976 resultados para manner in which discretion to be exercised


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NOBEL prize-winning British writer Harold Pinter is best known for his social commentaries and for dark, sometimes violent "comedies of menace" that capture the cruelty at the heart of human relationships. It has been a while since a Pinter play was on the Brisbane stage, and it is exciting to see one of his lesser known early works, Betrayal, as part of Queensland Theatre Company's session. Betrayal moves backwards from a potentially scandalous moment. In a pub one night, Emma tells Jerry that his best friend Robert is divorcing her. Robert has been unfaithful. And, what's more, Robert now knows about their lengthy affair. What follows is a series of scenes that look back at the stages of that affair and the secrets that have lain unspoken at the heart of their comfortable middle-class lives for so long. Betrayal is characterised by the sparsity of action and language, dark humour, and sudden outbreaks of seemingly excessive cruelty that are a trademark of Pinter's writing for the theatre.

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Empirical evidence regarding accrual-based earnings management around mergers and acquisitions has been setting-specific as far as target firms are concerned. This might be due to the fact that target firms cannot always anticipate an acquisition proposal, and thus lack the motive and the time necessary to manage their earnings in order to facilitate or impede the deal. In this paper, we provide clear evidence of downward earnings management by a sample of target firms that have both time and motive to engage in such actions. These are firms that publicly announce their intention to be acquired. Publicly ‘seeking a buyer’ represents a rather unusual corporate event, and we find that these firms engage in downward earnings management in the years surrounding the ‘announcement year’. To some extent, this result is explained by overrepresentation of low performance and growth among these firms, and it can be interpreted under alternative explanations. Furthermore, we show that such downward earnings management negatively affects the probability for a ‘seeking buyer’ firm to secure an acquisition within a reasonable amount of time, a possible indication of efficient diligence by prospective buyers having a preference for firms ‘seeking buyer’ with no informationally obscure earnings.

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This study explored the thought processes that are associated with reluctance in gay men to be tested for HIV antibodies. The sample comprised 97 men who had not been tested for at least four years; 69 had never been tested. They were asked to imagine that someone had suggested that they be tested very soon and to identify, from the list provided, any negative thoughts prompted by this suggestion. The most commonly reported thoughts were that testing was unnecessary because risks had not been taken, that it was unnecessary because there were no symptoms, and that there was no urgency to be tested. Data were explored by means of factor analysis and comparisons across subgroups differing in risk level. The results are interpreted as indicating the use of rationalizations to buttress a decision not to be tested, the powerful influence on HIV decision-making exerted by salient perceptible features, and the ‘status quo bias’. Techniques that could be used to encourage testing in gay men are discussed.

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Presenta varias resoluciones aprobadas durante el cuadragesimosegundo periodo de sesiones de la Asamblea General de las Naciones Unidas, Nueva York, 15 septiembre-21 diciembre de 1987, que guardan relacion con la labor de la CEPAL.