Thematische Bibliographien / Transfer of assets to the partner

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Auswahl der wissenschaftlichen Literatur zum Thema „Transfer of assets to the partner“

Autor: Grafiati

Veröffentlicht am 28. Juni 2021

Zuletzt aktualisiert am 1. Februar 2022

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Zeitschriftenartikel zum Thema "Transfer of assets to the partner"

Collinson, Simon C., und Rajneesh Narula. „Asset recombination in international partnerships as a source of improved innovation capabilities in China“. Multinational Business Review 22, Nr. 4 (17.11.2014): 394–417. http://dx.doi.org/10.1108/mbr-09-2014-0046.

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Purpose – This paper aims to examine how multinational enterprises (MNEs) and local partners, including suppliers, customers and competitors in China, improve their innovation capabilities through collaboration. This collaboration was analysed as a three-way interaction between the ownership-specific (O) advantages or firm-specific assets (FSAs) of the MNE subsidiary, the FSAs of the local partner and the location-specific assets of the host location. Design/methodology/approach – The propositions are examined through a survey of 320 firms, supplemented with 30 in-depth case studies, based in Mainland China. Findings – It is found that the recombination of asset-type (Oa) FSAs and transaction-type (Ot) FSAs from both partners leads to new innovation-related ownership advantages, or “recombinant advantages”. Ot FSAs, in the form of access to local suppliers, customers or government networks are particularly important for reducing the liability of foreignness for MNEs. Originality/value – The study reveals important patterns of reciprocal transfer, sharing and integration for different asset categories (tacit, codified) and different forms of FSA and explicitly links these to different innovation performance outcomes. The paper reports on these findings, making an empirical contribution in an important context (China-based partnerships). This paper also contributes to conceptual developments, connecting various kinds of FSA, tacit and codifiable assets and “recombinant advantages”. Limited conceptual, methodological and empirical contributions are made in linking asset integration with (measurable) innovation performance outcomes in international partnerships.

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Harahap, Muharram Fajrin, Aisyah Nurmi, Luky Wahyu Sipahutar und Khairani. „Increased Income Economy Farmers of Farmers Group Sihuik-kuik Village in Angkola Selatan District, South Tapanuli Regency“. Journal of Saintech Transfer 1, Nr. 2 (08.04.2019): 128–34. http://dx.doi.org/10.32734/jst.v1i2.854.

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Activities carried out in May-June 2018 aim to be an additional source of income to the community. Poor economic conditions are a source of declining levels of public health and education. The main problems faced by farmer group partners and village heads are: (1) community income is inadequate, (2) lack of knowledge of how to raise quail and formulation of rations, (3) partner duties as monitoring activities. The specific target of the PKM program is to create a safer and more conducive environment as an implication of the transfer of quail breeding knowledge and good ration formulation to give birth to a viable pioneer youth group who want to work and partners as monitors are expected to become new innovators independently in their environment. The methods offered: (a) Socialization of mentoring programs raising quails as an effort to convince partners to follow them, (b) Preparation of social preconditions (c) Implementation of quail farming assistance programs supported by Farmer Group Partners and Village Heads with Universities (Faculty of Animal Husbandry, Muhammadiyah University of South Tapanuli) to ensure knowledge transfer goes well and, (d) Monitoring, evaluation and reporting. During the event the target partner has activities showed high enthusiasm, proactive conditions and discussion. Constraints arise when monitoring activities, allegedly due to the low motivation of group members, the capacity of the cage and quail transferred by the PKM Team is not enough as a fundamental motivation for members. This suspicion is reinforced by the information obtained in the field, that in general the self-help groups (Farmer / Youth / Organization / Individual Groups) in this village have been accustomed to "enjoying" social activities in the form of assistance from government and private institutions through various programs with sufficient budget big. This condition triggers "laziness" members in maintaining the transferred assets.

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Corey, Daniel M., Benyamin Rosental, Mark Kowarsky, Rahul Sinha, Katherine J. Ishizuka, Karla J. Palmeri, Stephen R. Quake, Ayelet Voskoboynik und Irving L. Weissman. „Developmental cell death programs license cytotoxic cells to eliminate histocompatible partners“. Proceedings of the National Academy of Sciences 113, Nr. 23 (23.05.2016): 6520–25. http://dx.doi.org/10.1073/pnas.1606276113.

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In a primitive chordate model of natural chimerism, one chimeric partner is often eliminated in a process of allogeneic resorption. Here, we identify the cellular framework underlying loss of tolerance to one partner within a natural Botryllus schlosseri chimera. We show that the principal cell type mediating chimeric partner elimination is a cytotoxic morula cell (MC). Proinflammatory, developmental cell death programs render MCs cytotoxic and, in collaboration with activated phagocytes, eliminate chimeric partners during the “takeover” phase of blastogenic development. Among these genes, the proinflammatory cytokine IL-17 enhances cytotoxicity in allorecognition assays. Cellular transfer of FACS-purified MCs from allogeneic donors into recipients shows that the resorption response can be adoptively acquired. Transfer of 1 × 105 allogeneic MCs eliminated 33 of 78 (42%) recipient primary buds and 20 of 76 (20.5%) adult parental adult organisms (zooids) by 14 d whereas transfer of allogeneic cell populations lacking MCs had only minimal effects on recipient colonies. Furthermore, reactivity of transferred cells coincided with the onset of developmental-regulated cell death programs and disproportionately affected developing tissues within a chimera. Among chimeric partner “losers,” severe developmental defects were observed in asexually propagating tissues, reflecting a pathologic switch in gene expression in developmental programs. These studies provide evidence that elimination of one partner in a chimera is an immune cell-based rejection that operates within histocompatible pairs and that maximal allogeneic responses involve the coordination of both phagocytic programs and the “arming” of cytotoxic cells.

