The 10 Step Equal Pay Self-Audit for Employers

This publication is a 10-step audit for employers to see if they are paying their female employees as much as their male employees

Plagiarism meets paraphrasing: insights for the new generation in automatic plagiarism detection

Although paraphrasing is the linguistic mechanism underlying many plagiarism cases, little attention has been paid to its analysis in the framework of automatic plagiarism detection. Therefore, state-of-the-art plagiarism detectors find it difficult to detect cases of paraphrase plagiarism. In this article, we analyse the relationship between paraphrasing and plagiarism, paying special attention to which paraphrase phenomena underlie acts of plagiarism and which of them are detected by plagiarism detection systems. With this aim in mind, we created the P4P corpus, a new resource which uses a paraphrase typology to annotate a subset of the PAN-PC-10 corpus for automatic plagiarism detection. The results of the Second International Competition on Plagiarism Detection were analysed in the light of this annotation. The presented experiments show that (i) more complex paraphrase phenomena and a high density of paraphrase mechanisms make plagiarism detection more difficult, (ii) lexical substitutions are the paraphrase mechanisms used the most when plagiarising, and (iii) paraphrase mechanisms tend to shorten the plagiarized text. For the first time, the paraphrase mechanisms behind plagiarism have been analysed, providing critical insights for the improvement of automatic plagiarism detection systems.

How to Apply for Financial Aid: A Guide for Students (2015-16)

Paying for college doesn’t have to be financially overwhelming. There are several types of aid, including federal, state and institutional grants; scholarships from numerous sources; college savings plans; student and parent loans; and student employment options available to help you pay for college. In fact, most students attending Iowa colleges and universities receive some form of financial assistance. To be considered for most financial aid programs, you must complete the Free Application for Federal Student Aid (FAFSA). Applying for admission is not the same as applying for financial aid - you need to do both. To receive financial aid, it is necessary to file a completed FAFSA and submit an admissions application to the colleges and universities that interest you most. Follow the steps in this brochure to be considered for funds from the state of Iowa, the federal government and the colleges or universities of your choice.

La Geografia i l'estudi dels boscos a Espanya

This article makes a revision of the most eminent contributions in Geography in relation to the forest study, starting with principal Spanish geographical journals, congress transactions and other bibliography about forest questions. A selection of the most eminent bibliography has been made paying special attention to three main subjects: forest and forest science history, forest and landscape description, and forest management

Joint Enrollment Report, 2009

The Iowa Department of Education collects information on joint enrollment in Iowa’s 15 community colleges. Jointly enrolled students are high school students enrolled in community college credit coursework. Most jointly enrolled students enroll through Senior Year Plus programs such as PSEO (Postsecondary Enrollment Options) and concurrent enrollment. Others enroll independently by paying tuition or enrolling in courses delivered through contractual agreements that do not meet the definition of concurrent enrollment. For more information about Senior Year Plus programs, please refer to the department’s website. This report consists of fiscal year and trend data on joint enrollment including headcount enrollment, credit hours, student demographics, and enrollment by program type and offering arrangement. All data included in this report is taken from the Community College Management Information System (MIS) and confirmed by each college, unless otherwise noted.

Poètiques del desig. Alteritat i escriptura a l’obra de Gabriel Ferrater, Maria-Mercè Marçal i Enric Casasses

