756 resultados para International Standards for the Professional Practice of Internal Auditing
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Following decades of feminist linguistic activism, and as a result of a greater awareness of the vital role that non-sexist language plays in achieving social equality, different campaigns were launched in many countries leading to a more frequent use of so-called inclusive language. Bringing this together with current theoretical approaches to translation studies which have been defining translation as an ideological act of intercultural mediation since the 1990s, this article seeks to examine to what extent feminist linguistics have had any influence on translation studies. My purpose is to assess whether particular feminist linguistic interventions in vogue when writing ‘original’ texts within the realm of the source language are also adopted when (re)writing ‘translated’ texts in the target language, bearing in mind the double (con)textual responsibility that translators have towards the source and the target (con)texts. I will examine the arguments for and against the use of inclusive language in (literary) translation through an analysis of the ‘ideological struggle’ that emerged from two ideologically disparate rewritings of gender markers into Galician of the British bestseller The Curious Incident of the Dog in the Night-Time, by Mark Haddon (2003), focusing on the ideological, poetic and economic pressures that (still) define the professional practice of translation. It is my contention that the close scrutiny of these conflicting arguments will shed light not only on the existing gap between the theory and practice of translation, but may be also indicative of a possible ‘missing link’ between feminist approaches to linguistics and to translation studies.
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1 Oxygen and sulphide dynamics were examined, using microelectrode techniques, in meristems and rhizomes of the seagrass Thalassia testudinum at three different sites in Florida Bay, and in the laboratory, to evaluate the potential role of internal oxygen variability and sulphide invasion in episodes of sudden die-off. The sites differed with respect to shoot density and sediment composition, with an active die-off occurring at only one of the sites. 2 Meristematic oxygen content followed similar diel patterns at all sites with high oxygen content during the day and hyposaturation relative to the water column during the night. Minimum meristematic oxygen content was recorded around sunrise and varied among sites, with values close to zero at the die-off site. 3 Gaseous sulphide was detected within the sediment at all sites but at different concentrations among sites and within the die-off site. Spontaneous invasion of sulphide into Thalassia rhizomes was recorded at low internal oxygen partial pressure during darkness at the die-off site. 4 A laboratory experiment showed that the internal oxygen dynamics depended on light availability, and hence plant photosynthesis, and on the oxygen content of the water column controlling passive oxygen diffusion from water column to leaves and belowground tissues in the dark. 5 Sulphide invasion only occurred at low internal oxygen content, and the rate of invasion was highly dependent on the oxygen supply to roots and rhizomes. Sulphide was slowly depleted from the tissues when high oxygen partial pressures were re-established through leaf photosynthesis. Coexistence of sulphide and oxygen in the tissues and the slow rate of sulphide depletion suggest that sulphide reoxidation is not biologically mediated within the tissues of Thalassia. 6 Our results support the hypothesis that internal oxygen stress, caused by low water column oxygen content or poor plant performance governed by other environmental factors, allows invasion of sulphide and that the internal plant oxygen and sulphide dynamics potentially are key factors in the episodes of sudden die-off in beds of Thalassia testudinum . Root anoxia followed by sulphide invasion may be a more general mechanism determining the growth and survival of other rooted plants in sulphate-rich aquatic environments.
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For the Wayuu of the Guajira Peninsula of northern Colombia, water procurement has historically been challenging. The ancestral territory of this indigenous pastoral society is windy and arid, with low rainfall, high temperatures and an absence of perennial rivers or streams. In the past, the Wayuu adapted to these environmental conditions by practicing transhumance during the prolonged dry seasons, digging spring wells and artificial ponds and by following guiding principles for water usage. Since the 1930s, the government has made efforts to build additional wind-powered wells and ponds for a growing native population. Notwithstanding, these water solutions have only partly met the necessities; public water sources are limited or unreliable and few attempts are made to generate safe drinking water. Furthermore, the ubiquitous practice of animal husbandry places added pressure on existing sources; livestock consume more water than the human populations in the areas visited. Rapid assessments in four Wayuu areas on the peninsula were conducted by the author and an interdisciplinary team working for the Cerrejón Foundation for Water in La Guajira from 2010 to 2013. The assessments were part of a larger pilot project to design and implement a sustainability plan for reservoir-based water supply systems in the region. This study brings cultural practices and local knowledge to the forefront as key elements for the success of water works and other development projects carried out in Wayuu territory.
