Spain: An Outsider's View from Within

1992 ◽  
Vol 44 ◽  
pp. 401-496
Author(s):  
D. Paul ◽  
R. B. Simler
Keyword(s):  
Joint Venture ◽  
The Other ◽  
Health Insurer ◽  
Years Of Experience ◽  
Spanish Health

We both started working in Spain at the end of 1991: one of us in a joint venture life company between a Spanish health insurer and a U.K. life office, and the other in an international actuarial consultancy.At the time of writing this paper we can only claim in the region of “4 man years” of experience of Spain. Therefore we do not pretend to offer an authoritative view of Spanish insurance or pensions, or of its actuarial profession. Clearly such a text would be better prepared by Spanish actuaries, or other long-standing practitioners of the Spanish market.

scholarly journals The Fiduciary Duties of Joint Venture Parties – When do They Arise and What Do They Comprise?

2011 ◽  
Vol 42 (1) ◽  
pp. 117 ◽  
Author(s):  
Jane Knowler ◽  
Charles Rickett
Keyword(s):  
Joint Ventures ◽  
Joint Venture ◽  
Case Law ◽  
The Other ◽  
Common Goal ◽  
Fiduciary Duties ◽  
Fiduciary Obligations ◽  
Australian Case

Joint Ventures are often used by parties in commercial enterprises where parties seek to achieve a common goal. One issue which is increasingly contentious is the extent to which, if any, joint venture parties owe each other fiduciary obligations. This paper refutes, as a dangerous heresy, the idea that joint venture relationships are discrete legal relationships that are inherently fiduciary in nature. The majority of self-styled "joint ventures" are, invariably, nothing more in legal terms than contracts. If parties are going to be bound by fiduciary duties, over and above the contractual duties they owe each other, this will only be so by virtue of the particular arrangement they have entered into which, on a thorough examination of the facts, is found to require each party to give unstinting loyalty to the other. Recent Australian case law bears this out.

scholarly journals Comparative Health Analysis of the National Bank, Joint Venture Banks and Foreign Banks in Indonesia

2020 ◽  
Author(s):  
Dudi Rudianto
Keyword(s):  
Joint Venture ◽  
Capital Adequacy ◽  
The Other ◽  
Foreign Banks ◽  
Return On Assets ◽  
A Value ◽  
Capital Adequacy Ratio ◽  
Bargaining Position ◽  
National Bank

The Risk-Based Bank Rating approach (RBBR) is used to determine the health of banks in Indonesia, both for national banks, joint venture banks and foreign banks. This approach uses five (5) proxies, i.e. Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Return on Assets (ROA), Net Interesr Margin (NIM), and the Capital Adequacy Ratio (CAR). The overall result of the 5 (five) variables studied show that national banks are healthier than the other two types of banks, namely venture banks and foreign banks, because the national bank has a value beyond the provisions of Bank Indonesia. The partial variable LDR consistently varies significantly between national banks, joint venture banks and foreign banks. The LDR of joint venture banks and foreign banks is higher than the national bank. These conditions indicate that the bargaining position of joint venture banks and foreign banks in serving the needs of public borrowing is much higher than the national bank, which results in increasing the ability of both types of banks in generating profit. Simultaneously throughout the study variables was significantly different among the national banks, joint venture banks and foreign banks..  

GETTING VALUE OUT OF NON-OPERATOR AUDITS

1995 ◽  
Vol 35 (1) ◽  
pp. 737
Author(s):  
A. Ikin
Keyword(s):  
Joint Venture ◽  
The Other ◽  
Normal Part ◽  
The Relationship

The conduct of non-operator audits is a fundamental safeguard built into most joint venture agreements. The conduct of such audits should be regarded as a normal part of managing the relationship between the operator and the other parties to the joint venture, and should, where possible, be undertaken by the joint venture participants' own finance staff rather than abdicated to third parties.The audits should be expedited in a professional manner and cause the operator the least disruption.The purpose of audits should be to confirm trust in the operator. Accordingly, they should focus on the operator's systems and procedures for ensuring compliance with the JOA.

scholarly journals Assessing Distance- Education services for students with Learning difficulties during the Corona pandemic

2021 ◽  
Vol 16 (5) ◽  
pp. 2100-2114
Author(s):  
Abdallatif Khalaf Sliman Al-Ramamneh
Keyword(s):  
Distance Education ◽  
Learning Disabilities ◽  
Learning Difficulties ◽  
The Other ◽  
Years Of Experience ◽  
Students With Learning Disabilities ◽  
Education Services ◽  
Educational Qualification ◽  
Academic Qualification