[cat] La present investigació parteix de la urgència de revisar la poesia catalana contemporània des dels paràmetres de la teoria literària que abracen la representació del desig. Partint de l’estreta vinculació entre aquest marc teòric i les noves formulacions del subjecte líric postmodern, hem proposat l’estudi de tres grans poètiques que han marcat, cada una d’elles en el seu context socioliterari, un punt d’inflexió a la poesia catalana des d’aquest quadre teòric: Gabriel Ferrater, Maria-Mercè Marçal i Enric Casasses. Per aquest motiu, l’objectiu central de la tesi és demostrar, a través de la categoria del desig, com l’alteritat eroticoamorosa és un dels centres de representació i experimentació dels límits del subjecte poètic i quins efectes té en la construcció de la identitat textual i en el que hem anomenat matèria-emoció. La tesi no pretén ser un estudi comparatiu dels tres autors, sinó que, capturant les tres trajectòries en paral•lel, situa cada poètica en un punt de no retorn respecte al desig i la seva representació. Atès això, és, metafòricament, el signe desig, en els seus tres plans, el que unifica els tres paradigmes que hem sotmès a anàlisi: Gabriel Ferrater com a referent, Maria-Mercè Marçal en qualitat de significat i Enric Casasses, portador del significant. El primer capítol va més enllà de la ruptura moderna entre escriptura i exaltació d’una subjectivitat única i monolítica, per comprendre en què consisteix la dissolució del jo líric en tant que fonament de l’enunciació del subjecte en el vers. És una proposta metodològica que, prenent com a centre l’intent de construcció d’una teoria del poema basada en l’expansió del jo cap a l’Altre, analitza algunes de les variables retòriques i ontològiques que coparticipen en la formulació teòrica de subjecte líric incomplet o fragmentat en el moment d’enunciar-se. D’aquesta manera, amb una voluntat de teixir uns ítems teòrics per on circuli el concepte de jo líric versus l’Altre (poesia de l’alteritat, “llei de l’assentiment”, “apropiació” de l’enunciat o, sobretot, matèria-emoció), l’escriptura poètica es concep com un joc de forces entre la performativitat del subjecte líric i la recerca de la seva pròpia subjectivitat. Aquesta crisi del subjecte i la impossibilitat de restituir una relació unilateral respecte a l’Altre, cobren una especial rellevància quan el motor o força que activa la relació d’alteritat és el moviment que impulsa el jo fora de les seves pròpies estructures per atènyer l’altre/a (subjecte desitjat) o absorbir-lo: el desig. La segona part del primer capítol està destinada a definir les aproximacions teòriques sobre la representació del desig —encercades en un posicionament postestructuralista conjuminat amb la crítica literària feminista—, que ens permeten assentar les coordenades interpretatives per portar a terme l’estudi de la formalització de tres subjectes lírics que cerquen en l’escriptura el seu propi esdevenir com a subjectes desitjants. Així és que al llarg del segon capítol hem interrogat les tres poètiques resseguint els espais comuns erigits en la nostra proposta de marc interpretatiu. Per fer-ho, ens hem centrat en Les dones i els dies de Gabriel Ferrater, amb especial èmfasi a “Teoria dels cossos”. En el cas de Maria-Mercè Marçal, hem estudiat exhaustivament el primer poemari que inaugura l’escriptura del desig lèsbic, Terra de Mai, tot establint una contigüitat temàtica amb “Sang presa” (dins de La germana, l’estrangera). I, finalment, hem resseguit la poesia d’Enric Casasses d’una forma transversal, a partir de les obres més significatives entorn al subjecte de recerca, com ara La cosa aquella, “Alquímia d’amor” (dins de Començament dels començaments i ocasió de les ocasions), D’equivocar-se així, Calç i, sobretot, Do’m. Drama en tres actes. Primer de tot, hem definit les coordenades del subjecte desitjant en relació amb el subjecte del desig, la qual cosa ens ha exigit l’anàlisi de l’enunciació del jo líric, respectivament. La recerca de les directrius fundacionals de les subjectivitats líriques —actives des del moment en què sorgeix la demanda del desig (implícita o explícita)―, han fet palesa, progressivament, la problemàtica suficiència ontològica del subjecte que deriva, al seu torn, de l’encontre amb l’altre/a. Així hem arribat a mesurar la distància inexorable que separa el jo del tu, amb resultats ben diferents. Ferrater, que anihila sorprenentment el subjecte líric, ha estat el primer