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Roy, Shalini, Melissa Hidrobo, John Hoddinott und Akhter Ahmed. „Transfers, Behavior Change Communication, and Intimate Partner Violence: Postprogram Evidence from Rural Bangladesh“. Review of Economics and Statistics 101, Nr. 5 (Dezember 2019): 865–77. http://dx.doi.org/10.1162/rest_a_00791.

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Transfer programs have been shown to reduce intimate partner violence (IPV), but little evidence exists on how activities linked to transfers affect IPV or what happens when programs end. We assess postprogram impacts on IPV of randomly assigning women in Bangladesh to receive cash or food, with or without nutrition behavior change communication (BCC). Six to ten months postprogram, IPV did not differ between women receiving transfers and a control group; however, women receiving transfers with BCC experienced 26% less physical violence. Evidence on mechanisms suggests sustained effects of BCC on women's “threat points,” men's social costs of violence, and household well-being.

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Laumer, I. B., J. J. M. Massen, P. M. Boehm, A. Boehm, A. Geisler und A. M. I. Auersperg. „Individual Goffin´s cockatoos (Cacatua goffiniana) show flexible targeted helping in a tool transfer task“. PLOS ONE 16, Nr. 6 (29.06.2021): e0253416. http://dx.doi.org/10.1371/journal.pone.0253416.

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Flexible targeted helping is considered an advanced form of prosocial behavior in hominoids, as it requires the actor to assess different situations that a conspecific may be in, and to subsequently flexibly satisfy different needs of that partner depending on the nature of those situations. So far, apart from humans such behaviour has only been experimentally shown in chimpanzees and in Eurasian jays. Recent studies highlight the prosocial tendencies of several bird species, yet flexible targeted helping remained untested, largely due to methodological issues as such tasks are generally designed around tool-use, and very few bird species are capable of tool-use. Here, we tested Goffin’s cockatoos, which proved to be skilled tool innovators in captivity, in a tool transfer task in which an actor had access to four different objects/tools and a partner to one of two different apparatuses that each required one of these tools to retrieve a reward. As expected from this species, we recorded playful object transfers across all conditions. Yet, importantly and similar to apes, three out of eight birds transferred the correct tool more often in the test condition than in a condition that also featured an apparatus but no partner. Furthermore, one of these birds transferred that correct tool first more often before transferring any other object in the test condition than in the no-partner condition, while the other two cockatoos were marginally non-significantly more likely to do so. Additionally, there was no difference in the likelihood of the correct tool being transferred first for either of the two apparatuses, suggesting that these birds flexibly adjusted what to transfer based on their partner´s need. Future studies should focus on explanations for the intra-specific variation of this behaviour, and should test other parrots and other large-brained birds to see how this can be generalized across the class and to investigate the evolutionary history of this trait.

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Azis, Rosdiani, Ingka Rizkyani Akolo, Moh Fikri Pomalingo und Ikrima Staddal. „Pengembangan Usaha Minyak Kelapa Tradisional untuk Meningkatkan Pendapatan IKM Desa Posso, Kabupaten Gorontalo Utara“. Agrokreatif: Jurnal Ilmiah Pengabdian kepada Masyarakat 6, Nr. 2 (02.07.2020): 150–58. http://dx.doi.org/10.29244/agrokreatif.6.2.150-158.

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Posso is one of the villages which is located in Kwandang sub-district, North Gorontalo, Province of Gorontalo. It has the potential of coconut plantations with a production capacity of around15,000 coconuts/month. In order to increase the potential of village, the government formed a jointly successful SMEs that are produces traditional coconut oil. The purpose of this activity is to develop a traditional coconut oil business to increase SMEs incomes. The method applied are technology transfer, provision of tools, application of technology and production assistance. Based on the results showed activities obtained training results of packaging design and packaging process that is good and proper nd business management can improve partners' skills in designing attractive packaging and able to manage this business. After this coconut oil business development’s activity, it produced knowledge about the fermentation method in making oil, how to operate coir peeling tools with a chicken paw method, management of a traditional coconut oil processing business, and an increase in partner assets which oil production increased to 150 L or around 200 bottles a month. Overall, this program is well implemented and has benefits for SMIs, especially in developing a successful SME business together.

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Griffith, David A., Ali Yavuz Zeybek und Matthew O'Brien. „Knowledge Transfer as a Means for Relationship Development: A Kazakhstan–Foreign International Joint Venture Illustration“. Journal of International Marketing 9, Nr. 2 (Juni 2001): 1–18. http://dx.doi.org/10.1509/jimk.9.2.1.19884.

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Developing effective international joint ventures (IJVs) is critical for firms entering economies in transition, such as Kazakhstan. The resource-based view of the firm forms the foundation to examine the influence of knowledge transfer between IJV partners. Traditionally, the transfer of knowledge between IJV partners has been theorized to lessen dependence, increasing IJV instability. However, the relationship development literature indicates that the exchange of assets between partners can strengthen relationship ties, enhancing IJV stability. The authors use a sample of 87 matched dyads from two-party IJVs formed in Kazakhstan to examine the influence of knowledge transfer between IJV partners on commitment and resulting satisfaction. The results, supportive of relationship development theory, indicate that Kazakhstan–foreign IJVs with higher levels of knowledge transfer resulted in higher levels of firms’ commitment to and satisfaction with their relationships, thus supporting a relationship development perspective of knowledge transfer. The authors address implications for academics and practitioners.

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Hsu, M., T. Andl, G. Li, J. L. Meinkoth und M. Herlyn. „Cadherin repertoire determines partner-specific gap junctional communication during melanoma progression“. Journal of Cell Science 113, Nr. 9 (01.05.2000): 1535–42. http://dx.doi.org/10.1242/jcs.113.9.1535.

