True and fair view: um conceito de geometria variável

De acordo com o parágrafo 46 da estrutura concetual do SNC as demonstrações financeiras devem mostrar uma imagem verdadeira e apropriada, ou apresentar apropriadamente, a posição financeira, o desempenho e as alterações da posição financeira de uma entidade. Todavia, a estrutura concetual do SNC não interpreta diretamente tais conceitos, situação que se pode refletir na qualidade do reporting financeiro apresentado e divulgado. O referencial contabilístico português apresenta, como equivalentes, as noções de true and fair view, presentfairly, fairly reflect ou fair reflection, e silenciando toda a polémica envolvente às expressões apresentadas. Com efeito, a primeira expressão é identificada, com a União Europeia, onde a apresentação e divulgação da informação financeira é baseada num conjunto de princípios — principies — based standards — e pressupõe o exercício de um julgamento, enquanto que as três expressões seguintes traduzem o standard de reporting financeiro, para os Estados Unidos, tendo subjacente a abordagem designado por — rule based standards — A não abordagem do SNC levou-nos a refletir sobre o assunto apresentado, apresentando uma análise multifacetada do conceito.

The limits of competition : reasserting a role for consumer protection and fair trading regulation in competitive markets

In this paper we advocate for the continued need for consumer protection and fair trading regulation, even in competitive markets. For the purposes of this paper a ‘competitive market’ is defined as one that has low barriers to entry and exit, with homogenous products and services and numerous suppliers. Whilst competition is an important tool for providing consumer benefits, it will not be sufficient to protect at least some consumers, particularly vulnerable, low income consumers. For this reason, we argue, setting competition as the ‘end goal’ and assuming that consumer protection and consumer benefits will always follow, is a flawed regulatory approach. The ‘end goal’ should surely be consumer protection and fair markets, and a combination of competition law and consumer protection law should be applied in order to achieve those goals.

Gone with the wind: copyright law and fair use

The copyright defence of fair use has been tested in a recent United States case involving the classic Gone with the wind. [Suntrust Bank, as Trustee of the Stephens Mitchell trusts v Houghton Mifflin Company (2001) 136 F. Supp. 2d 1357; and Suntrust Bank, as Trustee of the Stephens Mitchell trusts v Houghton Mifflin Company (2001) US Appeal Lexis 21690.]

Efficient and Fair Scheduling of Uplink and Downlink in IEEE 802.16 OFDMA Networks

We develop new scheduling algorithms for the IEEE 802.16d OFDMA/TDD based broadband wireless access system, in which radio resources of both time and frequency slots are dynamically shared by all users. Our objective is to provide a fair and efficient allocation to all the users to satisfy their quality of service.

A true and impartial account of the actions fought at Chippawa & Lundy's Lane during the last war with the United States /

On leaf preceding the t.p.: Battles of Chippawa and Lundy's Lane, by Charles Anderson, guide to the battle ground.

A true and impartial account of the actions fought at Chippawa and Lundy's Lane during the last war with the United States

On leaf preceding the t.p.: Battles of Chippawa and Lundy's Lane, by Charles Anderson, guide to the battle ground. On box: Chippawa and Lundy's Lane. Printed by John Simpson

The True and Wonderful Story of Paul Gasford

"The following true and remarkable story is taken from the Christian advocate, a respectable paper published by the Methodist Connexion, in the city of New-York."--Preface, t.p. verso. The Christian advocate was first published in 1826. See ULS. Caption title: Paul Gasford. In printed wrapper. "Advice from a bee."--poem, p. [16]. "English classics, for sale by M. Day, 374 Pearl-st."--p. [4] of wrapper.

Free and Fair? A Challenge for the EU as Georgia and Ukraine gear up for elections. CEPS Commentary, 27 September 2012

In an important test for democracy, Georgia and Ukraine will go to the polls for parliamentary elections on the 1st and 28th of October, respectively. The political leaders of these two Eastern Partnership countries have committed themselves to European values and principles – rhetorically. In reality, the promise of their colour revolutions is unrealised and they have shifted further towards authoritarianism, albeit following different paths in their respective post-revolution periods.

Neural correlates of true and false memory in mild cognitive impairment

The goal of this research was to investigate the changes in neural processing in mild cognitive impairment. We measured phase synchrony, amplitudes, and event-related potentials in veridical and false memory to determine whether these differed in participants with mild cognitive impairment compared with typical, age-matched controls. Empirical mode decomposition phase locking analysis was used to assess synchrony, which is the first time this analysis technique has been applied in a complex cognitive task such as memory processing. The technique allowed assessment of changes in frontal and parietal cortex connectivity over time during a memory task, without a priori selection of frequency ranges, which has been shown previously to influence synchrony detection. Phase synchrony differed significantly in its timing and degree between participant groups in the theta and alpha frequency ranges. Timing differences suggested greater dependence on gist memory in the presence of mild cognitive impairment. The group with mild cognitive impairment had significantly more frontal theta phase locking than the controls in the absence of a significant behavioural difference in the task, providing new evidence for compensatory processing in the former group. Both groups showed greater frontal phase locking during false than true memory, suggesting increased searching when no actual memory trace was found. Significant inter-group differences in frontal alpha phase locking provided support for a role for lower and upper alpha oscillations in memory processing. Finally, fronto-parietal interaction was significantly reduced in the group with mild cognitive impairment, supporting the notion that mild cognitive impairment could represent an early stage in Alzheimer’s disease, which has been described as a ‘disconnection syndrome’.

