Climate change policy and business climate strategies: EU cement companies' response to climate change and barriers against action

The paper provides a descriptive analysis of the carbon management activities of the cement industry in Europe based on a study involving the four largest producers of cement in the world. Based on this analysis, the paper explores the relationship between managerial perception and strategy with particular focus on the impact of government regulation and competitive dynamics. The research is based on extensive documentary analysis and in-depth interviews with senior managers from the four companies who have been responsible for and/or involved in the development of climate change strategies. We find that whilst the cement industry has embraced climate change and the need for action, their remains much scope for action in their carbon management activities with current effort concentration on hedging practices and win-win efficiency programs. Managers perceive that inadequate and unfavourable regulatory structure is the key barrier against more action to achieve emission reduction within the industry. EU Cement companies are also shifting their CO2 emissions to less developed countries of the South.

The roles and competencies of HR managers in Slovenian multinational companies

Purpose – The HRM literature provides various typologies of the HR managers’ roles in organizations. The purpose of this paper is to examine how the roles and required competencies of HR managers in Slovenian multinational companies change when these companies enter the international arena. Design/methodology/approach – The authors explored the total population of 25 Slovenian multinational companies (MNCs) operating in Serbia. In these companies the authors conducted interviews with 16 expatriates working in branches in Serbia, sent questionnaires to the CEOs, and conducted a survey of 50 HR managers and interviews with 15 of them. The authors used a triangulation approach and analyzed the results by multivariate methods and content analysis. Findings – The authors found that the complexity of HR managers’ roles, and expectations of their competencies, increases with an increasing level of internationalization of companies. Orientation to people and conflict resolution are seen as elementary competencies needed in all stages of internationalization. The key competence is seen to be strategic thinking that, according to CEOs and expatriates, goes hand in hand with cultural sensitivity, openness to change and a comprehensive understanding of the international environment and business processes. Practical implications – These results can potentially be used for assessing the HRM roles and competencies in different stages of company internationalization, especially MNCs operating in the ex-communist states of Europe, and will help HR managers to support expatriates, CEOs and other employees working in branches abroad more efficiently. Originality/value – This study contributes to the review and evaluation of the quite limited research on HR managers’ roles and competencies in MNCs. It focuses on MNCs and outward internationalization in the Central and Eastern European region. It contributes to studies of the HR managers’ roles and competencies and is the first study to establish a set of roles and competencies for HR managers in Slovenian MNCs.

Ökad förståelse bland företagsledare för nyttan av utvecklingsinsatser inom arbetsmiljöområdet

Sammanfattning Föreliggande rapport avser en delstudie inom projektet Attraktiv Konkurrenskraft (AKK) Syftet med detta arbete är att utvärdera fem metoder som kan ”väcka insikt” om nyttan av att starta utvecklingsaktiviteter för att bättre ta tillvara de mänskliga resurserna i arbetet. Baserat på detta ska en metod väljas för fördjupade studier. Drivkrafterna för att skapa bra arbetsmiljöer är många. Den primära kan sägas vara den humanitära drivkraften. Förutom de överväganden som ligger till grund för arbetsmiljölagstiftning och avtal mellan arbetsmarknadens parter finns alltså goda skäl för företagare att prioritera arbetsmiljöarbete. Den fråga som berörs i detta arbete är i vad mån det är möjligt att genom enkla insatser påverka en arbetsmiljöansvarig chefs benägenhet att gå till beslut om att genomföra insatser för att utveckla förutsättningarna för att bättre nyttja de mänskliga resurserna i organisationen. Målet är att chefen bestämmer sig för att påbörja en beslutsprocess om utvecklingsaktiviteter för att ta tillvara de mänskliga resurserna i arbetet vilket ökar förutsättningarna att rekrytera, behålla och engagera kompetent personal. Som resultat av förstudien har fem olika insiktsmetoder utvecklats och anpassats. Dessa metoder har kallats GAP-analys, Fokusgrupper Attraktivt Arbete, Visit, Riskanalys och Scenario. De tio företagen som deltog hade mellan 11 och 39 anställda, och deras verksamheter var inom områdena tillverkning, reparation och underhåll. Resultat från användning av metoderna visar att alla metoderna uppfyller kriterierna att vara enkla att förstå och snabba att genomföra. Fokusgrupper, Visit och Riskanalys ger konkret vägledning för fortsatt utvecklingsarbete. Fokusgrupper ger ett brett underlag för en fortsättning som bygger på dialog, en djupare analys på individnivå samt har psykiska och sociala dimensioner. Därmed sågs Fokusgrupper som den mest intressanta metoden att gå vidare med. Denna studie indikerar att det finns möjlighet att påverka ledare att ta beslut om aktiviteter för att utveckla den mänskliga resursen. Det finns därmed anledning att ytterligare studera ett antal företag där en och samma metod används. Valet har fallit på Fokusgrupper, även om andra metoder skulle vara tänkbara. Abstract This report concerns a sub-study of the project attractive competitiveness (AKK). The aim of the work is to evaluate five methods that are supposed to” raise awereness” about the advantages of initiating activities to better utilize human resources at work. Based on that shall one method be elected for depend studies. The driving forces for creation of good work environments are many. The primary can be said to be the humanitarian driving force. Except for the considerations that are behind the work environment legislations and agreements between social partners is therefore good reasons for entrepreneurs to give priority to work environment work. The focus of this study is to which extent it is possible by a limited input influence the liability of a manager with responsibilities for the work environment to take decisions to start a process aimed at improving the use of the human resources in the company. The goal is that the manager decides to start such a process which also is supposed to recruit, retain and engage competent staff. In the sub-study have five insight methods been developed or adapted. Those methods have been named gap-analysis, focus groups attractive work, visit, risk analysis, and scenario. The ten participating companies employed between eleven and thirty-nine persons. The companies represented different branches as production, repair work and maintenance. The results from the test of the methods shows that they all meet the criteria’s to be simple to understand and quick to carry through. Focus groups attractive work, visit, and risk analysis gives substantial guidance for further development work. Focus groups attractive work gives a broad base for a continuation built on a dialogue, a deeper analyses of individual level as well as mental and social dimensions. Of that reason chosen for deepened studies. This study indicates that there are possibilities to influence managers to decide about activities aimed at better use of human resources. There are therefore reasons to make further studies in a number of companies where the elected method is used.

