954 resultados para obligation to disclose


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This data is derived from Eugene Nalimov's Depth-to-Mate Endgame Tables for Western Chess. While having the move is normally advantageous, there are positions where the side-to-move would have a better theoretical result if it were the other side to move. These are (Type A) 'zugzwang' positions where the 'obligation to act' is unwelcome. This data provides lists of all zugzwangs in sub-7-man chess, and summary data about those sets of zugzwangs including exemplar zugzwangs of maximum depth.

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The impact of the Reformation was felt strongly in the nature and character of the priesthood, and in the function and reputation of the priest. A shift in the understanding of the priesthood was one of the most tangible manifestations of doctrinal change, evident in the physical arrangement of the church, in the language of the liturgy, and in the relaxation of the discipline of celibacy, which had for centuries bound priests in the Latin tradition to a life of perpetual continence. Clerical celibacy, and accusations of clerical incontinence, featured prominently in evangelical criticisms of the Catholic church and priesthood, which made a good deal of polemical capital out of the perceived relationship of the priest and the efficacy of his sacred function. Citing St Paul, Protestant polemicists presented clerical marriage as the only, and appropriate remedy, for priestly immorality. But did the advent of a married priesthood create more problems than it solved? The polemical certainties that informed evangelical writing on sacerdotal celibacy did not guarantee the immediate acceptance of a married priesthood, and the vocabulary that had been used to denounce clergy who failed in their obligation to celibacy was all too readily turned against the married clergy. The anti-clerical lexicon, and its usage, remained remarkably static despite the substantial doctrinal and practical challenges posed to the traditional model of priesthood by the Protestant Reformation.

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This article discusses the international legal obligation to identify and record every casualty of armed conflict that finds its basis in the treaties and customs of international humanitarian law and international human rights law. The article applies the various facets of the legal obligation to the armed conflicts in Iraq and Sri Lanka and argues that the parties in these conflicts failed in their international legal responsibility to civilians.

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Global warming has attracted attention from all over the world and led to the concern about carbon emission. Kyoto Protocol, as the first major international regulatory emission trading scheme, was introduced in 1997 and outlined the strategies for reducing carbon emission (Ratnatunga et al., 2011). As the increased interest in carbon reduction the Protocol came into force in 2005, currently there are already 191 nations ratifying the Protocol(UNFCCC, 2012). Under the cap-and-trade schemes, each company has its carbon emission target. When company’s carbon emission exceeds the target the company will either face fines or buy emission allowance from other companies. Thus unlike most of the other social and environmental issues carbon emission could trigger cost for companies in introducing low-emission equipment and systems and also emission allowance cost when they emit more than their targets. Despite the importance of carbon emission to companies, carbon emission reporting is still operating under unregulated environment and companies are only required to disclose when it is material either in value or in substances (Miller, 2005, Deegan and Rankin, 1997). Even though there is still an increase in the volume of carbon emission disclosures in company’s financial reports and stand-alone social and environmental reports to show their concern of the environment and also their social responsibility (Peters and Romi, 2009), the motivations behind corporate carbon emission disclosures and whether carbon disclosures have impact on corporate environmental reputation and financial performance have not yet to explore. The problems with carbon emission lie on both the financial side and non-financial side of corporate governance. On one hand corporate needs to spend money in reducing carbon emission or paying penalties when they emit more than allowed. On the other hand as the public are more interested in environmental issues than before carbon emission could also impact on the image of corporate regarding to its environmental performance. The importance of carbon emission issue are beginning to be recognized by companies from different industries as one of the critical issues in supply chain management (Lee, 2011) and 80% of companies analysed are facing carbon risks resulting from emissions in the companies’ supply chain as shown in a study conducted by the Investor Responsibility Research Centre Institute for Corporate Responsibility (IRRCI) and over 80% of the companies analysed found that the majority of greenhouse gas (GHG) emission are from electricity and other direct suppliers (Trucost, 2009). The review of extant literature shows the increased importance of carbon emission issues and the gap in the study of carbon reporting and disclosures and also the study which links corporate environmental reputation and corporate financial performance with carbon reporting (Lohmann, 2009a, Ratnatunga and Balachandran, 2009, Bebbington and Larrinaga-Gonzalez, 2008). This study would focus on investigating the current status of UK carbon emission disclosures, the determinant factors of corporate carbon disclosure, and the relationship between carbon emission disclosures and corporate environmental reputation and financial performance of UK listed companies from 2004-2012 and explore the explanatory power of classical disclosure theories.