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Reduced gap junction activity has long been implicated in tumorigenesis. To elucidate the potential role of intercellular communication in melanoma development, we examined gap junctional capability of melanocytic cells from various stages of tumor progression in coculture models using dye transfer assays. Normal melanocytes coupled with keratinocytes by gap junctional formation, whereas melanoma cells did not. Instead, melanoma cells communicated among themselves and with fibroblasts. This switch in communication partners coincided with a shift from E-cadherin to N-cadherin expression during melanoma development. Forced expression of E-cadherin by adenoviral gene transfer in N-cadherin-expressing melanoma cells restored gap junctional compatibility with keratinocytes. Our data suggest that (1) melanocyte transformation is associated with loss of the pre-existing gap junctional activity with keratinocytes but a concomitant gain of communication with a newly juxtaposed cell type, the fibroblasts, (2) the specificity of gap junctional formation during melanoma development is determined by the cadherin profile on the melanocytic cells and (3) the overall gap junctional activity of melanocytic cells is not reduced with transformation.

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Nonomura, T., Y. Matsuda, S. Yamashita, H. Akahoshi, Y. Takikawa, K. Kakutani und H. Toyoda. „Natural woody plant, Mallotus japonicus, as an ecological partner to transfer different pathotypic conidia of Oidium neolycopersici to greenhouse tomatoes“. Plant Protection Science 49, Special Issue (19.11.2013): S33—S40. http://dx.doi.org/10.17221/24/2013-pps.

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In our routine surveys for the powdery mildew disease in greenhouse tomatoes, we detected a new pathogen that forms pseudochains consisting of 12 conidia. To identify the original plant that dispersed this pathogen, wild plants infected with powdery mildew were monitored. The pathogen on Japanese mallotus, Mallotus japonicus, produced a similar type of pseudochain, and conidia were infectious to tomatoes. Inversely, the conidia on the tomato leaves infected M. japonicus. Infectivity assays and internal transcribed spacer (ITS)-based phylogenetic analyses indicated that the two pathogens on the tomato and M. japonicus were identical. These results suggest that the conidia on M. japonicus can be transmitted to greenhouse tomatoes. This work documents the ecological transmission of conidia between wild plants and greenhouse tomatoes

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Madsen, Kenneth L., Thor S. Thorsen, Troels Rahbek-Clemmensen, Jacob Eriksen und Ulrik Gether. „Protein Interacting with C Kinase 1 (PICK1) Reduces Reinsertion Rates of Interaction Partners Sorted to Rab11-dependent Slow Recycling Pathway“. Journal of Biological Chemistry 287, Nr. 15 (02.02.2012): 12293–308. http://dx.doi.org/10.1074/jbc.m111.294702.

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The scaffolding protein PICK1 (protein interacting with C kinase 1) contains an N-terminal PSD-95/Discs large/ZO-1 (PDZ) domain and a central lipid-binding Bin/amphiphysin/Rvs (BAR) domain. PICK1 is thought to regulate trafficking of its PDZ binding partners but different and even opposing functions have been suggested. Here, we apply ELISA-based assays and confocal microscopy in HEK293 cells with inducible PICK1 expression to assess in an isolated system the ability of PICK1 to regulate trafficking of natural and engineered PDZ binding partners. The dopamine transporter (DAT), which primarily sorts to degradation upon internalization, did not form perinuclear clusters with PICK1, and PICK1 did not affect DAT internalization/recycling. However, transfer of the PICK1-binding DAT C terminus to the β2-adrenergic receptor, which sorts to recycling upon internalization, led to formation of PICK1 co-clusters in Rab11-positive compartments. Furthermore, PICK1 inhibited Rab11-mediated recycling of the receptor in a BAR and PDZ domain-dependent manner. In contrast, transfer of the DAT C terminus to the δ-opioid receptor, which sorts to degradation, did not result in PICK1 co-clusters or any change in internalization/recycling. Further support for a role of PICK1 determined by its PDZ cargo was obtained for the PICK1 interaction partner prolactin-releasing peptide receptor (GPR10). GPR10 co-localized with Rab11 and clustered with PICK1 upon constitutive internalization but co-localized with the late endosomal marker Rab7 and did not cluster with PICK1 upon agonist-induced internalization. Our data suggest a selective role of PICK1 in clustering and reducing the recycling rates of PDZ domain binding partners sorted to the Rab11-dependent recycling pathway.

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Dissertationen zum Thema "Transfer of assets to the partner"

Létalová, Klára. „Daňové dopady přeměn obchodních společností“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444218.

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The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.

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Siddle, Robert. „Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets“. Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18614.

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In assessing the problems that arise when the practice of transfer pricing is applied to the transfer of intangible asset transfers there are certain areas and nuances that need to be recognized. These include the distinction between economic and legal ownership and the fact that the two concepts, in certain circumstance, are mutually exclusive. Furthermore, the fact that the traditional methods of transfer pricing may not be able to address the unique nature of certain intangibles and that even the more complex methods involving both parties may fall short in situations where the rights and obligations connected to the intangibles assets are not subject to written agreements or accounting standards and procedures. In delving into the interaction of these two fields I will first establish the playing field and the rules, being the practice of transfer pricing, both on the international stage and domestic level. Next it will be necessary to understand the nature of intangible assets as viewed internationally. Upon reviewing the status of intangible assets in the context of transfer pricing I hope to locate the shortcomings caused by the unique characteristic of intangibles and hopefully will be able to suggest some viable options and alternatives.

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Linnell, Erika. „Transfer Pricing : Approaching and Aligning Intangible Assets“. Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-28681.

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Jiang, Chen. „L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français“. Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0405.