Are supplier selection criteria going green? Case studies of companies in Brazil

Purpose - The purpose of this paper is to verify if Brazilian companies are adopting environmental requirements in the supplier selection process. Further, this paper intends to analyze whether there is a relation between the level of environmental management maturity and the inclusion of environmental criteria in the companies' selection of suppliers.Design/methodology/approach - A review of mainstream literature on environmental management, traditional criteria in the supplier selection process and the incorporation of environmental requirements in this context. The empirical study's strategy is based on five Brazilian case studies with industrial companies. Face-to-face interviews and informal conversations are to be held, explanations made by e-mail with representatives from the purchasing, environmental management, logistics and other areas, and observation and the collection of company documents are also employed.Findings - Based on the cases, it is concluded that companies still use traditional criteria to select suppliers, such as quality and cost, and do not adopt environmental requirements in the supplier selection process in a uniform manner. Evidence found shows that the level of environmental management maturity influences the depth with which companies adopt environmental criteria when selecting suppliers. Thus, a company with more advanced environmental management adopts more formal procedures for selecting environmentally appropriate suppliers than others.Originality/value - This is the first known study to verify if Brazilian companies are adopting environmental requirements in the supplier selection process.

An aproach for implementing knowledge management in small and medium companies in Brazil: A case study

The search for competitive advantage in a global environment must consider the use of tacit and explicit knowledge circulating inside companies. Differential factors can be easily replicated nowadays. Due to the great volume of knowledge and information, it is necessary to create a system that allows the management of important knowledge. Existing models for Knowledge Management are based on the reality at large companies. In Brazil, most of the companies are smaller ones. This work presents a simplified model to implement Knowledge Management in Small and Medium Companies in Brazil, based on a unique case study with limited scope. Despite some human and financial restrictions, Knowledge Management can help smaller companies, preserving organizational memory and increasing process efficiency. Observing a unique case prevented any generalization of the model. But the recommendations can be references to other companies, because projects like this must address the specific issues of each organization. The objective of this study is to introduce a simplified model for planning Knowledge Management at small companies in Brazil, considering their restrictions and also seeking to create a competitive advantage. Human aspects are very important in Knowledge Management, but that is not the focus of this study. The model was conceived presuming the participation of all people involved.

Innovation in industrial clusters: a survey of footwear companies in Brazil

The aim of this study is to characterize the relationships in innovation and business clustering processes in the productive chain of small and medium enterprises (SME) of Brazil. The object of study are SMEs the local procuctive cluster of the shoes in Franca, State of São Paulo. The conceptual model developed is based on the following constructs: vertical integration, innovation and characteristics of the cluster, and it is focused on identifying the agents that act predominantly in product innovation processes in the cluster. A survey was conducted. It was found that there is cooperation between the companies in the productive arrangement studied, and that shoe manufacturers are those who, predominantly, stimulate innovation within the cluster.