This study aimed to assess the distance-education services provided to students with learning difficulties during the Coronavirus pandemic. To achieve the objectives of the study, the researcher built two scales to assess distance education services that are offered to students with learning difficulties; one is from the teachers’ viewpoint and the other is from the parent's perspective. The findings showed that the degree of assessment of distance education services for students with learning difficulties during the Corona pandemic was moderate at the overall level among teachers and low among parents. There were no statistically significant differences in the teachers’ responses attributed to the variables: gender, academic qualification, and years of experience. Moeover, there were no statistically significant differences in parents’ responses attributed to the variables: the child's gender, the educational qualification of the parents and the child's age.    Keywords: Corona pandemic, students with learning disabilities, distance education.

scholarly journals Public service media and culture: music and film co-productions in Portugal and Brazil

2016 ◽  
Vol 30 ◽  
pp. 387-404
Author(s):  
Teresa Costa Alves ◽  
Flávia Rocha ◽  
Pedro Portela ◽  
Dácia Ibiapina
Keyword(s):  
Absorptive Capacity ◽  
Public Service ◽  
Joint Venture ◽  
Strong Support ◽  
The Other ◽  
Cultural Industries ◽  
Public Radio ◽  
Cultural Products ◽  
International Distribution ◽  
Research Questions

This article aims at analyzing the Portuguese-Brazilian co-productions in film and music, as expressions of a multicultural cross-mapping between the two countries. Starting from the idea that there is greater structural concern regarding culture in public service media, we will be looking at both Portuguese and Brazilian cultural industries and their involvement in public radio and TV. We will take into account the fact that Brazil is characterized by vibrant, broad and massive cultural, and its international distribution capacity is much deeper than the other Portuguese speaking countries. Brazil is exporting much of its music and films to Portugal, which in recent years has found a strong support by the young adult audience. The Portuguese public radio has demonstrated considerable absorptive capacity of Brazilian musical products and Portuguese public TV has grouped with Brazilian production companies and TV channels in order to co-produce films together. Does this joint venture stimulate cultural industries in music and cinema in Portugal and Brazil? Does it increase the number of cultural products that circulate between the two countries? And does it help to intensify a dialogue between them? These research questions will trigger a few clues to understand this cultural bilateral topic.

scholarly journals Teaching Competencies for Arabic Schools Kindergarten Teachers in China.

2018 ◽  
pp. 834-841
Author(s):  
Abdo Hasan AL-Qadri ◽  
Zhao Wei ◽  
Mohammad Hamad Al-khresheh ◽  
Xiaoduan Chen ◽  
Ali Usman Hali
Keyword(s):  
Kindergarten Teachers ◽  
The Other ◽  
Years Of Experience ◽  
Psychological Growth ◽  
Social Emotional ◽  
Teaching Competencies ◽  
Other Hand ◽  
Academic Qualification ◽  
The One

Due to the importance and special nature of kindergarten stage on children’s cognitive, social, emotional and psychological growth, this study aimed at identifying the main teaching competencies required for kindergarten teachers in China. To achieve this objective, an observation card was applied on a group of 41 teachers from different kindergartens. The findings of the study suggested, firstly, that the levels of teaching competencies might be divided into five levels. This classification might be attributed to the variables of the study; namely, specialization, qualification and teaching years of experience. Secondly, the findings also revealed that, on the one hand, there were statistically significant differences according to the variable of specialization and the years of experience. On the other hand, no significant differences were found due to the variable of academic qualification. On the basis of these findings, a group of recommendations were put forward.

Allergy in Childhood

PEDIATRICS ◽  
1956 ◽  
Vol 18 (4) ◽  
pp. 687-687
Author(s):  
WILLIAM C. DEAMER
Keyword(s):  
Allergic Rhinitis ◽  
Contact Dermatitis ◽  
The Other ◽  
Years Of Experience ◽  
Practical Management ◽  
Allergic Disorders

Most pediatricians will find this book, written by one with many years of experience in allergy, to be of helpful and practical aid in the management of allergic children. It gives, in great detail, information on the diagnosis and practical management of the most common allergic disorders: asthma, eczema and contact dermatitis, allergic rhinitis, and pollinosis. Practically all of the other proven or suspected manifestations of allergy are also commented upon in one or another of its 67 chapters.