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Background: Personalised nutrition (PN) may provide major health benefits to consumers. A potential barrier to the uptake of PN is consumers’ reluctance to disclose sensitive information upon which PN is based. This study adopts the privacy calculus to explore how PN service attributes contribute to consumers’ privacy risk and personalisation benefit perceptions. Methods: Sixteen focus groups (n = 124) were held in 8 EU countries and discussed 9 PN services that differed in terms of personal information, communication channel, service provider, advice justification, scope, frequency, and customer lock-in. Transcripts were content analysed. Results: The personal information that underpinned PN contributed to both privacy risk perception and personalisation benefit perception. Disclosing information face-to-face mitigated the perception of privacy risk and amplified the perception of personalisation benefit. PN provided by a qualified expert and justified by scientific evidence increased participants’ value perception. Enhancing convenience, offering regular face-to face support, and employing customer lock-in strategies were perceived as beneficial. Conclusion: This study suggests that to encourage consumer adoption, PN has to account for face-to-face communication, expert advice providers, support, a lifestyle-change focus, and customised offers. The results provide an initial insight into service attributes that influence consumer adoption of PN.

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Background It can be argued that adaptive designs are underused in clinical research. We have explored concerns related to inadequate reporting of such trials, which may influence their uptake. Through a careful examination of the literature, we evaluated the standards of reporting of group sequential (GS) randomised controlled trials, one form of a confirmatory adaptive design. Methods We undertook a systematic review, by searching Ovid MEDLINE from the 1st January 2001 to 23rd September 2014, supplemented with trials from an audit study. We included parallel group, confirmatory, GS trials that were prospectively designed using a Frequentist approach. Eligible trials were examined for compliance in their reporting against the CONSORT 2010 checklist. In addition, as part of our evaluation, we developed a supplementary checklist to explicitly capture group sequential specific reporting aspects, and investigated how these are currently being reported. Results Of the 284 screened trials, 68(24%) were eligible. Most trials were published in “high impact” peer-reviewed journals. Examination of trials established that 46(68%) were stopped early, predominantly either for futility or efficacy. Suboptimal reporting compliance was found in general items relating to: access to full trials protocols; methods to generate randomisation list(s); details of randomisation concealment, and its implementation. Benchmarking against the supplementary checklist, GS aspects were largely inadequately reported. Only 3(7%) trials which stopped early reported use of statistical bias correction. Moreover, 52(76%) trials failed to disclose methods used to minimise the risk of operational bias, due to the knowledge or leakage of interim results. Occurrence of changes to trial methods and outcomes could not be determined in most trials, due to inaccessible protocols and amendments. Discussion and Conclusions There are issues with the reporting of GS trials, particularly those specific to the conduct of interim analyses. Suboptimal reporting of bias correction methods could potentially imply most GS trials stopping early are giving biased results of treatment effects. As a result, research consumers may question credibility of findings to change practice when trials are stopped early. These issues could be alleviated through a CONSORT extension. Assurance of scientific rigour through transparent adequate reporting is paramount to the credibility of findings from adaptive trials. Our systematic literature search was restricted to one database due to resource constraints.

