446 resultados para central government accounting


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The housing construction industry in Saudi Arabia has been booming rapidly in the past two decades. This boom has faced multiple downfalls in relation to government regulations and building codes, one of which is the application of sustainable methods to the housing construction. This paper sheds some light on the current role of the Saudi government and the role of the Saudi Building Code (SBC) in the housing construction industry. The methodology utilised in this paper was a Delphi survey that was distributed to twenty-five key stakeholders in the housing construction industry in Saudi Arabia. The results indicate that there is a lack of integration between the Saudi Building Code and the current construction methods used in the current construction industry. Some factors and elements are recommended to be incorporated into the Saudi Building Code and to be adopted as regulations in the Saudi housing construction industry.

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Background With dwindling malaria cases in Bhutan in recent years, the government of Bhutan has made plans for malaria elimination by 2016. This study aimed to determine coverage, use and ownership of LLINs, as well as the prevalence of asymptomatic malaria at a single time-point, in four sub-districts of Bhutan. Methods A cross-sectional study was carried out in August 2013. Structured questionnaires were administered to a single respondent in each household (HH) in four sub-districts. Four members from 25 HH, randomly selected from each sub-district, were tested using rapid diagnostic tests (RDT) for asymptomatic Plasmodium falciparum and Plasmodium vivax infection. Multivariable logistic regression models were used to identify factors associated with LLIN use and maintenance. Results All blood samples from 380 participants tested negative for Plasmodium infections. A total of 1,223 HH (92.5% of total HH) were surveyed for LLIN coverage and use. Coverage of LLINs was 99.0% (1,203/1,223 HH). Factors associated with decreased odds of sleeping under a LLIN included: washing LLINs nine months compared to washing LLINs every six months; HH in the least poor compared to the most poor socio-economic quintile; a HH income of Nu 5,001-10,000 (US$1 = Nu 59.55), and Nu >10,000, compared to HH with income of

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This paper is presented in workshop format in order to meet the style and themes of the conference, and seeks to explore as fully as possible with participants issues, concerns and proposals around the discourse of young people and citizenship. This paper takes the position that the relationship between young people and citizenship is complex and in places contradictory, and while Ruth Lister (1998), argues for an 'inclusionary potential', a central concern is that the citizenship that young people get is as Hartley Dean (1997), suggests, at best 'ambiguous', and at its worst, 'diminished'. Under not so new Labour, the term has according to Gail Lewis (1998) re-emerged as a 'category of political articulation', imbued with the pronouncements of Charles Murray (1995) on the underclass, and Amitai Etzioni (1996), on the virtues of Communitarianism and the central assertion that in relation to young people and certain communities, 'rights have exceeded responsibilities'. This body of opinion has proved to be seductive to a government dedicated to joined up solutions in the battle against social exclusion and to the reconfiguration of the welfare state to place the onus for welfare and social provision on to individuals and communities. Those who work with young people and young people themselves may wish to be proactive in asserting the kind of citizenship they require, rights-based, expansive and supportive, rather than accept an imposed version devoid of rights but full to the brim of authoritarian measures, vindictive proposals and narrow horizons. This paper will engender debate and reflection and offer a context of the erosion of young people's rights over the last 20 years, Hartley Dean (1996), and will consider the work of T.H. Marshall (1950) in dividing citizenship into three elements: the civil element, the political element, and the social element. The paper will explore in workshop tradition, strategies and proposals for action relevant to practitioners and academics, such as the reduction in the voting age to 16.