Pendapatan Komprehensif Lain Perusahaan Sektor Aneka Industri di Indonesia

2017 ◽  
Vol 4 (02) ◽  
pp. 258-273
Author(s):  
Muhammad Kurniawan
Keyword(s):  
Foreign Exchange ◽  
Financial Reporting ◽  
Joint Venture ◽  
Jel Classification ◽  
Employee Benefits ◽  
The Other ◽  
Financial Instruments ◽  
Research Subjects ◽  
Comprehensive Income ◽  
Other Comprehensive Income

ABSTRACT The purpose of this study was conducted to investigate how the implementation of the presentation of other comprehensive income after the implementation of the International Financial Reporting Standards. Research subjects are various industry sectors. Other comprehensive income components tested are foreign exchange differences, employee benefits, available financial instruments sold, hedges, asset revaluation, associations and venture. The research object is 42 company data of miscellaneous industry sector. The data analysis method used is cross-tabulation and test of Cramer-V difference. The results of the study conclude that the other components of comprehensive income that are presented differently in the research subjects are foreign exchange differences, available financial instruments for sale, hedging, asset revaluation and association. While the other comprehensive component of the presented income is no different is the employee benefits and joint venture. ABSTRAK Pujuan penelitian ini dilakukan untuk menginvestigasi bagaimana implementasi penyajian other comprehensive income setelah penerapan International Financial Reporting Standars. Subyek penelitian adalah sector aneka industry. Komponen penghasilan komprehensif lain yang diuji adalah selisih kurs, imbalan kerja, instrument keuangan yang tersedia dijual, lindung nilai, revaluasi aset, asosiasi, dan ventura. Obyek penelitian adalah 42 data perusahaan perusahaan sector aneka industry. Metode analisis data yang digunakan adalah tabulasi silang dan uji beda Cramer-V. Hasil penelitian menyimpulkan bahwa komponen penghasilan komprehensif lain yang tersaji berbeda pada subyek penelitian adalah selisih kurs, instrument keuangan yang tersedia dijual, hedging, revaluasi aset dan asosiasi. Sedangkan komponen penghasilan komprehensif lain yang tersaji tidak berbeda adalah imbalan kerja dan ventura bersama. JEL Classification: M41, M16, E42

On the transfer of visdout to the cerebrospinal fluid in the treatment of syphilis in connection with the doctrine of the blood-brain barrier

1930 ◽  
Vol 26 (7) ◽  
pp. 114-118
Author(s):  
G. G. Kondratyev
Keyword(s):  
Cerebrospinal Fluid ◽  
Blood Brain Barrier ◽  
Nervous Tissue ◽  
Joint Venture ◽  
The Other ◽  
Brain Barrier ◽  
Special Mechanism ◽  
Blood Brain ◽  
Harmful Substances ◽  
The One

On the basis of numerous studies, it has been established that some substances introduced into the blood are easily detected in the cerebrospinal fluid and nervous tissue, while others circulating in the blood, even in very significant quantities, do not appear in them under normal conditions. On the contrary, all substances introduced into the joint venture. m., very quickly appear in the blood. This circumstance indicates that between the blood on the one hand, cn. m. f. and nervous tissue on the other hand, apparently, there is a special mechanism of a protective nature, which is able to make a choice between the substances circulating in the blood, selectively passing some and delaying others, and also quickly removing all harmful substances from the joint venture. m f., the so-called. blood-brain barrier (Stern, Gautier).

Toward A Comprehensive Model of International Joint Venture Learning

2017 ◽  
pp. 51-64
Author(s):  
Anh Phan Thi Thuc
Keyword(s):  
Absorptive Capacity ◽  
Joint Venture ◽  
The Other ◽  
International Joint Venture ◽  
Comprehensive Model ◽  
Four Dimensions ◽  
International Joint

Based on alliance learning, absorptive capacity, and trust literature, this study proposed a comprehensive model linking International Joint Venture (IJV) learning and its determinants. The model takes into account the multi-dimensionality of absorptive capacity and trust which were often omitted in previous studies. It is then tested in the context of Vietnam on the basis of data collected from 154 IJVs. The result confirms the comprehensiveness of the model as it explains more than 63% of the variance in learning. Specifically, learning intent, three out of four dimensions of absorptive capacity, and foreign parents’ willingness to share knowledge were found to be positively associated with IJV learning, Trust dimensions were also related to learning but these relationships were alleviated in the presence of the other determinants. The research contributes to the growing literature on IJV learning and provides important implications for managers working in IJVs.

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