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Following the intrinsically linked balance sheets in his Capital Formation Life Cycle, Lukas M. Stahl explains with his Triple A Model of Accounting, Allocation and Accountability the stages of the Capital Formation process from FIAT to EXIT. Based on the theoretical foundations of legal risk laid by the International Bar Association with the help of Roger McCormick and legal scholars such as Joanna Benjamin, Matthew Whalley and Tobias Mahler, and founded on the basis of Wesley Hohfeld’s category theory of jural relations, Stahl develops his mutually exclusive Four Determinants of Legal Risk of Law, Lack of Right, Liability and Limitation. Those Four Determinants of Legal Risk allow us to apply, assess, and precisely describe the respective legal risk at all stages of the Capital Formation Life Cycle as demonstrated in case studies of nine industry verticals of the proposed and currently negotiated Transatlantic Trade and Investment Partnership between the United States of America and the European Union, TTIP, as well as in the case of the often cited financing relation between the United States and the People’s Republic of China. Having established the Four Determinants of Legal Risk and its application to the Capital Formation Life Cycle, Stahl then explores the theoretical foundations of capital formation, their historical basis in classical and neo-classical economics and its forefathers such as The Austrians around Eugen von Boehm-Bawerk, Ludwig von Mises and Friedrich von Hayek and most notably and controversial, Karl Marx, and their impact on today’s exponential expansion of capital formation. Starting off with the first pillar of his Triple A Model, Accounting, Stahl then moves on to explain the Three Factors of Capital Formation, Man, Machines and Money and shows how “value-added” is created with respect to the non-monetary capital factors of human resources and industrial production. Followed by a detailed analysis discussing the roles of the Three Actors of Monetary Capital Formation, Central Banks, Commercial Banks and Citizens Stahl readily dismisses a number of myths regarding the creation of money providing in-depth insight into the workings of monetary policy makers, their institutions and ultimate beneficiaries, the corporate and consumer citizens. In his second pillar, Allocation, Stahl continues his analysis of the balance sheets of the Capital Formation Life Cycle by discussing the role of The Five Key Accounts of Monetary Capital Formation, the Sovereign, Financial, Corporate, Private and International account of Monetary Capital Formation and the associated legal risks in the allocation of capital pursuant to his Four Determinants of Legal Risk. In his third pillar, Accountability, Stahl discusses the ever recurring Crisis-Reaction-Acceleration-Sequence-History, in short: CRASH, since the beginning of the millennium starting with the dot-com crash at the turn of the millennium, followed seven years later by the financial crisis of 2008 and the dislocations in the global economy we are facing another seven years later today in 2015 with several sordid debt restructurings under way and hundred thousands of refugees on the way caused by war and increasing inequality. Together with the regulatory reactions they have caused in the form of so-called landmark legislation such as the Sarbanes-Oxley Act of 2002, the Dodd-Frank Act of 2010, the JOBS Act of 2012 or the introduction of the Basel Accords, Basel II in 2004 and III in 2010, the European Financial Stability Facility of 2010, the European Stability Mechanism of 2012 and the European Banking Union of 2013, Stahl analyses the acceleration in size and scope of crises that appears to find often seemingly helpless bureaucratic responses, the inherent legal risks and the complete lack of accountability on part of those responsible. Stahl argues that the order of the day requires to address the root cause of the problems in the form of two fundamental design defects of our Global Economic Order, namely our monetary and judicial order. Inspired by a 1933 plan of nine University of Chicago economists abolishing the fractional reserve system, he proposes the introduction of Sovereign Money as a prerequisite to void misallocations by way of judicial order in the course of domestic and transnational insolvency proceedings including the restructuring of sovereign debt throughout the entire monetary system back to its origin without causing domino effects of banking collapses and failed financial institutions. In recognizing Austrian-American economist Schumpeter’s Concept of Creative Destruction, as a process of industrial mutation that incessantly revolutionizes the economic structure from within, incessantly destroying the old one, incessantly creating a new one, Stahl responds to Schumpeter’s economic chemotherapy with his Concept of Equitable Default mimicking an immunotherapy that strengthens the corpus economicus own immune system by providing for the judicial authority to terminate precisely those misallocations that have proven malignant causing default perusing the century old common law concept of equity that allows for the equitable reformation, rescission or restitution of contract by way of judicial order. Following a review of the proposed mechanisms of transnational dispute resolution and current court systems with transnational jurisdiction, Stahl advocates as a first step in order to complete the Capital Formation Life Cycle from FIAT, the creation of money by way of credit, to EXIT, the termination of money by way of judicial order, the institution of a Transatlantic Trade and Investment Court constituted by a panel of judges from the U.S. Court of International Trade and the European Court of Justice by following the model of the EFTA Court of the European Free Trade Association. Since the first time his proposal has been made public in June of 2014 after being discussed in academic circles since 2011, his or similar proposals have found numerous public supporters. Most notably, the former Vice President of the European Parliament, David Martin, has tabled an amendment in June 2015 in the course of the negotiations on TTIP calling for an independent judicial body and the Member of the European Commission, Cecilia Malmström, has presented her proposal of an International Investment Court on September 16, 2015. Stahl concludes, that for the first time in the history of our generation it appears that there is a real opportunity for reform of our Global Economic Order by curing the two fundamental design defects of our monetary order and judicial order with the abolition of the fractional reserve system and the introduction of Sovereign Money and the institution of a democratically elected Transatlantic Trade and Investment Court that commensurate with its jurisdiction extending to cases concerning the Transatlantic Trade and Investment Partnership may complete the Capital Formation Life Cycle resolving cases of default with the transnational judicial authority for terminal resolution of misallocations in a New Global Economic Order without the ensuing dangers of systemic collapse from FIAT to EXIT.