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Immigrant entrepreneurs tend to start businesses within their ethnic enclave (EE), as it is an integral part of their social and cultural context and the location where ethnic resources reside (Logan, Alba, & Stults, 2003). Ethnic enclaves can be seen as a form of geographic cluster, China Towns are exemplar EEs, easily identified by the clustering of Chinese restaurants and other ethnic businesses in one central location. Studies on EE thus far have neglected the life cycles stages of EE and its impact on the business experiences of the entrepreneurs. In this paper, we track the formation, growth and decline of an EE. We argue that EE is a special industrial cluster and as such it follows the growth conditions proposed by the cluster life cycle theory (Menzel & Fornahl, 2009). We report a mixed method study of Chinese Restaurants in South East Queensland. Based on multiple sources of data, we concluded that changes in government policies leading to a sharp increase of immigrant numbers from a distinctive culture group can lead to the initiation and growth of the EE. Continuous incoming of new immigrants and increase competition within the cluster mark the mature stage of the EE, making the growth condition more favourable “inside” the cluster. A decline in new immigrants from the same ethnic group and the increased competition within the EE may eventually lead to the decline of such an industrial cluster, thus providing more favorable condition for growth of business outside the cluster.

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Australia has had two recent public apologies, one to the ‘ Stolen Generation’ of Aboriginal and Torres Strait Islander Australians and the second to the ‘Forgotten Australians' – people who had been removed from their parents as children and institutionalized. Both acts occurred in time when there was no Internet and peoples’ stories took years to collect and decades for their weight to carry the public momentum required to gain a public apology. Now, in a digital age, the reports and the testimonies held within them are available for all to read on the Internet. We all now know what happened and formal public apologies ensued. Both public apologies also draw attention to an emerging intersection between digital technologies, personal historical stories and public apology. Research has identified the potential of digital narrative, such as digital storytelling3 and videoed oral histories to assist in the production of digital narratives that can help to present the multiple voices and viewpoints of those affected by these subjects co-creatively (Burgess et al, pp.152-153). Not all Australians however have access or the skills to use digital tools so as to benefit from these technologies ⎯ especially Indigenous Australians. While the Federal Government is committed to helping Australians enjoy digital confidence and digital media literacy skills, experience inclusive digital participation and benefit through online engagement (Department of Broadband, communications and the Digital Economy, 2009) there are many initiatives that can also be undertaken locally by State funded institutions, such as libraries to assist. This paper highlights the outcomes of recent empirical projects undertaken at the State Library of Queensland (SLQ) in particular focusing on digital initiatives in Family History practices by Indigenous users, and a digital story project in response to the public apology to the Stolen Generation instigated by SLQ.

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Background Prescription medicine samples provided by pharmaceutical companies are predominantly newer and more expensive products. The range of samples provided to practices may not represent the drugs that the doctors desire to have available. Few studies have used a qualitative design to explore the reasons behind sample use. Objective The aim of this study was to explore the opinions of a variety of Australian key informants about prescription medicine samples, using a qualitative methodology. Methods Twenty-three organizations involved in quality use of medicines in Australia were identified, based on the authors' previous knowledge. Each organization was invited to nominate 1 or 2 representatives to participate in semistructured interviews utilizing seeding questions. Each interview was recorded and transcribed verbatim. Leximancer v2.25 text analysis software (Leximancer Pty Ltd., Jindalee, Queensland, Australia) was used for textual analysis. The top 10 concepts from each analysis group were interrogated back to the original transcript text to determine the main emergent opinions. Results A total of 18 key interviewees representing 16 organizations participated. Samples, patient, doctor, and medicines were the major concepts among general opinions about samples. The concept drug became more frequent and the concept companies appeared when marketing issues were discussed. The Australian Pharmaceutical Benefits Scheme and cost were more prevalent in discussions about alternative sample distribution models, indicating interviewees were cognizant of budgetary implications. Key interviewee opinions added richness to the single-word concepts extracted by Leximancer. Conclusions Participants recognized that prescription medicine samples have an influence on quality use of medicines and play a role in the marketing of medicines. They also believed that alternative distribution systems for samples could provide benefits. The cost of a noncommercial system for distributing samples or starter packs was a concern. These data will be used to design further research investigating alternative models for distribution of samples.