port d’una singladura que, en arribar a Marçal, ens ha permès conèixer la continuïtat del ser: el despertar del desig és l’origen de la individuació dels subjectes agents del plaer en detriment de la compleció identitària. I hem navegat, finalment, fins a Casasses, qui defensa al llarg de la seva obra una individuació com a centre ètic de l’acte amorós. En una segona part, hem estudiat la representació de l’altre/a en cada corpus poètic. En el cas de Ferrater, les dones no només activen l’alteritat eroticoamorosa concreta en cada poema, sinó que, des d’un punt de vista metapoètic, esdevenen constitutives de la subjectivitat lírica en la recerca de la identitat que té lloc al llarg de Les dones i els dies. Partint de la figura de “Teseu”, poema que emmiralla i significa el procés d’escriptura poètica, hem explorat la formalització del desig en funció de les diferents representacions de la dona en paral•lel amb les posicions enunciatives del jo líric. Al llarg d’aquest recorregut, la representació del cos del desig (la fragmentació, la carícia, la mirada, etc.) i l’espai on aquest cos s’esdevé (la cambra), han estat els dos epicentres mitjançant els quals hem conclòs que la dona es presenta com un cos resistent que guia el jo líric a negar, paradoxalment, el mateix desig. La impossibilitat de satisfer el desig es manifesta, així, amb una reformulada pèrdua dels límits del subjecte desitjant. En els versos marçalians el desig emergeix com un gran torrent que arrossega al jo líric a mesurar-se en la distància que la separa de l’altra. A partir de l’altra especular, les primeres sextines de Terra de mai obren un nou ordre del jo i del tu en el discurs amorós: l’equivalència física dels cossos amants/amats extrema la fusió tant física com amorosa que es convertirà en l’acció transformadora i afirmativa de la identitat. Amb això, Marçal desarticula la gestió fal•logocèntrica del desig i l’ubica com una categoria des de la qual emprèn la construcció d’una subjectivitat lírica femenina i lèsbica. En aquest sentit, mitjançant la presència nítida d’una exploració i reconstrucció del cos de dona albirat des del desig homoeròtic, la poeta desplega la renovació d’una simbologia eròtica que configura un cosmos corporal totalment nou: cossos d’aigua i sang. Marçal busca en els fluids corporals femenins (l’aigua, la sang menstrual, la sang del trau o, fins i tot, el vòmit), la transposició dels marges corporals als textuals, convertint el poema no en un paral•lel verbal de l’experiència del desig sinó en un paral•lel corporal. En un primer moment, la representació de l’altra és indissociable de les imatges especulars (aigua o mirall). Aquesta és la fase de continuïtat, de la compleció identitària a través de l’experiència de la jouissance, i està constituïda per tres eixos: la confusió dels límits entre el jo i la seva altra, la fusió de les dues subjectivitats i l’afirmació de la unicitat amb el verb “som”. A continuació, hem resseguit com aquest “ser u” es trenca a mesura que el jo poètic es va singularitzant. Aquest segon moment és on el desig irromp al llenguatge del plaer i es converteix en una passió altament destructiva. La dissimilació amb el tu i la nostàlgia de la “fal•laç utopia d’una fusió absoluta” bolquen el poema cap a un jo poètic mutilat, que cerca un cos absent i l’espai de plenitud d’un subjecte líric que es troba irreparablement ferit (“Sang presa”). La poesia de Casasses trava la representació de l’altre amorós en la modalitat dialògica dels versos (el parlar). El fenomen de l’enunciació poètica casassiana s’emmarca en unes estructures poemàtiques que invoquen, des de l’origen, el Tu, apel•lant, així, al problema estrictament postmodern de la unicitat del jo líric i de la identitat en el procés d’escriptura. Atès això, el poema es convertirà en un dir ofert a l’Altre com a demanda del llenguatge, motiu pel qual el desig emergeix com a motor de l’escriptura poètica. Abans d’endinsar-nos específicament a l’eclosió del Tu en tant que altre amorós, ha calgut esclarir les coordenades generals del Tu en majúscules per esbossar els trets fonamentals de la significació poètica. Així, doncs, hem analitzat com es despleguen els diferents tu en l’enunciació, ja sigui quan aquest refereix al lector o a la poesia (recursos metapoètics), quan correspon a l’amor/desig (governador del subjecte de l’escriptura) i, finalment, quan el tu condensa l’altre amorós (amor particular). En aquest darrer cas, hem proposat