Bioremediation of PAHs - Limitations and soultions

Introduction 1.1 Occurrence of polycyclic aromatic hydrocarbons (PAH) in the environment Worldwide industrial and agricultural developments have released a large number of natural and synthetic hazardous compounds into the environment due to careless waste disposal, illegal waste dumping and accidental spills. As a result, there are numerous sites in the world that require cleanup of soils and groundwater. Polycyclic aromatic hydrocarbons (PAHs) are one of the major groups of these contaminants (Da Silva et al., 2003). PAHs constitute a diverse class of organic compounds consisting of two or more aromatic rings with various structural configurations (Prabhu and Phale, 2003). Being a derivative of benzene, PAHs are thermodynamically stable. In addition, these chemicals tend to adhere to particle surfaces, such as soils, because of their low water solubility and strong hydrophobicity, and this results in greater persistence under natural conditions. This persistence coupled with their potential carcinogenicity makes PAHs problematic environmental contaminants (Cerniglia, 1992; Sutherland, 1992). PAHs are widely found in high concentrations at many industrial sites, particularly those associated with petroleum, gas production and wood preserving industries (Wilson and Jones, 1993). 1.2 Remediation technologies Conventional techniques used for the remediation of soil polluted with organic contaminants include excavation of the contaminated soil and disposal to a landfill or capping - containment - of the contaminated areas of a site. These methods have some drawbacks. The first method simply moves the contamination elsewhere and may create significant risks in the excavation, handling and transport of hazardous material. Additionally, it is very difficult and increasingly expensive to find new landfill sites for the final disposal of the material. The cap and containment method is only an interim solution since the contamination remains on site, requiring monitoring and maintenance of the isolation barriers long into the future, with all the associated costs and potential liability. A better approach than these traditional methods is to completely destroy the pollutants, if possible, or transform them into harmless substances. Some technologies that have been used are high-temperature incineration and various types of chemical decomposition (for example, base-catalyzed dechlorination, UV oxidation). However, these methods have significant disadvantages, principally their technological complexity, high cost , and the lack of public acceptance. Bioremediation, on the contrast, is a promising option for the complete removal and destruction of contaminants. 1.3 Bioremediation of PAH contaminated soil & groundwater Bioremediation is the use of living organisms, primarily microorganisms, to degrade or detoxify hazardous wastes into harmless substances such as carbon dioxide, water and cell biomass Most PAHs are biodegradable unter natural conditions (Da Silva et al., 2003; Meysami and Baheri, 2003) and bioremediation for cleanup of PAH wastes has been extensively studied at both laboratory and commercial levels- It has been implemented at a number of contaminated sites, including the cleanup of the Exxon Valdez oil spill in Prince William Sound, Alaska in 1989, the Mega Borg spill off the Texas coast in 1990 and the Burgan Oil Field, Kuwait in 1994 (Purwaningsih, 2002). Different strategies for PAH bioremediation, such as in situ , ex situ or on site bioremediation were developed in recent years. In situ bioremediation is a technique that is applied to soil and groundwater at the site without removing the contaminated soil or groundwater, based on the provision of optimum conditions for microbiological contaminant breakdown.. Ex situ bioremediation of PAHs, on the other hand, is a technique applied to soil and groundwater which has been removed from the site via excavation (soil) or pumping (water). Hazardous contaminants are converted in controlled bioreactors into harmless compounds in an efficient manner. 1.4 Bioavailability of PAH in the subsurface Frequently, PAH contamination in the environment is occurs as contaminants that are sorbed onto soilparticles rather than in phase (NAPL, non aqueous phase liquids). It is known that the biodegradation rate of most PAHs sorbed onto soil is far lower than rates measured in solution cultures of microorganisms with pure solid pollutants (Alexander and Scow, 1989; Hamaker, 1972). It is generally believed that only that fraction of PAHs dissolved in the solution can be metabolized by microorganisms in soil. The amount of contaminant that can be readily taken up and degraded by microorganisms is defined as bioavailability (Bosma et al., 1997; Maier, 2000). Two phenomena have been suggested to cause the low bioavailability of PAHs in soil (Danielsson, 2000). The first one is strong adsorption of the contaminants to the soil constituents which then leads to very slow release rates of contaminants to the aqueous phase. Sorption is often well correlated with soil organic matter content (Means, 1980) and significantly reduces biodegradation (Manilal and Alexander, 1991). The second phenomenon is slow mass transfer of pollutants, such as pore diffusion in the soil aggregates or diffusion in the organic matter in the soil. The complex set of these physical, chemical and biological processes is schematically illustrated in Figure 1. As shown in Figure 1, biodegradation processes are taking place in the soil solution while diffusion processes occur in the narrow pores in and between soil aggregates (Danielsson, 2000). Seemingly contradictory studies can be found in the literature that indicate the rate and final extent of metabolism may be either lower or higher for sorbed PAHs by soil than those for pure PAHs (Van Loosdrecht et al., 1990). These contrasting results demonstrate that the bioavailability of organic contaminants sorbed onto soil is far from being well understood. Besides bioavailability, there are several other factors influencing the rate and extent of biodegradation of PAHs in soil including microbial population characteristics, physical and chemical properties of PAHs and environmental factors (temperature, moisture, pH, degree of contamination). Figure 1: Schematic diagram showing possible rate-limiting processes during bioremediation of hydrophobic organic contaminants in a contaminated soil-water system (not to scale) (Danielsson, 2000). 1.5 Increasing the bioavailability of PAH in soil Attempts to improve the biodegradation of PAHs in soil by increasing their bioavailability include the use of surfactants , solvents or solubility enhancers.. However, introduction of synthetic surfactant may result in the addition of one more pollutant. (Wang and Brusseau, 1993).A study conducted by Mulder et al. showed that the introduction of hydropropyl-ß-cyclodextrin (HPCD), a well-known PAH solubility enhancer, significantly increased the solubilization of PAHs although it did not improve the biodegradation rate of PAHs (Mulder et al., 1998), indicating that further research is required in order to develop a feasible and efficient remediation method. Enhancing the extent of PAHs mass transfer from the soil phase to the liquid might prove an efficient and environmentally low-risk alternative way of addressing the problem of slow PAH biodegradation in soil.