Exploring attitudes and behavioral intention of brazilian consumers towards fair trade and fair trade products

As vendas globais de produtos FT cresceram de forma consistente nos últimos anos. De acordo com a FLO, as vendas cresceram de menos de € 1 bilhão em 2004 para cerca de € 5,5 bilhões em 2013. Apesar do movimento ainda estar engatinhando no Brasil, alguns esforços visando a institucionalização da FT estão sendo tomados. Por exemplo, o Schneider (2012) mostrou que existe um mercado potencial para os produtos FT no Brasil. Entretanto, ele ainda não é bem desenvolvido. Portanto, há uma necessidade de compreender melhor as variáveis que afetam a intenção de compra destes produtos. Estudos anteriores identificaram fatores que são considerados previsores de intenção de comprar produtos FT. Considerando esses fatores, o presente estudo tem como objetivo determinar as variáveis que estão mais relacionadas com a intenção de compra e disposição para pagar por produtos FT no Brasil. Com base nas respostas de 124 entrevistados, os resultados mostram que a intenção de compra de produtos FT no Brasil está ligada a atitudes de consumo éticas dos consumidores, o interesse e qualidade dos produtos, baixo ceticismo e percepção de relevância acerca do conceito FT. Os resultados também mostraram dois grupos antagônicos de consumidores a respeito de suas atitudes. O grupo dos "ativistas" tem atitudes positivas, de alta intenção de compra e disposição a pagar mais. Por outro lado, os "incrédulos" têm atitudes negativas, baixa intenção de compra e não estão dispostos a pagar mais. Com base nos resultados deste estudo, organizações e indivíduos que visam fomentar o mercado FT no Brasil podem entender melhor o consumidor e tomar decisões de marketing mais assertivas, considerando a relevância dos fatores que afetam a intenção de comprar, como também as diferenças entre os consumidores.

Potential and limitations of organic and fair trade cotton for improving livelihoods of smallholders: evidence from Central Asia

Cotton is a leading agricultural non-food commodity associated with soil degradation, water pollution and pesticide poisoning due to high levels of agrochemical inputs. Organic farming is often promoted as a means of addressing the economic, environmental and health risks of conventional cotton production, and it is slowly gaining ground in the global cotton market. Organic and fair trade cotton are widely seen as opportunities for smallholder farmers to improve their livelihoods thanks to higher returns, lower input costs and fewer risks. Despite an increasing number of studies comparing the profitability of organic and non-organic farming systems in developing and industrialized countries, little has been published on organic farming in Central Asia. The aim of this article is to describe the economic performance and perceived social and environmental impacts of organic cotton in southern Kyrgyzstan, drawing on a comparative field study conducted by the author in 2009. In addition to economic and environmental aspects, the study investigated farmers’ motivations toward and assessment of conversion to organic farming. Cotton yields on organic farms were found to be 10% lower, while input costs per unit were 42% lower; as a result, organic farmers’ cotton revenues were 20% higher. Due to lower input costs as well as organic and fair trade price premiums, the average gross margin from organic cotton was 27% higher. In addition to direct economic benefits, organic farmers enjoy other benefits, such as easy access to credit on favorable terms, provision of uncontaminated cottonseed cooking oil and cottonseed cake as animal feed, and marketing support as well as extension and training services provided by newly established organic service providers. The majority of organic farmers perceive improved soil quality, improved health conditions, and positively assess their initial decision to convert to organic farming. The major disadvantage of organic farming is the high manual labor input required. In the study area, where manual farm work is mainly women's work and male labor migration is widespread, women are most affected by this negative aspect of organic farming. Altogether, the results suggest that, despite the inconvenience of a higher workload, the advantages of organic farming outweigh its disadvantages and that conversion to organic farming improves the livelihoods of small-scale farmers.

The therapy of pre-school wheeze: appropriate and fair?

The current study aimed to assess prevalence and distribution of use of asthma medication for wheeze in pre-school children in the community. We sent a postal questionnaire to the parents of a random population-based sample of 4,277 UK children aged 1-5 years; 3,410 participated (children of south Asian decent were deliberately over-represented). During the previous 12 months, 18% of the children were reported to have received bronchodilators, 8% inhaled corticosteroids (ICS) and 3% oral corticosteroids. Among current wheezers these proportions were 55%, 25%, and 12%, respectively. Use of ICS increased with reported severity of wheeze, but did not reach 60% even in the most severe category. In contrast, 42% of children receiving ICS reported no or very infrequent recent wheeze. Among children with the episodic viral wheeze phenotype, 17% received ICS compared with 40% among multiple-trigger wheezers. Use of ICS by current wheezers was less common in children of South Asian ethnicity and in girls. Although a high proportion of pre-school children in the community used asthma inhalers, treatment seemed to be insufficiently adjusted to severity or phenotype of wheeze, with relative under-treatment of severe wheeze with ICS, especially in girls and South Asian children, but apparent over-treatment of mild and episodic viral wheeze and chronic cough.