una possible escala de transcendència del tu respecte al jo líric: d’un tu amorós totalitzador (la lluna) fins al subjecte del desig, la dona. Paral•lelament, la representació de l’amada és indissociable del concepte d’emoció lírica creada a través de la modelització del dir del jo poètic. Per aquest fet, hem classificat la irrupció del subjecte desitjat en diferents graus de referencialitat: el “tu” present, el “tu” absent i el “tu” de destinació. En un tercer apartat, hem intentat respondre a una de les grans problemàtiques que giren entorn a les escriptures del desig: és possible la seva representació? Ferrater ens enfronta davant de l’indicible. La poètica ferrateriana se situa en un distanciament deliberat de les emocions, la qual cosa circumscriu l’expressió del desig en el marc d’allò incomunicable de l’experiència. Consegüentment, hem abordat la formalització del desig a través del concepte d’imaginació tot analitzant com el poeta aconsegueix elevar l’energia emotiva del llenguatge a partir de les relacions entre la paraula i els seus absents, i com això ens permet parlar del poema en tant que matèria-emoció. Així mateix, hem conclòs que Ferrater captura l’indicible en el text jugant amb els límits representatius del llenguatge. Per abordar les escriptures del desig marçaliana i casassiana hem recorregut als plecs de la matèria-emoció encarats a l’écart: la fractura de l’epidermis del poema causada per l’erupció de la vida corporal, pulsional i afectiva del subjecte de l’escriptura. El ritme pulsional del desig (escena d’escriptura i escena amorosa) i la veu (poiesis) es converteixen en els fonaments de la construcció d’unes subjectivitats líriques que s’inscriuen en una posició femenina, allà on el cos amb estat d’apetència cerca la continuïtat en l’escriptura. Concretament, hem resseguit la formalització de l’absència de l’altra en els versos de Marçal, la qual recorre a figuracions com l’espera, el buit, la desfeta del mirall, l’assassinat dels cossos en plenitud, entre altres imatges que activen el salt de l’eros al thanatos; així com, també, les estructures interrogatives que signifiquen la impossibilitat d’experimentar el desig del desig de l’altra. Respecte a l’obra de Casasses, el poeta troba en la forma dramàtica el mitjà idoni per experimentar les possibilitats de la representació del desig: Do’m. Mitjançant una exegesi detallada del drama, hem pogut concloure que, tal com postula Barthes, l’única construcció textual possible d’allò amorós es troba en formular el que té d’intractable, i això només es pot representar a partir de l’acció mateixa. Talment, Casasses porta a l’extrem la modalitat dialògica pròpia de la seva poesia per escenificar l’encontre amorós i la construcció in progress del subjecte desitjant a través del dir-se l’amor. Finalment, la investigació intenta oferir una resposta al voltant de la conjunció desig, subjectivitat lírica i identitat. Aquestes tres coordenades ens permeten elevar les diferents representacions del desig a l’alçada de les millors poètiques contemporànies. L’ètica i l’estètica ferrateriana es congreguen en l’espai de l’erotisme moral. Ferrater concep el vers com un mètode fenomenològic a través del qual inscriu una actitud poètica que no es pot pensar sense la formalització del subjecte desitjant. Atès això, amb Les dones i els dies s’inaugura la categoria del desig en relació amb els límits d’expressió del subjecte líric. Marçal obre les portes a l’espai literari femení i lèsbic amb una escriptura poètica creadora de nous àmbits per a l’expressió del desig. La cerca d’un nou ordre simbòlic en el llenguatge poètic està estretament vinculada amb la construcció d’una subjectivitat tant política com poètica, un dels trets principals de la qual és la reivindicació i afirmació del plaer sexual femení. D’aquesta manera, el desig a l’obra de la poeta és portador d’una actitud i praxi política que troba la seva màxima expressió en la conquesta d’una llengua abolida. Per acabar, Casasses invoca l’espai de la paraula viva per articular l’acompliment de la funció poètica. A través de la poesia recitada, ja sigui des d’un punt de vista teòric com en la seva performance escènica, construeix una nova i fundacional experiència poètica que troba el seu paral•lel amb l’experiència amorosa. En aquest nou espai de circulació de la paraula poètica hi situa una subjectivitat lírica fundada en el moviment ètic cap a l’altre encarnat en el cos, la veu i el ritme.