Bewertungsportale im Internet – Meinungsfreiheit versus Datenschutz und Haftungsfragen der Portalbetreiber

Die vorliegende Arbeit beschäftigt sich mit rechtlichen Fragestellungen rund um Bewertungs-portale im Internet. Zentrale Themen der Arbeit sind dabei die Zulässigkeit der Veröffentlichung der von den Nutzern abgegebenen Bewertungen vor dem Hintergrund möglicherweise entgegenstehender datenschutzrechtlicher Bestimmungen und der Persönlichkeitsrechte der Betroffenen. Des weiteren wird der Rechtsschutz der Betroffenen erörtert und in diesem Zusammenhang die haftungsrechtlichen Risiken der Forenbetreiber untersucht. Gegenstand der Arbeit sind dabei sowohl Online-Marktplätze wie eBay, auf denen sowohl der Bewertende als auch der Bewertete registriert und mit dem Bewertungsverfahren grundsätz-lich einverstanden sind (geschlossene Portale), als auch Portale, auf denen – oftmals unter einem Pseudonym und ohne vorherige Anmeldung – eine freie Bewertungsabgabe, zu Pro-dukteigenschaften, Dienstleistungen bis hinzu Persönlichkeitsmerkmalen des Bewerteten möglich ist (offene Portale). Einleitung und Erster Teil Nach einer Einleitung und Einführung in die Problematik werden im ersten Teil die verschie-denen Arten der Bewertungsportale kurz vorgestellt. Die Arbeit unterscheidet dabei zwischen so genannten geschlossenen Portalen (transaktionsbegleitende Portale wie eBay oder Ama-zon) auf der einen Seite und offenen Portalen (Produktbewertungsportale, Hotelbewertungs-portale und Dienstleistungsbewertungsportale) auf der anderen Seite. Zweiter Teil Im zweiten Teil geht die Arbeit der Frage nach, ob die Veröffentlichung der durch die Nutzer abgegebenen Bewertungen auf den offenen Portalen überhaupt erlaubt ist oder ob hier mögli-cherweise das Persönlichkeitsrecht der Betroffenen und hier insbesondere das Recht auf in-formationelle Selbstbestimmung in Form der datenschutzrechtlichen Bestimmungen die freie Bewertungsabgabe unzulässig werden lässt. Untersucht werden in diesem Zusammenhang im einzelnen Löschungs- bzw. Beseitigungsan-sprüche der Betroffenen aus § 35 Abs. 2 Satz 2 Nr. 1 BDSG bzw. §§ 1004 i. V. m. 823 Abs. 1 BGB (allgemeines Persönlichkeitsrecht). Die Arbeit kommt in datenschutzrechtlicher Hinsicht zu dem Schluss, dass die Bewertungen personenbezogene Daten darstellen, die den datenschutzrechtlichen Bestimmungen unterlie-gen und eine Veröffentlichung der Bewertungen nach dem im deutschen Recht geltenden da-tenschutzrechtlichen Erlaubnisvorbehalt grundsätzlich nicht in Betracht kommt. Vor dem Hintergrund dieser den tatsächlichen Gegebenheiten und Interessenlagen im Internet nicht mehr gerecht werdenden Gesetzeslage diskutiert der Autor sodann die Frage, ob die datenschutzrechtlichen Bestimmungen in diesen Fällen eine Einschränkung durch die grund-gesetzlich garantierten Informationsfreiheiten erfahren müssen. Nach einer ausführlichen Diskussion der Rechtslage, in der auf die Besonderheiten der ein-zelnen Portale eingegangen wird, kommt die Arbeit zu dem Schluss, dass die Frage der Zuläs-sigkeit der Veröffentlichung der Bewertungen von einer Interessenabwägung im Einzelfall abhängt. Als Grundsatz kann jedoch gelten: Ist die bewertete Tätigkeit oder Person in Bezug auf die bewertete Eigenschaft ohnehin einer breiten Öffentlichkeit zugänglich, erscheint eine Veröffentlichung der Daten nicht bedenklich. Dagegen wird man einen Löschungs- bzw. Be-seitigungsanspruch bejahen müssen für die Bewertungen, die Tätigkeiten oder Eigenschaften des Bewerteten, die in keinem Zusammenhang mit ihm als öffentlicher Person stehen, betref-fen. Anschließend geht die Arbeit auf die Persönlichkeitsrechte der Betroffenen und der sich hier-aus ergebenden Beseitigungs- und Unterlassungsansprüchen gemäß der §§ 1004 Abs. 1, 823 Abs. 1 BGB ein, verneint jedoch wegen dem Vorrang der spezialgesetzlichen Bestimmungen aus dem Bundesdatenschutzgesetz letztlich eine Anwendbarkeit der Anspruchsgrundlagen. Schließlich wird in diesem Teil noch kurz auf die Zulässigkeit der Bewertung juristischer Per-sonen eingegangen, die im Grundsatz bejaht wird. Dritter Teil Sofern der zweite Teil der Arbeit zu dem Schluss kommt, dass die Veröffentlichung der Be-wertungen zulässig ist, stellt sich im dritten Teil die Frage, welche Möglichkeiten das Recht dem Bewerteten bietet, gegen negative Bewertungen vorzugehen. Untersucht werden, dabei datenschutzrechtliche, deliktsrechtliche, vertragliche und wettbe-werbsrechtliche Ansprüche. Ein Schwerpunkt dieses Teils liegt in der Darstellung der aktuellen Rechtsprechung zu der Frage wann eine Bewertung eine Tatsachenbehauptung bzw. ein Werturteil darstellt und den sich hieraus ergebenden unterschiedlichen Konsequenzen für den Unterlassungsanspruch des Betroffenen. Diejenigen Bewertungen, die eine Meinungsäußerung darstellen, unterstehen dem starken Schutz der Meinungsäußerungsfreiheit. Grenze der Zulässigkeit sind hier im wesentlichen nur die Schmähkritik und Beleidigung. An Tatsachenbehautpungen dagegen sind schärfere Maßstäbe anzulegen. In diesem Zusammenhang wird der Frage nachgegangen, ob vertragliche Beziehungen zwischen den Beteiligten (Bewertenden, Bewertete und Portalbetreiber) die Meinungsäußerungsfreiheit einschränkt, was jedenfalls für die geschlossenen Portale bejaht wird. Vierter Teil Der vierte Teil der Arbeit beschäftigt sich mit den „Zu-gut-Bewertungen“. Es geht dabei um wettbewerbsrechtliche Ansprüche im Falle verdeckter Eigenbewertungen. Solche Eigenbewertungen, die unter dem Deckmantel der Pseudonymität als Werbemittel zur Imageverbesserung in entsprechenden Bewertungsportale verbreitet werden ohne den wahren Autor erkennen zu lassen, sind in wettbewerbsrechtlicher Hinsicht grundsätzlich unzulässig. Fünfter Teil Im letzten Teil der Arbeit wird schließlich der Frage nach der Verantwortlichkeit der Portal-betreiber für rechtswidrige Bewertungen nachgegangen. Zunächst wird die Feststellung getroffen, dass es sich bei den von den Nutzern abgegebenen Bewertungen um fremde Inhalte handelt und somit die Haftungsprivilegierungen der § 11 Abs. 1 TDG, § 9 Abs. 1 MDStV eingreifen, wonach die Forenbetreiber für die rechtswidrigen Bewertungen jedenfalls so lange nicht verantwortlich sind, solange sie hiervon keine Kenntnis haben. Da von dieser Haftungsprivilegierung nach der Rechtsprechung des Bundesgerichtshofs die Störerhaftung nicht umfasst ist, wird die Reichweite die Forenbetreiber aus der Störerhaftung treffenden Überwachungspflichten diskutiert. Die Arbeit kommt hier zu dem Ergebnis, dass in den Fällen, in denen dem Adressaten der Bewertung die Identität des Verfassers bekannt ist, sich die Verpflichtungen der Forenbetrei-ber auf die Beseitigung bzw. Sperrung der rechtswidrigen Bewertung beschränken. Sofern die Identität des Bewertenden unbekannt ist, haften die Forenbetreiber als Mitstörer und dem Be-troffenen stehen Unterlassungsansprüche auch gegen die Forenbetreiber zu.