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Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise en application d’un tel régime fiscal spécial en Chine provoque d’une part un problème de fraude et d’évasion fiscales, et d’autre part, un problème d’insécurité juridique pour les contribuables. Le droit français appartient à la même famille juridique que le droit chinois. Ses expériences sont plus faciles à être intégrées dans le droit chinois. Nous nous appuyons sur le régime fiscal spécial mis en place en droit français pour essayer de trouver des pistes de réflexions permettant d’apporter une amélioration de la situation telle qu’elle existe à l’heure actuelle en droit chinois
The specific rules for tax-free reorganizations is introduced in China in 2009 by a notice entitled "Notice of taxation on several issues concerning the enterprise income tax treatment on enterprise reorganization". This notice transplanted the specific rules for tax-free reorganizations of American law to China. The United States is a Common Law country; however, China is a country of statutory law. Lacking interpretation of the legislator and jurisprudenc, this legal transplant can only be incomplete. The introduction of the specific rules in China raises, on the one hand, the problem of tax evasion and avoidance, and on the other hand, the problem of tax uncertainty. French law belongs to the same legal family as Chinese law, that of the statutory law, so the system of these two countries has many similarities. Its experiences are easier to integrate into the Chinese law. We rely on the specific rules for tax-free reorganizations in French law to try to find ways of improving the situation that currently exists under Chinese law

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Karlsson, Sonja. „Solving Unequal Pensions through Voluntary Transfers : A gender analysis of the possibility to transfer your premium pension rights to your partner“. Thesis, Umeå universitet, Umeå centrum för genusstudier (UCGS), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-188323.

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In this magister thesis I will critically analyse the possibility to transfer one’s premium pension rights to one’s spouse or registered partner using Carol Bacchi’s WPR approach. After a short presentation of the Swedish pension system, I will use delve deeper into the policy and discuss what it acknowledges, silences, and contributes to. Several suggestions of improvement are discussed, but there are no obvious solutions to be found. The policy can be questioned from a gender perspective and the conclusion is that it would be wise to take a step back and reflect on the policy before expanding it.

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Santos, Alexandre Alberto Werlang dos. „Avaliação de empresas com foco na apuração dos haveres do sócio retirante, em face da jurisprudência dos tribunais pátrios : uma abordagem multidisciplinar“. reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/79101.

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Este estudo visa demonstrar o modelo de avaliação de empresa adotado pelo Judiciário Brasileiro, para fins de apuração dos haveres do sócio retirante, modelo este que reflita o entendimento majoritário da jurisprudência Brasileira. O sócio retirante ou dissidente é aquele que se retira da sociedade por vontade própria, por exclusão dos demais sócios, por morte, por falência do sócio, ou em decorrência da penhora judicial das quotas sociais do sócio. Avaliar uma empresa é uma tarefa difícil, eis que as empresas representam um conjunto de ativos e passivos; sendo que existem inúmeros ativos e passivos intangíveis de difícil mensuração. A lei brasileira dispõe que os haveres do sócio retirante serão apurados por um balanço especial para esse fim. Esse balanço é denominado de balanço de determinação. O balanço de determinação equivale a um balanço patrimonial, nos moldes da contabilidade tradicional, que será apurado na data da resolução da sociedade em relação ao sócio retirante. O balanço de determinação equivale a um balanço patrimonial, nos moldes da contabilidade tradicional, que será apurado na data da resolução da sociedade em relação ao sócio retirante. Segundo a jurisprudência dos Tribunais pátrios, o balanço de determinação deverá contemplar os ativos e passivos intangíveis. Os ativos intangíveis estariam contemplados no fundo de comércio, segundo a jurisprudência dos Tribunais. Existem vários modelos de avaliação de empresas a serem aplicados, sobretudo os modelos apresentados pela ciência econômica, contábil e financeira. O modelo de avaliação de empresas baseado no fluxo de caixa descontado é método mais utilizado pelos peritos avaliadores de empresas. A legislação vigente permite que os sócios possam pactuar no contrato social qualquer critério de avaliação de empresa, para fins de apurar os haveres do sócio retirante. Identificando o modelo adotado pelo Judiciário Brasileiro, quiçá o presente estudo poderá na solução dos conflitos societários e assim contribuir com o Poder Judiciário, no sentido de reduzir o número de processos que tanto oneram a sociedade Brasileira.
This study aims to demonstrate the assessment model adopted by the Brazilian judiciary company, for purposes of calculating the assets of the migrant partner, this model that reflects the prevailing understanding of Brazilian law. The migrant or dissident shareholder is one who withdraws from society by choice, by exclusion of the other partners, through death, bankruptcy partner, or as a result of judicial pledge of the shares of the partner. Evaluate a company is a difficult task, behold companies represent a set of assets and liabilities, and there are numerous intangible assets and liabilities are difficult to measure. Brazilian law provides that the assets of the migrant partner will be calculated by a special balance for this purpose. This balance is called balance determination. The balance of determination equals a balance sheet, along the lines of traditional accounting, which will be determined on the date of the resolution of the company in relation to socio retirante. O balance determination equals a balance sheet, along the lines of traditional accounting, which will be determined the date of the resolution of the company in relation to socio retirante. According to the jurisprudence of the courts patriotic, balance determination must include intangible assets and liabilities. Intangible assets were included in goodwill, according to the jurisprudence of the courts. There are various models of business valuation to be applied, especially the models presented by economics, accounting and finance. The evaluation model based companies in the discounted cash flow method is mostly used by business appraisers. Current law allows the partners can collude on any social contract evaluation criteria of business for purposes of ascertaining the assets of the partner retirante. Identifying the model adopted by the Brazilian judiciary, perhaps the present study may in resolving corporate conflicts and thus contribute to the judiciary, in order to reduce the number of processes that encumber both the Brazilian society.

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Bornman, Christine. „Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman“. Thesis, North-West University, 2010. http://hdl.handle.net/10394/4569.

