937 resultados para valuation and accounting of investments in domestic affiliated companies and participations


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In this paper the claim for the market for a new business management to ensure the presence of women in decision -making to respond to new social needs addressed. Thus, this paper analyzes the influence of gender diversity of the directors on the profitability and the level of debt for a sample of 5,199 Spanish cooperatives. Unlike capitalist societies, these organizations have a number of peculiarities in their government, and that the partners are themselves major time, agents and customers. The study focuses on the Spanish context, where there is an open debate on the importance of women's business management, as in other countries, driven by the proliferation of legislation on gender equality, being, in addition, Spain, the pioneer in having specific legislation on Social Economy. The results show that cooperatives with greater female representation in theirs Boards have higher profitability. On the other hand, those Boards with a higher percentage of women show a lower level of indebtedness.

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This article is concerned with the ethical conflicts that arise for social workers when dealing with males that perpetrate violence against women and children with whom they have or had intimate relationships. In particular, the article seeks to highlight how a strong social work value base is essential when working with perpetrators whose apparent wilful violent controlling behaviour creates a major ethical dilemma for the practising social worker. The argument contends that strategies designed to protect and enhance the welfare of domestic violence victims, particularly those aimed at the re-education of perpetrators, are weakened when social workers do not adhere to a social work value base.

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Using conjoint choice experiments, we surveyed 473 Swiss homeowners about their preferences for energy efficiency home renovations.We find that homeowners are responsive to the upfront costs of the renovation projects, governmentoffered rebates, savings in energy expenses, time horizon over which such savings would be realized, and thermal comfort improvement. The implicit discount rate is low, ranging from 1.5 to 3%, depending on model specification. This is consistent with Hassett and Metcalf (1993) and Metcalf and Rosenthal (1995), and with the fact that our scenarios contain no uncertainty. Respondents who feel completely uncertain about future energy prices are more likely to select the status quo (no renovations) in any given choice task and weight the costs of the investments more heavily than the financial gains (subsidies and savings on the energy bills). Renovations are more likely when respondents believe that climate change considerations are important determinants of home renovations. Copyright © 2013 by the IAEE. All rights reserved.

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The full extent to which inherited disorders occur in different breeds of domestic horse (Equus caballus) has not been previously been investigated. A systematic search was carried out to review scientific literature on inherited disorders in domestic horse breeds and examine patterns in potentially inherited disorders. A two-part search was conducted: (i) electronic bibliographic databases for published studies; and (ii) existing online databases of inherited disorders in animals. A total of 230 papers were identified, discussing 102 inherited disorders in the horse. Few cases (17) were found in which disorders were reported to have a direct link to a conformational or phenotypic trait. Forty-nine breeds of domestic horse were described as being predisposed to one or more inherited disorders, but such predispositions did not distinguish between genetic or environmental causes. There were few patterns in the number of disorders to which breeds were reportedly predisposed or in the extent to which disorders were researched. The structure and grouping of disorders presented here could assist with standardisation in the terminology used for describing inherited disorders. © 2012 Universities Federation for Animal Welfare The Old School.

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With its origins in the trick films of the 1890s and early 1900s, British science fiction film has a long history. While Things to Come (1936) is often identified as significant for being written by H.G.Wells, one of the fathers of science fiction as a genre, the importance of the interactions between media in the development of British science fiction film are often set aside. This chapter examines the importance of broadcast media to film-making in Britain, focusing on the 1950s as a period often valourised in writings about American science fiction, to the detriment of other national expressions of the genre. This period is key to the development of the genre in Britain, however, with the establishment of television as a popular medium incorporating the development of domestic science fiction television alongside the import of American products, together with the spread of the very term ‘science fiction’ through books, pulps and comics as well as radio, television and cinema. It was also the time of a backlash against the perceived threat of American soft cultural power embodied in the attractive shine of science fiction with its promise of a bright technological future. In particular, this chapter examines the significance of the relationship between the BBC television and radio services and the film production company Hammer, which was responsible for multiple adaptations of BBC properties, including a number of science fiction texts. The Hammer adaptation of the television serial The Quatermass Experiment proved to be the first major success for the company, moving it towards its most famous identity as producer of horror texts, though often horror with an underlying scientific element, as with their successful series of Frankenstein films. This chapter thus argues that the interaction between film and broadcast media in relation to science fiction was crucial at this historical juncture, not only in helping promote the identities of filmmakers like Hammer, but also in supporting the identity of the BBC and its properties, and in acting as a nexus for the then current debates on taste and national identity.