Le partecipazioni azionarie degli enti locali tra dismissione ed esigenze di governo dei servizi pubblici

La ricerca indaga le relazioni che si sono instaurate nel corso degli anni tra il principio di legalità, inteso nella sua declinazione di principio di funzionalizzazione, e principio di concorrenza nell’ambito delle società per la gestione dei servizi pubblici locali. Più precisamente, lo scopo del lavoro è valutare le evoluzioni di tale rapporto, dal momento in cui gli enti locali sono stati ufficialmente autorizzati a costituire società per la gestione dei servizi pubblici locali nel 1990. Lo stimolo a sviluppare queste considerazioni trova la sua ragione nelle pressioni provenienti dalle istituzioni europee, che hanno gradualmente imposto una qualificazione prettamente economica ai servizi a favore della collettività, ritenuti un ambito in cui possa naturalmente imporsi una competizione economica tra operatori economici, indipendentemente dalla loro natura giuridica. Il problema del vincolo funzionale nella partecipazione in società degli enti locali è certamente l’oggetto principale del lavoro. Tuttavia, la questione non può essere analizzata separatamente dalle politiche di dismissione promosse dal legislatore nell’ultimo decennio. L’obiettivo principale delle riforme avviate è stato quello di frenare la proliferazione di società costituite dagli enti locali, così da garantire sia un risparmio di risorse pubbliche sia una maggiore facilità per gli imprenditori privati ad affacciarsi su mercati tradizionalmente appannaggio delle amministrazioni. Stona però con le intenzioni il fatto che gli obblighi ex lege di cessione delle partecipazioni azionarie detenute dagli enti locali non siano stati generalmente imposti per le società di gestione dei servizi pubblici (resi in favore della collettività), bensì per quelle che svolgono servizi strumentali (in favore dell’amministrazione stessa). La scelta appare contraddittoria, in quanto il distacco tra vincolo funzionale e partecipazione degli enti locali nella compagine societaria si ravvisa in particolar modo nel primo dei due moduli menzionati. Si assiste dunque ad una frammentazione del principio di legalità.