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Aim To compare the remodeling of the alveolar process at implants installed immediately into extraction sockets by applying a flap or a ""flapless"" surgical approach in a dog model. Material and methods Implants were installed immediately into the distal alveoli of the second mandibular premolars of six Labrador dogs. In one side of the mandible, a full-thickness mucoperiosteal flap was elevated (control site), while contra-laterally, the mucosa was gently dislocated, but not elevated (test site) to disclose the alveolar crest. After 4 months of healing, the animals were sacrificed, ground sections were obtained and a histomorphometric analysis was performed. Results After 4 months of healing, all implants were integrated (n=6). Both at the test and at the control sites, bone resorption occurred with similar outcomes. The buccal bony crest resorption was 1.7 and 1.5 mm at the control and the test sites, respectively. Conclusions ""Flapless"" implant placement into extraction sockets did not result in the prevention of alveolar bone resorption and did not affect the dimensional changes of the alveolar process following tooth extraction when compared with the usual placement of implants raising mucoperiosteal flaps. To cite this article:Caneva M, Botticelli D, Salata LA, Souza SLS, Bressan E, Lang NP. Flap vs. ""flapless"" surgical approach at immediate implants: a histomorphometric study in dogs.Clin. Oral Impl. Res. 21, 2010; 1314-1319.doi: 10.1111/j.1600-0501.2009.01959.x.

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This thesis explores aspects of teachers’ obligation to implement and discuss what are referred to in the Swedish national school curricula as “fundamental values” (“värdegrunden” in Swedish). The aim is to describe and analyze dilemmas in interpretations of and teachers’ work with these fundamental values. Four questions are related to this aim. The first addresses difficulties discussed in conversations between seven upper secondary teachers, during nine meetings over the course of one year. In these conversations the teachers reflected upon how to interpret the fundamental values in relation to their daily practice. The second question focuses on the considerable diversity of Swedish schools and examines the work of the teachers through a perspective of intersectionality. The third question concerns how Martha Nussbaum’s theory of emotions as judgments of value could be used for an understanding of the identified dilemmas. The fourth question focuses on ways in which the participating teachers’ discussions may contribute to a wider discussion about possible aims and circumstances of teachers’ work with the fundamental values. Chapter 2 introduces the theoretical framework of the study, Martha Nussbaum’s (2001) ethical thinking on emotions as judgments of value. She argues that emotions have four common cognitive components. They have (1) external objects, and are directed towards these objects. They are (2) intentional, reflecting a person’s particular point of view, his or her special way of beholding the object, and (3) consist of judgments, i.e. views of how things in the world are. According to Nussbaum’s Aristotelian ethics, emotions also (4) mirror the individual’s vision of what a good human life is like, and the vulnerability of it. The concept of eudaimonia, a fulfilled or flourishing life, is central. Chapter 3 focuses on ideas of ethnicity, and on the specific obligation mentioned in the curriculum of counteracting xenophobia and intolerance in a multicultural society. Chapter 4 discusses various aspects of the teachers’ thoughts on religiosity within Swedish society (often depicted as one of most secular in the world) and within the educational system that is non-denominational. Chapter 5 draws attention to different ways in which the teachers view and teach pupils about sexual orientation. Chapter 6 presents conclusions on potential advantages of and challenges involved in Nussbaum’s Aristotelian theory of emotions, when applied to teachers’ views of and practical work with the fundamental values described in the curriculum. One advantage is that emotions may be intellectually scrutinized and morally assessed, on grounds that are known beforehand and discussed in a democratic process. The non-productive division between emotions, on the one hand, and intellectual and moral capabilities, on the other, is transcended by Nussbaum’s theory. An important challenge is to reflect upon when to discuss the cognitive content of pupils’ emotions, and when it is appropriate to state what is right or wrong, and try to influence pupils accordingly. Keywords: Emotions, vulnerability, values education, religious education, teaching, Martha Nussbaum, ethnicity, religion, sexual orientation.

