quantitatively using the Gini index. There is a difference in the estimated discharge depending on the methodology employed, however as we move along the canal the water allowance does not vary significantly with the distance along the canal. Hence for this particular canal the head-middle-tail inequity often reported and generalized in the literature is not observed. The advantage of a quantitative measure of inequity such as the Gini is exemplified by comparing the Gini with that at the secondary canal and also against itself if the tertiary canal could be operated "as designed". We introduce two new concepts: systematic and operational inequity. Provided the costs of data acquisition can be reduced this technology has the potential to be scaled up and included in future development investments in large scale irrigation systems. Further work exploring the impact of information on stakeholders needs to be undertaken.

This paper concentrates on the key features of corporate governance models; first, it highlights the correlation between corporate governance and the economic welfare; secondly it sets forth the characteristics of the models at the country level. The focus is placed on the correlations between the key elements that are intrinsic to the governance evolution in time.

ABSTRACT: Together with the Internet, e-business and the new economy era, in general, fundamental transformation of the social and economic structure take place. In parallel, the assaults on the standard economic science amplify, in the sense of some conceptual reformulations and of some reinterpretations of the economic phenomena and laws. Besides the classical factors of production, work and capital, information is added, either as a distinct factor or as a detached one of the two mentioned. Also, the empiric findings regarding the ...

In this article, we present the perception of Moroccan leaders in the tertiary sector on soft skills. Our interest in this subject is explained by the importance of soft skills in the employability of the young laureates. From now on, recruiters are no longer satisfied with technical skills but are looking for these transversal skills known as &quot;soft skills&quot; (Theurelle-Stein & Barth, 2016) ; (Bouret et al., 2018) ; (Cimatti, 2016). This craze in the labor market for soft skills has prompted the Ministry of Higher Education, Scientific Research and Management Training, in its report n ° 5 (CSEFRS, 2019), to introduce a new reform oriented towards the development of soft skills. The goal is to equip graduates with these behavioral skills required by recruiters. With this in mind, we conducted an exploratory study as an inventory of soft skills in the tertiary market at the national level. The axes of our survey relate to : raising awareness, mobilizing and developing soft ski...

This paper studies the importance of the Tertiary sector and the informal sector for the Brazilian economy, making an interconnection between them and with them and the rest of the economy and the formal sector. To do so, this work makes use of the data presented in the System of National Accounts and the National Survey of Households (PNAD), both from IBGE, and the Leontief model. The results show: a) the importance of the Tertiary sector for the Brazilian economy in terms of employment (around 61% of the occupied persons), and income generation (around 67% of the economy Value Added); b) the high share of the informal sector in the Brazilian economy (around 58% of the occupied persons and 34% of the income); c) the combination of these factors results in an economy with low wages and salaries and with an high concentration of income; and d) that the present productive structure of the Brazilian economy contributes to the concentration of income in the country.

Working from home is an option that differs from other forms of employment. This type of employment is driven not only by globalization and outsourcing, but also by unequal gender relationships within the home. Two multi-logistic regressions were used to determine how the distribution of in-home working arrangements differs by sex and by male/female age range, level of education, marital status and degree of urbanization of the place of residence. The results suggest that these characteristics have a differential influence on men's and women's employment decisions. The results also indicate that the crisis had a strong impact on the employment levels of home-based workers, especially male homeworkers, at the same time that it boosted employment in the services sector.

The missing effect of investments of firms in information and communication technologies on productivity is studied by various recent papers (e.g. Oliner and Sichels 1994, Landauer 1995, Brynjolfsson and Hitt 1996). Several explanations are given for this missing link. Our paper deals with two of them, using two newly available data sets for the German service sector. Using data from a survey of innovative activities in services we show that investment in information technology (IT) has a stronger effect on the quality of services than on the productivity of the IT-using firm. IT investment seems to be especially effective when innovations enhance the delivery speed and the spatial or temporal availability of service. Moreover, data of the German IT survey point towards the need to differentiate between types of IT investment. It is shown that especially the most recent generation of IT as indicated by the number of PCs used is the source of productivity growth whereas traditional IT like mainframes exhibit only minor productivity effects. We conclude from our results that mismeasurement of the quality of new products and processes is one important reason for our inability to uncover the productivity effect of IT. Moreover, dividing IT-investment by the type of IT clarifies that the kind of IT a firm uses is more important for productivity growth what than its quantity. In any case we expect that the bulk of the IT-related productivity growth is still to come. In order to realize the benefits from IT investment entirely, firms have to undergo a large restructuring of business functions.

