IDENTIFYING ETHICAL DILEMMAS OF TOC/CHARTERED ACCOUNTANTS

The way professionals deal with ethical dilemmas and the decisions they make may be guided by a personal and individual ideology, but these are also strongly influenced by their professional group and society. The focus in this paper is on situations as experienced by individuals in their day-to-day professional life. The data were collected with opened-end interviews. Respondents were asked to identify the ethical dilemmas they had been faced with during their professional life. Qualitative analysis shows that main dilemmas are about how to deal with “informal economy”, “false invoices” and “tax evasion”. This study aims to contribute to the discussion of ethical issues faced by TOC, thus promoting a large debate about the way TOC can help create a better society and consequently legitimating their existence as a professional organization of public interest.

Chemostratigraphy (TOC,

This work presents the chemostratigraphy analysis based on total organic carbon (TOC) and the evolution of the carbon and oxygen stable isotopes in the whole rock samples around the Pliensbachian/Toarcian boundary in the Peniche section (uppermost part of Lemede Formation and lowermost part of Cabo Carvoeiro Formation). These are partial results which form part of a group of studies, being processed, that include isotope analyses of 87Sr/86Sr,

Reconstruction of the recent history of a large deep prealpine lake (Lake Bourget, France) using subfossil chironomids, diatoms, and organic matter analysis: towards the definition of a lake-specific reference state

This paper presents the recent history of a large prealpine lake (Lake Bourget) using chironomids, diatoms and organic matter analysis, and deals with the ability of paleolimnological approach to define an ecological reference state for the lake in the sense of the European Framework Directive. The study at low resolution of subfossil chironomids in a 4-m-long core shows the remarkable stability over the last 2.5 kyrs of the profundal community dominated by a Micropsectra-association until the beginning of the twentieth century, when oxyphilous taxa disappeared. Focusing on this key recent period, a high resolution and multiproxy study of two short cores reveals a progressive evolution of the lake's ecological state. Until AD 1880, Lake Bourget showed low organic matter content in the deep sediments (TOC less than 1%) and a well-oxygenated hypolimnion that allowed the development of a profundal oxyphilous chironomid fauna (Micropsectra-association). Diatom communities were characteristic of oligotrophic conditions. Around AD 1880, a slight increase in the TOC was the first sign of changes in lake conditions. This was followed by a first limited decline in oligotrophic diatom taxa and the disappearance of two oxyphilous chironomid taxa at the beginning of the twentieth century. The 1940s were a major turning point in recent lake history. Diatom assemblages and accumulation of well preserved planktonic organic matter in the sediment provide evidence of strong eutrophication. The absence of profundal chironomid communities reveals permanent hypolimnetic anoxia. From AD 1995 to 2006, the diatom assemblages suggest a reduction in nutrients, and a return to mesotrophic conditions, a result of improved wastewater management. However, no change in hypolimnion benthic conditions has been shown by either the organic matter or the subfossil chironomid profundal community. Our results emphasize the relevance of the paleolimnological approach for the assessment of reference conditions for modern lakes. Before AD 1900, the profundal Micropsectra-association and the Cyclotella dominated diatom community can be considered as the Lake Bourget reference community, which reflects the reference ecological state of the lake.

Transaéreo LTDA. Una mirada desde toc

El presente estudio, tiene por objetivo diagnosticar, comprender y analizar los problemas administrativos en una empresa, en este caso Transaéreo LTDA a través de la aplicación de herramientas del TOC (Theory of Constraints). Los instrumentos de investigación fueron de tipo cualitativo principalmente entrevistas, documentos y una encuesta. La exploración de los antecedentes contextualiza la empresa dentro del sector transporte aéreo en Colombia. En el mismo sentido, se hace la descripción de la compañía para conocer la Meta, Visión, Misión y Organigrama de Transaéreo LTDA. De igual forma, se realiza la descripción y análisis del sistema, por medio de un mapa de agentes que tiene por objetivo caracterizar las partes involucradas para llevar a cabo el funcionamiento de una empresa de Ground Handling. Además, se describen los procesos tanto de exportación como de importación, que lleva a cabo una empresa de este tipo y más específicamente los llevados a cabo por Transaéreo LTDA. En este sentido, se logran identificar los EIDES (Efectos Indeseables) más recurrentes para realizar las nubes, el análisis de realidad actual, y el árbol de realidad actual con el fin de hacer el diagnóstico de la compañía objeto de estudio. Finalmente, este trabajo sugiere unos indicadores, así como unas recomendaciones orientadas a tomar acciones correctivas viables en Transaéreo LTDA.