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In the area of campaign financing in federal elections, one of the most controversial issues is that of soft money. Soft money refers to those funds raised by the national party organizations for use on various grassroots and party-building activities. but which are not subject to the restraints of federal campaign finance law. Critics contend that these party-building activitie, such as generic television advertising, voter registration and get-out-the vote drives, provide ancillary benefits to federal candidates and should, therefore, be subject to federal contribution and expenditure limits. Critics further argue that because these funds are not subject to federal law and do benefit federal candidates, the national parties raise monies in amounts and from sources, such as corporations and unions, that are prohibited under federal law. Efforts to gain a better understanding of soft money have been hampered by a lack of data, as the national parties were not required to disclose their soft money receipts and transactions until 1991. The purpose of this study is to analyze data recently made available in an attempt to add the import of empirical evidence to the debate over soft money. The nature, size and timing of soft money contributions are investigated and national party soft money disbursements are examined. The findings suggest that any attempts to reform the soft money system must first consider its compensatory benefits. Most prominently, this includes the extent to which soft money has promoted the resurgence of the national party organizations in the context of election politics.

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Lets imagine how should be fine to disclose a new measure form to investigate the businessman performance as if the job done is bringing back to the stockholder, the best results. Also, would be better to exists an executive compensation, by his add value created to the stockholder.The word ¿add value¿ is at the summit point on the financial world, all the companies are involved on creating add value" into the assets.So, the EVA (Economic Value Added) has come, a patented trade mark by a consulting corporation company, the Stern & Stewart Co. as a new indicator of companies performances.This assignment has motivated to running out na empirical research in order to find out the right methodology its qualitys and its differentials."

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Esta dissertação examina as organizações do espaço público não-estatal e suas relações de accountability com o Estado e com outros atores da sociedade, com o propósito de avaliar as necessidades e possibilidades de regulação para a responsabilização de tais organizações no Brasil. A partir de parâmetros normativos e acadêmicos internacionais, a pesquisa busca apreciar em que medida a regulação brasileira das organizações do espaço público não-estatal assegura ― e o que é necessário para que assegure ― a accountability destas organizações perante o Estado e a sociedade, indicando os principais méritos e falhas do correspondente aparato regulatório e apresentando possibilidades para seu aprimoramento. Esta análise salienta que apesar de tais organizações terem numerosos deveres de demonstrar sua probidade administrativa e financeira e as atividades executadas, são pouquíssimas as obrigações de comprovar o cumprimento dos resultados pretendidos. Além disso, depreende-se que o Estado detém amplos poderes para fiscalizar tais organizações e aplicar-lhes sanções, mas a sociedade como um todo tem consideravelmente menos oportunidades de demandar sua accountability. Isto evidencia a importância de tais organizações ampliarem seus deveres de transparência e de assegurar a prevalência do interesse público, de modo a garantir a qualquer cidadão a prerrogativa de fiscalizar as organizações do espaço público não-estatal.

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Este trabalho tem por objetivo recuperar parte da trajetória do Palácio Rio Branco que virou museu, por se tratar de um forte símbolo cultural na sociedade acreana. A pesquisa tem como foco a criação em 2002 de um museu nas dependências do Palácio Rio Branco. A partir de sua exposição permanente e de seu acervo, convido o leitor a uma imersão em parte da história da formação e povoamento do Acre. A pesquisa se destina acima de tudo a divulgar o Estado do Acre e sua cultura. O Palácio como símbolo maior da sociedade acreana e do museu