Nutzungsbedingungen: Dieser Text wird unter einer Deposit-Lizenz (Keine Weiterverbreitung-keine Bearbeitung) zur Verfügung gestellt. Gewährt wird ein nicht exklusives, nicht übertragbares, persönliches und beschränktes Recht auf Nutzung dieses Dokuments. Dieses Dokument ist ausschließlich für den persönlichen, nicht-kommerziellen Gebrauch bestimmt. Auf sämtlichen Kopien dieses Dokuments müssen alle Urheberrechtshinweise und sonstigen Hinweise auf gesetzlichen Schutz beibehalten werden. Sie dürfen dieses Dokument nicht in irgendeiner Weise abändern, noch dürfen Sie dieses Dokument für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, aufführen, vertreiben oder anderweitig nutzen. Mit der Verwendung dieses Dokuments erkennen Sie die Nutzungsbedingungen an. Terms of use: This document is made available under Deposit Licence (No Redistribution-no modifications). We grant a non-exclusive, nontransferable, individual and limited right to using this document. This document is solely intended for your personal, noncommercial use. All of the copies of this documents must retain all copyright information and other information regarding legal protection. You are not allowed to alter this document in any way, to copy it for public or commercial purposes, to exhibit the document in public, to perform, distribute or otherwise use the document in public. By using this particular document, you accept the above-stated conditions of use. Förderung des Wissenstransfers für eine aktive Mitgestaltung des Pflegesektors durch Mikrosystemtechnik Universität Duisburg-Essen (UDE) Fraunhofer-Institut für Produktionstechnik und Automatisierung (IPA) MLR System GmbH für Materialfluss-und Logistiksysteme (MLR) User Interface Design GmbH (UID)-1-Förderung des Wissenstransfers für eine aktive Mitgestaltung des Pflegesektors durch Mikrosystemtechnik http://www.wimi-care.de Gefördert vom Bundesministerium für Bildung und Forschung Förderkennzeichen: 01FC08024-27 Working Brief 10

Ao alcançar esta pequena vitória, não pude deixar de pensar nas minhas raízes, de quem eu sou e daquilo que eu quero ser, de quem me formou, de quem me apoiou, de quem fez parte do quotidiano ou do momento, simplesmente. Acredito que nem todos têm esta honra, de vivenciar a magia de sentir a dedicação do amigo e o apoio do colega, nas mesmas figuras, num ano tão importante e determinante como este. O produto final teve personagens de bastidores, personagens de palco e figurantes, mas todos com um papel crucial na peça. Por essas razões, quero agradecer o presente trabalho e o ano de estágio a várias pessoas, das quais destaco, primeiro, os meus orientadores de estágio, Cristina Castela Nolasco, por me ter aceitado tal como eu sou, e Pedro Cunha, por ter feito um desorganizado "mais" organizado na sua desorganização, e, em suma, por terem sido quem mais "sofreu" ao lapidar estes diamantes em bruto; aos formadores e orientadores científicos, Ana Isabel Ribeiro e Adélia Nunes, pela disponibilidade prestada, assim como as úteis correções e anotações e os conselhos; ao meu núcleo de estágio, Luís António Martins dos Santos e João Manuel Almeida Tavares, por terem demonstrado para comigo uma forte lealdade e uma disponibilidade para com as correções dos materiais, mesmo fora das nossas horas de trabalho. Amizades fortaleceram-se e outras nasceram. Quero ainda agradecer à Clotilde Nunes por ter sido a minha companheira de trabalho, dentro e fora de horas e dentro e fora obrigações. Enfim… o pilar da tempestade. Agradeço, num último ponto, à minha família, da qual destaco a minha avó, uma mulher sem estudos que compreendia, melhor que o intelectual, o valor da vida e das palavras. O meu braço direito, a minha "segunda mãe", que perdi este ano; ao meu avô, que me ensinou a contar os números no elevador e a reconhecer as flores no jardim; à minha mãe, por ser uma lutadora incansável, uma "mãe" e um "pai". Por fim, ao meu pai, que, pela sua morte prematura, conheci pouco, mas que me deixou memórias com as quais cresci e sorri. Agradeço à demais família e amigos pelo apoio, em particular à Ana Sofia Sousa Carvalho e ao José Pedro Coelho Mendes. Longos anos passaram e cá estamos nós.

