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Aggregate Number (aggregate + number)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting50%

Selected Abstracts

Evidence on the Incremental Information Contained in the Components of Restructuring Charges

JOURNAL OF BUSINESS FINANCE & ACCOUNTING, Issue 5-6 2002
Thomas J. Lopez
Among the new disclosures required by EITF 94,3 is the requirement that firms disclose the nature and amounts of the material components of a restructuring charge. The objective of this paper is to assess whether these components provide information to financial statement users beyond that contained in the aggregate charge. The evidence is consistent with the decomposition of the charge providing incremental information that would be lost if only the aggregate number is reported. The results also appear to suggest that analysts interpret restructurings as bad news and that inventory writedowns and employee terminations are interpreted as the most negative restructuring components. [source]

Fabrication of Diverse Microcapsule Arrays of High Density and Good Stability

MACROMOLECULAR RAPID COMMUNICATIONS, Issue 12 2010
Jie Yang
Abstract Microcapsule arrays attract a lot of interest due to their potential applications in sensing technology. A strategy for fabricating diverse microcapsule arrays through covalent linking is reported here. The self-assembly of microcapsules was directed by using a poly(allylamine hydrochloride) (PAH)-patterned template, which was created via microcontact printing. The microcapsules with PAH as the outermost layer were treated with glutaraldehyde and then covalently immobilized on the PAH regions, resulting in ordered microcapsule arrays. The arrays had a high density of capsules and the aggregate number in a pattern could be well controlled by adjusting the area of the PAH pattern. A single microcapsule array could be obtained if the diameter of the PAH region was smaller than that of the microcapsules. These covalently assembled arrays could survive through successive incubation in solutions of high ionic strength and extreme pHs. Such good stability ensures further treatments, such as chemical reactions and loading of functional substances. [source]

Changes in the Usage of Enterprise Funds by Large City Governments

PUBLIC BUDGETING AND FINANCE, Issue 2 2000
Beverly S. Bunch
Using a nationwide sample of large cities, this article analyzes changes in the use of enterprise funds during the past decade. The major findings are that (1) the aggregate number of enterprise funds increased, with the largest increases occurring in solid waste and drainage; (2) part of the increase was offset by the elimination of some enterprise funds, particularly in the area of recreational services; (3) 60 percent of the cities experienced one or more changes in the types of enterprise funds they used; (4) the revenues associated with most types of enterprise funds have increased at a faster rate than general fund revenues; and (5) some cities are using alternative fiscal structures (e.g., special revenue funds and discrete component units) to account for services that are reported as enterprise funds in other cities. A continuum of fiscal structures is presented as a framework for addressing why cities might choose one structure over another and what the possible implications of a particular fiscal structure might be. [source]

Global geographies of innovation diffusion: the case of the Australian cattle industry

THE GEOGRAPHICAL JOURNAL, Issue 1 2010
MATTHEW TONTS
The geographies and histories of the introduction of cattle breeds to Australia in the period since white settlement are documented as an example of the diffusion of agricultural innovations. Three phases of development are identified: a colonial expansion phase from the late eighteenth to the early twentieth century during which a number of primarily British cattle breeds were imported by the colonial settlers; an innovative phase in the mid twentieth century when both governments and private interests sought to produce or import new breeds deemed to be better adapted to Australian environments; and a multifunctional phase in recent decades. In this final phase, government deregulation and new technologies, such as the long distance transport of genetic packages, have facilitated the importation and development of many new cattle breeds in Australia. While this has produced a significant rise in the total number of breeds represented nationally, many recent and historic breeds currently exhibit extremely small numbers and a few generally well-established breeds such as Holstein, Hereford and Angus still dominate the national herd. This study of changing breed types and introductions provides some evidence of post-productivism and of a multifunctional transition in that several cattle breeds favoured by hobby farmers and boutique breeders are now represented, but the aggregate numbers for these breeds remain small and the numbers for several of the traditional (or colonial) breeds are currently in decline. Overall, it is apparent that Australia's cattle industry retains a strongly productivist ethos and that, particularly given the country's very great environmental variation, its levels of breed diversity remain low. [source]