10 resultados para outside auditor

em Consorci de Serveis Universitaris de Catalunya (CSUC), Spain


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Since ethical concerns are calling for more attention within Operational Research, we present three approaches to combine Operational Research models with ethics. Our intention is to clarify the trade-offs faced by the OR community, in particular the tension between the scientific legitimacy of OR models (ethics outside OR models) and the integration of ethics within models (ethics within OR models). Presenting and discussing an approach that combines OR models with the process of OR (ethics beyond OR models), we suggest rigorous ways to express the relation between ethics and OR models. As our work is exploratory, we are trying to avoid a dogmatic attitude and call for further research. We argue that there are interesting avenues for research at the theoretical, methodological and applied levels and that the OR community can contribute to an innovative, constructive and responsible social dialogue about its ethics.

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We test whether outside experts have information not available to insiders by usingthe voting record of the Bank of England's Monetary Policy Committee. Memberswith more private information should vote more often against conventional wisdom,which we measure as the average belief of market economists about future interest rates. We find evidence that external members indeed have information notavailable to internals, but also use a quasi-natural experiment to show they mayexaggerate their expertise to obtain reappointment. This implies that an optimalcommittee, even outside monetary policy, should potentially include outsiders, butneeds to manage career concerns.

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Since ethical concerns are calling for more attention within OperationalResearch, we present three approaches to combine Operational Researchmodels with ethics. Our intention is to clarify the trade-offs faced bythe OR community, in particular the tension between the scientificlegitimacy of OR models (ethics outside OR models) and the integrationof ethics within models (ethics within OR models). Presenting anddiscussing an approach that combines OR models with the process of OR(ethics beyond OR models), we suggest rigorous ways to express the relationbetween ethics and OR models. As our work is exploratory, we are trying toavoid a dogmatic attitude and call for further research. We argue thatthere are interesting avenues for research at the theoretical,methodological and applied levels and that the OR community can contributeto an innovative, constructive and responsible social dialogue about itsethics.

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Experiments in which subjects play simultaneously several finite prisoner's dilemma supergames with and without an outside optionreveal that: (i) subjects use probabilistic start and endeffect behaviour, (ii) the freedom to choose whether to play the prisoner's dilemma game enhances cooperation, (iii) if the payoff for simultaneous defection is negative, subjects' tendency to avoid losses leads them to cooperate; while this tendency makes them stick to mutual defection if its payoff is positive.

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La asignatura troncal “Evaluación Psicológica” de los estudios de Psicología y delestudio de grado “Desarrollo humano en la sociedad de la información” de laUniversidad de Girona consta de 12 créditos según la Ley Orgánica de Universidades.Hasta el año académico 2004-05 el trabajo no presencial del alumno consistía en larealización de una evaluación psicológica que se entregaba por escrito a final de curso yde la cual el estudiante obtenía una calificación y revisión si se solicitaba. En el caminohacia el Espacio Europeo de Educación Superior, esta asignatura consta de 9 créditosque equivalen a un total de 255 horas de trabajo presencial y no presencial delestudiante. En los años académicos 2005-06 y 2006-07 se ha creado una guía de trabajopara la gestión de la actividad no presencial con el objetivo de alcanzar aprendizajes anivel de aplicación y solución de problemas/pensamiento crítico (Bloom, 1975)siguiendo las recomendaciones de la Agencia para la Calidad del Sistema Universitariode Cataluña (2005). La guía incorpora: los objetivos de aprendizaje, los criterios deevaluación, la descripción de las actividades, el cronograma semanal de trabajos paratodo el curso, la especificación de las tutorías programadas para la revisión de losdiversos pasos del proceso de evaluación psicológica y el uso del foro para elconocimiento, análisis y crítica constructiva de las evaluaciones realizadas por loscompañeros

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In this review we highlight recent work that has increased our understanding of the distribution of Shiga toxin-converting phages that can be detected as free phage particles, independently of Shiga toxin-producing bacteria (STEC). Stx phages are a quite diverse group of temperate phages that can be found in their prophage state inserted within the STEC chromosome, but can also be found as phages released from the cell after activation of their lytic cycle. They have been detected in extraintestinal environments such as water polluted with feces from humans or animals, food samples or even in stool samples of healthy individuals. The high persistence of phages to several inactivation conditions makes them suitable candidates for the successful mobilization of stx genes, possibly resulting in the genes reaching a new bacterial genomic background by means of transduction, where ultimately they may be expressed, leading to Stx production. Besides the obvious fact that Stx phages circulating between bacteria can be, and probably are, involved in the emergence of new STEC strains, we review here other possible ways in which free Stx phages could interfere with the detection of STEC in a given sample by current laboratory methods and how to avoid such interference.