In the science of economics it is a general thought that a developing economy would enter three phases. In the f irst phase the majority of the occupat ional population would find employment in the agr icultural sector. During the second phase the pith of the occupational population is shi f ted to the industr ia l sector. In the last phase a de f in i te shi f t to the te r t ia ry or serv ice sector would take place. However , this manner of thought is exposed to more and more crit icism. Despite predict ions of the contrary, the economical development in &#39; third world &#39; countr ies has been enacted according to this pat tern. A lso , through further research it has been determined that in far from all industr ia l ized countries the process of e c o n o mical development has progressed as l i t e ra l l y . Only a few European countries have deve loped accordingly . In highly industr ia l ized countries, such as Japan and the United States of America, as well as many undev...

The purpose of this article is to present certain aspects regarding environmental accounting and the environmental costs, which are instruments that the entities can use to identify and prevent the effects of their activities on the environment. The main objectives aimed by the article were to present the state of knowledge starting with the 1970s, when the concept of environmental accounting emerged for the first time, up until now; to define the concepts of environmental accounting and environmental costs; to present an analysis of how economic agents in Romania, and implicitly, accounting regulations, are getting involved in environmental issues.

The purpose of this article is to present certain aspects regarding environmental accounting and the environmental costs, which are instruments that the entities can use to identify and prevent the effects of their activities on the environment. The main objectives aimed by the article were to present the state of knowledge starting with the 1970s, when the concept of environmental accounting emerged for the first time, up until now; to define the concepts of environmental accounting and environmental costs; to present an analysis of how economic agents in Romania, and implicitly, accounting regulations, are getting involved in environmental issues.

Tertiarisation of labour market has globally been associated with economic progress. But in developing countries, labour market deformities may push people into service economy out of distress also. This paper examines the tertiarisation process in Indian labour market to bring out the reasons behind such trends and the likely impact of such movements. It is observed that the employment growth in the tertiary sector had been dynamic and growth-induced during the eighties, but in the recent times has turned distress-driven. Sub-sectors within the tertiary sector are behaving differently indicating the heterogeneity of this sector. Policymakers should note these issues and take appropriate steps not only to boost high-end jobs but also to improve productivity and returns in low-end jobs. Then only tertiary sector revolution in India will be beneficial to the workers en masse and be sustainable.

Nutzungsbedingungen: Dieser Text wird unter einer Deposit-Lizenz (Keine Weiterverbreitung-keine Bearbeitung) zur Verfügung gestellt. Gewährt wird ein nicht exklusives, nicht übertragbares, persönliches und beschränktes Recht auf Nutzung dieses Dokuments. Dieses Dokument ist ausschließlich für den persönlichen, nicht-kommerziellen Gebrauch bestimmt. Auf sämtlichen Kopien dieses Dokuments müssen alle Urheberrechtshinweise und sonstigen Hinweise auf gesetzlichen Schutz beibehalten werden. Sie dürfen dieses Dokument nicht in irgendeiner Weise abändern, noch dürfen Sie dieses Dokument für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, aufführen, vertreiben oder anderweitig nutzen. Mit der Verwendung dieses Dokuments erkennen Sie die Nutzungsbedingungen an. Terms of use: This document is made available under Deposit Licence (No Redistribution-no modifications). We grant a non-exclusive, nontransferable, individual and limited right to using this document. This document is solely intended for your personal, noncommercial use. All of the copies of this documents must retain all copyright information and other information regarding legal protection. You are not allowed to alter this document in any way, to copy it for public or commercial purposes, to exhibit the document in public, to perform, distribute or otherwise use the document in public. By using this particular document, you accept the above-stated conditions of use.