Implementación del modelo toc “Black Penguin S.A.S”

La teoría de restricciones, más conocida como TOC, es una herramienta que permite el diagnóstico empresarial, identificando causas y efectos que afectan a la misma; en el desarrollo de esta tesis se realiza un diagnóstico TOC de la empresa BLACK PENGUIN S.A.S en el cual se considera la parte financiera donde se calculan y examinan las cuentas en términos TOC con medidores que ayudan a determinar las falencias en que incurre la empresa en su proceso productivo y de gestión administrativa, posteriormente se realiza una identificación de los efectos indeseables( EIDEs ) y las nubes de problema encontradas en la empresa, para de esta forma elaborar el árbol de realidad actual, y conocer el estado del arte de la organización. El desarrollo de diferentes análisis estratégicos como la cadena de valor y el análisis matricial servirán como punto de referencia para el desarrollo del Mejoramiento En Ambiente T.O.C.

An experimental analysis of obsessive-compulsive checking as avoidance behaviour

Resumen tomado de la publicación

Multivariate analysis of phenol mineralisation by combined hydrodynamic cavitation and heterogeneous advanced Fenton processing

Phenolic compounds in wastewaters are difficult to treat using the conventional biological techniques such as activated sludge processes because of their bio-toxic and recalcitrant properties and the high volumes released from various chemical, pharmaceutical and other industries. In the current work, a modified heterogeneous advanced Fenton process (AFP) is presented as a novel methodology for the treatment of phenolic wastewater. The modified AFP, which is a combination of hydrodynamic cavitation generated using a liquid whistle reactor and the AFP is a promising technology for wastewaters containing high organic content. The presence of hydrodynamic cavitation in the treatment scheme intensifies the Fenton process by generation of additional free radicals. Also, the turbulence produced during the hydrodynamic cavitation process increases the mass transfer rates as well as providing better contact between the pseudo-catalyst surfaces and the reactants. A multivariate design of experiments has been used to ascertain the influence of hydrogen peroxide dosage and iron catalyst loadings on the oxidation performance of the modified AFP. High er TOC removal rates were achieved with increased concentrations of hydrogen peroxide. In contrast, the effect of catalyst loadings was less important on the TOC removal rate under conditions used in this work although there is an optimum value of this parameter. The concentration of iron species in the reaction solution was measured at 105 min and its relationship with the catalyst loadings and hydrogen peroxide level is presented.

Language learning in the public eye: an analysis of newspapers and official documents in England

This article considers the issue of low levels of motivation for foreign language learning in England by exploring how language learning is conceptualised by different key voices in that country through the examination of written data: policy documents and reports on the UK's language needs, curriculum documents, and press articles. The extent to which this conceptualisation has changed over time is explored, through the consideration of documents from two time points, before and after a change in government in the UK. The study uses corpus analysis methods in this exploration. The picture that emerges is a complex one regarding how the 'problems' and 'solutions' surrounding language learning in that context are presented in public discourse. This, we conclude, has implications for the likely success of measures adopted to increase language learning uptake in that context.

Applying sequential injection analysis (SIA) and response surface methodology for optimization of Fenton-based processes

This work presents the use of sequential injection analysis (SIA) and the response surface methodology as a tool for optimization of Fenton-based processes. Alizarin red S dye (C.I. 58005) was used as a model compound for the anthraquinones family. whose pigments have a large use in coatings industry. The following factors were considered: [H(2)O(2)]:[Alizarin] and [H(2)O(2)]:[FeSO(4)] ratios and pH. The SIA system was designed to add reagents to the reactor and to perform on-line sampling of the reaction medium, sending the samples to a flow-through spectrophotometer for monitoring the color reduction of the dye. The proposed system fed the statistical program with degradation data for fast construction of response surface plots. After optimization, 99.7% of the dye was degraded and the TOC content was reduced to 35% of the original value. Low reagents consumption and high sampling throughput were the remarkable features of the SIA system. (C) 2008 Published by Elsevier B.V.

Economic analysis of cucumber and lettuce intercropping under greenhouse in the winter-spring

A análise econômica complementa a avaliação da eficiência dos cultivos consorciados, considerando além da produção física das culturas, o preço dos produtos segundo sua classificação qualitativa e época do ano. Avaliou-se economicamente consórcios de alface crespa e pepino, em duas populações de plantas, no inverno-primavera, em casa de vegetação, em Jaboticabal, SP, Brasil. Foram calculados o custo operacional total (COT), a receita bruta (RB) e o lucro operacional (LO) das culturas do pepino e alface em monocultura e em consórcio. A mão-de-obra foi a componente com maior participação no COT das culturas em consórcio e monocultura. Maiores RB e LO foram observadas nos cultivos consorciados estabelecidos com o transplante da alface e do pepino no mesmo dia, independente da densidade populacional. Considerando-se o lucro operacional e o índice de uso eficiente da área, recomenda-se o cultivo consorciado com transplante da alface até 10 dias após o transplante (DAT) do pepino, com duas linhas, e ao 0 DAT do pepino cultivado com uma linha no canteiro