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Coase, R. H. (1960): The Problem of Social Cost. Journal of Law and Economics.Oct., 1-44. Spanish Version: (1992): El Problema del costo social. EstudiosPúblicos. 45. Viewed 13 January 2010. http://www.cepchile.cl/dms/lang_1/doc_1363.htmlCook, A. (2009): Emission rights: From costless activity to market operations.Accounting, Organizations and Society, 34(3-4), 456-468.Coquelet, B. y Rovira, M.J. (2005): Mecanismos de Desarrollo Limpio. Guía Práctica.Madrid: Inerco, Ariño & Asociados.Elfrink, J. y Mitch, E. (2009): Accounting for Emission Allowances: An Issue in Need ofStandards. The CPA Journal. Viewed 13 January 2010. http://findarticles.com/p/articles/mi_qa5346/is_200902/ai_n31427757/?tag=content;col1Engels, A. (2009): The European Emissions Trading Scheme: An exploratory studyof how companies learn to account for carbon. Accounting, Organizations andSociety, 34(3-4), 488-498.Fernández-Cuesta, C. y Fronti, L. (2005): Los permisos de emisión de gases deefecto invernadero en la contabilidad empresarial. Armonización y gobierno dela diversidad, Madrid: AECA.Glüber, A., Nakicenovich, N. y Nordhaus, W.D. (Eds.) (2002): Technological Changeand the Environement. Resources for the Future. Washington.Jasanoff, S. y Martello, M.L. (Eds.) (2004): Earthly Politics: Local and Global inEnvironmental Governance. Cambridge: The MIT Press.KPMG (2009): KPMG International Survey of Corporate Responsibility Reporting2008. Amstelveen: KPMG.Mackenzie, D. (2009): Making things the same: Gases, emission rights and thepolitics of carbon markets. Accounting, Organizations and Society, 34(3-4),440-455Manne, A. y Richels, R. (1992): Buying Greenhouse Insurance. The Economics Costof CO2 Emission Limits. Massachusetts: Massachusetts Institute ofTechnology.McKibbin, W. y Wilcoxen, P. (2002): The Role of Economics in Climate ChangePolicy. Journal of Economics Perspectives, 16(2), 107-129.Ministerio de Medio Ambiente (2005): Guía española para la utilización de losmecanismos basados en proyectos del Protocolo de Kioto. Viewed 20 January2010. http://www.mma.es.28
Olsen, K.O. (2007): The Clean Development Mechanism’s Contributions toSustainable Development: A Review of the Literature. Climate Change.Viewed 13 January 2010. http://www.cd4cdm.org/Publications/CDM&SustainDevelop_ literature.pdfStern, N. (2006): What is the Economics of Climate Change?. World Economics,7(2), 1-10.UN (1994): United Nations Framework Convention on Climate Change. Viewed 13January 2010 http://unfccc.int/resource/docs/convkp/conveng.pdfUN (1998): Kyoto Protocol to the United Nations Framework Convention on ClimateChange. Viewed 13 January 2010. http://unfccc.int/resource/docs/ convkp/convsp.pdfUN (2007), Guidebook to Financing CDM Projects, UNEP and EcoSecurities,Dinamarca. Viewed 13 January 2010. http://www.cd4cdm.org/Publications/FinanceCDMprojects Guidebook.pdf.UNFCCC (2010): CDM Statistics. Viewed 13 January 2010. http://cdm.unfccc.int.UNEP (2007): Guidebook to Financing CDM Projects. Denmark: EcoSecurities BV &UNEP.29
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A DESCRIPTIVE ANALYSIS OF CHANGES I
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ABSTRACTThe Financial Accounting St
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Restricted stock grants provide man
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December 15, 2002, i.e. for compani
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Semerdzhian (2004) found that certa
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Sample selection for Empirical test
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y changing the selection method to
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TABLE 2Number of Equity Compensatio
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TABLE 4 (A) Changes to the Equity C
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awarding stock options to employees
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REFERENCESBarron, John M. and Glen
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Análisis Comprensivo de la Inciden
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pagar el impuesto anualmente, sólo
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Ingresos por bebidas alcohólicas 1
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primarias y secundarias de informac
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y una variable continua que denota
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-0.015334 0.154764 -0.099081-0.0049
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considera , continuando con y final
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existen factores con significación
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disminuye en 26.9% si el bien inmue
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REFERENCIAS BIBLIOGRÁFICASAaron, H
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7TH Quest Conference for Global Com
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Las crisis económicas se presentan
Page 52 and 53: ancos aportaban al sistema (Marcus
Page 54 and 55: Objetivos de InvestigaciónEl riesg
Page 56 and 57: MetodologíaPara llevar a cabo las
Page 58 and 59: Análisis de DatosLa variable depen
Page 60 and 61: determinar si el riesgo del banco e
Page 62 and 63: Tabla 5. Medidas estadísticas de r
Page 64 and 65: La reducción gradual de la proporc
Page 66 and 67: ResultadosDespués de aplicar las r
Page 68 and 69: Modelo 1: MCO, usando las observaci
Page 70 and 71: y VEVI son variables en donde los c
Page 72 and 73: ConclusionesLos ratios financieros
Page 74 and 75: Kane, E.J., 1995. “Three Paradigm
Page 76 and 77: • ABSTRACTReducing emissions of g
Page 78 and 79: Obtención por la empresadesde la m
Page 80 and 81: señala que es necesario revisar y
Page 82 and 83: La secuencia de una inversión en D
Page 84 and 85: de información públicaElaboració
Page 86 and 87: EntidadOperacionalDesignadaAnálisi
Page 88 and 89: d) La necesidad o no de acudir a un
Page 90 and 91: Una vez calculadas las unidades de
Page 92 and 93: c) Agilizan la coordinación y comu
Page 94 and 95: El estudio de la viabilidad legal d
Page 96 and 97: y análisis de sensibilidad elabora
Page 98 and 99: casos, los análisis convencionales
Page 100 and 101: VII. CONCLUSIONESLos proyectos de d
Page 104 and 105: IMPACT OF US HACCP REGULATION ON EX
Page 106 and 107: TABLE OF CONTENTSABSTRACT .........
Page 108 and 109: 1. INTRODUCTIONThere has been a not
Page 110 and 111: The potential positive impact remai
Page 112 and 113: where because of their content and
Page 114 and 115: Figure 1 Effect of Standards on wil
Page 116 and 117: Where; F ij is the attractive force
Page 118 and 119: That is, I is a cumulative comparis
Page 120 and 121: of food businesses and transportati
Page 122 and 123: 2.3 Microbiological CriteriaUS stan
Page 124 and 125: magnitude and direction of the impa
Page 126 and 127: Fish Consumption2001). There may al