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Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated.
Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

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Syed, Ikhsan Syed Omar Sharifuddin. „Knowledge management in a public organisation : a study of the performance of knowledge transfer in the Ministry of Entrepreneur Development of Malaysia“. Thesis, Loughborough University, 2005. https://dspace.lboro.ac.uk/2134/7699.

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The awareness on the importance of managing knowledge as the most important assets that need to be fully utilised has become the key competitive issue lately. In Malaysia, the concern was not only from companies but also from the Government of Malaysia itself. At the end of the year 2002, the Government of Malaysia has launched the Knowledge-based Economy Master Plan which aims to propel Malaysia from a production-based economy to a knowledge-based economy. With an increasing concern to create a knowledgeable society, it is critically important to understand the nature of such knowledge that is already embedded in the organisation's business processes, and how that knowledge is used as an important source of competitive advantage. The overall aim of this thesis is to analyse the current situation on how knowledge is managed in the public organisation in Malaysia and to provide government agencies in Malaysia with data on how knowledge is transferred. The primary focus of the study is to identify the organisational elements that are important for the transfer of knowledge in the public organisations in Malaysia. The study also examines different lengths of working experiences and number of years in an organisation has an impact on the understanding of knowledge management in the public organisation. After a literature review, and the development of conceptual frameworks, a number of hypotheses are put forward. To achieve an in-depth study, the Ministry of Entrepreneur Development of Malaysia was chosen as a case study. A questionnaire was used as the main instrument in gathering data and interview(s) for the key informants were also conducted. A total of 154 respondents were involved in the survey and five key informants were interviewed. The questionnaire is principally concerned with the understanding of knowledge management in the Ministry and the questions on the variables that are used for the hypothesis testing. The study also investigates the relationship between organisational elements and the performance of knowledge transfer. Five main independent variables were identified - organisational culture, organisational structure, technology, people/human resources and political directives - and these were tested against knowledge transfer performance. The results reveal that there are two independent variables that have significant relationships to the performance of knowledge transfer. The variables are sharing culture and ICT know-how. Therefore, it is necessary for organisations to consider some of the elements that shows a relationship between the tested variables in implementing a knowledge management strategy in an organisation. However, certain variables that did not show any relationship should not be ignored totally, as they are still very important for some organisations. The study shows that knowledge management as a practice would be the most influential strategy in managing knowledge in public organisations in Malaysia in the near future. On the basis of the research findings the researcher is able to put forward a series of recommendations, particularly in formulating a knowledge management strategy that is suitable for the public organisation in Malaysia which complements the Knowledge-based Economic Master Plan that was launched by the Government.

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Husain, Shakir, und Emre Yilmaz. „The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise“. Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260559.

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The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. However, the problem with this field of study is that transfer pricing with regards to the service industry, is a rather unexplored phenomenon in which the guidelines and theories are mostly directed towards manufacturing firms. This study uses a single case study approach where ServiceCo’s organizational characteristics were analyzed in order to attain the information required to understand how ServiceCo could achieve a transfer price of its services. Furthermore, this study uses the Eccles (1983) MAP and the OECD Guidelines, as well as incorporating Porter’s (1985) value chain. This study assesses that ServiceCo, in its current state, uses a sub-optimal transfer pricing method of its services. Therefore, a change in the transfer pricing method was suggested to ServiceCo. Given the organizational characteristics of ServiceCo, the results led to the conclusion that ServiceCo could benefit from a residual analysis in the profit split method, in which an actual full cost plus mark-up compensation could be used on its routine functions, and the residual profit could be split between the entities based on the intangible assets employed, functions performed and the risks carried.

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Lopes, Jorge Manuel da Cruz Pires. „A problemática fiscal dos preços de transferência e o valor dos intangíveis“. Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11384.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A presente dissertação apresenta uma abordagem fiscal à temática dos preços de transferência dos ativos intangíveis, tipificando e caracterizando os principais aspetos em sede de Imposto sobre o Rendimento. É realizado um estudo comparado relativo aos regimes fiscais de patent box adotados por seis países da UE e à proposta de regime do UK, abordando os principais fatores fiscais de cada regime e evidenciando as suas especificidades no âmbito desta temática. Para a determinação dos termos e condições que seriam normalmente estabelecidos em situação de plena concorrência, são analisados os métodos elencados no artigo 63.º do CIRC, bem como outras metodologias de avaliação ás quais é possível recorrer. A oportunidade da criação de regimes de salvaguarda (safe harbour) no domínio dos preços de transferência, poderá constituir uma solução alternativa para Portugal relativamente à avaliação dos ativos intangíveis. Neste contexto é analisada a legislação brasileira como um exemplo da prática de safe harbour.
This paper presents an approach to the issue of tax transfer pricing of intangible assets, typifying and characterizing key aspects of tax based on Income Tax. It is carried out a comparative study on the patent box tax regimes adopted by six EU countries as well as on the proposed UK regime, addressing the main key issues of each tax regime and highlighting their specificities within this theme. For the determination of terms and conditions that would normally be established in a situation of full competition, the methods listed in Article 63.º of CIRC, are analyzed and other valuation methodologies which use can be made. The possibility of creating safeguard regimes in the area of transfer pricing, could be an alternative solution to Portugal concerning the evaluation of intangible assets. In this context, the Brazilian legislation is analyzed as an example of the practice of safe harbour.

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Bücher zum Thema "Transfer of assets to the partner"

Flume, Johannes W. Transfer of Assets and Liability. Berlin, New York: de Gruyter Recht, 2008. http://dx.doi.org/10.1515/9783899496109.

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Boos, Monica. International transfer pricing: The valuation of intangible assets. New York: Kluwer Law International, 2003.

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Tolchin, Martin. Selling our security: The erosion of America's assets. New York: Knopf, 1992.

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Cathie, Fancy, Hrsg. Maturing assets: The evolution of stock transfer housing associations. Bristol: Policy Press, 2003.

