A research study was undertaken to carry out isolation and identification of specific pathogens, presence of antibiotics, aflatoxins, pesticide residues and industrial contaminants in supply chain of milk in selected ...A research study was undertaken to carry out isolation and identification of specific pathogens, presence of antibiotics, aflatoxins, pesticide residues and industrial contaminants in supply chain of milk in selected coastal districts of Andhra Pradesh. The milk is a whole food;it is categorized under perishable foods as it is biologically nutrient liquid that supports the growth of wide variety of microorganisms and is susceptible to spoilage. The quality of milk can be affected by the presence of additional water, detergents, disinfectants, antibiotics, pesticides and pathogens like bacteria, viruses, toxins released by molds such as aflatoxins and heavy metals etc. The raw milk is usually colonized by pathogens like Campylobacter jejuni, enterohemorrhagic Escherichia. coli, Salmonella typhimurium, Listeria monocytogenes, Staphylococcus aureus and Yersinia enterocolitica. The milk samples were collected from vendors of East and West Godavari, Visakhapatnam, Vizianagaram and Srikakulam districts. The milk samples were found to be positive for Tetracycline and Beta lactam antibiotics. The Aspergillus flavus was identified and the colonies producing aflatoxin M1 appeared in yellow color on the Aspergillus agar (M1127). The pesticides and heavy metals in raw and chilled milk samples were detected by atomic absorption spectrophotometer. The pesticide residues were found in raw and chilled milk samples include Lindane, Endosulfan, Chlorane, Heptachlor and Methoxchlor. The heavy metals like lead, arsenic, zinc and mercury residues were found to occur in raw and chilled milk samples. The hygienic quality of the milk in the current study was found to be poor due to exceeding the standard limits in number of specific pathogens, antibiotic, aflatoxin M1, pesticide and heavy metal residues. Immediate measures are needed to be taken to ensure safety of raw milk in public point of view in Visakhapatnam, East & West Godavari regions.展开更多
This paper presents a three-stage hypothesis on the development of creative industrial clusters, which includes stages of agglomeration, interfacing, and network development. In the first stage, micro-entities concent...This paper presents a three-stage hypothesis on the development of creative industrial clusters, which includes stages of agglomeration, interfacing, and network development. In the first stage, micro-entities concentrate geographically in a creative industrial cluster in search of resources. The second stage reflects the need for building identity. Finally, the third stage is the outcome of multi-dimensional expansion. As a creative industrial cluster develops, its focus moves from geographic concentration to division of labor and the creation of novel systems. Using this three-stage framework, this paper conducts an empirical study on Beijing＇s 798 District （＂798＂）. Our study finds that the ＂self-destruction ＂phenomenon （which appeared after 798 had reached the stage of network development in a low-level capacity） is essentially the product of a squeezing effect of commercial prosperity on art production. Our study further examines four models of art-commerce integration and explains the ways in which creative industrial clusters are different from conventional industrial clusters： a creative cluster is a platform of integration for culture, commerce, and technology. Its course of development is characterized by novelty, emergence of identity through interfacing, and network cooperation.展开更多
With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tang...With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.展开更多
Over the years much has been written about the industry life cycle and corporate life cycle, yet there has been remarkably little attention given to the relation between them and M＆A, or why this relationship exists....Over the years much has been written about the industry life cycle and corporate life cycle, yet there has been remarkably little attention given to the relation between them and M＆A, or why this relationship exists. Based on reviewing the industry life cycle and the corporate life cycle, we find the relationship between M＆A and these life cycles, and then propose the life cycle of M＆A. At last, we use the M＆A life cycle to explain the characters of the merger waves over last 100 years.展开更多
After joining the WTO,Chinese government has gradually fulfilled various promises,such as cancellation of restrictions on foreign capital share ratio,and opening up of foreign investment areas. There are new changes i...After joining the WTO,Chinese government has gradually fulfilled various promises,such as cancellation of restrictions on foreign capital share ratio,and opening up of foreign investment areas. There are new changes in foreign merchants' direct investment in China,and it shifts from " green investment" featured by high risk and long period of return on investment to cross-border M&A. Since Coca-Cola failed to complete M&A of Huiyuan Juice in 2009,people have paid close attention to foreign capital M&A of domestic agribusiness. New changes and features appear in both scale and industrial areas,and M&A incidents have mushroomed in the industries of meat processing,wine,dairy and beverage,and the related industries have become the hot areas of cross-border M&A. Through the study of M&A incidents in China's agriculture-related areas in recent years,this paper aims to offer an overview of current foreign capital M&A of China's agribusiness in terms of scale and industry.展开更多
