99 resultados para public accounting


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Ce guide présente la méthode Data Envelopment Analysis (DEA), une méthode d'évaluation de la performance . Il est destiné aux responsables d'organisations publiques qui ne sont pas familiers avec les notions d'optimisation mathématique, autrement dit de recherche opérationnelle. L'utilisation des mathématiques est par conséquent réduite au minimum. Ce guide est fortement orienté vers la pratique. Il permet aux décideurs de réaliser leurs propres analyses d'efficience et d'interpréter facilement les résultats obtenus. La méthode DEA est un outil d'analyse et d'aide à la décision dans les domaines suivants : - en calculant un score d'efficience, elle indique si une organisation dispose d'une marge d'amélioration ; - en fixant des valeurs-cibles, elle indique de combien les inputs doivent être réduits et les outputs augmentés pour qu'une organisation devienne efficiente ; - en identifiant le type de rendements d'échelle, elle indique si une organisation doit augmenter ou au contraire réduire sa taille pour minimiser son coût moyen de production ; - en identifiant les pairs de référence, elle désigne quelles organisations disposent des best practice à analyser.

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Background We assessed the impact of a smoking ban in hospitality venues in the Seychelles 9 months after legislation was implemented. Methods Survey officers observed compliance with the smoking ban in 38 most popular hospitality venues and administered a structured questionnaire to two customers, two workers and one manager in each venue. Results Virtually no customers or workers were seen smoking in the indoor premises. Patrons, workers and managers largely supported the ban. The personnel of the hospitality venues reported that most smokers had no difficulty refraining from smoking. However, a third of workers did not systematically request customers to stop smoking and half of them did not report adequate training. Workers reported improved health. No substantial change in the number of customers was noted. Conclusion A ban on public smoking was generally well implemented in hospitality venues but some less than optimal findings suggest the need for adequate training of workers and strengthened enforcement measures. The simple and inexpensive methodology used in this rapid survey may be a useful approach to evaluate the implementation and impact of clean air policy in low and middle-income countries.

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Résumé en français Après un examen critique de la théorie des médias et de la culture développée par l'Ecole de Francfort, abordée ici principalement au travers des oeuvres de T.W. Adorno et de Jürgen Habeimas, ce travail en propose une reconstruction en s'inspirant de la théorie de la reconnaissance d'Axel Honneth. Envisagée sous un angle narratif, la communication publique est vue comme un processus engageant à la fois des relations de reconnaissance et leur négation sous la double forme de la réification et du mépris. La recherche développe une approche des médias sensible à ces tensions et conflits ainsi qu'aux luttes pour la reconnaissance qui travaillent la scène publique, y compris dans sa dimension esthétique. Title and abstract in english « Public sphere, mediations, recognition. Reconstruction elements of a critical theory of communication ». After a critical discussion of media and culture theory developped by the Frankfurt School presented here mainly through the works of T.W. Adorno and Jürgen Habermas, this research proposes to reconstruct it on the basis of the theory of recognition developed by Axel Honneth. Considered through the perspective of narrative, public communication in is seen as a process implying at the same time recognition relations and their negation through the double process of reification and disrespect. The research develops an approach of media which is attentive to those tensions and conflicts and to the struggles for recognition that forms public sphere, also in his aesthetic dimension.

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Since the beginning of the 1990s, the EU has been increasingly criticised for its democratic deficit, which is intrinsically linked to the absence of a public sphere at the European level. Whereas scholars consider the emergence of such a public sphere as a necessary requirement for the democratisation of the EU, they disagree on the conceptualisation and normative requirements for a meaningful public sphere at the European level. This article takes an empirical perspective and draws on the nation-state context of multilingual Switzerland to get insights into what a European public sphere might realistically look like. Based on a content analysis of the leading quality paper from each German- and French-speaking Switzerland by means of political claims analysis, it shows that three of the most often cited criteria for a European public sphere - horizontal openness and interconnectedness, shared meaning structures, and inclusiveness - are hardly met in the Swiss context. On this basis, it concludes that the normative barrier for finding a European public sphere might be unrealistically high and should be reconsidered.