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Weiss, Adam S. The lateral lawyer: Opportunities & pitfalls for the law firm partner. Jersey City, N.J: Lateral Lawyer Publications, 2011.

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Office, Northern Ireland Audit. Irish Sport Horse Genetic Testing Unit Ltd: Transfer and disposal of assets : report. Belfast: TSO, 2008.

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Office, Northern Ireland Audit. Irish Sport Horse Genetic Testing Unit Ltd: Transfer and disposal of assets : report. Belfast: TSO, 2008.

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Office, Northern Ireland Audit. Irish Sport Horse Genetic Testing Unit Ltd: Transfer and disposal of assets : report. Belfast: TSO, 2008.

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Connecticut. Auditors of Public Accounts. Performance audit report, government-financed long-term care: Transfer of assets and field reviews. Hartford, Conn: Auditors of Public Accounts, 1998.

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American Bar Association. Solo, Small Firm and General Practice Division, Hrsg. The lateral lawyer: Opportunities and pitfalls for the law firm partner switching firms. Chicago, Illinois: American Bar Association, 2014.

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Buchteile zum Thema "Transfer of assets to the partner"

Li, Jian, und Alan Paisey. „The Intricacies of Transferring Service Assets“. In Transfer Pricing in China, 131–35. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_22.

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Blakeney, Roger N., Gary Oddou und Joyce S. Osland. „Repatriate Assets: Factors Impacting Knowledge Transfer“. In International Human Resource Management and International Assignments, 181–99. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1007/978-1-349-72883-1_9.

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Li, Jian, und Alan Paisey. „Using the Profit Split Method for Intangible Assets“. In Transfer Pricing in China, 79–81. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_9.

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Schwalba, Michael, Matthias Korn und Konstantin Müller. „Risk Transfer and Pricing of Illiquid Assets with Loan CDS“. In Credit Securitizations and Derivatives, 325–39. Chichester, UK: John Wiley & Sons Ltd, 2013. http://dx.doi.org/10.1002/9781118818503.ch16.

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Riccardi, Lorenzo. „Accounting Standards for Business Enterprises No. 23—Transfer of Financial Assets“. In China Accounting Standards, 167–75. Singapore: Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_27.

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Karl, Peter. „Das CIM-Technologie-Transfer-Zentrum Saarbrücken — Partner auf dem Weg zu CIM“. In CIM im Mittelstand, 209–18. Berlin, Heidelberg: Springer Berlin Heidelberg, 1989. http://dx.doi.org/10.1007/978-3-642-74572-0_12.

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Martius, Wolf-Dieter. „Die besondere Bedeutung des Partner-managements für den Know-how-Transfer in Franchisesystemen“. In Wissens- und Innovationsmanagement in der Franchisepraxis, 39–43. Wiesbaden: Springer Fachmedien Wiesbaden, 2015. http://dx.doi.org/10.1007/978-3-658-08986-3_4.

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Wittstruck, David, und Frank Teuteberg. „Towards a Holistic Approach for Sustainable Partner Selection in the Electrics and Electronics Industry“. In Governance and Sustainability in Information Systems. Managing the Transfer and Diffusion of IT, 45–69. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-24148-2_4.

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Suciu, Marta Christina, Christian Năsulea und Diana Năsulea. „Knowledge Decentralization in the Age of Blockchain: Developing a Knowledge-Transfer System Using Digital Assets“. In Contributions to Management Science, 261–74. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-40390-4_17.

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Coffie, Isaac, und Martin Saint. „Digitizing Physical Assets on Blockchain 2.0: A Smart Contract Approach to Land Transfer and Registry“. In Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering, 234–52. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-70572-5_15.

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Konferenzberichte zum Thema "Transfer of assets to the partner"

Dabeva, Tania, und Georgina Lukanova. „FEATURES OF CONNECTIVITY AMONG FRANCHISING NETWORKS IN HOTEL INDUSTRY“. In TOURISM AND CONNECTIVITY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/tc2020.473.

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The main thesis supported in this study is that connectivity is embedded in the hotel franchise due to its systemic nature, the number of participating levels, elements and entities, the complex relationships between them, the transfer of tangible and intangible assets, multifaceted communications of formal and informal nature and others. In this regard, the main purpose of the paper is to reveal the nature of connectivity in the hotel franchise and how it affects the functioning and development of the system. The first part of the report examines the peculiarities of the relationships between business entities in the hotel franchise. The next part presents two main concepts for connectivity management in franchising networks in the hotel industry, and at the end some conclusions and recommendations for the development of franchise partner networks are systematized.

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Parizas, Christos, Diego Pizzocaro, Alun Preece und Petros Zerfos. „Sharing smart environment assets in dynamic multi-partner scenarios“. In NOMS 2014 - 2014 IEEE/IFIP Network Operations and Management Symposium. IEEE, 2014. http://dx.doi.org/10.1109/noms.2014.6838391.

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Vertanen, Keith. „Towards Improving Predictive AAC using Crowdsourced Dialogues and Partner Context“. In ASSETS '17: The 19th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2017. http://dx.doi.org/10.1145/3132525.3134814.

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Wi Tay, Noel Nuo, Janos Botzheim, Chu Kiang Loo und Naoyuki Kubota. „Robust face recognition via transfer learning for robot partner“. In 2014 IEEE Symposium on Robotic Intelligence in Informationally Structured Space (RiiSS). IEEE, 2014. http://dx.doi.org/10.1109/riiss.2014.7009163.

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Velliangiri, S., G. Krishna Lava Kumar und P. Karthikeyan. „Unsupervised Blockchain for Safeguarding Confidential Information in Vehicle Assets Transfer“. In 2020 6th International Conference on Advanced Computing and Communication Systems (ICACCS). IEEE, 2020. http://dx.doi.org/10.1109/icaccs48705.2020.9074285.