Nutzungsbedingungen: Dieser Text wird unter einer Deposit-Lizenz (Keine Weiterverbreitung-keine Bearbeitung) zur Verfügung gestellt. Gewährt wird ein nicht exklusives, nicht übertragbares, persönliches und beschränktes Recht auf Nutzung dieses Dokuments. Dieses Dokument ist ausschließlich für den persönlichen, nicht-kommerziellen Gebrauch bestimmt. Auf sämtlichen Kopien dieses Dokuments müssen alle Urheberrechtshinweise und sonstigen Hinweise auf gesetzlichen Schutz beibehalten werden. Sie dürfen dieses Dokument nicht in irgendeiner Weise abändern, noch dürfen Sie dieses Dokument für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, aufführen, vertreiben oder anderweitig nutzen. Mit der Verwendung dieses Dokuments erkennen Sie die Nutzungsbedingungen an. Terms of use: This document is made available under Deposit Licence (No Redistribution-no modifications). We grant a non-exclusive, nontransferable, individual and limited right to using this document. This document is solely intended for your personal, noncommercial use. All of the copies of this documents must retain all copyright information and other information regarding legal protection. You are not allowed to alter this document in any way, to copy it for public or commercial purposes, to exhibit the document in public, to perform, distribute or otherwise use the document in public. By using this particular document, you accept the above-stated conditions of use.

In this paper a preliminary analysis of the basic features and transformations of a low qualification activity ¿domestic service¿, is carried out, in a town located in the Spanish economic periphery. The method follows the use of the population census as the main source, but trying to put the analysis into the local and regional socio-economic context, and comparing it with the evolution of this type of employment at the national and international level. The main strokes were not essentially different from those of the other Spanish towns and cities, although the high presence of domestic service within a predominantly tertiary economic structure was an outstanding feature. The servants were mostly young women, almost always single, coming from the nearby rural environment, and with low level of education, who used domestic service as the first, sometimes the only, alternative to improve their precarious economic situation. En el trabajo se realiza un análisis preliminar de las cara...

ABSTRACT: Together with the Internet, e-business and the new economy era, in general, fundamental transformation of the social and economic structure take place. In parallel, the assaults on the standard economic science amplify, in the sense of some conceptual reformulations and of some reinterpretations of the economic phenomena and laws. Besides the classical factors of production, work and capital, information is added, either as a distinct factor or as a detached one of the two mentioned. Also, the empiric findings regarding the ...

This paper examines the fairness in distribution of water in a tertiary canal within the Indus Basin Irrigation System. Two methodologies are proposed: canal rating equations, and outlet discharge equations. The methodology is applied to a tertiary canal located in the Punjab, Province of Pakistan. Fairness/equity is expressed quantitatively using the Gini index. There is a difference in the estimated discharge depending on the methodology employed, however as we move along the canal the water allowance does not vary significantly with the distance along the canal. Hence for this particular canal the head-middle-tail inequity often reported and generalized in the literature is not observed. The advantage of a quantitative measure of inequity such as the Gini is exemplified by comparing the Gini with that at the secondary canal and also against itself if the tertiary canal could be operated "as designed". We introduce two new concepts: systematic and operational inequity. Provided the costs of data acquisition can be reduced this technology has the potential to be scaled up and included in future development investments in large scale irrigation systems. Further work exploring the impact of information on stakeholders needs to be undertaken.

In this article, we present the perception of Moroccan leaders in the tertiary sector on soft skills. Our interest in this subject is explained by the importance of soft skills in the employability of the young laureates. From now on, recruiters are no longer satisfied with technical skills but are looking for these transversal skills known as &quot;soft skills&quot; (Theurelle-Stein & Barth, 2016) ; (Bouret et al., 2018) ; (Cimatti, 2016). This craze in the labor market for soft skills has prompted the Ministry of Higher Education, Scientific Research and Management Training, in its report n ° 5 (CSEFRS, 2019), to introduce a new reform oriented towards the development of soft skills. The goal is to equip graduates with these behavioral skills required by recruiters. With this in mind, we conducted an exploratory study as an inventory of soft skills in the tertiary market at the national level. The axes of our survey relate to : raising awareness, mobilizing and developing soft ski...

Work from home or telecommuting is gaining importance more than ever with COVID-19 spreading its grip all around the globe. People have been forced to sit at home and along with that they have been forced to take their job home too. Technology has proved an important tool for social distancing. Tertiary sector especially the IT sector was able to continue their work as most of it is done through computers. The lockdown established by the country put forth an excellent opportunity to study the long-term effects of WFH on employees. Even though there have been studies conducted in this area before there have not been a large-scale adoption of WFH for this long a period. This article is going to study how a long stint of WFH has affected the perception of employees towards WFH and if it has brought Work Life Balance. The study was conducted on tertiary sector employees working in companies in and around Technopark in Thiruvananthapuram using a structured questionnaire. The result suggested that the employees have adjusted to the changing times and are liking the home environment for work. However, the employees still believe office environment is more conducive for work. There needs to be a balance between WFH and office. A synergy between the two could be the answer to Work life balance.