Page 128 and 129: have had a negative impact on expor
Page 130 and 131: Hufbauer, G, Kotschwar, B, & Wilson
Page 132 and 133: 8. APPENDICESAppendix 1- US and EU
Page 134 and 135: Muscle meat of swordfish 0.1Crustac
Page 136 and 137: Benchmarking for International Comp
Page 138 and 139: IntroductionThere is little doubt t
Page 140 and 141: and, the strategy, structure and ri
Page 142 and 143: Source: Cho, D-A & Moon, H-C (2006)
Page 144 and 145: For competitiveness analysis, the I
Page 146 and 147: anking were drawn exclusively from
Page 148 and 149: Land area measured in 000’ hectar
Page 150 and 151: the GDP, increase the export of loc
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Local supplier quantity- Survey Dat
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counterparts. The quality of manage
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Productivity -Manufacturing: % of G
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HDI- ScoreSource: UNDP Human Develo
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Jamaica, unfortunately have had a l
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productivity. The implication for s
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Factores que Influyen en el Consumi
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IntroducciónEn los últimos veinte
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Aunque el impacto positivo de las i
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En la literatura actual relacionada
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ofrece un vivo ejemplo de arraigo a
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Sin embargo, ni en la clasificació
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Análisis de DatosLos resultados de
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En relación a los patrones de cons
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justa a los artistas. Además, poco
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Así, se refuerza que la edad es un
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precio razonable para un disco comp
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ConclusionesLos objetivos de este a
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Matos, N. 2007. La conducta de comp
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ESTUDIO CUBA PRSOBRE LOS AUTORESFÉ
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ESTUDIO CUBA PRINTRODUCCIONImportan
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ESTUDIO CUBA PREl 72.3% de la pobla
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ESTUDIO CUBA PREl puerto más impor
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ESTUDIO CUBA PRTabla 3. Principales
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ESTUDIO CUBA PRplantas generadores
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ESTUDIO CUBA PRLa continua desvalor
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ESTUDIO CUBA PROPORTUNIDADES SECTOR
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ESTUDIO CUBA PR5. Banco Financiero
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ESTUDIO CUBA PR2. Banca hipotecaria
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ESTUDIO CUBA PRLas aplicaciones de
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ESTUDIO CUBA PRtres pisos necesitan
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ESTUDIO CUBA PRIndustria de Aliment
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ESTUDIO CUBA PRcongeladaCamarón en
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ESTUDIO CUBA PRDextrana ND 450,000
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ESTUDIO CUBA PRLa industria se cara
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ESTUDIO CUBA PRLa industria de conf
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ESTUDIO CUBA PRcubanos dominan otro
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ESTUDIO CUBA PR5. Colaboración en
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ESTUDIO CUBA PRreportando 2.3 millo
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ESTUDIO CUBA PR3. Posee 4,347 milla
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ESTUDIO CUBA PRprohibido para ellos
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ESTUDIO CUBA PRTabla 13. Región Or
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ESTUDIO CUBA PREl Oriente cubano pu
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ESTUDIO CUBA PR5. En concreto y bas
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ESTUDIO CUBA PRMinisterio de la Ind
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2PERFIL DEL EGRESADO DE LOS PROGRAM
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4competencias que fundamenten los c
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6Este proyecto, meritorio en muchas
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8profesional sino, más generalment
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10METODOLOGIAInstrumentoEste estudi
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12Factor PrincipalPoco más de la t
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14Este factor resalta la orientaci
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16Las premisas secundarias reflejan
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18problemas concretos y en menor me
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20del total de premisas presentadas
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22Pareceria que de alguna manera vi
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24Conocimiento Concreto, Integridad
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26DISCUSION DE RESULTADOSLos result
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28mención aparte. Las premisas rel
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30de lo que otros estudios habían
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Porter, L. W. & McKibbin, L. E., (1
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AbstractIn any enterprise, it is de
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efore his people could do their bes
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George called Frank into his office
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well liked and respected throughout
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George was devastated, as anyone wo
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since the time she herself had firs
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they would be ready to accept the n
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The others, unfortunately, were not
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adjusting the machine, which skewed
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The workers were handpicked and hig
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To make this run chart into a contr