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Schumacher, Susanne, und Ulrike Stadler-Altmann. „REFLECTIONS ON OFFERS AND USE OF DIGITAL MEDIA FOR TRANSFERRING KNOWLEDGE IN TEACHER EDUCATION“. In International Conference on Education and New Developments. inScience Press, 2021. http://dx.doi.org/10.36315/2021end075.

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Digital processing, augmented reality and virtualisation have been developed and tested in the gaming world and working environment for some time. In educational settings, media should become learning objects that arouse the interest of learners, establish a connection to their previous knowledge, and enable interactive action and self-control (cf. Göhlich & Zirfas, 2007; Sesink, 2008). In parallel with technological developments, the question of imparting knowledge methods as well as increasing learners' knowledge is consistently subject of debates on competence in higher education didactics (see Erhardt, 2010). In terms of knowledge theory, the question arises to which extent knowledge changes as a result of media processing and, not least, how students' knowledge assets build up, transfers and influence each other (see Stadler-Altmann & Keiner, 2010). In the first decade of the millennium, numerous activities introduced in higher education had been carried out related to media-based knowledge transfer and information acquisition in the context of curricular offerings, pilot events or third party financed projects with non-university cooperation partners (Iske & Meder, 2010; Gördel at al., 2018; Hofhues, Jochuma & Kohrs, 2013; Reinmann, Ebner & Schön, 2013). In this paper, concepts of media-supported teaching and learning environments in the context of the training of pedagogical professionals in South Tyrol are depicted. Didactic designs for lectures and seminars are presented and critically reflected. These two teaching formats are mainly intended for the one-level master's degree in Primary Education at the Free University of Bozen-Bolzano. The design research approach chosen for this purpose does not diminish input-output comparisons, but rather raises the question of which media-pedagogical innovations and didactic interventions can improve the existing teaching-learning situation (Fishman et al., 2013). First, the pedagogical fields of action are analysed by considering both the specific context of the given structure at university and the existing teaching-learning settings. Consequently, impulses for a didactic re-framing in the context of the methodological dimensions of control and teaching style will be discussed in the light of the current state of research.

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Wu, Xiaobo, und Xi Yang. „Partner selection of Chinese firms' in cross-boarder M&A: Perspectives from complementary assets and global value chain“. In EM). IEEE, 2010. http://dx.doi.org/10.1109/ieem.2010.5674164.

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Schwartz, Jason B. „A Revolution in Conveyor Transfer Technology: InteliFlo™ Adjustable Skirtless Transfer System“. In ASME 2007 Power Conference. ASMEDC, 2007. http://dx.doi.org/10.1115/power2007-22145.

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A difficult balance must be maintained between new asset investment costs, operating and maintenance costs, and maintaining an acceptable level of risk. Various capital investment and budget allocation strategies have been implemented to prioritize asset allocation. To maintain a competitive edge in plant operations, these sound fundamentals must also be applied to all areas of a plant, including the coal yard. By ignoring even “small” deficiencies, operations are exposed to wasted budget dollars and manpower assets and well as to potentially large risks.

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Fomunung, Ignatius, Marclyn Porter, Audrey Rorrer, Christoper Silver, Bradley Harris, Gary McDonald, Weidong Wu und Lyn Potter. „ASSETS: Building a Model to Support Transfer Students in Engineering –Work in Progress“. In 2020 IEEE Frontiers in Education Conference (FIE). IEEE, 2020. http://dx.doi.org/10.1109/fie44824.2020.9274046.

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Stearns, Lee, Leah Findlater und Jon E. Froehlich. „Applying Transfer Learning to Recognize Clothing Patterns Using a Finger-Mounted Camera“. In ASSETS '18: The 20th International ACM SIGACCESS Conference on Computers and Accessibility. New York, NY, USA: ACM, 2018. http://dx.doi.org/10.1145/3234695.3241015.

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Berichte der Organisationen zum Thema "Transfer of assets to the partner"

African Open Science Platform Part 1: Landscape Study. Academy of Science of South Africa (ASSAf), 2019. http://dx.doi.org/10.17159/assaf.2019/0047.