08005-002 Silver Lake Watershed Final Report

Silver Lake is located in an 18,053-acre watershed. The watershed is intensively farmed with almost all of the wetlands being previously drained or degraded over the last 50 years. Silver Lake is listed on the State of Iowa’s impaired water bodies list due to sediment and high nutrient level. Silver Lake is also known be in the bottom 25 percentile of Iowa’s lakes due Secchi disk readings and Chlorophyll a level. Farming in the watershed is the principle concern and cause for many of the problems occurring in Silver Lake currently with 78% of the watershed being intensively farmed. There are two major drainage ditches that have been used to drain the major wetlands and sloughs that, at one time, filtered the water and slowed it down before it reached Silver Lake. With these two major drainage ditches, water is able to reach the lake much faster and unfiltered than it once did historically. The loss of 255 restorable wetland basins to row crop production has caused serious problems in Silver Lake. These wetland basins once slowed and filtered water as it moved through the watershed. With their loss over the last 50 years that traditional drainage no longer occurs. We propose to create a Wetland Reserve Program incentive project to make WRP a more attractive option to landowners within the watershed. The incentive will be based on the amount of sediment delivery reduction to the lake, therefore paying a greater payment for a greater benefit to the lake. The expected result of this project is the restoration of over 250 acres of wetland basins with an associated 650 acres of upland buffers. The benefit for these wetlands and buffers would be reduced sediment, reduced nutrients, and slowed waters to the lake.

Cambios en los cuidadores informales en cuanto a estilos de vida, relaciones y alteraciones de salud mental

Changes in the informal caregiver life styles, relations and alterations of mental health. Justification.The increase of the population aged 65 years and older in developed countries is generating a proportional increasing of the dependency caused by chronic pathologies. The care of these persons is being carried out by relatives, informal carers, leading to some alterations in diverse areas, among them mental alterations, as a consequence of taking care. Objectives. To develop a profile of the informal carers and to correlate the caregiver burden with the carers disorders. To detect risk factors to allow carrying out premature nursing interventions to diminish the disorders in the informal carers. Design. An observational and cross-sectional study is made in primary care health services area of the city of Girona. Methodology. Random sample of carer of dependent people at their home , assigned to the program of domiciliary attention (ATDOM) of the educational basic areas of health (ABS). A sample size of 269 persons, with a level of precision of 9% was needed. Questionnaire ICUB 97, the test of Barthel, the Philadelphia Geriatric Center scale, and a questionnaire are used as instruments that includes demographic and social variables, and mental and physical carers disorders.Results. A total of 80 participants were interviewed. The most common problems as consequence of taking care were the backache, to feel more tired, to feel impotent and to have less free time. Correlation between the level of dependence of the patient with the number of problems perceived by the caretaker does not exist. Since they are informal carers they eat frequently outside the habitual schedule, took place an increase or loss of weight, experienced more disorders in sexual life and an increasing lack of interest in surroundings. A 33% of the informal carers are being treated for problems related to the mental health.Conclusion. The fact of being informal carer carries important consequences in their health, the lifestyles and the social relations. These can be attenuated if the nursing interventions are able to consider to the well-taken care of subject, and its surroundings in an holistic way. The professionals of infirmary of mental health must contribute to their knowledge and abilities contributing to make an assessment, a diagnosis and an intervention paying special attention to psycho-social aspects mentioned

Cambios en los cuidadores informales en cuanto a estilos de vida, relaciones y alteraciones de salud mental

Changes in the informal caregiver life styles, relations and alterations of mental health. Justification.The increase of the population aged 65 years and older in developed countries is generating a proportional increasing of the dependency caused by chronic pathologies. The care of these persons is being carried out by relatives, informal carers, leading to some alterations in diverse areas, among them mental alterations, as a consequence of taking care. Objectives. To develop a profile of the informal carers and to correlate the caregiver burden with the carers disorders. To detect risk factors to allow carrying out premature nursing interventions to diminish the disorders in the informal carers. Design. An observational and cross-sectional study is made in primary care health services area of the city of Girona. Methodology. Random sample of carer of dependent people at their home , assigned to the program of domiciliary attention (ATDOM) of the educational basic areas of health (ABS). A sample size of 269 persons, with a level of precision of 9% was needed. Questionnaire ICUB 97, the test of Barthel, the Philadelphia Geriatric Center scale, and a questionnaire are used as instruments that includes demographic and social variables, and mental and physical carers disorders.Results. A total of 80 participants were interviewed. The most common problems as consequence of taking care were the backache, to feel more tired, to feel impotent and to have less free time. Correlation between the level of dependence of the patient with the number of problems perceived by the caretaker does not exist. Since they are informal carers they eat frequently outside the habitual schedule, took place an increase or loss of weight, experienced more disorders in sexual life and an increasing lack of interest in surroundings. A 33% of the informal carers are being treated for problems related to the mental health.Conclusion. The fact of being informal carer carries important consequences in their health, the lifestyles and the social relations. These can be attenuated if the nursing interventions are able to consider to the well-taken care of subject, and its surroundings in an holistic way. The professionals of infirmary of mental health must contribute to their knowledge and abilities contributing to make an assessment, a diagnosis and an intervention paying special attention to psycho-social aspects mentioned