文摘A research study was undertaken to carry out isolation and identification of specific pathogens, presence of antibiotics, aflatoxins, pesticide residues and industrial contaminants in supply chain of milk in selected coastal districts of Andhra Pradesh. The milk is a whole food;it is categorized under perishable foods as it is biologically nutrient liquid that supports the growth of wide variety of microorganisms and is susceptible to spoilage. The quality of milk can be affected by the presence of additional water, detergents, disinfectants, antibiotics, pesticides and pathogens like bacteria, viruses, toxins released by molds such as aflatoxins and heavy metals etc. The raw milk is usually colonized by pathogens like Campylobacter jejuni, enterohemorrhagic Escherichia. coli, Salmonella typhimurium, Listeria monocytogenes, Staphylococcus aureus and Yersinia enterocolitica. The milk samples were collected from vendors of East and West Godavari, Visakhapatnam, Vizianagaram and Srikakulam districts. The milk samples were found to be positive for Tetracycline and Beta lactam antibiotics. The Aspergillus flavus was identified and the colonies producing aflatoxin M1 appeared in yellow color on the Aspergillus agar (M1127). The pesticides and heavy metals in raw and chilled milk samples were detected by atomic absorption spectrophotometer. The pesticide residues were found in raw and chilled milk samples include Lindane, Endosulfan, Chlorane, Heptachlor and Methoxchlor. The heavy metals like lead, arsenic, zinc and mercury residues were found to occur in raw and chilled milk samples. The hygienic quality of the milk in the current study was found to be poor due to exceeding the standard limits in number of specific pathogens, antibiotic, aflatoxin M1, pesticide and heavy metal residues. Immediate measures are needed to be taken to ensure safety of raw milk in public point of view in Visakhapatnam, East & West Godavari regions.
文摘This paper presents a three-stage hypothesis on the development of creative industrial clusters, which includes stages of agglomeration, interfacing, and network development. In the first stage, micro-entities concentrate geographically in a creative industrial cluster in search of resources. The second stage reflects the need for building identity. Finally, the third stage is the outcome of multi-dimensional expansion. As a creative industrial cluster develops, its focus moves from geographic concentration to division of labor and the creation of novel systems. Using this three-stage framework, this paper conducts an empirical study on Beijing＇s 798 District （＂798＂）. Our study finds that the ＂self-destruction ＂phenomenon （which appeared after 798 had reached the stage of network development in a low-level capacity） is essentially the product of a squeezing effect of commercial prosperity on art production. Our study further examines four models of art-commerce integration and explains the ways in which creative industrial clusters are different from conventional industrial clusters： a creative cluster is a platform of integration for culture, commerce, and technology. Its course of development is characterized by novelty, emergence of identity through interfacing, and network cooperation.
文摘With the introduction of IFRS （International Financial Reporting Standards） most of the intangibles are expensed on the income statement and hence they ＂disappear＂ from the balance sheet, while investments in tangible assets are capitalized. Based on a sample of 128 firms, made up of 99 SMEs （Small and Medium Enterprises） and 29 large firms, and through a simulation of IAS （International Accounting Standards） transition, the authors＇ study finds that IAS 38 reduces the amount of intangible assets recognized on the balance sheet of SMEs, while large firms do not appear to experience such large reductions in their intangible assets. The differential effect of IAS 38 on SMEs and large firms can be explained by the different growth strategies of these firm types. SMEs largely depend on internal paths of growth and intangibles assets that typically arise from internal growth strategies are eliminated from the balance sheet under IAS 38. Larger firms are less exposed to such reductions in their intangibles assets, because they mostly follow external paths of growth and the treatment of those intangible assets that typically arise from external growth strategies requires the impairment test.
文摘Over the years much has been written about the industry life cycle and corporate life cycle, yet there has been remarkably little attention given to the relation between them and M＆A, or why this relationship exists. Based on reviewing the industry life cycle and the corporate life cycle, we find the relationship between M＆A and these life cycles, and then propose the life cycle of M＆A. At last, we use the M＆A life cycle to explain the characters of the merger waves over last 100 years.
文摘After joining the WTO,Chinese government has gradually fulfilled various promises,such as cancellation of restrictions on foreign capital share ratio,and opening up of foreign investment areas. There are new changes in foreign merchants' direct investment in China,and it shifts from " green investment" featured by high risk and long period of return on investment to cross-border M&A. Since Coca-Cola failed to complete M&A of Huiyuan Juice in 2009,people have paid close attention to foreign capital M&A of domestic agribusiness. New changes and features appear in both scale and industrial areas,and M&A incidents have mushroomed in the industries of meat processing,wine,dairy and beverage,and the related industries have become the hot areas of cross-border M&A. Through the study of M&A incidents in China's agriculture-related areas in recent years,this paper aims to offer an overview of current foreign capital M&A of China's agribusiness in terms of scale and industry.
