Application to amend K.K.S.I. Constitution

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Notice to change constitution of K. K. S. I.

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CSR in forest industry – Case study of reporting and implementation of social responsibility in three international companies

Corporate Social Responsibility (CSR) has become increasingly important topic in forest industries, and other global companies, in recent years. Globalisation, faster information delivery and demand for sustainable development have set new challenges for global companies in their business operations. Also the importance of stakeholder relations, and pressure to become more transparent has increased in the forest industries. Three dimensions of corporate responsibility economic, environmental and social, are often included in the concept of CSR. Global companies mostly claim that these dimensions are equally important. This study analyses CSR in forest industry and has focus on reporting and implementation of social responsibility in three international companies. These case-companies are Stora Enso, SCA and Sappi, and they have different geographical base, product portfolios and therefore present interesting differences about forest industry strategy and CSR. Global Reporting Initiative (GRI) has created the most known and used reporting framework in CSR reporting. GRI Guidelines have made CSR reporting a uniform function, which can also be measured between companies and different sectors. GRI Guidelines have also made it possible to record and control CSR data in the companies. In recent years the use of GRI Guidelines has increased substantially. Typically CSR reporting on economic and environmental responsibility have been systematic in the global companies and often driven by legistlation and other regulations. However the social responsibility has been less regulated and more difficult to compare. Therefore it has previously been often less focused in the CSR reporting of the global companies. The implementation and use of GRI Guidelines have also increased dialogue on social responsibility issues and stakeholder management in global companies. This study analyses the use of GRI´s framework in the forest industry companies´ CSR reporting. This is a qualitative study and the disclosure of data is empricially analysed using content analysis. Content analysis has been selected as a method for this study because it makes it possible to use different sources of information. The data of this study consists of existing academic literature of CSR, sustainability reports of thecase-companies during 2005-2009, and the semi-structured interviews with company representatives. Different sources provide the possibility to look at specific subject from more than one viewpoint. The results of the study show that all case-companies have relatively common themes in their CSR disclosure, and the differences rise mainly from their product-portfolios, and geographic base. Social impacts to local communities, in the CSR of the companies, were mainly dominated by issues concerning creating wealth to the society and impacting communities through creation of work. The comparability of the CSR reporting, and especially social indicators increased significally from 2007 onwards in all case-companies. Even though the companies claim that three dimensions of CSR economic, environmental and social are equally important economic issues and profit improvement still seem to drive most of the operations in the global companies. Many issues that are covered by laws and regulations are still essentially presented as social responsibility in CSR. However often the unwelcome issues in companies like closing operations are covered just briefly, and without adequate explanation. To make social responsibility equally important in the CSR it would demand more emphasis from all the case-companies. A lot of emphasis should be put especially on the detail and extensiveness of the social reponsibility content in the CSR.

A method for age determination of dolphins.

The use of growth layers in teeth as an indicator of age in odnotocetes and pinnipeds was suggested by Laws (1954) and since then the method has been used extensively in both marine and non-marine mammals. Dentinal growth layers are groups (growth layer groups) of repetitive alternating bands which in cross-section are similar to growth rings in trees. The most commonly used methods for counting growth layer groups (GLGs) are by undecalcified longitudinal thin sections (150 um) or decalcified and stained thin sections (10-30 um). In longitudinal sections viewed with light microscopy, GLGs appear as opaque and translucent cones nestled one inside another, with the oldest dentine Iying adjacent to the enamel, and the newest layer borderinq the pulp cavity.

O papel do Estado no controle territorial e sua relação com a estruturação atividade pesqueira brasileira na Primeira República