High prevalence of forgoing healthcare for economic reasons in Switzerland: a population-based study in a region with universal health insurance coverage.

OBJECTIVE: To investigate the determinants and the 4-year evolution of the forgoing of healthcare for economic reasons in Switzerland. METHOD: Population-based survey (2007-2010) of a representative sample aged 35-74years in the Canton of Geneva, Switzerland. Healthcare forgone, socioeconomic and insurance status, marital status, and presence of dependent children were assessed using standardized methods. RESULTS: A total of 2601 subjects were included in the analyses. Of the subjects, 13.8% (358/2601) reported having forgone healthcare for economic reasons, with the percentage varying from 3.7% in the group with a monthly income ≥13,000CHF (1CHF≈1$) to 30.9% in the group with a monthly income <3000CHF. In subjects with a monthly income <3000CHF, the percentage who had forgone healthcare increased from 22.5% in 2007/8 to 34.7% in 2010 (P trend=0.2). Forgoing healthcare for economic reasons was associated with lower income, female gender, smoking status, lower job position, having dependent children, being divorced and single, paying a higher deductible, and receiving a premium subsidy. CONCLUSION: In a Swiss region with universal health insurance coverage, the reported prevalence of forgoing healthcare for economic reasons was high and greatly dependent on socioeconomic factors. Our data suggested an increasing trend among participants with the lowest income.

Tulospalkkaus metallialan pk-yrityksessä

Tutkielman päätavoitteena on analysoida esimerkkiyritysten olemassa olevia tulospalkkausjärjestelmiä ja kehittää metallialan pk-yrityksille sopiva tulospalkkausmalli. Esimerkkiyrityksille pyritään löytämään sopivat mittarit ottaen huomioon niiden erityispiirteet. Palkitsemisjärjestelmä on kokonaisuus, jolla pyritään sitouttamaan henkilöstö organisaation toimintaan ja kannustamaan heitä hyviin työsuorituksiin. Tulospalkkiojärjestelmä perustuu taloudellisiin tunnuslukuihin, jotka on sidottu yrityksen asettamiinkehitystavoitteisiin. Perusedellytys tulospalkkiojärjestelmälle on, että toiminnan tulosta voidaan mitata. Asetettujen tavoitteiden saavuttamisesta tai ylittämisestä maksetaan henkilöstölle palkkio. Tulospalkkiojärjestelmän kehittämiseksi ei ole olemassa tiettyä mallia, vaan jokaisen organisaation tulee laatia järjestelmä omien tavoitteiden perusteella.

Pankkitoiminnan riskienhallinta ja riskienhallintaraportointi Puolassa

Tutkimuksessa tarkastellaan julkisesti noteerattujen pankkien riskienhallintaraportoinnin nykykäytäntöä Puolassa. Tutkimus jakaantuu kahteen osaan: Tutkimuksen ensimmäisessä osassa esitellään pankkitoimintaa, pankkitoiminnan riskejä ja riskienhallintaa. Pankkitoiminnan riskejä ovat luotto- ja markkinariskit, lisäksi puhutaan operatiivisista ja ympäristöriskeistä. Tutkimuksen toisessa osassa selvitetään ja kuvataan sitä, millaista on tutkimuksen kohdeyritysten riskienhallinta ja riskienhallintaraportointi, tutkimuksen tarkoituksena on myös verrata pankkien riskienhallintaraportointia keskenään. Tutkimuksen kohteena on 13 Varsovan pörssissä listattua pankkia. Tutkimusaineistona käytetään näiden pankkien vuoden 2005 vuosikertomuksia. Kysymyksessä on laadullinen tapaustutkimus, jolle on tyypillistä kuvaileva ja selittävä tutkimusote. Aineiston analyysimenetelmänä on käytetty pattern matchingiä, jonka avulla tutkitaan aineistosta löytyviä riskienhallintaraportoinnin osatekijöitä/indikaattoreita ja verrataan niitä oletettuihin malleihin. Tutkittujen riskienhallintaraporttien perusteella voidaan todeta, että pankkitoiminnan ydinriskeistä: luotto-, korko-, valuutta- ja likviditeettiriskeistä raportoidaan hyvin. Sen sijaan puutteita löytyy operatiivisten ja ympäristöriskien raportoinnista. Suurin osa pankeista raportoi operatiivisista riskeistä, mutta raportointi on pintapuolista ja analysointi puuttuu. Ympäristöriskeistä raportointi ei ole yleistä. Raportoinnin laajuus ja informatiivisuus vaihtelevat pankkien kesken: Suuret, kansainväliset pankkikonsernit raportoivat riskeistään laajasti ja informatiivisesti, kun taas pienemmillä, kansallisilla pankeilla raportointi jää usean pankin kohdalla suppeaksi. Syitä raportoinnin eroille on monia: Yksi syistä on IFRS-standardien vakiintumaton käyttö pienimmillä, kansallisilla pankeilla verrattuna kansainvälisiin pankkikonserneihin. Kansainvälisillä pankkikonserneilla on paremmat valmiudet raportoida riskienhallinnastaan verrattuna pienimpiin pankkeihin, jotka julkaisivat tilinpäätöksensä ensimmäistä kertaa IFRS-standardien mukaisesti vuonna 2005. Yhtenä selittävänä tekijänäraportoinnin eroille voidaan myös mainita omistuspohja: sijoittajainformaation merkitys on korostunut erityisesti organisaatioissa, joissa on laaja, kansainvälinen omistuspohja. Sen sijaan valtio-omisteisessa yrityksessä sijoittajainformaation merkitys on vähäisempi. Myös yrityskulttuuri vaikuttaa siihen, missä laajuudessa, ja mitä tietoa yritys antaa julkisuuteen. Pankit ovat myös tarkkoja maineestaan, mitä tietoa voidaan julkaista ja mitä vaikutuksia tiedon julkaisemisellaon yrityskuvaan. Sen sijaan pankin koolla ei välttämättä ole vaikutusta riskienhallintaraportoinnin laajuuteen ja informatiivisuuteen.

