Financial risk management for management accountants:Society of Management Accountants Canada, American Institute of Certified Public Accountants and Chartered Institute of Management Accountants

Management accounting guideline

The European Union Foreign Policy in the Caucasus and Central Asia: The Limitations of the Opening towards the East

This article intends to study the evolution of the European Union foreign policy in the Southern Caucasus and Central Area throughout the Post-Cold War era. The aim is to analyze Brussels’ fundamental interests and limitations in the area, the strategies it has implemented in the last few years, and the extent to which the EU has been able to undermine the regional hegemons’ traditional supremacy. As will be highlighted, the Community’s chronic weaknesses, the local determination to preserve sovereignty and an increasing international geopolitical competition undermine any European aspiration to become a pre-eminent actor at the heart of the Eurasian continent in the near future.

Predicamento de seguridad yemení

Con el inicio del periodo Post-Guerra Fría el Sistema Internacional comienza a experimentar un incremento en el fortalecimiento de su componente social; la Sociedad de Estados alcanza un mayor nivel de homogenización, el estado, unidad predominante de esta, comienzan atravesar una serie de transformaciones que obedecerán a una serie de cambios y continuidades respecto al periodo anterior. Desde la perspectiva del Realismo Subalterno de las Relaciones Internacionales se destacan el proceso de construcción de estado e inserción al sistema como las variables que determinan el sentimiento de inseguridad experimentado por las elites estatales del Tercer Mundo; procesos que en el contexto de un nuevo y turbulento periodo en el sistema, tomara algunas características particulares que darán un sentido especifico al sentimiento de inseguridad y las acciones a través de las cuales las elites buscan disminuirlo. La dimensión externa del sentimiento de inseguridad, el nuevo papel que toma la resistencia popular como factor determinante del sentimiento de inseguridad y de la cooperación, así como del conflicto, entre los miembros de la Sociedad Internacional, la inserción como promotor de estrategias de construcción de Estado, son alguno de los temas puntuales, que desde la perspectiva subalterna, parecen salir a flote tras el análisis del sistema en lo que se ha considerado como el periodo Post-Guerra Fría. En este sentido Yemen, se muestra como un caso adecuado no solo para poner a prueba las postulados de la teoría subalterna, veinte años después de su obra más prominente (The third world security Predicament), escrita por M. Ayoob, sino como un caso pertinente que permite acercarse más a la comprensión del papel del Tercer Mundo al interior de la Sociedad Internacional de Estados.

Small states and the promotion of their foreign policy agenda in the international scenario: Trinidad and Tobago and the Kyoto Protocol

Este estudio de caso busca identificar los elementos del portafolio de política exterior de Trinidad y Tobago que le permitieron promover exitosamente sus intereses en el Protocolo de Kioto. Al hacer esto, este texto analizará las limitaciones de Trinidad y Tobago en términos de vulnerabilidades de localización, burocracia y recursos. Posteriormente, una revisión del portafolio de política exterior de este Estado ilustrará el uso de estrategias de creación de capacidades y de organización como lo son el contacto con actores institucionales y no gubernamentales, la formación de coaliciones y estrategias argumentativas, entre otras. Finalmente, este artículo concluirá que dichas acciones permitieron la promoción de la agenda de política exterior de Trinidad y Tobago a través de la creación de hojas de ruta y la coordinación de la incertidumbre con el Protocolo de Kioto. Para hacer esto, este trabajo se concentrará en examinar conceptos como vulnerabilidad y priorización, asimismo contrastando diferentes artículos académicos en la materia junto con documentos oficiales de Trinidad y Tobago.

Targeting injury prevention strategies to adolescents of Pacific Islander descent : what will work?

Background: Ethnicity is rarely considered in injury prevention program development, even though this is known to impact on participation in injury risk behaviour. An understanding of injury, risk behaviour and risk and protective factors specific to adolescents of Pacific Islander descent will inform the development of prevention strategies appropriate to this group.----- Aims: To determine patterns of injury and associated risk behaviour among adolescents of Pacific Islander descent, and to understand the risk and protective factors that influence injury rates among this group.----- Methods: A total of 875 Year 9 students from five Queensland high schools completed a survey during health classes. Seventy-one students (n = 38 male) identified as Pacific Islander. The survey consisted of scales examining injury, risk taking behaviour, and relationships with family, school and police.----- Results: The leading causes of injury among adolescents of Pacific Islander descent were sports (48%) and transport (e.g. 45% reported bicycle injuries). Interpersonal violence related injuries were also relatively frequent, with 28% having been injured in a fight. Reports of alcohol use were relatively low (20% c.f. 40% of the remaining sample), however reports of other risk behaviours were relatively high (e.g. 43% c.f. 25% of remaining sample reported a group fight).----- Discussion and conclusions: Conclusions will be drawn regarding risk-related injuries reported by adolescents of Pacific Islander descent and those of other ethnic backgrounds. Additionally, risk and protective factors relating to family, school and police will be explored, in order to inform prevention strategies appropriate to this group.

