Home About us Contact
|
Home About us Contact | ||
|
|
||
Next Period (next + period)
Selected AbstractsLa Chevrotière, Coopérative agro-alimentaire,ACCOUNTING PERSPECTIVES, Issue 2 2007Raymond Morissette ABSTRACT L'histoire de La Chevrotière est celle du développement d'une coopérative agricole en milieu rural québécois. Fondée en 1925, la coopérative La Chevrotière a connu une croissance contrôlée en étant à l'affût d'occasions d'affaires correspondant à son orientation de développement, pour et par le milieu agricole régional. Ses principaux secteurs d'activité étaient ceux de la machinerie agricole et de l'approvisionnement de la ferme. Par la suite, La Chevrotière a étendu ses activités aux secteurs de la production porcine, du fromage et de la transformation du lait (beurre et crème glacée). La coopérative emploie aujourd'hui 738 personnes. Le cas se déroule le 9 janvier 2006, lors d'une réunion du conseil d'administration ayant pour objet l'analyse des résultats financiers de l'exercice terminé le 31 décembre 2005, la révision du plan stratégique triennal et l'approbation du budget de fonctionnement pour le prochain exercice. C'est la première fois en dix ans que la coopérative n'a pas atteint ses objectifs financiers. De plus, les membres du conseil d'administration doivent choisir, parmi trois projets d'investissement majeurs, lequel s'arrime le mieux à leur plan stratégique triennal. Nota: Une version anglaise de ce cas ainsi que les notes d'enseignement en français et en anglais sont également disponibles. Les notes d'enseignement relatives aux cas didactiques ne sont pas publiées dans la revue mais sont mises à la disposition des abonnés qui sont membres à part entière de l'ACPC, dans une zone du site Web de l'ACPC protégée par un mot de passe. Rendez-vous à l'adresse http:www.caaa.caAccountingPerspectivesCAPCasesTeachingNotes pour pouvoir consulter ces notes. The "La Chevrotière" case tells the story of the development of a food co-operative ("Co-op") located in rural Quebec. Founded in 1925, the La Chevrotière Co-operative has enjoyed regular growth by pursuing business opportunities aligned with the Co-op's path of development - for and by means of regional agriculture. Initially, its two main sectors of activities were farm machinery and agricultural supplies. With time, La Chevrotière has extended its activities to include pork production, cheese making, and milk processing (butter and ice cream). Today, the Co-op has a staff of 738. The case unfolds on January 9, 2006, during a board of directors meeting whose purpose is to analyze the financial results of the period ended December 31, 2005; to review the three-year strategic plan; and to approve the operating budget for the next period. This is the first time in 10 years that the Co-op has not attained its financial objectives. Moreover, the members of the board of directors must take a hard look at three major investment projects and choose the one which fits in best with their three-year strategic plan. [source] Optimal search for a moving target with the option to waitNAVAL RESEARCH LOGISTICS: AN INTERNATIONAL JOURNAL, Issue 6 2009János Flesch Abstract We investigate the problem in which an agent has to find an object that moves between two locations according to a discrete Markov process (Pollock, Operat Res 18 (1970) 883,903). At every period, the agent has three options: searching left, searching right, and waiting. We assume that waiting is costless whereas searching is costly. Moreover, when the agent searches the location that contains the object, he finds it with probability 1 (i.e. there is no overlooking). Waiting can be useful because it could induce a more favorable probability distribution over the two locations next period. We find an essentially unique (nearly) optimal strategy, and prove that it is characterized by two thresholds (as conjectured by Weber, J Appl Probab 23 (1986) 708,717). We show, moreover, that it can never be optimal to search the location with the lower probability of containing the object. The latter result is far from obvious and is in clear contrast with the example in Ross (1983) for the model without waiting. © 2009 Wiley Periodicals, Inc. Naval Research Logistics 2009 [source] Effect of Weaning to Oestrus Interval and Equine Chorionic Gonadotropin on Vaginal Electrical Impedance During Peri-oestrus in SowsREPRODUCTION IN DOMESTIC ANIMALS, Issue 6 2009Contents The influence of weaning to oestrus interval, its interaction with parity and equine chorionic gonadotropin (eCG) on changes of vaginal impedance in sows after weaning was examined. The impedance measurements were carried out by a four-terminal method. Sows were monitored for oestrus via exposure to a sexually mature boar. The interval from weaning to oestrus was longer in primiparous than multiparous sows (p < 0.01). A significant negative correlation was found between the interval from weaning to oestrus and parity. Repeated measures analysis showed that the interval from weaning to oestrus and parity and their interactions had a significant effect on the vaginal impedance in peri-oestrus. The vaginal impedance during pro-oestrus gradually decreased in all groups of sows with the weaning to oestrus interval from 4 to 8 days (p < 0.05). In the subsequent period, the vaginal impedance increased and was significantly lower from 1 to 3 days after oestrus onset in sows with the weaning to oestrus interval 7,8 days than 4,6 days. Similarly, the vaginal impedance during pro-oestrus gradually decreased in all groups of sows with parity 1,5 (p < 0.01). In the next period, the vaginal impedance increased and was significantly lower from 2,3 days after oestrus onset in sows of parity 1 than parity 2,5. Repeated measures analysis showed that eCG treatment had a significant effect on the vaginal impedance in peri-oestrus. Sows treated with eCG displayed the decrease and increase of vaginal impedance due to oestrus onset earlier than untreated sows. The results indicate that the weaning to oestrus interval, its interaction with parity and eCG markedly affect the vaginal impedance in sows during peri-oestrus. [source] Cutaneous melanoma in New Zealand: 2000,2004ANZ JOURNAL OF SURGERY, Issue 5 2010Jennifer J. C. Liang Abstract Background:, In 2004, we published data on the trends in New Zealand (NZ) cutaneous melanoma (CM) for the period 1995,1999. The present report documents the trends in the next period from 2000 to 2004. Method:, Data were obtained from the New Zealand Cancer Registry by way of a computerized search of CM ICD-10 (172) codes from 2000 to 2004. Only one registration per person was made to avoid including patients with metastatic melanoma. The exclusion criteria were: incorrect or absent data; benign naevi; and melanoma in situ. Incidence rates were age standardised to the Segi world population. Results:, The total study population was 8262 patients. There was no increase found in the overall incidence rate over the time period, but men had a statistically higher overall incidence rate (P= 0.0002) and thicker CMs (P= 0.003) compared with women. This gender difference was particularly marked in those patients aged greater than 59 years. Breslow thickness increased from 0.7 to 0.8 mm. The incidence rates varied quite significantly among District Health Boards, with Taranaki having the highest rate (70.3/100 000/year) and Southland had the lowest rate (20.1/100 000). Overall, NZ had a CM incidence rate of 41.2/100 000/year). Conclusion:, The current study confirmed that NZ has the highest overall CM incidence rate in the world. Elderly men (>59 years old) have the highest risk of developing melanoma. The increase in melanoma thickness with its associated higher mortality risk is of grave concern. [source] | ||||||||||