No início do século XX, a pesca tornou-se uma atividade de importância ressaltada pelo Estado. A Marinha propôs mudanças na legislação, para regionalizar a atividade e legalizar a vida profissional do pescador, o qual adquiriu uma cidadania maior que a de boa parte da população do período da Primeira República. Deve-se ressaltar que só foi possível estruturar assim a atividade pesqueira, porque anteriormente, no período imperial, houve uma longa preparação, a qual, nos fins do século XIX, já na Primeira República, culminou em o Estado compenetrar-se de que precisava conhecer e controlar os recursos naturais e sociais brasileiros. A estruturação politico-administrativa da pesca ocorreu criando-se a Confederação de Pesca e as federações estaduais, com suas colônias de pesca em todo Brasil. A finalidade era marcar o território com estruturas fixas que rganizassem os pescadores em comunidades e permitissem ao Estado controlar a produção nacional de pescado. Neste contexto, caberia a Marinha formar uma reserva naval composta por pescadores que pudesse ser facilmente arregimentados para garantir a defesa naval brasileira em situações de guerra. Neste sentido, a presente dissertação tem por objeto tanto organizar as informações acerca de como atividade pesqueira foi estruturada pelas legislações e pelos relatos da expedição que lhe fundou e organizou a estrutura nacional no Brasil, quanto mostrar a necessidade do Estado de conhecer melhor o seu próprio território e de identificar os potenciais da economia da pesca. A dissertação visa também salientar como essas mudanças vieram a influir, durante a Primeira República, sobre os deveres e direitos dos pescadores, e de que modo tais direitos e deveres contrastavam com os do restante do povo brasileiro.

A evidenciação das contingências tributárias pelas empresas mais representativas do IBOVESPA após a deliberação cvm n 489 de 2005

Com o crescimento do mundo corporativo, cresceram também as dificuldades de representar de forma fidedigna as diversas faces da entidade. Neste ponto também estão inclusas as obrigações, que não estão restritas a pagamentos de obrigações predeterminadas em contratos, regidas por leis ou outros instrumentos. Assim, a dinâmica empresarial cria diversas exigibilidades para a entidade, que muitas vezes não possui instrumentos apropriados para seu reconhecimento, mensuração e divulgação. Neste contexto, diversos agentes buscam criar normas que uniformizem as informações divulgadas e garantam padrões mínimos às informações divulgadas. Assim, o fez a Comissão de Valores Mobiliários ao publicar a Deliberação CVM n 489 de 2005 versando sobre provisões, passivos, contingências passivas e contingências ativas. Com isso, além de uniformizar internamente este tema, a CVM procurou alinhamento com as Normas Internacionais de Contabilidade, pois inspirou sua deliberação na norma emitida pelo IASB em 1998, a IAS 37. A alta carga tributária e a volatilidade do nosso sistema tributário contribuem para um ambiente de incertezas e litígios entre os sujeitos ativos e passivos das obrigações tributárias, levando a disputas sobre valores relevantes e que podem comprometer a saúde financeira da entidade. Por isso, a publicação da norma emitida pela CVM é ferramenta útil e indispensável a uma divulgação uniforme e transparente pelas empresas. Desta forma, este estudo busca contribuir para a solução do problema da divulgação das contingências ao rever a literatura pertinente, analisar as demonstrações contábeis das quatro empresas significativas e sugerir pontos de melhoria nas demonstrações contábeis.

Estilos fluviais em bacias de drenagem na Vila Abraão e Vila Dois Rios: uma contribuição à gestão sustentável dos recursos hídricos da Ilha Grande RJ.

Inserida no bioma Mata Atlântica, a Ilha Grande está protegida atualmente por unidades de conservação ambiental definidas por leis, uma vez que é parte importante no cenário ambiental brasileiro. Durante séculos, a Ilha Grande sofreu alterações de diferentes níveis. A desativação do presídio abriu portas para o crescimento descontrolado do turismo, que afetou negativamente as bacias hidrográficas estudadas, deixando-as em evidência. Nesse cenário, o estudo de três bacias de drenagem da Ilha Grande, localizadas na Costa Verde do estado do Rio de Janeiro, buscou compreender a morfologia e a dinâmica dos canais fluviais, por meio de análises das características ambientais, da interferência antrópica e da aplicação do uso do primeiro estágio da metodologia de pesquisa Estilos Fluviais, apontando as partes mais sensíveis às ações antrópicas. Cinco estilos fluviais foram identificados. Os dois primeiros são denominados canais florestados e rochosos, estilos menos frágeis por estarem localizados em áreas de difícil acesso; os trechos com canais meândricos são áreas sensíveis, no entanto, permanecem em boas condições devido à pouca interferência humana, esse estilo foi identificado apenas nos trechos finais dos canais principais das duas bacias da Vila Dois Rios. Os últimos estilos estão presentes na Vila Abraão: os canais assoreados cascalhoarenosos e assoreados arenosos, que apresentam trechos mais críticos por sofrerem interferências antrópicas e por apresentarem uma área com mais sensibilidade. As informações obtidas após esse estudo servirão como base para a elaboração de projetos e pesquisas que visem reabilitar os rios avaliados, assim como seu entorno, e também promover o monitoramento da conservação de áreas ainda preservadas.