Internet Service Provider Liability - The Swiss Perspective

Switzerland does not have a concrete legal framework dealing with rights and obligations of ISPs; however, legal doctrine and practice apply similar principles as stated in the E-Commerce Directive of the EU. The liability of ISPs depends on the “closeness” to the content. Whereas in cases of solely transmitting services the risk of liability for illegal information is remote and the duty of ISPs is limited to a take-down, content, host and link providers (in cases of moder- ated newsgroups) can become liable if the information made available is not controlled.

The Impact of the Sarbanes-Oxley Act on the Cost of Going Public

This paper examines the impact of the Sarbanes-Oxley Act (SOX), a legal framework intended to increase transparency and accountability of listed companies, on the cost of going public in the US. We expect SOX to increase the direct cost of going public, but decrease the underpricing because of reduced asymmetric information. Our main results corroborate these hypotheses. First, we find an increase in the cost of going public of 90 bp of gross proceeds. Second, we record a reduction in underpricing of 6 pp, which is related to a reduced offer price adjustment. This supports our hypothesis that SOX represents a mechanism to reduce asymmetric information.

The Osr1 and Osr2 genes act in the pronephric anlage downstream of retinoic acid signaling and upstream of Wnt2b to maintain pectoral fin development.

Vertebrate odd-skipped related genes (Osr) have an essential function during the formation of the intermediate mesoderm (IM) and the kidney structures derived from it. Here, we show that these genes are also crucial for limb bud formation in the adjacent lateral plate mesoderm (LPM). Reduction of zebrafish Osr function impairs fin development by the failure of tbx5a maintenance in the developing pectoral fin bud. Osr morphant embryos show reduced wnt2b expression, and increasing Wnt signaling in Osr morphant embryos partially rescues tbx5a expression. Thus, Osr genes control limb bud development in a non-cell-autonomous manner, probably through the activation of Wnt2b. Finally, we demonstrate that Osr genes are downstream targets of retinoic acid (RA) signaling. Therefore, Osr genes act as a relay within the genetic cascade of fin bud formation: by controlling the expression of the signaling molecule Wnt2ba in the IM they play an essential function transmitting the RA signaling originated in the somites to the LPM.

Scaling the Costs of 404 Testing to Fit the Needs of Small Public Companies

In July of 2002, the Sarbanes-Oxley Act was passed by Congress, including section 404 which requires the auditors to test and opine on the company's internal controls. Since that time there has been much debate about whether the intended benefits of increased investor confidence and financial statement transparency trump the unexpectedly high compliance costs, especially for public companies with market-caps less than $75 million. Before these companies begin complying in the upcoming year, interest groups are calling for the requirements to be 'scaled' to better fit the needs of these companies. While auditors already are expected to scale their audit approach to each individual client, more must be done to significantly decrease the costs in order to reverse the trend of small companies foregoing listing on U.S. capital markets. Increased guidance from the PCAOB, SEC, and other related parties could help the small-cap companies and their auditors be aware of best practices. Also, exempting industries that already follow similar guidelines or are significantly injured by the compliance requirements could help. Lastly, the controversial proposal of rotational audits could be put in place if the affected parties cooperate to remove the undue burden on these small-cap companies. Without some form of significant action, the investors could soon lose the ability to buy small-cap companies in U.S. markets.

The future obligations of "project manager" as construction integral director (DIPE) in the law of buildings construction in spain (LOE)

