Escenarios de colonialismo y (de) colonialidad en la construcción del Ser Negro. Apuntes sobre las relaciones de género en comunidades negras del Pacífico colombiano (Tema Central)

Las relaciones de género en las comunidades negras están mediadas por el legado esclavista a la que fue sometida la población afro descendiente en las Américas, éstas se forjaron en la construcción histórica del ser negros. Aun la estructura patriarcal fue una potestad de los amos esclavistas, no del negro despojado de sí mismo, tanto el hombre como la mujer negro-negra esclavos fueron mercancías, su sexualidad y sus relaciones hicieron parte de la función de mercantil que le infringieron los amos, la maternidad fue un oficio y el hombre negro un reproductor de bienes. El derecho a Ser es el primer principio en la propuesta organizativa del Proceso de Comunidades Negras –PCN– como estrategia de dignificación del ser negros y de descolonización interna y externa desde el sujeto mismo hacia y desde la sociedad que le rodea.

Internal rents and corporate property management: a study into the use of internal rents in UK corporate organisations

Research in the late 1980s showed that in many corporate real estates users were not fully aware of the full extent of their property holdings. In many cases, not only was the value of the holdings unknown, but there was uncertainty over the actual extent of ownership within the portfolio. This resulted in a large number of corporate occupiers reviewing their property holdings during the 1990s, initially to create a definitive asset register, but also to benefit from an more efficient use of space. Good management of corporately owned property assets is of equal importance as the management of other principal resources within the company. A comprehensive asset register can be seen as the first step towards a rational property audit. For the effective, efficient and economic delivery of services, it is vital that all property holdings are utilised to the best advantage. This requires that the property provider and the property user are both fully conversant with the value of the property holding and that an asset/internal rent/charge is made accordingly. The advantages of internal rent charging are twofold. Firstly, it requires the occupying department to “contribute” an amount to the business equivalent to the open market rental value of the space that it occupies. This prevents the treating of space as a free good and, as individual profit centres, each department will then rationalise its holdings to minimise its costs. The second advantage is from a strategic viewpoint. By charging an asset rent, the holding department can identify the performance of its real estate holdings. This can then be compared to an internal or external benchmark to help determine whether the company has adopted the most efficient tenure pattern for its properties. This paper investigates the use of internal rents by UK-based corporate businesses and explains internal rents as a form of transfer pricing in the context of management and responsibility accounting. The research finds that the majority of charging organisations introduced internal rents primarily to help calculate true profits at the business unit level. However, less than 10% of the charging organisations introduced internal rents primarily to capture the return on assets within the business. There was also a sizeable element of the market who had no plans to introduce internal rents. Here, it appears that, despite academic and professional views that internal rents are beneficial in improving the efficient use of property, opinion at the business and operational level has not universally accepted this proposition.

Frihet i handläggningsarbetet? : En studie om handläggarnas handlingsutrymme vid beslut i sjukförsäkringsärenden på Försäkringskassan

Syftet med vår uppsats var att få en djupare insikt i och kunskap om hur de människor som arbetar med försäkringsärenden på Försäkringskassan upplever och ser på sitt arbete. Våra frågeställningar söker svaret på hur handläggarna uppfattar sina möjligheter till egna initiativ i handläggningsarbetet. För att få svar på dessa frågor från ett ”inifrånperspektiv” har vi valt att hämta empirin från en fokusgruppintervju med fyra tjänstemän som arbetar med handläggning på en Försäkringskassa i Mellansverige. Vårt teoretiska utgångsläge var Johan Asplunds teori om den sociala responsiviteten och Roine Johanssons teori om organisatoriska begränsningar i kundrelaterat arbete. En annan utgångspunkt för vår studie har varit tidigare forskning inom områden som berör Försäkringskassan. Vi har genom vår studie kommit fram till att den teori som Roine Johansson tar upp om handläggningsutrymme bekräftas utifrån de slutsatser vi dragit från vår analys. Den sociala relationen som utspelas mellan handläggarna i det dagliga arbetet får sin förklaring genom Asplunds teori om den socialt responsiva människan och ger upphov till en intern policy som formar ärendehanteringen för lokalkontoret på ett specifikt sätt. Vi har kommit fram till att det finns ett handlingsutrymme i Försäkringskassan som grundar sig på interna överenskommelser och egna initiativ i arbetet. Detta bekräftas av Roine Johanssons teori om handlingsutrymme inom Försäkringskassans arbetsområde.