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A acreditação de um hospital revela-se um instrumento de extrema importância na melhoria da qualidade dos cuidados de saúde. Subjacente a este processo, estão inerentes alterações ao nível organizacional e individual. Este artigo tem como objetivo, identificar os efeitos do processo de acreditação nas práticas profissionais dos assistentes sociais em contexto hospitalar. Neste sentido, realizou-se um painel de peritos, com recurso à técnica Delphi, no qual participaram 12 peritos multidisciplinares e internacionais, tendo sido conseguida obtenção de consenso em três rondas. Dos resultados obtidos emergiram consensos que permite considerar cinco dimensões de ação relevantes face aos efeitos da acreditação nas práticas profissionais dos assistentes sociais, quanto: 1) especificidades da prática; 2) interação de equipas; 3) eficácia profissional; 4) avaliação e monitorização; 5) ganhos em saúde. São dimensões que correspondem a mudanças e que sugerem uma linha de ação que é influenciada, e determinada pelo processo de acreditação no desenvolvimento de uma cultura de melhoria contínua da qualidade da actividade do Serviço Social e do agir profissional. Os resultados obtidos evidenciam que um processo de acreditação tem efeitos diretos e positivos nas práticas dos assistentes sociais.
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Since its origins in the early 1980s, the popular rise of extreme metal throughout the globe has been phenomenal. The emergence of extreme metal's most sonically transgressive subgenres of death metal and grindcore between the mid 1980s and the early 1990s, however, was not an easy one. Indeed, during this period, the only way for globally dispersed extreme metal fans and unsigned extreme metal bands to stay musically connected was via the underground practice of tape-trading. The aim of this study is to illuminate the impact of tape-trading upon the global spread of extreme metal. The study will situate the historical context of extreme metal tape-trading by exploring how it emerged, and why it was necessary in the first place. Utilising the concept of 'extreme metal scene', the study will focus on the central scenic discourse of transgression and explore how this was negotiated into the mundane scenic practice of tape-trading. In relation to this, and utilising the concept of participatory culture, the study will further explore how the music arose and spread throughout the globe via the socially networked practice of both musician and non-musician tape-traders in relation to the tape cassette technology itself. Ethnographic interviews were undertaken with both types of traders in order to gain a deeper understanding of the phenomenon in question. The research concludes that the tape-traders were able to challenge the status quo of record company gatekeepers, by facilitating the engenderment and global distribution (including the later commercial distribution) of death metal and grindcore. Such powerfully affective music via its continual global spread, offers as it did for the original tape-traders, a pleasurable and empowering communal/personal space for disempowered people throughout the globe. Further research into extreme metal tape-trading would require deeper exploration into other extreme metal subgenres, especially black metal, tape-traders situated outside of North America and Europe, women tape-traders as well as exploration of the phenomenon after the early 1990s.
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This article focuses on the public experience of science by studying the exhibition practice of a small popular anatomy museum. The owner, Gustav Zeiller, a little-known German model maker and entrepreneur, opened his private collection in Dresden in 1888 with the aim of providing experts and laymen alike with a scientific education on bodily matters and health care. The spatial configuration of his museum environment turned the wax models into didactic instruments. Relying on the possible connexion between material culture studies and history of the emotions, this article highlights how Zeiller choreographed the encounter between the museum objects and its visitors. I argue that the spatial set up of his museum objects entailed rhetorical choices that did not simply address the social utility of his museum. Moreover, it fulfilled the aim of modifying the emotional disposition of his intended spectatorship. I hope to show that studying the emotional responses toward artefacts can offer a fruitful approach to examine the public experience of medicine.