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Becoming proficient in at least one foreign language is a target for educational authorities throughout Europe. The question is how we can improve our students’ command of English without increasing the workload on teachers and without much funding. In El Prat de Llobregat, a city located in the vicinity of Barcelona, we have addressed that issue by creating a group of teachers, educational advisors and city council administrators, who have been acting in a coordinated way to enhance English language exposure beyond the classroom. Our interest in promoting English stems from our location: our municipality is situated next to an international airport where finding a job is bound to be dependent on English fluency. We aim to show that, through a network of members at school and administrative levels, an array of meaningful and empowering initiatives can be implemented in a city where resources are scarce and cultural backgrounds diverse.

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Psychological Assessment is a core subject of Psychology studies, and of the university degree Human development, at the University of Girona and according to the University regulations, had 12 credits. Until the 2005-06 academic years, the student work conducted outside the classroom consisted of undertaking a psychological assessment that was written and handed in at the end of the course. From this the student obtained a qualification and a review if they applied for it In accordance with the European Credits for Higher Education, this subject was reduced to 9 credits, which is the equivalent of a total of 255 hours of in-class work and outside the classroom. In the 2006-07 academic year we created a guide to manage the student’s experiences outside the classroom, with the objective of encouraging the application of problem solving/critical thinking (Bloom, 1975), in line with the recommendations of the Catalonia Agency for University System Quality (2005). The guide includes: learning objectives, evaluation criterions, a description of activities, work week timetable for the whole course, programmed tutorials to review all steps of the psychological assessment process, and the use of a web-based virtual forum for the transfer of knowledge, analysis and constructive critiques of the assessment done by themselves and their colleagues

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An annual-resolved precipitation reconstruction for the last 800 yr in Southern Spain has been performed using stable carbon isotope (δ13C) of Pinus nigra tree rings. The reconstruction exhibits high- to low-frequency variability and distinguishes a Little Ice Age (LIA, AD 13501850) characterized by lower averaged rainfall than both in the transition from the Medieval Climate Anomaly to the LIA and in the 20th century. The driest conditions are recorded during the Maunder solar Minimum (mid 17thearly 18th centuries), in good agreement with the Spanish documentary archive. Similar linkage between solar activity (maximum/minimum) and precipitation (increase/decrease) is observed throughout the entire LIA. Additionally, the relationship between the hydrological pattern in the Iberian Peninsula and Morocco during the LIA suggests different spatial distribution of precipitation in the south-eastern sector of the North Atlantic region such as it is known currently. Whereas in the instrumental record the precipitation evolves similarly in both regions and opposite to the North Atlantic oscillation (NAO) index, the coldest periods of the LIA shows a contrasting pattern with drier conditions in the South of Spain and wetter in Northern Africa. We suggest an extreme negative NAO conditions, accompanied by a southward excursion of the winter rainfall band beyond that observed in the last century, can explain this contrast. The sustained NAO conditions could have been triggered by solar minima and higher volcanic activity during the LIA.

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This article reflects on how some values, interests, and particularities of 2.0 culture enter on higher and postgraduate education institutions. Through theidentification of the features of 2.0, this document visualizes some of the resistances, obstacles, possibilities, and opportunities detected in these institutions, many of them focusing on the core of the higher education and postgraduate institutions (i.e. strategic vision, methodology, role of teachers and students, relation between formal and informal learning, contents and assessment). Responsibility in the training and updating of current and future professionals places these institutions under the discussion and decision-making process related to the role that 2.0 tools should play. We wonder if it implies a crossroad which affects the whole set of attitudes and values on the role of training institutions in the context of the construction of socialized knowledge.