Internal audit involvement in enterprise risk management

Purpose – The purpose of this paper is to examine the impact of internal auditors’ involvement in enterprise risk management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities.
Design/methodology/approach – The study uses an experimental design, manipulating the internal auditor’s involvement in ERM and the strength of the relationship between internal audit and the audit committee. Participants are 117 certified internal auditors. The study also gathers descriptive data on the use of ERM.
Findings – The study indicates that a high involvement in ERM impacts the perceptions of internal
auditors’ willingness to report a breakdown in risk procedures to the audit committee. However, a strong relationship with the audit committee does not appear to affect their perceived willingness to report. The study also finds that the majority of organisations have recently adopted ERM. Internal auditors are involved in ERM assurance activities but some also engage in activities that could compromise objectivity.
Research limitations/implications – There are internal and external validity threats associated with the experimental design.
Practical implications – The findings reinforce the need for organisations to adhere to the recommendations of the Institute of Internal Auditors and to ensure that internal auditors do not play an inappropriate role in ERM.
Originality/value – The paper contributes to our understanding of the impact of involvement in ERM on internal audit objectivity and of the current role of internal audit in ERM in Australia.

Kevin Rudd and harmony

At a major speech at the Brookings Institution in Washington DC on March 31, 2008, Rudd indicated a new direction in Australian foreign policy concerning China. He focused on the concept of 'harmony', recognizing the key importance of China's role in a 'harmonious World 'as a' responsible stakeholder. '
Rudd declared that he looked to China's taking a vital role in the World 'in strengthening the global and regional rule-based order'. He has also highlighted the importance of treating China as a friend with much common ground but with whom honest, straight talk was a vital factor in the relationship.
I want to explore and explain the development and significance of Rudd's new approach to the concept of harmony and rule based order. I want to suggest that Rudd has pioneered a new direction in Australia's policies toward China. Rudd focuses on the ancient and developing concept of harmony into a rule-based order that is necessary to building a harmonious world.

Trabalho escravo contemporâneo no Brasil: ambivalências e ambiguidades na operacionalização da política

Apesar das demandas e pressão da sociedade civil e dos próprios trabalhadores no sentido de fazer valer uma Política de Combate ao Trabalho Escravo que, existe desde a década de noventa do século passado no Brasil, todavia, identifica-se, em pleno século XXI, a existência de trabalho escravo, que coloca em evidência o problema da ausência de direitos humanos e sociais, assim como a fragilidade da construção da democracia e da cidadania na sociedade brasileira. Para compreender a política de combate ao trabalho escravo no Brasil, parte-se de um referencial crítico de análise que compreende a política pública como um desdobramento da relação Estado e sociedade na sociedade capitalista e, apoiado, em autores da tradição marxista, faz-se um percurso teórico-metodológico, que abrange desde a constituição do Estado oligárquico brasileiro, na época da escravidão colonial, até o surgimento de novas formas de trabalho escravo contemporâneo, com conteúdos semelhantes às antigas práticas sociais. Desta forma, a pesquisa apresenta uma análise das convergências e divergências, por parte dos executores, na operacionalização da Política de Combate ao Trabalho Escravo, materializada no II Plano Nacional para Erradicação do Trabalho Escravo, criado em 2008. Ressalta-se na operacionalização da política, ambiguidades e ambivalências da própria constituição do Estado capitalista brasileiro, que através das políticas públicas media interesses que são “inconciliáveis”. Essas ambiguidades e ambivalências do Estado se traduzem nas divergências e convergências dos executores da política, tal fato se apresenta como um limite ao funcionamento da política e contribui para a reincidência dos trabalhadores ao trabalho escravo contemporâneo. Ao mesmo tempo, reflete um Estado pactual que ao tomar a sua posição junto aos “donos do poder”, não dispõe de instrumental para que estes direitos sejam cumpridos através da política. Assim sendo, apesar dos avanços, a política de combate ao trabalho escravo no Brasil apresenta-se como uma exigência transnacional para se manter a política da “boa vizinhança” do que a efetivação da promoção da condição de cidadão para os que dela necessitam, não passa de um simulacro de civilidade que visa manter uma imagem de país democrático e disposto a resolver as causas dos direitos humanos quando na verdade mantém uma política interna cruel que reforça as condições de exploração desse tipo de trabalho.