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Obesity has been linked with elevated levels of C-reactive protein (CRP), and both have been associated with increased risk of mortality and cardiovascular disease (CVD). Previous studies have used a single ‘baseline’ measurement and such analyses cannot account for possible changes in these which may lead to a biased estimation of risk. Using four cohorts from CHANCES which had repeated measures in participants 50 years and older, multivariate time-dependent Cox proportional hazards was used to estimate hazard ratios (HR) and 95 % confidence intervals (CI) to examine the relationship between body mass index (BMI) and CRP with all-cause mortality and CVD. Being overweight (≥25–<30 kg/m2) or moderately obese (≥30–<35) tended to be associated with a lower risk of mortality compared to normal (≥18.5–<25): ESTHER, HR (95 % CI) 0.69 (0.58–0.82) and 0.78 (0.63–0.97); Rotterdam, 0.86 (0.79–0.94) and 0.80 (0.72–0.89). A similar relationship was found, but only for overweight in Glostrup, HR (95 % CI) 0.88 (0.76–1.02); and moderately obese in Tromsø, HR (95 % CI) 0.79 (0.62–1.01). Associations were not evident between repeated measures of BMI and CVD. Conversely, increasing CRP concentrations, measured on more than one occasion, were associated with an increasing risk of mortality and CVD. Being overweight or moderately obese is associated with a lower risk of mortality, while CRP, independent of BMI, is positively associated with mortality and CVD risk. If inflammation links CRP and BMI, they may participate in distinct/independent pathways. Accounting for independent changes in risk factors over time may be crucial for unveiling their effects on mortality and disease morbidity.

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Much interest now focuses on the use of the contingent valuation method (CVM) to assess non-use value of environmental goods. The paper reviews recent literature and highlights particular problems of information provision and respondent knowledge, comprehension and cognition. These must be dealt with by economists in designing CVM surveys for eliciting non-use values. Cognitive questionnaire design methods are presented which invoke concepts from psychology and tools from cognitive survey design (focus groups and verbal reports) to reduce a complex environmnetal good into a meaningful commodity that can be valued by respondents in a contingent market. This process is illustrated with examples from the authors' own research valuing alternative afforestation programmes. -Authors

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In an attempt to account for the exceptionally low levels of female representation in Northern Ireland, this paper provides an analysis of the contemporary candidate selection procedures of the region's five main political parties. Drawing on evidence gathered from 29 elite interviews, plus official internal party documents, the study finds that the localised nature of the parties' selection procedures may disadvantage women aspirants. Also important are ‘supply-side’ factors influencing legislative recruitment and female participation rates, namely the strongly embedded social norm of female domestic responsibility, a masculinised political culture and the lack of confidence of potential female candidates.

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To date there is an absence of any systematic and extensive data on Australian multinational enterprises (MNEs). This research paper fills the information gap and leads to a discussion of the human resource management (HRM) practices of Australian MNEs in the global arena and whether there is a distinctive national identity associated with these practices. We report on the profile of Australian-based multinational enterprises (MNEs). Drawing on a systematic database developed by the authors in 2010–11 we are able to identify the numbers of Australian MNEs and their characteristics and compare them against a representative sample of foreign-owned MNEs operating in Australia.