Vaarinpidosta virtuaaliaikaan : Sata vuotta suomalaista tilintarkastusta

Tämän tutkimuksen aiheena on tilintarkastuksen historiallinen kehittyminen Suomessa runsaan sadan vuoden aikana. Tutkimuksen tavoitteena on analysoida osakeyhtiön tilintarkastuksen kehitystä ja yhdistää vuosisadan kehityspiirteet tilintarkastuksen kokonaiskuvaksi. Tutkittava periodi alkaa 1800-luvun lopulta ja päättyy 2000-luvun taitteeseen. Tutkimuksessa tarkastellaan suomalaista tilintarkastusinstituutiota, joka jaetaan kolmeen osaan: tilintarkastusta säätelevään normistoon (normit), tilintarkastajajärjestelmään (toimijat) ja tilintarkastuksen sisältöön (tehtävät). Tutkimuksessa tavoitellaan vastauksia kysymyksiin: mitä tarkastettiin, milloin tarkastettiin, kuka tarkasti ja miten tarkastettiin eri aikakausina? Tutkimus perustuu historialliseen lähdeaineistoon, jonka muodostavat tutkimusajanjakson lainsäädäntö, lainvalmisteluasiakirjat, viranomaisten ohjeet ja päätökset, alan järjestöjen suositukset, ammattilehtien artikkelit sekä laskentatoimen ja tilintarkastuksen ammattikirjallisuus. Metodologisesti tutkimus on teoreettinen, kvalitatiivinen historiantutkimus, jossa lähdeaineistoa käsitellään lähdekriittisesti ja osittain sisältöanalyysin keinoin. Tilintarkastusta säätelevässä normistossa keskeisiä lakeja ovat olleet osakeyhtiölaki, kirjanpitolaki ja tilintarkastuslaki. Lakisääteinen tilintarkastus alkoi vuoden 1895 osakeyhtiölaista, joka uudistui vuonna 1978 ja jälleen vuonna 1997. Kirjanpitolainsäädäntö on uudistunut viidesti: 1925 ja 1928, 1945, 1973, 1993 sekä 1997. Vuoden 1994 tilintarkastuslakiin koottiin tilintarkastuksen säädökset useista laeista. Muita normistoja ovat olleet EY:n direktiivit, Kilan ohjeet, KHT-yhdistyksen suositukset, Keskuskauppakamarin säännökset ja viimeisimpinä IAS- ja ISA-standardit. Ammattimainen tilintarkastajajärjestelmä saatiin maahamme kauppiaskokousten ansiosta. Ammattimaisena tilintarkastuksen toimijana aloitti Suomen Tilintarkastajainyhdistys vuonna 1911, ja sen toimintaa jatkoi KHT-yhdistys vuodesta 1925 alkaen. Tilintarkastajien auktorisointi siirtyi Keskuskauppakamarille vuonna 1924. HTM-tilintarkastajat ovat olleet alalla vuodesta 1950 lähtien. Kauppakamarijärjestö on toiminut hyväksyttyjen tilintarkastajien valvojana koko ammattimaisen tilintarkastustoiminnan ajan. Valtion valvontaa suorittaa VALA (Valtion tilintarkastuslautakunta). Koko tutkittavan periodin ajan auktorisoitujen tilintarkastajien rinnalla osakeyhtiöiden tarkastajina ovat toimineet myös maallikot.Tilintarkastuksen tehtäviin kuului vuoden 1895 osakeyhtiölain mukaan hallinnon ja tilien tarkastus. Myöhemmin sisältö täsmentyi tilinpäätöksen, kirjanpidon ja hallinnon tarkastukseksi. Tutkimusajanjakson alussa tilintarkastus oli manuaalista kaikkien tositteiden prikkausta ja virheiden etsimistä. Myöhemmin tarkastus muuttui pistokokeiksi. Kertatarkastuksesta siirryttiin jatkuvaan valvontatarkastukseen 1900-luvun alkupuolella. Dokumentoinnista ja työpapereista alkaa olla havaintoja 1930-luvulta lähtien. Atk-tarkastus yleistyi 1970- ja 1980-luvuilla, jolloin myös riskianalyyseihin alettiin kiinnittää huomiota. Hallinnon tarkastuksen merkitys on kasvanut kaiken aikaa. Tilintarkastuskertomukset olivat tutkimusajanjakson alussa vapaamuotoisia ja sisällöltään ilmaisurikkaita ja kuvailevia. Kertomus muuttui julkiseksi vuoden 1978 osakeyhtiölain myötä. Myöhemmin KHT-yhdistyksen vakiokertomusmallit yhdenmukaistivat ja pelkistivät raportointia. Tutkimuksen perusteella tilintarkastuksen historia voidaan jakaa kolmeen kauteen, jotka ovat tilintarkastusinstituution rakentumisen kausi (1895 - 1950), vakiintumisen kausi (1951 - 1985) ja kansainvälistymisen ja julkisuuden kausi (1986 alkaen). Tutkimusajanjakson jokaisella vuosikymmenellä keskusteltiin jatkuvasti tilintarkastajien riittävyydestä, alalle pääsyn ja tutkintojen vaikeudesta, tilintarkastajien ammattitaidon tasosta,hallinnon tarkastuksen sisällöstä, tilintarkastuskertomuksesta sekä maallikkotarkastajien asemasta. 1990-luvun keskeisimmät keskusteluaiheet olivat konsultointi, riippumattomuus, odotuskuilu sekä tilintarkastuksen taso ja laadunvalvonta. Analysoitaessa tilintarkastuksen muutoksia runsaan sadan vuoden ajalta voidaan todeta, että tilintarkastuksen ydintehtävät eivät juurikaan ole muuttuneet vuosikymmenien kuluessa. Osakeyhtiön tilintarkastus on edelleenkin laillisuustarkastusta. Sen tarkoituksena on yhä kirjanpidon, tilinpäätöksen ja hallinnon tarkastus. Tilintarkastajat valvovat osakkeenomistajien etua ja raportoivat heille tarkastuksen tuloksista. Tilintarkastuksen ulkoinen maailma sen sijaan on muuttunut vuosikymmenten saatossa. Kansainvälistyminen on lisännyt säännösten määrää, odotuksia ja vaatimuksia on nykyisin enemmän, uusi tekniikka mahdollistaa nopean tiedonkulun ja valvonta on lisääntynyt nykypäivää kohti tultaessa. Tilintarkastajan pätevyys perustuu nykyään tietotekniikan, tietojärjestelmien ja yrityksen toimialantuntemukseen. Runsaan sadan vuoden takaisen lain vaarinpitovaatimuksesta on tultu virtuaaliaikaiseen maailmaan!