黄土高原水土保持政策演变

水土保持政策是指导和促进水土保持开展的主要社会驱动力之一。新中国成立以来,黄土高原水土保持经过探索治理、重点治理、全民治理、小流域综合治理和预防为主、依法防治等5个阶段。在不同阶段,水土保持目标和任务、治理主体、政策的针对性和治理主导措施侧重等均有变化。在分析政策演变的基础上,提出了针对新时期水土保持特点的政策建议。

From Lydia Pinkham to Queen Levitra:Direct-to-consumer advertising and medicalisation

The medicalisation of life problems has been occurring for well over a century and has increased over the past 30 years, with the engines of medicalisation shifting to biotechnology, managed care, and consumers. This paper examines one strand of medicalisation during the last century: direct-to-consumer advertising (DTCA) of pharmaceuticals. In particular, it examines the roles that physicians and the Food and Drug Administration (FDA) have played in regulating DTCA in the US. Two advertising exemplars, the late 19 century Lydia E. Pinkham's Vegetable Compound (for 'women's complaints') and contemporary Levitra (for erectile dysfunction) are used to examine the parallels between the patent medicine era and the DTCA era. DTCA re-establishes the direct and independent relationship between drug companies and consumers that existed in the late 19 century, encouraging self-diagnosis and requests for specific drugs. The extravagant claims of Lydia Pinkham's day are constrained by laws, but modern-day advertising is more subtle and sophisticated. DTCA has facilitated the impact of the pharmaceutical industry and consumers in becoming more important forces in medicalisation. © 2008 The Authors.

The impact of tobacco control policies on university students' smoking in Ontario

Objective. Despite steady declines in the prevalence of tobacco use among Canadians, young adult tobacco use has remained stubbornly high over the past two decades (CTUMS, 2005a). Currently in Ontario, young adults have the highest proportion of smokers of all age cohorts at 26%. A growing body of evidence shows that smoking restrictions and other tobacco control policies can reduce tobacco use and consumption among adults and deter initiation among youth; whether young adult university students' smoking participation is influenced by community smoking restrictions, campus tobacco control policies or both remains an empirical question. The purpose of this study is to examine the relationship among current smoking status of students on university campuses across Ontario and various tobacco control policies, 3including clean air bylaws of students' home towns, clean air by-laws of the community where the university is situated, and campus policies. Methods. Two data sets were used. The 200512006 Tobacco Use in a Representative Sample of Post-Secondary Students data set provides information about the tobacco use of 10,600 students from 23 universities and colleges across Ontario. Data screening for this study reduced the sample to 5,114 17-to-24 year old undergraduate students from nine universities. The second data set is researcher-generated and includes information about strength and duration of, and students' exposure to home town, local and campus tobacco control policies. Municipal by-laws (of students' home towns and university towns) were categorized as weak, moderate or strong based on criteria set out in the Ontario Municipal By-law Report; campus policies were categorized in a roughly parallel fashion. Durations of municipal and campus policies were calculated; and length of students' exposure to the policies was estimated (all in months). Multinomial logistic regression analyses were used to examine the relationship between students' current smoking status (daily, less-than-daily, never-smokers) and the following policy measures: strength of, duration of, and students' exposure to campus policy; strength of, duration of, and students' exposure to the by-law in the university town; and, strength of, duration of, and students' exposure to the by-law in the home town they grew up in. Sociodemographic variables were controlled for. Results. Among the Ontario university students surveyed, 7.0% currently use tobacco daily and 15.4% use tobacco less-than-daily. The proportions of students experiencing strong tobacco control policies in their home town, the community in which their university is located and at their current university were 33.9%,64.1 %, and 31.3% respectively. However, 13.7% of students attended a university that had a weak campus policy. Multinomial logistic regressions suggested current smoking status was associated with university town by-law strength, home town by-law strength and the strength of the campus tobacco control policy. In the fmal model, after controlling for sociodemographic factors, a strong by-law in the university town and a strong by-law in students' home town were associated with reduced odds of being both a less-than-daily (OR = 0.64, 95%CI: 0.48-0.86; OR = 0.80, 95%CI: 0.66-0.95) and daily smoker (OR = 0.59, 95%CI: 0.39-0.89; OR = 0.76, 95%CI: 0.58-0.99), while a weak campus tobacco control policy was associated with higher odds of being a daily smoker (OR = 2.08, 95%CI: 1.31-3.30) (but unrelated to less-than-daily smoking). Longer exposure to the municipal by-law (OR = 0.93; 95%CI: 0.90-0.96) was also related to smoking status. Conclusions. Students' smoking prevalence was associated with the strength of the restrictions in university, and with campus-specific tobacco control policies. Lessthan- daily smoking was not as strongly associated with policy measures as daily smoking was. University campuses may wish to adopt more progressive campus policies and support clean air restrictions in the broader community. More research is needed to determine the direction of influence between tobacco control policies and students' smoking.