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Within the study of domestic violence typological approaches have gained prominence in part as a response to the wider feminist canon that presumes perpetrators are all simply motivated by male power. In this article we use a single case study to query the presumption inherent in the most commonly used typological approaches that offender motivations remain largely static overtime and can be read off easily from self-reports or official records. We conclude by pointing to the need, both for academics and practitioners, to engage interpretively with the specific meanings acts of violence hold for domestic violence perpetrators - informed as they can be by sexist values, perceptions of entitlement and a specific history of conflict, suspicion or grievance – that can change who they are and the way they behave in the aftermath of assaults and breakups, as the foreground of crime is reincorporated into a background narrative.

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The region of the Algarve shows huge differences between the coastline where population in the urban areas grows, and the inland rural areas, in some cases very isolated, which frequently have high ageing indexes. This general scenario, with an elderly population with very different economic and social conditions, frames the ongoing PhD research designed as a cross-sectional study of an intentional sample of elderly persons. The basic theoretical framework departs from the perspective of developmental psychology of life-span and the model of selection, optimisation and compensation for optimal ageing (Baltes & Baltes, 1990; Freund & Baltes, 2002). The present study is a first step in the analysis of empirical data collected in the PhD sample (N=156; age range 65 to 97 years; M = 80.4 years; SD = 7.2 years). Its purpose is to assess the cognitive functioning of participants, screening for cognitive impairment and examine the relations between the cognitive status of the subjects and a number of selected variables including educational level, age, physical activity and living contexts of the subjects. We accessed the cognitive status of the participants with the Portuguese version of Mini Mental State Examination (MMSE) finding a 10.3% prevalence of positive cases with cognitive impairment. The results also show significant relationships between the cognitive status accessed by the MMSE and educational level, professional qualification, age, living arrangement and activity level of the participants. The relationship verified between educational level and cognitive status of the participants was the largest correlation found in the study with the variability in educational level accounting for 44.8% of the variability in MMSE score. This results points in the same direction of several lines of research that corroborate the strong intercorrelation between education and cognitive functioning in old age.

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The integration of the Smart Grid concept into the electric grid brings to the need for an active participation of small and medium players. This active participation can be achieved using decentralized decisions, in which the end consumer can manage loads regarding the Smart Grid needs. The management of loads must handle the users’ preferences, wills and needs. However, the users’ preferences, wills and needs can suffer changes when faced with exceptional events. This paper proposes the integration of exceptional events into the SCADA House Intelligent Management (SHIM) system developed by the authors, to handle machine learning issues in the domestic consumption context. An illustrative application and learning case study is provided in this paper.