Selective catalytic reduction of nitrogen oxides with ammonia in forced unsteady state reactors - Case based reasoning and mathematical model simulation reasoning

The application of forced unsteady-state reactors in case of selective catalytic reduction of nitrogen oxides (NOx) with ammonia (NH3) is sustained by the fact that favorable temperature and composition distributions which cannot be achieved in any steady-state regime can be obtained by means of unsteady-state operations. In a normal way of operation the low exothermicity of the selective catalytic reduction (SCR) reaction (usually carried out in the range of 280-350°C) is not enough to maintain by itself the chemical reaction. A normal mode of operation usually requires supply of supplementary heat increasing in this way the overall process operation cost. Through forced unsteady-state operation, the main advantage that can be obtained when exothermic reactions take place is the possibility of trapping, beside the ammonia, the moving heat wave inside the catalytic bed. The unsteady state-operation enables the exploitation of the thermal storage capacity of the catalyticbed. The catalytic bed acts as a regenerative heat exchanger allowing auto-thermal behaviour when the adiabatic temperature rise is low. Finding the optimum reactor configuration, employing the most suitable operation model and identifying the reactor behavior are highly important steps in order to configure a proper device for industrial applications. The Reverse Flow Reactor (RFR) - a forced unsteady state reactor - corresponds to the above mentioned characteristics and may be employed as an efficient device for the treatment of dilute pollutant mixtures. As a main disadvantage, beside its advantages, the RFR presents the 'wash out' phenomena. This phenomenon represents emissions of unconverted reactants at every switch of the flow direction. As a consequence our attention was focused on finding an alternative reactor configuration for RFR which is not affected by the incontrollable emissions of unconverted reactants. In this respect the Reactor Network (RN) was investigated. Its configuration consists of several reactors connected in a closed sequence, simulating a moving bed by changing the reactants feeding position. In the RN the flow direction is maintained in the same way ensuring uniformcatalyst exploitation and in the same time the 'wash out' phenomena is annulated. The simulated moving bed (SMB) can operate in transient mode giving practically constant exit concentration and high conversion levels. The main advantage of the reactor network operation is emphasizedby the possibility to obtain auto-thermal behavior with nearly uniformcatalyst utilization. However, the reactor network presents only a small range of switching times which allow to reach and to maintain an ignited state. Even so a proper study of the complex behavior of the RN may give the necessary information to overcome all the difficulties that can appear in the RN operation. The unsteady-state reactors complexity arises from the fact that these reactor types are characterized by short contact times and complex interaction between heat and mass transportphenomena. Such complex interactions can give rise to a remarkable complex dynamic behavior characterized by a set of spatial-temporal patterns, chaotic changes in concentration and traveling waves of heat or chemical reactivity. The main efforts of the current research studies concern the improvement of contact modalities between reactants, the possibility of thermal wave storage inside the reactor and the improvement of the kinetic activity of the catalyst used. Paying attention to the above mentioned aspects is important when higher activity even at low feeding temperatures and low emissions of unconverted reactants are the main operation concerns. Also, the prediction of the reactor pseudo or steady-state performance (regarding the conversion, selectivity and thermal behavior) and the dynamicreactor response during exploitation are important aspects in finding the optimal control strategy for the forced unsteady state catalytic tubular reactors. The design of an adapted reactor requires knowledge about the influence of its operating conditions on the overall process performance and a precise evaluation of the operating parameters rage for which a sustained dynamic behavior is obtained. An apriori estimation of the system parameters result in diminution of the computational efforts. Usually the convergence of unsteady state reactor systems requires integration over hundreds of cycles depending on the initial guess of the parameter values. The investigation of various operation models and thermal transfer strategies give reliable means to obtain recuperative and regenerative devices which are capable to maintain an auto-thermal behavior in case of low exothermic reactions. In the present research work a gradual analysis of the SCR of NOx with ammonia process in forced unsteady-state reactors was realized. The investigation covers the presentationof the general problematic related to the effect of noxious emissions in the environment, the analysis of the suitable catalysts types for the process, the mathematical analysis approach for modeling and finding the system solutions and the experimental investigation of the device found to be more suitable for the present process. In order to gain information about the forced unsteady state reactor design, operation, important system parameters and their values, mathematical description, mathematicalmethod for solving systems of partial differential equations and other specific aspects, in a fast and easy way, and a case based reasoning (CBR) approach has been used. This approach, using the experience of past similarproblems and their adapted solutions, may provide a method for gaining informations and solutions for new problems related to the forced unsteady state reactors technology. As a consequence a CBR system was implemented and a corresponding tool was developed. Further on, grooving up the hypothesis of isothermal operation, the investigation by means of numerical simulation of the feasibility of the SCR of NOx with ammonia in the RFRand in the RN with variable feeding position was realized. The hypothesis of non-isothermal operation was taken into account because in our opinion ifa commercial catalyst is considered, is not possible to modify the chemical activity and its adsorptive capacity to improve the operation butis possible to change the operation regime. In order to identify the most suitable device for the unsteady state reduction of NOx with ammonia, considering the perspective of recuperative and regenerative devices, a comparative analysis of the above mentioned two devices performance was realized. The assumption of isothermal conditions in the beginningof the forced unsteadystate investigation allowed the simplification of the analysis enabling to focus on the impact of the conditions and mode of operation on the dynamic features caused by the trapping of one reactant in the reactor, without considering the impact of thermal effect on overall reactor performance. The non-isothermal system approach has been investigated in order to point out the important influence of the thermal effect on overall reactor performance, studying the possibility of RFR and RN utilization as recuperative and regenerative devices and the possibility of achieving a sustained auto-thermal behavior in case of lowexothermic reaction of SCR of NOx with ammonia and low temperature gasfeeding. Beside the influence of the thermal effect, the influence of the principal operating parameters, as switching time, inlet flow rate and initial catalyst temperature have been stressed. This analysis is important not only because it allows a comparison between the two devices and optimisation of the operation, but also the switching time is the main operating parameter. An appropriate choice of this parameter enables the fulfilment of the process constraints. The level of the conversions achieved, the more uniform temperature profiles, the uniformity ofcatalyst exploitation and the much simpler mode of operation imposed the RN as a much more suitable device for SCR of NOx with ammonia, in usual operation and also in the perspective of control strategy implementation. Theoretical simplified models have also been proposed in order to describe the forced unsteady state reactors performance and to estimate their internal temperature and concentration profiles. The general idea was to extend the study of catalytic reactor dynamics taking into account the perspectives that haven't been analyzed yet. The experimental investigation ofRN revealed a good agreement between the data obtained by model simulation and the ones obtained experimentally.

Inmigración e interacción en la enseñanza/adquisición de lenguas: la construcción conversacional del alumnado de origen inmigrante

Además de presentar la interacción en el aula desde la perspectiva del trabajo en parejas alumno autóctono/no autóctono, nuestro objetivo en el presente apartado de este volumen es analizar los procesos interactivos que llevan a que una misma tarea escolar se resuelva de manera más o menos eficiente. Al mismo tiempo, contemplamos y comparamos en nuestro análisis la interacción que tiene lugar entre dos parejas de alumnos (alumna inmigrante/alumno autóctono) en la resolución de tareas escolares en lengua inglesa, prestando especial atención a cómo y en qué medida los interlocutores se orientan interactivamente hacia la identidad del alumno inmigrante.