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This report maps the African landscape of Open Science – with a focus on Open Data as a sub-set of Open Science. Data to inform the landscape study were collected through a variety of methods, including surveys, desk research, engagement with a community of practice, networking with stakeholders, participation in conferences, case study presentations, and workshops hosted. Although the majority of African countries (35 of 54) demonstrates commitment to science through its investment in research and development (R&D), academies of science, ministries of science and technology, policies, recognition of research, and participation in the Science Granting Councils Initiative (SGCI), the following countries demonstrate the highest commitment and political willingness to invest in science: Botswana, Ethiopia, Kenya, Senegal, South Africa, Tanzania, and Uganda. In addition to existing policies in Science, Technology and Innovation (STI), the following countries have made progress towards Open Data policies: Botswana, Kenya, Madagascar, Mauritius, South Africa and Uganda. Only two African countries (Kenya and South Africa) at this stage contribute 0.8% of its GDP (Gross Domestic Product) to R&D (Research and Development), which is the closest to the AU’s (African Union’s) suggested 1%. Countries such as Lesotho and Madagascar ranked as 0%, while the R&D expenditure for 24 African countries is unknown. In addition to this, science globally has become fully dependent on stable ICT (Information and Communication Technologies) infrastructure, which includes connectivity/bandwidth, high performance computing facilities and data services. This is especially applicable since countries globally are finding themselves in the midst of the 4th Industrial Revolution (4IR), which is not only “about” data, but which “is” data. According to an article1 by Alan Marcus (2015) (Senior Director, Head of Information Technology and Telecommunications Industries, World Economic Forum), “At its core, data represents a post-industrial opportunity. Its uses have unprecedented complexity, velocity and global reach. As digital communications become ubiquitous, data will rule in a world where nearly everyone and everything is connected in real time. That will require a highly reliable, secure and available infrastructure at its core, and innovation at the edge.” Every industry is affected as part of this revolution – also science. An important component of the digital transformation is “trust” – people must be able to trust that governments and all other industries (including the science sector), adequately handle and protect their data. This requires accountability on a global level, and digital industries must embrace the change and go for a higher standard of protection. “This will reassure consumers and citizens, benefitting the whole digital economy”, says Marcus. A stable and secure information and communication technologies (ICT) infrastructure – currently provided by the National Research and Education Networks (NRENs) – is key to advance collaboration in science. The AfricaConnect2 project (AfricaConnect (2012–2014) and AfricaConnect2 (2016–2018)) through establishing connectivity between National Research and Education Networks (NRENs), is planning to roll out AfricaConnect3 by the end of 2019. The concern however is that selected African governments (with the exception of a few countries such as South Africa, Mozambique, Ethiopia and others) have low awareness of the impact the Internet has today on all societal levels, how much ICT (and the 4th Industrial Revolution) have affected research, and the added value an NREN can bring to higher education and research in addressing the respective needs, which is far more complex than simply providing connectivity. Apart from more commitment and investment in R&D, African governments – to become and remain part of the 4th Industrial Revolution – have no option other than to acknowledge and commit to the role NRENs play in advancing science towards addressing the SDG (Sustainable Development Goals). For successful collaboration and direction, it is fundamental that policies within one country are aligned with one another. Alignment on continental level is crucial for the future Pan-African African Open Science Platform to be successful. Both the HIPSSA ((Harmonization of ICT Policies in Sub-Saharan Africa)3 project and WATRA (the West Africa Telecommunications Regulators Assembly)4, have made progress towards the regulation of the telecom sector, and in particular of bottlenecks which curb the development of competition among ISPs. A study under HIPSSA identified potential bottlenecks in access at an affordable price to the international capacity of submarine cables and suggested means and tools used by regulators to remedy them. Work on the recommended measures and making them operational continues in collaboration with WATRA. In addition to sufficient bandwidth and connectivity, high-performance computing facilities and services in support of data sharing are also required. The South African National Integrated Cyberinfrastructure System5 (NICIS) has made great progress in planning and setting up a cyberinfrastructure ecosystem in support of collaborative science and data sharing. The regional Southern African Development Community6 (SADC) Cyber-infrastructure Framework provides a valuable roadmap towards high-speed Internet, developing human capacity and skills in ICT technologies, high- performance computing and more. The following countries have been identified as having high-performance computing facilities, some as a result of the Square Kilometre Array7 (SKA) partnership: Botswana, Ghana, Kenya, Madagascar, Mozambique, Mauritius, Namibia, South Africa, Tunisia, and Zambia. More and more NRENs – especially the Level 6 NRENs 8 (Algeria, Egypt, Kenya, South Africa, and recently Zambia) – are exploring offering additional services; also in support of data sharing and transfer. The following NRENs already allow for running data-intensive applications and sharing of high-end computing assets, bio-modelling and computation on high-performance/ supercomputers: KENET (Kenya), TENET (South Africa), RENU (Uganda), ZAMREN (Zambia), EUN (Egypt) and ARN (Algeria). Fifteen higher education training institutions from eight African countries (Botswana, Benin, Kenya, Nigeria, Rwanda, South Africa, Sudan, and Tanzania) have been identified as offering formal courses on data science. In addition to formal degrees, a number of international short courses have been developed and free international online courses are also available as an option to build capacity and integrate as part of curricula. The small number of higher education or research intensive institutions offering data science is however insufficient, and there is a desperate need for more training in data science. The CODATA-RDA Schools of Research Data Science aim at addressing the continental need for foundational data skills across all disciplines, along with training conducted by The Carpentries 9 programme (specifically Data Carpentry 10 ). Thus far, CODATA-RDA schools in collaboration with AOSP, integrating content from Data Carpentry, were presented in Rwanda (in 2018), and during17-29 June 2019, in Ethiopia. Awareness regarding Open Science (including Open Data) is evident through the 12 Open Science-related Open Access/Open Data/Open Science declarations and agreements endorsed or signed by African governments; 200 Open Access journals from Africa registered on the Directory of Open Access Journals (DOAJ); 174 Open Access institutional research repositories registered on openDOAR (Directory of Open Access Repositories); 33 Open Access/Open Science policies registered on ROARMAP (Registry of Open Access Repository Mandates and Policies); 24 data repositories registered with the Registry of Data Repositories (re3data.org) (although the pilot project identified 66 research data repositories); and one data repository assigned the CoreTrustSeal. Although this is a start, far more needs to be done to align African data curation and research practices with global standards. Funding to conduct research remains a challenge. African researchers mostly fund their own research, and there are little incentives for them to make their research and accompanying data sets openly accessible. Funding and peer recognition, along with an enabling research environment conducive for research, are regarded as major incentives. The landscape report concludes with a number of concerns towards sharing research data openly, as well as challenges in terms of Open Data policy, ICT infrastructure supportive of data sharing, capacity building, lack of skills, and the need for incentives. Although great progress has been made in terms of Open Science and Open Data practices, more awareness needs to be created and further advocacy efforts are required for buy-in from African governments. A federated African Open Science Platform (AOSP) will not only encourage more collaboration among researchers in addressing the SDGs, but it will also benefit the many stakeholders identified as part of the pilot phase. The time is now, for governments in Africa, to acknowledge the important role of science in general, but specifically Open Science and Open Data, through developing and aligning the relevant policies, investing in an ICT infrastructure conducive for data sharing through committing funding to making NRENs financially sustainable, incentivising open research practices by scientists, and creating opportunities for more scientists and stakeholders across all disciplines to be trained in data management.

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