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In this case, there is a data point
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It should be obvious by now that se
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In real life systems, do we sometim
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The governance of our businesses, s
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Competitive priorities of high and
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Deshmukh, 2001, pp. 884) that manuf
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within the production process helps
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Figure 2: Descriptive statistics of
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Table 2: Division of the sample acc
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Figure 4: Rise and fall in producti
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same is true for middle performers
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Figure 9: The difference in usage o
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performance measures, then one shou
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Flynn, B.B., Flynn, E.J. (2004),
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El Efecto del País de Origen en la
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IntroducciónEl desarrollo de estra
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estructuras que son desarrollados p
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H1: El efecto del país de origen e
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un vinculo patriótico hacia una na
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no patrióticos, los productos extr
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actitudes hacia la guerra. Mientras
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por Internet. La muestra final fue
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los menos etnocentristas, patriotas
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para Puerto Rico (.573), España (.
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(2003) quienes señalan que el impa
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de Mooij, M. (2004) Consumer Behavi
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Marin, C.E. & Miquel, S. (1997). Ev
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Tabla 1Promedio en los niveles de E
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Tabla 4Análisis de Correlación de
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Education as strategy for global co
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IntroductionStudies conducted over
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entrepreneurship as any attempt to
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expectation entrepreneurial activit
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ased on their personal experiences
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collection, a decision was made to
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those relevant concepts and to be m
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Table 1: Examples of Opportunities
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and entrepreneurial issues as a key
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the entrepreneurial functions tend
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ReferencesAcs, Z. B. (2009). The Kn
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Hofstede, G. (1980). Culture's Cons
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UNIVERSIDAD DE PUERTO RICORECINTO D
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1. INTRODUCCIÓNLa estandarización
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imponen a las dos partes obligacion
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Para ilustrar las razones de sus du
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A la vista de esta situación y tra
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egistros que genera son comparables
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Por ejemplo, los aseguradores de ri
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La evaluación del impacto ambienta
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A la vista de los datos anteriores,
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Por otra parte del total de proyect
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características de la flora y la f
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Así por ejemplo, según se refleja
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proyectos suponen una disminución
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Direción General de Protección Ci
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Unión Europea 2000 a, Data for sho
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La Competitividad Internacional de
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vertiginosamente. De ahí la pertin
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más económicos va a ser convenien
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Del 1987 al 2002 los datos de expor
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Fuente: Porter, Michael E. (1990) L
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1987 - 2005Fuente: Cómputos de la
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productividad, lo cual requeriría
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Tabla 2: Industrias Competitivas en
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VIII.AnálisisPuerto Rico ha tenido
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En el 1987 existían diversos incen
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Puerto Rico, además, cuenta con ec
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En sectores industriales relacionad
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de esta industria ha sido su perita
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Un socio importante de las industri
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IX.ConclusionesPuerto Rico cada dí
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Consejo de Educación Superior. (ma
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Vega-Rosado, L. L. (2005). “La Co
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Are Domestic and International Food
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usiness f ormat f ranch is in g 3 ,
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T he l iterature review i n cluded
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H 2B: O lder f ranch iso r s ’ (
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f inancial perf ormance repre senta
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d is cussin g choice of Law/Venue.