In the year 1999 approves the Law of Construction Building (LOE, in Spanish) to regulate a sector such as construction, which contained some shortcomings from the legal point of view. Currently, the LOE has been in force 12 years, changing the spanish world of the construction, due to influenced by internationalization. Within the LOE, there regulating the different actors involved in the construction building, as the Projects design, the Director of Construction, the developer, The builder, Director of execution of the construction (actor only in Spain, similar as construcion engineer and abroad in), control entities and the users, but lacks figure Project manager will assume the delegation of the promoter helping and you organize, direct and management the process. This figure assumes that the market and contracts are not legally regulated in Spain, then should define and establish its regulation in the LOE. (Spain Construction Law) The translation in spanish of the words "Project Manager is owed to Professor Rafael de Heredia in his book Integrated Project Management, as agent acting on behalf of the organization and promoter assuming control of the project, ie Integraded Project Management . Already exist in Spain, AEDIP (Spanish Association Integrated of Project Construction management) which comprises the major companies in “Project Management” in Spain, and MeDIP (Master in Integrated Construction Project) the largest and most advanced studies at the Polytechnic University of Madrid, in "Construction Project Management" they teach which is also in Argentina. The Integrated Project ("Project Management") applied to the construction process is a methodological technique that helps to organize, control and manage the resources of the promoters in the building process. When resources are limited (which is usually most situations) to manage them efficiently becomes very important. Well, we find that in this situation, the resources are not only limited, but it is limited, so a comprehensive control and monitoring of them becomes not only important if not crucial. The alternative of starting from scratch with a team that specializes in developing these follow directly intervening to ensure that scarce resources are used in the best possible way requires the use of a specific methodology (Manual DIP, Matrix Foreign EDR breakdown structure EDP Project, Risk Management and Control, Design Management, et ..), that is the methodology used by "Projects managers" to ensure that the initial objectives of the promoters or investors are met and all actors in process, from design to construction company have the mind aim of the project will do, trying to get their interests do not prevail over the interests of the project. Among the agents listed in the building process, "Project Management" or DIPE (Director Comprehensive building process, a proposed name for possible incorporation into the LOE, ) currently not listed as such in the LOE (Act on Construction Planning ), one of the agents that exist within the building process is not regulated from the legal point of view, no obligations, ie, as is required by law to have a project, a builder, a construction management, etc. DIPE only one who wants to hire you as have been advanced knowledge of their services by the clients they have been hiring these agents, there being no legal obligation as mentioned above, then the market is dictating its ruling on this new figure, as if it were necessary, he was not hired and eventually disappeared from the building process. As the aim of this article is regular the process and implement the name of DIPE in the Spanish Law of buildings construction (LOE)

Origen y evolución histórico-legal del club deportivo en la Comunidad de Madrid (1833-1936)