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O objetivo deste trabalho foi explorar a relação existente entre a literatura sobre técnicas de amostragem em auditoria e as técnicas efetivamente utilizadas pelas empresas de auditoria no Brasil. Procurou-se analisar quais os principais problemas encontrados na utilização dessas técnicas, além de verificar se havia diferença quanto ao uso de técnicas de amostragem mais sofisticadas pelas empresas de origem nacional ou estrangeiro e se o tamanho dessas influia em tais técnicas. (Capítulo I) A revisão de literatura buscou reunir e sumarizar algumas das diversas técnicas de amostragem, que as empresas de auditoria têm ã disposição. (Capítulo II) A seguir, evidenciou-se a metodologia utilizada na pesquisa e a respectiva razão de seu emprego. (Capítulo. IIl) A descrição dos casos, realizada através da aplicação do questionário em oito empresas de auditoria, está reunida neste capítulo onde cada caso é descrito individualmente. (Capítulo IV) Os resultados obtidos foram analisados de acordo com cada item do questionário e possibilitaram uma análise abrangente das técnicas de amostragem utilizadas pelas empresas de auditoria no Brasil. (Capítulo V) Finalmente são apresentados o sumário e as conclusões de pesquisa à luz dos fundamentos teóricos, sao formuladas recomendações e sugestões para novas nesquisas. (Capítulo VI)

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O objetivo deste trabalho foi explorar a relação existente entre a literatura sobre técnicas de amostragem em auditoria e as técnicas efetivamente utilizadas pelos serviços de auditoria interna das empresas no Brasil. Procurou-se analisar quais os principais problemas encontrados na utilização dessas técnicas, além de verificar se havia diferença quanto ao uso de técnicas de amostragem mais sofisticadas pelas empresas de origem nacional privada, estatais e estrangeiras. (Capítulo I) A revisão de literatura buscou reunir e sumarizar algumas das diversas técnicas de amostragem, que as auditorias internas das empresas têm à disposição. (Capítulo II) A seguir, evidenciou-se a metodologia utilizada na pesquisa e a respectiva razão de seu emprego. (Capítulo Ill) A descrição dos casos, realizada através da aplicação do questionário em nove empresas, está reunida neste capítulo onde cada caso é descrito individualmente. (Capítulo IV) Os resultados obtidos foram analisados de acordo com cada item do questionário e possibilitaram uma análise abrangente das técnicas de amostragem utilizadas pelos serviços de auditoria interna das empresas no Brasil. (Capítulo V) Finalmente, são apresentados o sumário e as conclusões da pesquisa à luz dos fundamentos teóricos, formulando-se recomendações e sugestões para novas pesquisas. (Capítulo VI)

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O tema saúde é o centro do debate nacional e internacional acerca da necessidade de evolução das políticas públicas a serem adotadas pelos órgãos públicos. Portanto, o Estado tem obrigação de executar programas que forneçam, a todos, ações concretas voltadas ao resguardo do direito à saúde. Nessa perspectiva, o objetivo da pesquisa é avaliar as implicações dos restos a pagar na gestão da saúde pública de Mato Grosso, nos anos de 2008 a 2014. Nesse intento, a partir de pesquisa documental, bibliográfica e de campo, observou-se que o Estado está inserido em um ciclo vicioso de inscrição de restos a pagar. As despesas represadas no período mantiveram uma dinâmica de evolução, prejudicando a execução financeira dos programas prioritários da saúde mato-grossense. Segundo os dados, a realização financeira programática deixou de ser considerada ótima em 2008, com 92% de realização, para caracterizar-se como regular em 2014, com 66% de execução. Por meio do estudo de caso, identificou-se que não há como Mato Grosso obter resultados excelentes na implementação dos interesses de sua sociedade se o Estado encontra-se com a credibilidade abalada em relação aos credores, por postergar seus compromissos financeiros, sem respeitar, ou ter a capacidade de executar o orçamento aprovado, adquirindo bens e contratando serviços lançando mão de mecanismos emergenciais que elevam o custo da compra pública e potencializam o poder das empresas na execução do orçamento. Além de deteriorar a programação orçamentária e financeira, criando verdadeiros orçamentos paralelos, conclui-se que o excesso de despesas repassadas do exercício em que deveriam ocorrer para os subsequentes, prejudicou a qualidade dos serviços públicos executados na saúde do Estado, dificultando a realização deste direito fundamental, imprescindível à vida.