To study the methods used for the termination of pregnancy and associated complications of induced abortion. This descriptive study was conducted in the department of obstetrics and gynaecology, Fauji Foundation Hospital Rawalpindi. One Hundred patients were included in the study who was admitted with the history of induced abortion. The patients were assessed by detailed history and thorough clinical examination according to the study protocol. Data was collected on a specially designed Performa. Patients were interviewed in privacy and factors contributing to termination of pregnancy like age, parity, socioeconomic status and contraceptive failure were determined. Methods used for the procedure, status of abortionist were asked. Complications were determined by history, clinical examination and ultrasound examination. In view of all above data recommendations of preventing unwanted pregnancies were made. All patients were married and 57% of women belonged to age group of 31-40 yea...

Universities worldwide experiencing reducing government financial support are seeking to satisfy financial shortfalls through alternative funding such as that from private contributors (especially alumni). When private corporations search for new funding streams, they turn to the internet, however the unregulated nature of internet reporting has brought calls for higher standards in internet reporting practices (e.g. IASC, 1999). Little is known about the use or quality of internet financial reporting by universities to attract private contributions or to account for the stewardship to current contributors. The present research examined universities' current reporting practices, in order to understand more fully how contextual factors in the tertiary sector impact the availability and quality of universities' internet reporting. The research shows that the ease of accessibility of financial information on universities' websites is related to generic characteristics, such as the age and the financial status of universities. As well, quality of this unregulated internet financial varies widely. The research expands on the relevant issues emerging from this unregulated environment and highlights gaps that exist between stakeholder's expectations and current internet practice. This study recommends improvements in the standard and quality of reporting in order for universities to discharge their accountability.

Die Gesundheitswirtschaft zählt zu den zentralen Kompetenzbereichen der Region OstWest-falenLippe. Zu diesem Ergebnis kommt die "Potenzialanalyse OWL -Branchen, Kompetenzen, Perspektiven", die im Auftrag der Initiative für Beschäftigung OWL e. V. und der Bezirksregierung Detmold erstellt und deren Ergebnisse auf der Regionalkonferenz diskutiert wurden. In der Studie heißt es: "Der Anteil des Gesundheitswesens in OWL liegt leicht über dem NRW-Durchschnitt. Das ist bemerkenswert für eine Branche, die ansonsten räumlich sehr breit gestreut und gleich verteilt ist. In den einzelnen Segmenten des Gesundheitswesens und auch in den damit zusammenhängenden Branchen finden sich in OWL starke Kompetenzen: vor allem in den Kurorten und Kliniken der Region, in der ambulanten Versorgung und in der Medizintechnik und den medizinischen Hilfsmitteln. Diese Kompetenzen werden zukünftig dann erheblich an Bedeutung gewinnen, wenn es gelingt, die anstehenden Umstrukturierungen in der Gesundheitswirtschaft als Chance für eine wirtschaftliche Modernisierung zu nutzen" (Rehfeld/Fernandez-Sanchez 2003: 16). Tatsächlich fand in den vergangenen Jahren ein Perspektivenwechsel statt, der neben den Kostenaspekten auch die wirtschaftlichen Chancen der Gesundheitswirtschaft betont. In seinem Sondergutachten "Gesundheitswesen in Deutschland: Kostenfaktor und Zukunftsbranche" schreibt der Sachverständigenrat hierzu: Das Gesundheitswesen stellt einen erheblichen Wirtschafts-und Wachstumsfaktor in einer entwickelten Volkswirtschaft dar. Es dient nicht nur der Erhaltung, Wiederherstellung und Förderung der Gesundheit, sondern trägt mit seinen Dienstleistungen zur volkwirtschaftlichen Wertschöpfung mit den entsprechenden Wirkungen auf den Arbeitsmarkt bei. In anderen Bereichen des Wirtschaftslebens werden steigende Umsätze, Gewinne und Beschäftigungszahlen als Erfolgsmeldungen angesehen und kommen in die Schlagzeilen der Medien. Es überrascht daher, dass derartige Entwicklungen im Gesundheitswesen als personalintensiver Dienstleistungsbranche mit einem ausgeprägten Anteil an Hochtechnologieprodukten und mittelständischen Industriebetrieben in der Regel als Kostenexplosion und Überangebot wahrgenommen werden" (Sachverständigenrat 1997: 211). Mit diesem Perspektivenwechsel wurde der produktive und wertschöpfende Charakter der Gesundheitswirtschaft in den Mittelpunkt gerückt: "Das Gesundheitswesen in Deutschland weist einen ausgeprägten Dienstleistungscharakter auf. Die menschliche Arbeitskraft ist die zentrale Ressource der gesundheitlichen Versorgung. Durch die personalintensive Leistungserstellung kommt dem Gesundheitswesen als Beschäftigungsfaktor eine große Bedeu-August 2003 © OstWestfalenLippe Marketing GmbH Das Werk einschließlich aller seiner Teile ist urheberrechtlich geschützt. Jede Verwertung außerhalb der Grenzen des Urheberrechts bedarf der Genehmigung durch den Herausgeber.