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poorly in any of our 14 points pre
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s cheme had a total of 1 4 quest io
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V a r i a b l eO p t i o n sN a t i
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O ve ra ll, we a re of the opin ion
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H y p o t h e s i s C h i - S q u a
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ConclusionsA cco rd in g to the r e
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F edera l T ra de C ommission. 2009
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Cultural Impact on Management Style
Page 472 and 473:
Page 474 and 475:
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Page 482 and 483:
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Page 488 and 489:
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IntroductionCaribbean governments a
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other Caribbean authors, commentato
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while at the same time, enabling th
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invited to reject the EPAs and cont
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CEO of Barbados Private Sector Trad
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Fourth, after obtaining the respons
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process. In that connection, CARICO
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of CARICOM, except Guyana, opted to
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[7] Caribbean Regional Negotiating
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IntroducciónLos negocios internaci
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categorías específicas de ropa y
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miles de millones, sobrepasando las
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Comportamiento de las Exportaciones
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En esta misma tabla se puede notar
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Los países de Centroamérica: Hond
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mexicana de capitalizar éxitos e i
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Las cantidades de países más impo
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Los subcapítulos del cuadro anteri
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Por estas cifras y su alta particip
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de entre los 20 países exportadore
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Blázquez-Lidoy, Jorge, Javier Rodr
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United States International Trade C
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Tabla # 4:RELACIÓN DEL 70% DE SUB
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Keywords: stimulus, incentives, tra
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This study presents the first known
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education groups and is deeper for
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Many factors have contributed to th
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Organizational ecology theory deals
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showed no effect overall. Overall,
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difficulties arose while gathering
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Related to the prerequisite of taki
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attempt is done to measure in real
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ConclusionSection 5. Conclusion and
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Workforce Investment Act (WIA), als
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Birch, D. (1981) “Who Creates Job
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Sharma Ravi Teja, (2010), Happy New
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i) Own _____________ii) Provided un
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EL NEGOCIO DE INTERCAMBIO (BARTER)E
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Quest conference, UPR 3N uestra, a
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Quest conference, UPR 5pája ro s r
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Quest conference, UPR 7D esd e u n
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Quest conference, UPR 9de un m i ll
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Quest conference, UPR 11T abla 2: p
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Quest conference, UPR 13C on la com
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Quest conference, UPR 15ve z sea m
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Quest conference, UPR 17R e fere nc
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La Espiritualidad En El Lugar De Tr
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(Mitroff, 2003). Las personas no s
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individual será orientado hacia un
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las razones adecuadas, aunque esto
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piensa cooperativamente y/o altruis
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información sobre el tipo de organ
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ResultadosA continuación se presen
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Tabla 3 Definición de Espiritualid
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La religión es una expresión de l
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espeto, confidencialidad, compañer
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comunión espiritual con Dios, Papa
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mañanas oramos juntos. Una media h
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Cuando se les preguntó si conocía
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Las opiniones en cuanto a la tolera
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De acuerdo a Mitroff y Denton (1999
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BibliografíaAnonymous. 2001. “HR
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Ortiz González, L. Mayo 2002. “L
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2EL RAZONAMIENTO BIOETICO Y LA ORIE
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4acumulada al momento es contradict
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6de sus artículos. Desde entonces,
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8Todos los principios generales tie
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10grupos de interés de que las emp
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12obligaciones hacia diversos grupo
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14preguntas III a la VI se determin
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16indicativo de que los participant
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18El cuarto factor está compuesto
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20dimensiones económicas, aunque i
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22desacuerdo sugiriendo que los par
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24Tabla 8 - Correlaciones y Coefici
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26Las características más importa
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28le otorgan más importancia a la
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30Tabla 11 - Diferencias debido al
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32prioritariamente al cumplimiento
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34responsables por su sensibilidad
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O'Neill, H. M., C. B. Saunders and
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AbstractCorporate Social Responsibi
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Most of the literature mentions som
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profits. It has become an open syst
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Regarding private sector, independe
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Mexico where evidence was found of
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BrazilThe Latin American giant occu
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Motivations for CSR in BrazilThe Et
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are maintained in Latin America, wh
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among key stakeholders. Firms in se
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ReferencesAaronson, Susan A. & Reev
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Destrezas de Importancia en el Mane
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Porter (1985) describe a la ventaja
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puede concluir, que el sector de la
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H 3oH 4oNo existen diferencias en l
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4- Estilo de comunicación.5- Estab
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Destrezas técnicasDeterminar los o
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Destrezas organizacionales 3.94Esta
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Comparación de destrezasDestrezaMe
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3, se presenta una comparación ent
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Mediana de destrezasDestreza0-4 añ
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Estilo de comunicaciónEstablecimie
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Mediana de destrezasSinDestrezaCon
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Gerencia estratégicaLiderazgo del
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su empresa. Sin embargo, en el caso
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Lastrina, C. (2004). Strategic proj
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2AbstractThe objective of this pape
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42008). All three dimensions - envi
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6Sustainability reporting under pri
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8which social responsibility improv
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10Empirical Data Sources and Data S
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12Besides AGP, there are 15 additio
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14total debt to equity (TDE) - or l
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16The evidence generally suggests t
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18McPeak, C & Tooley, N 2008, „Do
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20Table 2Effect of Adherence to Glo
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28Appendix BFigure 1. Residuals for
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Information Content of Pension Plan
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A severely underfunded pension plan
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The studies mentioned above find co
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proxies seem to have helped explain
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contributions, less benefits paid.