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Since its origins in the early 1980s, the popular rise of extreme metal throughout the globe has been phenomenal. The emergence of extreme metal's most sonically transgressive subgenres of death metal and grindcore between the mid 1980s and the early 1990s, however, was not an easy one. Indeed, during this period, the only way for globally dispersed extreme metal fans and unsigned extreme metal bands to stay musically connected was via the underground practice of tape-trading. The aim of this study is to illuminate the impact of tape-trading upon the global spread of extreme metal. The study will situate the historical context of extreme metal tape-trading by exploring how it emerged, and why it was necessary in the first place. Utilising the concept of 'extreme metal scene', the study will focus on the central scenic discourse of transgression and explore how this was negotiated into the mundane scenic practice of tape-trading. In relation to this, and utilising the concept of participatory culture, the study will further explore how the music arose and spread throughout the globe via the socially networked practice of both musician and non-musician tape-traders in relation to the tape cassette technology itself. Ethnographic interviews were undertaken with both types of traders in order to gain a deeper understanding of the phenomenon in question. The research concludes that the tape-traders were able to challenge the status quo of record company gatekeepers, by facilitating the engenderment and global distribution (including the later commercial distribution) of death metal and grindcore. Such powerfully affective music via its continual global spread, offers as it did for the original tape-traders, a pleasurable and empowering communal/personal space for disempowered people throughout the globe. Further research into extreme metal tape-trading would require deeper exploration into other extreme metal subgenres, especially black metal, tape-traders situated outside of North America and Europe, women tape-traders as well as exploration of the phenomenon after the early 1990s.
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No sentido de uma aprendizagem e de um conhecimento mais aprofundado sobre a actividade da auditoria na sua vertente interna e externa, áreas de significativo interesse para um profissional da administração pública, foi este Relatório de Estágio fectuado na Universidade de Évora, integrando a equipa de auditoria interna desta Instituição e acompanhando os trabalhos desenvolvidos pela mesma. Este trabalho visa, com particular ênfase chamar a atenção para a crescente importância da Auditoria Interna, e dos riscos associados a esta actividade, recorrendo-se ainda a práticas e procedimentos inerentes à Auditoria Externa, uma vez que entre as mesmas se encontram pontos comuns relevantes para fundamento das acções desenvolvidas. A Auditoria Interna, numa visão actual do seu funcionamento, centra a sua atenção nas actividades que a Organização exerce. É neste sentido que este trabalho de estágio deve proporcionar: - uma reflexão sobre a importância do planeamento dos trabalhos; - um levantamento e identificação dos riscos de um auditor; - uma definição dos riscos da auditoria e da materialidade. De forma a que no decorrer do mesmo seja possível interpretar as normas técnicas e directrizes de auditoria, aplicando-as na execução dos trabalhos. Estes irão desenvolver-se incidindo sobre as normas internacionais de auditoria (ISA), ISA315 - Compreensão da Entidade e do Seu Ambiente e Avaliar os Riscos de Distorção Material e ISA 330 - Os Procedimentos do Auditor em Resposta a Riscos Avaliados. /ABSTRACT: ln order to get a deeper knowledge about the activity of internal auditing, a topic of significant interest for a public administration professional, the output of this work is an Internship Report realized in the University of Évora, integrating the internal auditing team of this institution and observing the work developed by this team. This work aims to draw attention to the increasing importance of Internal Auditing and to the risks associated with this activity, using practices and procedures of External Auditing, since there are important common issues between the two types of auditing, which are relevant for the tasks under analysis. The current approach in Internal Auditing is centered in the activities that the Organization performs. It is in this sense that this internship intends to: provide a reflection on the importance of planning, identify the risks of an auditor, define auditing risks and materiality. It is also intended that during the internship there is the opportunity to interpret the technical auditing norms and directives and to apply them in the execution of auditing tasks. The work will be developed considering the international standard for Auditing (ISA), ISA 315 Obtaining and understanding of the entity and its environment and assessing the risks of material misstatement e ISA 330- Materiality in Planning and Performing an Audit.