Alle Bevölkerungsvorausschätzungen gehen übereinstimmend davon aus, daß die Gesamtbevölkerung zunächst noch wachsen, sich im Laufe der ersten Hälfte des nächsten Jahrhunderts aber deutlich verringern dürfte. Dadurch schrumpft auch das Erwerbspersonenpotential: Im Jahr 2030 dürfte es um ca. 20 % geringer sein als heute. Zwar erhöht sich der Altersdurchschnitt der Bevölkerung im erwerbsfähigen Alter dabei "nur" um rund zwei Jahre, dies geht aber mit einer deutlichen Verschiebung in der altersstrukturellen Zusammensetzung einher: Gerade die hier im Mittelpunkt stehende Gruppe der 50-bis 65jährigen wird drastisch zunehmen, ihr Anteil steigt von derzeit ca. 28 % auf rund 37 % im Jahr 2020. Trotz der beschriebenen Entwicklung des Erwerbspersonenpotentials ist für die nähere Zukunft weiterhin mit einer "Beschäftigungslücke" zu rechnen, da sich der langfristige Trend einer Reduzierung des gesamtwirtschaftlichen Arbeitsvolumens kaum umkehren dürfte. Zwar weist der Dienstleistungssektor insgesamt deutliche Wachstumspotentiale auf, dessen Ausweitung geht aber mit Beschäftigungsverlusten anderer (primärer, sekundärer, aber auch tertiärer) Branchen einher. Darüber hinaus beruht die Dienstleistungsexpansion insgesamt auch auf einer forcierten "Entstandardisierung" von Beschäftigungsverhältnissen, so daß auch hier ein (zunächst noch) wachsendes Arbeitsangebot einem schwindenden Arbeitsvolumen gegenübersteht. Der Arbeitsmarkt der Zukunft wird daher auch im Dienstleistungssektor von einem "Verteilungskonflikt" geprägt sein. Ältere haben in diesem "Verteilungskonflikt" schlechtere Karten: Ihre Beschäftigungssicherheit ist vor allem dadurch gefährdet, daß der Personalabbau in den Unternehmen-auch unabhängig von der tatsächlichen "Leistungsfähigkeit" der älteren Mitarbeiter-altersselektiv durchgeführt wird. Der Hauptgrund hierfür dürfte sein, daß ein altersselektiver Personalabbau durch die gegebenen institutionellen Rahmenbedingungen (v.a. Frühverrentung) weitgehend konsensuell erfolgt und daß mit dem "Defizit-Modell" ein offenbar kaum hinterfragtes Legitimationsmuster vorhanden ist.