Transport injury risks in Queensland adolescents of Pacific Islander descent

Ethnicity is rarely considered in the development of injury prevention programs, despite its known impact on participation in risk behaviour. This study sought to understand engagement in transport related risk behaviours, patterns of injury and perceptions of risk among early adolescents who self-identify as being from a Pacific Islander background. In total 5 high schools throughout Queensland, Australia were recruited, of which 498 Year 9 students (13-14 years) completed questionnaires relating to their perceptions of risk and recent injury experience (specifically those transport behaviours that were medically treated and those that were not medically treated). The transport related risk behaviours captured in the survey were bicycle use, motorcycle use and passenger safety (riding with a drink driver and riding with a dangerous driver). The results are explored in terms of the prevalence of engagement in risky transport related behaviour among adolescents’ of Pacific Islander background compared to others of the same age. The results of this study provide an initial insight into the target participants’ perspective of risk in a road safety context as well as their experience of such behaviour and related injuries. This information may benefit future intervention programs specific to adolescents’ of Pacific Islander background.

Happy talk? Toward understanding the significance of dialogue to the practice of public relations

The significance of dialogue to public relations is a persistent and widespread theme in both industry and the academy (International Communication Association, 2013). Dialogue is integral to a number of theoretical perspectives in public relations, from the instrumentalist/functionalist through to the rise of the influence of the two-way symmetric model (Grunig & Hunt, 1984). The emergence of the relational perspective – with its emphasis on dialogue as a means of achieving mutually-beneficial relationships between organisations and stakeholders – brought attention to dialogue as a discrete concept (see, for example, Ledingham, 2003; and 2006). Dialogue continues to be an implicit element in the development of new perspectives on public relations, such as Holtzhausen and Voto’s (2002) postmodern approach...

Toward understanding the (lack of?) significance of dialogue to the practice of public relations

The public relations literature has tended to present dialogue as an idealised concept, with a focus on how it should, could, or ought to be carried out in public relations practice. There is little in extant literature that considers the significance of dialogue to the actual practice of public relations. This paper presents the findings of a qualitative study of public relations practitioners’ day-to-day work. It concludes that dialogue does not – and arguably, cannot – occur in public relations practice and instead articulates an empirically-based practitioner perspective on two-way communication, which displays pragmatic characteristics that significantly distinguish it from dialogue.

Is biggest best? A comparative analysis of the financial viability of the Brisbane City Council

Structural reform through forced mergers has been a dominant feature of Australian local government for decades. Advocates of compulsory consolidation contend that larger municipalities perform better across a wide range of attributes, including financial sustainability. While empirical scholars of local government have invested considerable effort into investigating these claims, no-one has yet examined the performance of Brisbane City Council against other local authorities, despite the fact that it is by far the largest council in Australia. This paper seeks to remedy this neglect by comparing Brisbane with Sydney City Council, an average of six south east Queensland councils and an average of ten metropolitan New South Wales councils against four measures of financial performance over the period 2008 to 2011.

Joseph Ritter von Wertheimer, Moritz Lazarus and Abraham Geiger; Officers of the first Jewish Council of Leipzig Portraits; Groups; Men

"Praesidium der ersten israelitischen Synode zu Leipzig. II Vicepraesident Ritter V. Wertheimer aus Wien. Praesident Prof. Dr. M. Lazarus aus Berlin. I Vicepraesident Dr. A. Geiger aus Frankfurt a/M."

Underwater Passive Acoustic Monitoring for Remote Regions, Hawaii Institute of Marine Biology, Coconut Island, Hawaii, February 7-9, 2007: workshop proceedings