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White micas in carbonate-rich tectonites and a few other rock types of large thrusts in the Swiss Helvetic fold-and-thrust belt have been analyzed by Ar-40/Ar-39 and Rb/Sr techniques to better constrain the timing of Alpine deformation for this region. Incremental Ar-40/Ar-39 heating experiments of 25 weakly metamorphosed (anchizone to low greenschist) samples yield plateau and staircase spectra. We interpret most of the staircase release spectra result from variable mixtures of syntectonic (neoformed) and detrital micas. The range in dates obtained within individual spectra depends primarily on the duration of mica nucleation and growth, and relative proportions of neoformed and detrital mica. Rb/Sr analyses of 12 samples yield dates of ca. 10-39 Ma (excluding one anomalously young sample). These dates are slightly younger than the Ar-40/Ar-39 total gas dates obtained for the same samples. The Rb/ Sr dates were calculated using initial Sr-87/Sr-86 ratios obtained from the carbonate-dominated host rocks, which are higher than normal Mesozoic carbonate values due to exchange with fluids of higher Sr-87/Sr-86 ratios (and lower O-18/O-16 ratios). Model dates calculated using Sr-87/Sr-86 values typical of Mesozoic marine carbonates more closely approximate the Ar-40/Ar-39 total gas dates for most of the samples. The similarities of Rb/Sr and Ar-40/Ar-39 total gas dates are consistent with limited amounts of detrital mica in the samples. The delta(18)O values range from 24-15%. (VSMOW) for 2-6 mum micas and 27-16parts per thousand for the carbonate host rocks. The carbonate values are significantly lower than their protolith values due to localized fluid-rock interaction and fluid flow along most thrust surfaces. Although most calcite-mica pairs are not in oxygen isotope equilibrium at temperatures of ca. 200-400 degreesC, their isotopic fractionations are indicative of either 1) partial exchange between the minerals and a common external fluid, or 2) growth or isotopic exchange of the mica with the carbonate after the carbonate had isotopically exchanged with an external fluid. The geological significance of these results is not easily or uniquely determined, and exemplifies the difficulties inherent in dating very fine-grained micas of highly deformed tectonites in low-grade metamorphic terranes. Two generalizations can be made regarding the dates obtained from the Helvetic thrusts: 1) samples from the two highest thrusts (Mt. Gond and Sublage) have all of their Ar-40/Ar-39 steps above 20 Ma, and 2) most samples from the deepest Helvetic thrusts have steps (often accounting for more than 80% of Ar-39 release) between 15 and 25 Ma. These dates are consistent with the order of thrusting in the foreland-imbricating system and increase proportions of neoformed to detrital mica in the more metamorphosed hinterland and deeply buried portions of the nappe pile. Individual thrusts accommodated the majority of their displacement during their initial incorporation into the foreland-imbricating system, and some thrusts remained active or were reactivated down to 15 Ma.

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“Between the Spheres: Male Characters and the Performance of Femininity in Four Victorian Novels, 1849-1886” définit le célibataire domestique, analyse les effets de l’érosion des frontières entre les domaines public et privé et retrace l’évolution du discours public au sujet de la masculinité dans quatre œuvres: Shirley écrit par Charlotte Brontë, Lady Audley’s Secret de Mary Elizabeth Braddon, Daniel Deronda par George Eliot, et The Strange Case of Dr. Jekyll and Mr. Hyde de Robert Louis Stevenson. En identifiant le célibataire domestique comme personnage récurrent à la dernière moitié du dixneuvième siècle, cette dissertation démontre comment ce personnage arrive à représenter l’incertitude face aux questions de sexualité, non seulement dans des rôles féminins mais aussi dans les positions de l’homme dans la société et la remise en question du concept de la masculinité. Tout comme il y eu de femmes à l’affût de la liberté au-delà du domaine privé, des hommes aussi cherchèrent leur liberté au sein du domaine domestique par des performances féminines. Le célibataire domestique rapporte sur le concept New Woman de cette période par sa tendance de promouvoir de nouvelles définitions de la masculinité victorienne et les limites entre sexes. Le célibataire domestique passe du domaine public, plutôt masculin, vers le domaine privé, plutôt féminin en participitant dans le discours féminin, tel que les sujets de le domesticité, la chastité, la moralité, le mariage, et l’amour. En s’inspirant de l’analyse des domaines public et privé par Jürgen Habermas, cette dissertation revoit les rôles de ces domaines et leur élasticité dans les quatre œuvres en question ainsi que le sort des célibataires domestiques. L’assignation de sexe à ces domaines mena à la recherche de nouveaux formes de masculinité, produisant une définition de mâle liée au statut de la femme dans le domaine privé. Le célibataire domestique se déplace facilement entre ces domaines sans souffrir d’accusations de tendances effeminées ou d’aliénation sociale, à l’encontre des conséquences qu’ont souffert les personnages femelles pour leur comportement inhabituel. Chaque chapitre de cette dissertation considère les changements dans le discours de la sexualité afin de suivre la migration du célibataire domestique du domaine féminin au milieu du dixneuvième siècle jusqu’un nouveau domaine à la fin de siècle qui estompe la distinction rigide crue être en place tout au long de la période victorienne.