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Introduction: Exposure to environmental tobacco smoke (ETS) is a major environmental risk factor. Indoor contaminants come from a variety of sources, which can include inadequate ventilation, volatile organic compounds (VOCs), biological agents, combustion products, and ETS. Because ETS is one of the most frequent causes of IAQ complaints as well as the high mortality of passive smoking, in June 2004 the University of Geneva made the decision to ban smoking inside the so called "Uni-Mail" building, the biggest Swiss University human science building of recent construction, and the ordinance was applied beginning in October 2004. This report presents the finding related to the IAQ of the "Uni-Mail" building before and after smoking bans using nicotine, suspended dust, condensate and PAHs level in air as tracers to perform an assessment of passive tobacco exposure for non-smokers inside the building. Methods: Respirable particles (RSP) A real time aerosol monitor (model DataRAM)was place at sampling post 1, level ground floor. Condensate It consists in extracting any organic matter taken on the glass fibre filters by MeOH, and then measuring the total absorbent of the MeOH extract to the UV wavelength of 447 nm. Nicotine Nicotine was taken by means of cartridges containing of XAD-4 to the fixed flow of 0.5 L/min. The analytical method used for the determination of nicotine is based on gas chromatography with Nitrogen selective detector GC-NPD. Results: Figure 1 shows the box plot density display of 3 parameters before and after smoking bans for all 7 sampling posts: dust, condensate and nicotine in air in μg/m3. Conclusion: Before the smoking ban, the level of the concentrations of respirable particles (RSP) is raised more, average of the day 320 μg/m3, with peaks of more than 1000 μg/m3, compared with the values of the surrounding air between 22 and 30 μg/m3. The nicotine level is definitely more important (average 5.53 μg/m3, field 1.5 to 17.9 μg/m3). Once the smoking bans inside the building were applied, one notes a clear improvement in terms of concentrations of pollutants. For dust, the concentration fell by 3 times (average: 130 μg/m3, range: 40 to 160 μg/m3) and that of nicotine by 10 times (average: 0.53 μg/m3, range: 0 to 1.69 μg/m3) compared to that found before smoking bans. The outdoor air RSP concentration was 22 μg/m3 or 10 times lower. Nicotine seems to be the best tracer for ETS free of interference, independent of location or season.

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This paper examines theoretical and methodological implications of Clifford Geertz's approach to religion as he formulated it in 'Religion as a cultural system' (Geertz 1966), where religion and culture seem to be defined as functional equivalents. The paper considers religious symbols in the public space, using two examples from contemporary reality - one being a certain expression spoken by the copilot of Egypt Air Flight 990, the other being the headscarf controversy in France - in order to explore how the anthropologist relates the microsituations he observes to an all-embracing context

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OBJECTIVES: To determine whether nalmefene combined with psychosocial support is cost-effective compared with psychosocial support alone for reducing alcohol consumption in alcohol-dependent patients with high/very high drinking risk levels (DRLs) as defined by the WHO, and to evaluate the public health benefit of reducing harmful alcohol-attributable diseases, injuries and deaths. DESIGN: Decision modelling using Markov chains compared costs and effects over 5 years. SETTING: The analysis was from the perspective of the National Health Service (NHS) in England and Wales. PARTICIPANTS: The model considered the licensed population for nalmefene, specifically adults with both alcohol dependence and high/very high DRLs, who do not require immediate detoxification and who continue to have high/very high DRLs after initial assessment. DATA SOURCES: We modelled treatment effect using data from three clinical trials for nalmefene (ESENSE 1 (NCT00811720), ESENSE 2 (NCT00812461) and SENSE (NCT00811941)). Baseline characteristics of the model population, treatment resource utilisation and utilities were from these trials. We estimated the number of alcohol-attributable events occurring at different levels of alcohol consumption based on published epidemiological risk-relation studies. Health-related costs were from UK sources. MAIN OUTCOME MEASURES: We measured incremental cost per quality-adjusted life year (QALY) gained and number of alcohol-attributable harmful events avoided. RESULTS: Nalmefene in combination with psychosocial support had an incremental cost-effectiveness ratio (ICER) of £5204 per QALY gained, and was therefore cost-effective at the £20,000 per QALY gained decision threshold. Sensitivity analyses showed that the conclusion was robust. Nalmefene plus psychosocial support led to the avoidance of 7179 alcohol-attributable diseases/injuries and 309 deaths per 100,000 patients compared to psychosocial support alone over the course of 5 years. CONCLUSIONS: Nalmefene can be seen as a cost-effective treatment for alcohol dependence, with substantial public health benefits. TRIAL REGISTRATION NUMBERS: This cost-effectiveness analysis was developed based on data from three randomised clinical trials: ESENSE 1 (NCT00811720), ESENSE 2 (NCT00812461) and SENSE (NCT00811941).