The Alliance for Coastal Technologies (ACT) convened a workshop, sponsored by the Hawaii-Pacific and Alaska Regional Partners, entitled Underwater Passive Acoustic Monitoring for Remote Regions at the Hawaii Institute of Marine Biology from February 7-9, 2007. The workshop was designed to summarize existing passive acoustic technologies and their uses, as well as to make strategic recommendations for future development and collaborative programs that use passive acoustic tools for scientific investigation and resource management. The workshop was attended by 29 people representing three sectors: research scientists, resource managers, and technology developers. The majority of passive acoustic tools are being developed by individual scientists for specific applications and few tools are available commercially. Most scientists are developing hydrophone-based systems to listen for species-specific information on fish or cetaceans; a few scientists are listening for biological indicators of ecosystem health. Resource managers are interested in passive acoustics primarily for vessel detection in remote protected areas and secondarily to obtain biological and ecological information. The military has been monitoring with hydrophones for decades;however, data and signal processing software has not been readily available to the scientific community, and future collaboration is greatly needed. The challenges that impede future development of passive acoustics are surmountable with greater collaboration. Hardware exists and is accessible; the limits are in the software and in the interpretation of sounds and their correlation with ecological events. Collaboration with the military and the private companies it contracts will assist scientists and managers with obtaining and developing software and data analysis tools. Collaborative proposals among scientists to receive larger pools of money for exploratory acoustic science will further develop the ability to correlate noise with ecological activities. The existing technologies and data analysis are adequate to meet resource managers' needs for vessel detection. However, collaboration is needed among resource managers to prepare large-scale programs that include centralized processing in an effort to address the lack of local capacity within management agencies to analyze and interpret the data. Workshop participants suggested that ACT might facilitate such collaborations through its website and by providing recommendations to key agencies and programs, such as DOD, NOAA, and I00s. There is a need to standardize data formats and archive acoustic environmental data at the national and international levels. Specifically, there is a need for local training and primers for public education, as well as by pilot demonstration projects, perhaps in conjunction with National Marine Sanctuaries. Passive acoustic technologies should be implemented immediately to address vessel monitoring needs. Ecological and health monitoring applications should be developed as vessel monitoring programs provide additional data and opportunities for more exploratory research. Passive acoustic monitoring should also be correlated with water quality monitoring to ease integration into long-term monitoring programs, such as the ocean observing systems. [PDF contains 52 pages]

Report of the Inter-American Tropical Tuna Commission for the year 1952

ENGLISH: The Inter-American Tropical Tuna Commission, established by a Convention between the United States and Costa Rica, has as its purpose the collection and interpretation of information which will facilitate maintaining, at levels of maximum sustained yield, the populations of tropical tunas in the Eastern Pacific and of the bait species used in their capture. To this end, the Commission is directed by the Convention to undertake investigations of the tunas and bait species, and to make recommendations for joint action by the member governments designed to attain the objectives of the Convention. The year 1952 is the second since the initiation of the investigations of the Commission. The Commission was organized in 1950. Its program of investigations ~as outlined and work commenced during 1951. The work during 1952 has been a continuation and logical development of the research commenced the previous year. SPANISH: La Comisión Interamericana del Atún Tropical, establecida por una Convención entra Costa Rica y los Estados Unidos de América, tiene como deberes recolectar e interpretar la información que facilite el mantenimiento, a niveles de una contínua producción máxima, de las poblaciones de las especies tropicales de atún en el Pacífico Oriental y de los peces de carnada que se emplean para su pesca. Con este propósito la Comisión se encarga, en conformidad con los términos de la antes expresada Convención de efectuar investigaciones sobre los atunes y mencionadas especies de carnada, y de hacer recomendaciones a los Gobiernos Miembros a fin de que pueden tomar una acción conjunta que les permita obtener los resultados que el citado Convenio persigue. El año 1952 es el segundo desde la iniciación de las investigaciones de la Comisión. Esta fué organizada en 1950. Durante 1951 se preparó el programa de estudios y se comenzaron los trabajos. La tarea realizada en el año 1952 ha sido una continuación y lógico desarrollo de las investigaciones empezadas en el año anterior. (PDF contains 61 pages.)

Report of the Inter-American Tropical Tuna Commission for the year 1953

ENGLISH: The Inter-American Tropical Tuna Commission was established in 1950 by a Convention between Costa Rica and the United States. The Convention provides for the subsequent adherence of other nations interested in the tuna fishery of the tropical Eastern Pacific Ocean. Panama adhered to the Convention in September 1953. The Commission has the duties of collecting and interpreting all necessary factual information respecting the tunas and tuna-bait fishes in order to facilitate maintaining the populations thereof at levels permitting maximum sustained yields, and of making recommendations to the member governments for joint action toward this objective. The Commission commenced its investigations in 1951. The year 1953 is the third year of scientific study. During the year investigations along several lines were continued and further developed. SPANISH: La Comisión Interamericano del Atún Tropical fué establecida en 1950 en virtud de una Convención entre Costa Rica y los Estados Unidos. La Convención abre la puerta para que otras naciones interesadas en las pesquerías de atún en aguas tropicales del Pacífico Oriental, puedan adherirse posteriormente. Panamá se adhirió al Tratado en Septiembre de 1953. La Comisión tiene como deberes recolectar e interpretar todos los informes necesarios respecto de las especies de atún y de los peces de carnada que sirven para pescarlas¡ a fin de facilitar el mantenimiento de las respectivas poblaciones a niveles que permitan un rendimiento máximo permanente; y hacer recomendaciones a los gobiernos miembros para que actúen conjuntamente en pro de los indicados objetivos. Nuestro organismo comenzó sus investigaciones en 1951. El año 1953 es el tercero de estudios científicos. Durante dicho año se continuaron investigaciones en diversas líneas y se prosiguió su desarrollo. (PDF contains 87 pages.)