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eturns on different factors, includ
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19801982198419861988199019921994199
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the first portfolio have on average
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Table 3Descriptive StatisticsLong-T
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Table 4Time-Series Regressions Resu
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Table 6Time-Series Regressions Resu
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Table 8Three Factor ModelLong-Term
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most levered firms in portfolio for
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Table 11LTDR Portfolios Characteris
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The results suggest that investors
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Leland , H. E., and Pyle, D. H., (1
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AN ECONOMIC DEVELOPMENT PARADOX:THE
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INTRODUCTIONThis paper analyzes how
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of local agents and explore their r
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networks of agents interacting in s
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Knowledge ecology, and its related
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entities, academic institutions, ve
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Data AnalysisWe collected and analy
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2. Social networks in the biotechno
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Northeast Ohio region.A top officia
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FIGURE 2:Finding 1.3: Networks amon
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FIGURE 3:Finding 2: Social Networks
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FIGURE 4:Finding 2.1: Financial Sup
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Finding 3.2 - Embedded knowledge pr
Page 796 and 797:
development strategy of attracting
Page 798 and 799:
examples of complex exchanges and c
Page 800 and 801:
FIGURE 7:Revised Conceptual ModelRe
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compromised by the effects of time
Page 804 and 805:
Braunerhjelm, P., & Feldman, M. 200
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Huggins, R. 2008. Regional Competit
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Schumpeter, J. 1939. Business cycle
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ABSTRACTThis paper employs gravity
Page 812 and 813:
LIST OF APPENDICESAppendix 1- Resul
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Other factors influencing the incre
Page 816 and 817:
level of protection afforded by the
Page 818 and 819:
In addition to compliance costs, fi
Page 820 and 821:
4. METHODOLOGICAL APPROACHThe gravi
Page 822 and 823:
Ln Dist it/jt is the Natural log of
Page 824 and 825:
5. EMPIRICAL ANALYSIS5.1 Summary of
Page 826 and 827:
For the US model, the elasticity of
Page 828 and 829:
Fish ConsumptionFish ConsumptionFis
Page 830 and 831:
econometric studies and may be link
Page 832 and 833:
elasticity of demand for F&V is gre
Page 834 and 835:
Bank 2005). However, they face a ga
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April 23, 2007http://muse.jhu.edu/j
Page 838 and 839:
http://wwwsoc.nii.ac.jp/jsie/Annual
Page 840 and 841:
Appendix 2- Results of Estimation F
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2. CODEX General Standard for Food
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Table of ContentsAbstract .........
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IntroductionWe can ask ourselves: W
Page 848 and 849:
Marketing thought has gone through
Page 850 and 851:
companies to re-examine their marke
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Cultural EnvironmentCulture Defined
Page 854 and 855:
Context is the background against w
Page 856 and 857:
Even the though puertorrican art is
Page 858 and 859:
In 2003 The National Arts Marketing
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ConclusionThe marketing orientation
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ReferencesAlexander, R. S. 1962. Ma
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IMPACTO DE FACEBOOK Y OTRAS REDES D
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Impacto de Facebook y otras redes d
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II. ¿Qué son Sitios de Redes de C
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preguntamos, ¿puede un patrono leg
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(Enmienda a la Ley 100)ser victima
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contactos con el estado: otorgamien
Page 877 and 878:
“If a social networking site is u
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abogados de ambos bandos posicionan
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humanos. 29 Estando involucrada una
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empleado en el portal cibernético,
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