A. S. Whiting Manufacturing Company Limited, minute book, 1872-1909.

The Cedar Dale Scythe Works was the second manufacturing company that A.S. Whiting had established in Oshawa, the first being the Oshawa Manufacturing Co. in 1852. The Oshawa Manufacturing Co. was eventually taken over by the Joseph Hall Works in 1857. In 1862, the Cedar Dale Works was built after being in a rented space in the Hall Works for two years, building scythes and hoes. With the building of the firm, the village of Cedar Dale was established. In 1867, the firm became Whiting and Cowan when John Cowan bought into the company. After the death of Whiting in 1867, his son-in-law, R.S. Hamlin headed the company. By 1872, it became the A.S. Whiting Manufacturing Co. when Cowan withdrew from the business. Before Whiting’s death, the company had been profitable but due to new machinery being developed, hand tools were becoming obsolete and the business only lasted for a few more years (source: Oshawa Community Museum and Archives Web site).

Humberstone Shoe Company Limited Minute Book

Book contains meeting minutes of the Board of Directors of the Humberstone Shoe Company Ltd., held at the Office of McLeod, Young, Weir and Co. Limited, Metropolitan Building, Toronto. Board of Directors includes: H.H. Knoll (President), J.H. Radcliffe, E. K. Reiner, T.H. Kinnear, L.B. Spencer. There is some correspondence, annual reports, contracts, by-laws, statements of profit and loss etc. throughout the book.

Vintners Quality Alliance fonds

VQA Ontario was designated as Ontario's wine authority under the Vintners Quality Alliance Act, 1999 on June 29, 2000 by the Honourable Robert W. Runciman, Minister of Consumer and Commercial Relations. In its capacity as Ontario's wine authority, VQA Ontario exercises delegated authority to administer and enforce the VQA Act and its associated regulations. It is accountable to the minister of small business and consumer services and operates under a framework set out in an administrative agreement with the ministry. Along with its statutory duties, VQA Ontario engages in related activities such as promoting awareness of the VQA appellation system, participating in national and international standards discussions and encouraging public education about VQA appellations and wines.

Port Dalhousie Municipal Records collection, 1863-1940, 1943, n.d.

Benjamin Pawling and Peter Ten Broeck were the earliest known settlers of this area. The village of Port Dalhousie owes its existence to the building of the first Welland Canal in 1824. The village was incorporated in 1862 and as a town in 1948. In the early 1960s it became amalgamated with the city of St. Catharines. Port Dalhousie remains a distinctive part of the city today (2009).

Merritton Municipal Records collection

In 1874, Merritton, Ont. was incorporated a village with W.W. Waite as the first reeve. On July 1, 1918, the village was incorporated a town. The first mayor was Thomas F. Hastings. In 1961, Merritton, Grantham and Port Dalhousie amalgamated with St. Catharines, despite the opposition of the town councils and citizens.