By aggregating in a single plan several marketing and communication tools, Integrated Marketing Communications (IMC) has been conquering its space in brand's strategic planning. Since it contemplates the planning, development, execution and evaluation of the actions foreseen in the plan, guiding marketing's communication based on the brand's resources, IMC has been gaining an increasing importance. This paper proposes an Integrated Marketing Communication Plan for the brand The Best Chocolate Cake in the World (BCCW), a business extension of the Portuguese brand O Melhor Bolo de Chocolate do Mundo, which is now giving its first steps in the British market. The following plan foresees the launching of a point of sale for BCCW in the above mentioned market, as well as the building of a resellers network-bearing in mind that the latter process has already been initiated by the brand. The definition of this IMC plan was based in Caemmmerer's (2009) conceptual model, which consists in the (1) situational analysis (internal and external) of the company and its (2) marketing communication's opportunities; in the (3) agency assignment; in the (4) development and implementation and (5) evaluation of the marketing communication campaign and in (6) the outlining of future plans. To identify the brand's main features and goals, interviews to the brand's managers have been made, both in the domestic market (Portugal) and in the United Kingdom, where it's being launched. Also, an enquiry targeted at UK residents has been made, in order to verify pastry and confectionery purchase preferences. To understand the acceptance BCCW would have amongst consumers, it has been made a nonparticipant observation to clients and potential clients at the point of sale.

Introduction An Intensive Care Unit (ICU) is an area where critically ill patients are admitted and the highest level of care is provided with close intensive monitoring and management. Clinical audit is a must to measure indicators of the quality of care in ICU and benchmarking outcome. The main aim of the study was to evaluate the profile of patients admitted to ICU and assess their outcome of two consecutive years. MethodsA single-institutional, descriptive cross-sectional study was conducted on all adult patients admitted to the ICU of Tribhuvan University Teaching Hospital, Kathmandu, between April 2018 and April 2020 (Baisakh 2075 to Chaitra 2076). ResultsWith an average of 1.98 admissions per day, a total of 1447 patients were admitted to TUTH ICU over the period of two years. A male preponderance was noted with a male to female ratio of 1.19:1. Most of the patients admitted were neurosurgical cases 429 (29.6%). A total of 884 (61%) were shifted out of ICU in stable condition...

Nutzungsbedingungen: Dieser Text wird unter einer Deposit-Lizenz (Keine Weiterverbreitung-keine Bearbeitung) zur Verfügung gestellt. Gewährt wird ein nicht exklusives, nicht übertragbares, persönliches und beschränktes Recht auf Nutzung dieses Dokuments. Dieses Dokument ist ausschließlich für den persönlichen, nicht-kommerziellen Gebrauch bestimmt. Auf sämtlichen Kopien dieses Dokuments müssen alle Urheberrechtshinweise und sonstigen Hinweise auf gesetzlichen Schutz beibehalten werden. Sie dürfen dieses Dokument nicht in irgendeiner Weise abändern, noch dürfen Sie dieses Dokument für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, aufführen, vertreiben oder anderweitig nutzen. Mit der Verwendung dieses Dokuments erkennen Sie die Nutzungsbedingungen an. Terms of use: This document is made available under Deposit Licence (No Redistribution-no modifications). We grant a non-exclusive, nontransferable, individual and limited right to using this document. This document is solely intended for your personal, noncommercial use. All of the copies of this documents must retain all copyright information and other information regarding legal protection. You are not allowed to alter this document in any way, to copy it for public or commercial purposes, to exhibit the document in public, to perform, distribute or otherwise use the document in public. By using this particular document, you accept the above-stated conditions of use. Zusammenfassung-Im vorliegenden Aufsatz wird die Frage behandelt, ob es Hinweise auf eine De-Institutionalisierung des Betriebsrates als Institution der repräsentativen Mitbestimmung gibt. Dabei werden zwei mögliche Ursachen besonders betrachtet, die zu einer De-Institutionalisierung des Betriebsrates führen können: Die Entstehung der New Economy, in der Betriebsräte eine geringe Verbreitung finden, und der Einsatz von direkter Partizipation, die als eine mit dem Betriebsrat konkurrierende Managementstrategie zur Einbeziehung der Mitarbeiter verstanden werden kann. Auf Grundlage von logistischen Regressionsschätzungen wird festgestellt, dass von einer generellen De-Institutionalisierung des Betriebsrates aufgrund des New Economy-Booms und dem Einsatz direkter Partizipation nicht gesprochen werden kann. Zugleich deutet sich an, dass die Bildung von Betriebsräten durch individualisierte Partizipationsangebote des Managements, die besonderen Bedingungen im Dienstleistungssektor, negative Einstellungen der Unternehmensleitung gegenüber dem Betriebsrat und ein niedriges Konfliktpotenzial im Unternehmen behindert werden kann.