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Background Osteoporosis is a common cause of disability and death in elderly men and women. Until 2007, Australian Government-subsidized use of oral bisphosphonates, raloxifene and calcitriol (1α,25-dihydroxycholecalciferol) was limited to secondary prevention (requiring x-ray evidence of previous low-trauma fracture). The cost to the Pharmaceutical Benefits Scheme was substantial (164 million Australian dollars in 2005/6). Objective To examine the dispensed prescriptions for oral bisphosphonates, raloxifene, calcitriol and two calcium products for the secondary prevention of osteoporosis (after previous low-trauma fracture) in the Australian population. Methods We analysed government data on prescriptions for oral bisphosphonates, raloxifene, calcitriol and two calcium products from 1995 to 2006, and by sex and age from 2002 to 2006. Prescription counts were converted to defined daily doses (DDD)/1000 population/day. This standardized drug utilization method used census population data, and adjusts for the effects of aging in the Australian population. Results Total bisphosphonate use increased 460% from 2.19 to 12.26 DDD/1000 population/day between June 2000 and June 2006. The proportion of total bisphosphonate use in June 2006 was 75.1% alendronate, 24.6% risedronate and 0.3% etidronate. Raloxifene use in June 2006 was 1.32 DDD/1000 population/day. The weekly forms of alendronate and risedronate, introduced in 2001 and 2003, respectively, were quickly adopted. Bisphosphonate use peaked at age 80–89 years in females and 85–94 years in males, with 3-fold higher use in females than in males. Conclusions Pharmaceutical intervention for osteoporosis in Australia is increasing with most use in the elderly, the population at greatest risk of fracture. However, fracture prevalence in this population is considerably higher than prescribing of effective anti-osteoporosis medications, representing a missed opportunity for the quality use of medicines.

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The Gram-positive bacterium Staphylococcus saprophyticus is the second most frequent causative agent of community-acquired urinary tract infections (UTI), accounting for up to 20% of cases. A common feature of staphylococci is colonisation of the human skin. This involves survival against innate immune defenses including antibacterial unsaturated free fatty acids such as linoleic acid which act by disrupting bacterial cell membranes. Indeed, S. saprophyticus UTI is usually preceded by perineal skin colonisation.

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The traditional boundaries of labour law are becoming outmoded in a modern world in which active labour market participants vastly outnumber “employees”, and the world of work extends way beyond the workplace gate. There is convergence with labour market regulation. The contract of employment remains central but is no longer the sole object of study.Labour Law and Labour Market Regulation reflects the dramatically different industrial, social, political and legislative contexts in which the law now operates and the intellectual revolution this is generating. Individual chapters contain studies of regulation within prescriptive government schemes, contract networks, specialist labour markets, the intersection between work and family, enterprise policies and practices, and the courts and tribunals. The book provides insights into areas that are, as arbitration declines, becoming increasingly important to their clients' interests. The most recent legislation and jurisprudence is discussed in many chapters including discrimination, dismissals, health and safety, immigration, social security, franchise, volunteer and contract law.

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This thesis reports on an empirically based study of the manner in which Victorian Magistrates Courts constructed occupational health and safety (OHS) issues when hearing prosecutions for offences under the Industrial Safety, Health and Welfare Act 1981 (the ISHWA) and the Occupational Health and Safety Act 1985 (OHSA) from 1983 to 1991. These statutes established OHS standards for employers and other relevant parties. The State government enforced these standards through an OHS inspectorate which had a range of enforcement powers, including prosecution. After outlining the historical development of Victoria’s OHS legislation, the magistracy’s historical role in its enforcement, and the development of an enforcement culture in which inspectors viewed prosecution as a last resort, the study shows how the key provisions of the ISHWA and OHSA required occupiers of workplaces and employers to provide and maintain safe systems of work, including the guarding of dangerous machinery. Using a wide range of empirical research methods and legal materials, it shows how the enforcement policies, procedures and practices of the inspectorate heavily slanted inspectors workplace investigations and hence prosecutions towards a restricted and often superficial, analysis of incidents (or “events”) most of which involved injuries on machinery. There was evidence, however, that after the establishment of the Central Investigation Unit in 1989 cases were more thoroughly investigated and prosecuted. From 1990 the majority of prosecutions were taken under the employer’s general duty provisions, and by 1991 there was evidence that prosecutions were focusing on matters other than machinery guarding.