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Para se conhecer a prática profissional de farmacêuticos que atuam em farmácias e drogarias, seus conhecimentos e percepções acerca da Atenção Farmacêutica (AF), realizou-se estudo descritivo com 91 farmacêuticos do município de Jundiaí-SP. A maioria era jovem (62,6% entre 20 e 29 anos), do sexo feminino (63,7%), graduada em instituições privadas (90,1%) e não proprietária do estabelecimento (87,9%). Desenvolviam atividades administrativas, técnicas e de atenção ao usuário, principalmente dispensação de medicamentos e orientação; 67,0% acompanhavam o tratamento farmacoterapêutico dos usuários, mas sem registrar informações. Para 62,7%, AF relacionava-se apenas à orientação e atendimento dispensados, mas tais atividades não eram realizadas de forma sistemática e organizada, como preconizado. Muitos (91,2%) consideravam necessário realizar trabalho mais intenso com os usuários, porém apontaram dificuldades como falta de tempo e de apoio dos proprietários e desinteresse dos usuários. Várias dessas dificuldades têm sido verificadas também em outros países, sugerindo que a prática da AF: (a) requer uma mudança estrutural e rearranjo de funções, uma vez que, atualmente, a estrutura e as atividades são adequadas à atividade comercial; (b) reflete uma crise de identidade profissional e, em consequência, falta de reconhecimento social e pouca inserção na equipe multiprofissional de saúde. O conhecimento sobre AF mostrou-se limitado, mas a situação pode vir a alterar-se à medida que as mudanças curriculares em curso surtam efeito na formação dos novos farmacêuticos.
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Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Diagnóstico e Intervenção Organizacional e Comunitária
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A Educação Social surge, em Portugal, devido sobretudo à exigência dos sistemas de proteção social. Enquanto profissão, a Educação Social realiza-se no âmbito das ciências da educação, enquadrada pela Pedagogia Social. A Educação Social desenvolve-se pela diversidade de categorias profissionais e de perfis de competências e áreas disciplinares. O reconhecimento da identidade profissional dos educadores sociais portugueses depende, ainda, da polivalência dos contextos de trabalho e populações com os quais interage. A sua identidade profissional deve evidenciar o compromisso educativo do seu trabalho social, que supera lógicas de ação assistencialistas e se centra em lógicas de desenvolvimento e capacitação dos sujeitos. Neste artigo, é dado destaque à Pedagogia Social, enquanto saber matricial de referência dos educadores sociais. A Pedagogia Social constitui-se como a ciência da Educação Social, conferindo-lhe a própria especificidade da profissão. Por outro lado, o exercício profissional da Educação Social requer dos seus profissionais uma formação rigorosa, inicial e contínua, de forma a incorporar novos saberes e posturas para se adaptar a novos desafios e realidades. A educação social deve ser capaz de acompanhar as políticas sociais, participando permanentemente na negociação do contrato social. Partindo destes pressupostos, é dado a conhecer alguns desafios que se colocam à Educação Social em Portugal.
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Dissertação de mestrado em Engenharia Mecânica
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Relatório de estágio de mestrado em Ensino de Português no 3º Ciclo do Ensino Básico e Ensino Secundário e de Espanhol nos Ensinos Básico e Secundário
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O estudo das condições que potenciam o ensino-aprendizagem em educação física precisa de considerar mais consistentemente e explicitamente as evidências do mesossistema estabelecido entre as ecologias do trabalho colaborativo do grupo disciplinar e as das suas aulas. Especificamente, incita-se à compreensão como a negociação integradora do sistema social dos alunos pode ser potenciada pelo grupo disciplinar. Para alcançar essa compreensão articularam-se os modelos das comunidades de aprendizagem profissional e da ecologia da aula, através da bioecologia do desenvolvimento humano. Conduziu-se um desenho de estudo de caso longitudinal integrado, triangulando métodos, fontes e dados de um grupo disciplinar de educação física com qualidade colaborativa. Simultaneamente, observaram-se duas ecologias de aulas de educação física, diferenciadas pelas disposições de negociação dos respetivos professores, detalhando paralelamente os perfis de agenda social dos alunos para essas ecologias. Os resultados permitem salientar a interação das propriedades Pessoa-Contexto-Processo-Tempo como condições mesossistémicas favorecedoras da integração do sistema social dos alunos, nomeadamente: as caraterísticas do grupo como comunidade de aprendizagem profissional focada na integração; a interação macrossistémica e a alternância intencional cíclica grupo-aula; e a articulação entre o desenvolvimento curricular colaborativo e a partilha e produção de conhecimento em espirais curriculares plurianuais e anuais. Estas condições refletiram-se nas ecologias das aulas como semelhanças tendencialmente integradoras do sistema social na instrução e na organização. Todavia, também emergiram particularidades em cada ecologia traduzidas numa congruência mais consistente entre os perfis de agenda social encontrados para o envolvimento integrador, por associação às diferenças de alinhamento instrucional na negociação pelos professores. Este estudo lança implicações para a investigação relacionadas com a verificação e aprofundamento das condições mesossistémicas identificadas. Paralelamente, a prática profissional de professores e de formadores de professores encontra implicações sobre a melhoria da qualidade colaborativa profissional para promover continuamente melhores experiências de ensino-aprendizagem da educação física nos microssistemas aqui analisados.