Der Beitrag untersucht Arbeitskonflikte im Segment einfacher Dienstleistungsarbeit. Hier wurde in den vergangenen Jahren eine erhöhte Streikaktivität konstatiert, die als Teil einer Schwerpunktverschiebung des Arbeitskampfgeschehens vom industriellen in den tertiären Sektor, als eine Tertiarisierung des Arbeitskonfliktes gedeutet wird. Der Beitrag argumentiert, dass der Arbeitskonflikt in den einfachen Dienstleistungen mit einer am Arbeitskampfgeschehen ausgerichteten Analyse nur unzureichend verstanden ist. Es wird für eine tiefe Theorie des Arbeitskonfliktes plädiert, die auch mikropolitisches Handeln auf der Ebene des Arbeitsprozesses als alltäglichen Arbeitskonflikt in die Analyse einbezieht und damit Konfliktfelder erschließt, die in den etablierten Arenen der Konfliktaustragung nicht repräsentiert sind. Am Beispiel typischer Arbeitssituationen im Einzelhandel, in Post- und Paketdiensten sowie Gebäudeservices wird gezeigt, dass im Alltag der Arbeitsprozesse desintegrative sozia...

Introduction: Neonatal services at Tribhuvan University Teaching hospital (TUTH) was essentially up to level II till year 2008 and upgraded to level III care in later years. A 4 years retrospective study was carried out at TUTH, Kathmandu, Nepal to determine any change in the trend of neonatal mortality after the improvement in its services. Materials and Methods: Labor room record book, neonatal record book, perinatal audit data and neonatal record charts were used to collect the data. Results: During the study period, there were total of 15063 live births. The neonatal mortality ranges from 9.46 to 14.88 per 1000 live births per year. There was no significant fall in trend of neonatal mortality (x2 for linear trend=1.40, p=0.23). There was also no significant fall in trend in perinatal mortality rates over this period (x2 for linear trend=1.92, p=0.16).The number of neonates referred to other hospitals has been significantly reduced by 61%.(x2 for linear trend=33.18, p&lt;0.001). ...

Introduction: Neonatal services at Tribhuvan University Teaching hospital (TUTH) was essentially up to level II till year 2008 and upgraded to level III care in later years. A 4 years retrospective study was carried out at TUTH, Kathmandu, Nepal to determine any change in the trend of neonatal mortality after the improvement in its services. Materials and Methods: Labor room record book, neonatal record book, perinatal audit data and neonatal record charts were used to collect the data. Results: During the study period, there were total of 15063 live births. The neonatal mortality ranges from 9.46 to 14.88 per 1000 live births per year. There was no significant fall in trend of neonatal mortality (x2 for linear trend=1.40, p=0.23). There was also no significant fall in trend in perinatal mortality rates over this period (x2 for linear trend=1.92, p=0.16).The number of neonates referred to other hospitals has been significantly reduced by 61%.(x2 for linear trend=33.18, p&lt;0.001). ...

This paper explains some practical experiences on service sector growth as well as its contribution to the economy throughout the world. In rich countries, service contributions are comparatively higher than that in poor countries. But service sector growth rates are higher in the poor countries in comparison to the rich counterparts. This study is a good witness to service sector's supremacy in the present era. This paper is trying to reach a decision-weather high sectoral difference make disturbance to economic growth or not? It is found that high service sector share in the economy is a cause of slower economic growth. Nonetheless, in the long run, slower growth rates cannot make noteworthy disturbances to the economy. Because, service sector has a self correction motive through the income effect. Some policy suggestions are included here to manage short and mid term effects of high sectoral difference (high service contribution in the economy).

Energy audits are typically expected to accelerate the diffusion of energy efficency measures by informing potential adopters about about technology options and related energy costs avings, in particular. Yet the empirical evidence on the effectiveness of energy audit programs is scarce and mixed. Most studies refer to the residential sector (e.g. Hirst and Goeltz 1985; Frondel and Vance, 2013; Murphy 2014) and only few refer to companies (e.g. Hirst et al. 1981). Typically, though only a portion of the measures recommended in audits actually gets implemented (Andersen and Newell 2004, Fleiter et al. 2012). Most evaluations rely on surveys involving respondents’ subjective responses. Thus, the estimated effects may suffer from social desirability and other biases. Arguably for lack of data (heterogeneity of measures and companies), no evaluation has so far relied on a comparison with a control group.