Cuando se inició el trabajo para obtener el título de doctora, el proyecto era acerca de la financiación público privada de los clubes deportivos madrileños. El punto uno de ese primer índice, versaba sobre el origen del club deportivo en la Comunidad de Madrid (en este sentido, es preciso tener en cuenta que el territorio sufrió modificaciones, lo que antes eran pueblos hoy son distritos y lo que antes era provincia hoy es Comunidad Autónoma de Madrid, nuestro ámbito territorial de estudio). Al leer la doctrina autorizada que coincidía en su totalidad en que los primeros clubes deportivos fueron de origen inglés (el Recreativo de Huelva en el año1889 era considerado el primer club de España) y recordar dudas e inquietudes al respecto que surgieron durante la licenciatura, la investigación se tornó incómoda, por no decir temeraria. ¿Por qué había que limitarse a recoger las ideas de una doctrina, sin duda hoy y entonces prestigiosa, cuando se pensaba que aquella teoría del origen británico no podía ser, aunque fuera dentro de un marco teórico? No parecía tener sentido que no hubiera habido asociacionismo en España antes de la llegada de las compañías inglesas, pero sobre todo en Madrid, siempre bulliciosa en cuanto a participación ciudadana, por varios motivos: existían juegos y deportes populares autóctonos antes de que llegara el fútbol. ¿No se asociaban los madrileños para poder competir con otros?, ¿Se equivocó Goya al pintar estampas de juegos populares?, ¿Por qué existía entonces una Ley de Asociaciones de 1887, evidentemente anterior al Recreativo de Huelva (1889)? Las leyes se elaboran en respuesta a una necesidad social o a una costumbre anterior, o a las dos cosas. ¿Nadie pensó en la costumbre, siendo fuente del Derecho junto con la Ley y los principios generales?, ¿Nadie, estando tan cerca?, ¿Nadie, figurando en el artículo 1 del Código Civil? De esta forma, la justificación y objetivos cambiaron, la investigación se volvió otra, se tenía necesidad de probar la lógica o nada. Sólo hacían falta las pruebas documentales que aportaran luz y fueran tangibles para la argumentación jurídica. Así, entre las reglas del juego de la norma jurídica, la jurisprudencia y la doctrina, se desenvuelve el marco teórico de este trabajo. Es necesario para ello conocer cómo funciona la legislación que afecta a los clubes deportivos en la actualidad para entender las similitudes con los clubes pioneros. Es preciso comprender que una Ley nunca se encuentra aislada de otras, que todas están relacionadas, que los cruces son inevitablemente ilimitados y los resultados inmensos. Se ha realizado un análisis de una realidad compleja que trasciende de lo jurídico y lo deportivo. Respecto al material y método, no se encontraban referencias de estudios comparados, desde el punto de vista jurídico, de los Estatutos de los primeros clubes deportivos madrileños, ni nombrarlos hasta que a principios del año 2013 digitalizamos en la Biblioteca Nacional el Reglamento del Instituto de Gimnástica, Equitación y Esgrima (Villalobos, 1842); la prueba documental que se buscaba para apoyar la teoría ya era tangible. Luego se encontrarían otros para añadir a la muestra y también documentación probatoria complementaria. Tampoco había trabajos sobre la documentación emanada de la Administración Pública, por lo que se han estudiado Expedientes administrativos así como su comparativa con la legislación coetánea y la actual, lo que ha permitido concretar más la forma y tipología de las primeras formas jurídicas deportivas. Para la búsqueda de documentación se ha recurrido a bibliotecas, archivos e incluso depósitos que tenían legajos sin clasificar, habían sufrido las inundaciones y carcoma que azotaron a los sótanos de Madrid e incluso a alguno el fuego le miró de reojo. La documentación encontrada ha permitido convivir con los personajes que habitaron los clubes pioneros en los primeros domicilios sociales; historias reales con banda sonora propia. Y es que el nacimiento del asociacionismo deportivo madrileño no se podría haber gestado en mejor momento; durante el Romanticismo, ni en mejor lugar, en las encrucijadas de las callejuelas estrechas cercanas a las grandes arterias de la Capital; un paseo por las calles Libertad, Barbieri, Minas, Hortaleza y Montera. Los resultados de la investigación confirman la teoría de que el primer club deportivo madrileño nada tuvo que ver con los clubes que posteriormente vinieron en los equipajes de las compañías inglesas. Ni en tiempo, son anteriores; ni en lugar, Madrid; ni en forma, la comparativa con un club británico de la época denota diferencias o mejor, deficiencias, pero más que nada en el fondo. Los clubes madrileños tenían una naturaleza que reflejaba el sentir de los primeros socios y el espíritu de la Capital: beneficencia, espectáculo, participación ciudadana y trabajo en equipo. También se demuestra, tanto en los resultados como en la discusión, las particularidades de los primeros clubes madrileños en cuanto a su relación con la imprenta, la docencia, la prensa, las instalaciones deportivas siempre compartidas con la cultura como la terminología y las equipaciones, pero sobre todo la especial relación con el inherente derecho de reunión. Difícil pensar en un principio que la prueba de la costumbre se encontrara en la cartelería teatral, y que un programa de una competición deportiva escondiera unos Estatutos durante siglos. ABSTRACT When work for a doctorate degree began, the project was about public-private financing of sports clubs Madrid. At point one of the first index, concerned the origin of the sports club in Madrid ( Keep in mind that the territory was modified, which were towns before today are districts and what was once the province is now Community Autonomous of Madrid, our territorial area of study). When reading the authoritative doctrine which coincided entirely in the first sports clubs were of English origin (Huelva Recreation Club, 1889) and remember about questions and concerns raised during the undergraduate research became awkward, if not reckless. Why it had to be limited to collecting the ideas of a doctrine certainly prestigious now and then, when it was thought that this theory could not be British origin, albeit within a framework? It did not seem to make sense that there had been associations in Spain before the arrival of British companies, but especially in Madrid, always busy in terms of citizen participation, for several reasons; and indigenous games were popular sports before the football do the locals are not associated to compete with other?, Goya was wrong to paint pictures of popular games?, Why then was no Associations Act, 1887, clearly previous Huelva Recreation Club (1889)? The laws are developed in response to a social need or a past practice, or both. No one thought of being a source of law practice with the law and the general principles? No, being so close? No one appearing in Article 1 of the Civil? Thus the rationale and objectives of the research turned back, it was necessary to try logic or anything. Only documentary evidence was needed that provide light and were tangible to the legal arguments. Thus, among the rules of the legal rule, jurisprudence and doctrine, the theoretical framework of this work develops, we need to know how legislation affects sports clubs at present to understand the similarities with clubs works pioneers, we must understand that a law is never isolated from others, they are all related, intersections are inevitably unlimited and the immense results. It has made an analysis of a complex reality that transcends the legal and sports. Regarding the material and method, no references to studies were compared, from the legal point of view, of the Statute of the first Madrid sports clubs, or name them until early 2013 digitized at the National Library of the Institute of Regulation Gymnastics, Riding and Fencing (Villalobos, 1842); the documentary evidence that was sought to support the theory was already tangible. Then they find others to add to the sample and further supporting documentation. There was also no work on the documentation issued by the Public Administration, which have been studied administrative records and their comparison with the contemporary legislation and the current, allowing more concrete form and type of the first sports legal forms. Search for documentation we have turned to libraries, archives and even deposits that were not rated bundles, had suffered flooding and decay in the basement of Madrid and even fire some looked askance. The found documents have enabled us to live with the characters that inhabited the early clubs in the first addresses; real stories with its own soundtrack. And the birth of the Madrid sports associations could not have been gestated at a better time ; during the Romantic period , or in a better place ; at the crossroads of the nearby narrow streets of the great arteries of the Capital; a walk along the Libertad, Barbieri, Minas, Hortaleza and Montera. The research results confirm the theory that the first Madrid sports club had nothing to do with the clubs that later came in the luggage of British companies, nor in time; They predate, or rather; Madrid, or in the form; the comparison with a British club denotes the time differences or rather shortcomings, but more than anything in the background; the Madrid club had a nature that reflect the sentiments of the first members and the spirit of the Capital; charity, show, citizen participation and teamwork. It is also shown in the results and discussion the particularities of the first locals clubs in their relationship with the press, teaching, media, sports facilities always shared with the culture and terminology and the kits, but all the special relationship with the inherent right of assembly; hard to think at first that the test of habit were in the theater posters, and a program of a sports competition hide Statutes for centuries.