Conflitos no diálogo eu-outro em contexto de Tandem português e espanhol

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)

Tráfico de drogas ilícitas nos Andes: a dimensão regional da cooperação e da segurança

Pós-graduação em Relações Internacionais (UNESP - UNICAMP - PUC-SP) - FFC

Traditional chinese medicine (phytotherapy): health technology assessment report - selected aspects

Objective: A summary of main aspects from a Health Technology Assessment report on Traditional Chinese Medicine (TCM) in Switzerland concerning effectiveness and safety is given. Materials and Methods: Literature search was performed through 13 databases, by scanning reference lists of articles and by contacting experts. Assessed were quality of documentation, internal and external validity. Results: Effectiveness: 43 articles concerning 'gastrointestinal tract and liver' were assessed. The studies covering 7,436 patients were undertaken in China (35), Japan (3), USA (2) and Australia (3); 33/43 being controlled studies. 34/40 show significantly better results in the TCM-treated group. A comparison of studies on results of treatment based on a diagnosis according to TCM criteria and studies on results of treatment according to Western diagnosis shows that treatment based on TCM diagnosis improves the result. The comparison of treatment by individual medication and standard medication showed a trend in favor of individual medication. Safety: TCM training and practice for physicians in Switzerland are officially regulated. Side effects occur, but no severe effects have been registered up to now in Switzerland. TCM medicinals are imported; admission regulations are being installed. Problems due to production abroad, Internet trade, self-medication or admixtures are possible. Conclusion: The evaluation of the literature search provides evidence for a basic clinical effectiveness of TCM therapy. Severe side effects were not observed in Switzerland. Regulations for trading and use of medicinals prevent treatment risks. Further clinical studies in a Western context are required.

Strange bedfellows: The ethics and politics of medical futility in Texas

Background: Futile medical treatments are interventions that are not associated with a benefit to the patient. The definition and concept of medical futility are controversial. The Texas Advance Directives Act (TADA) was passed in 1999 to address medically inappropriate interventions by allowing providers to withdraw inappropriate interventions against a surrogate decision maker's wishes following a review, attempt to transfer the patient, and 10-day waiting period. The original legislation was a negotiated compromise by players across the political spectrum. However, in recent years there has been increasing controversy regarding TADA and attempts to alter its applicability in Texas. ^ Purpose: The purpose of this project was to apply Paul Sabatier's advocacy coalition framework (ACF) to gain understanding into the historical, ethical, and political basis of the initial compromise, and determine the sources of conflict that have led to increased opposition to TADA. ^ Methods: Using the ACF model, key actors within the medical futility policy debate in Texas were aggregated into coalitions based on shared beliefs. A narrative summary based analysis identified the core elements of the policy subsystem, as well as the constraints and resources of the subsystem actors. Externalities that promoted adjustments to coalition beliefs and tactics used by coalition participants were analyzed. Data sources included review of the published literature regarding medical futility, as well as analysis of published newspaper accounts and editorials regarding the medical futility issue in Texas, legislative testimony, and review of weblogs and online commentaries dealing with the issue. ^ Results: Primary coalition participants in developing compromise legislation in 1999 were the Providers and Vitalists, with Autonomists gaining a prominent role starting in 2006. Internal factors associated with the breakdown of consensus included changes to the makeup of the governing coalition and changes in individual case information available to the Vitalist coalition. Externalities related to the intertwining of the Sun Hudson case and the Terri Schiavo case generated negative publicity for the TADA from progressive and conservative viewpoints. Dissemination of information in various venues regarding contentious cases was associated with more polarization of viewpoints, and realignment of coalition alliances. ^ Conclusions: The ACF provided an outline for the initial compromise over the creation of the Texas Advance Directives Act as well as the eventual loss of consensus. The debate between the Provider, Vitalist, and Autonomist coalitions has been affected by internal policy evolution, changes in the governing coalition, and important externalities. The debate over medical futility in Texas has had much broader implications in the dispute over Health Care Reform.^

Rules of Origin and Local Content in East Asia

Rules of Origin (RoO) are an integral part of all trade rules. In order to be eligible for Common Effective Preferential Tariffs (CEPT) under AFTA and similar arrangements under the ASEAN-China FTA, a product must satisfy the conditions relative to local content. The paper tries to calculate local content as well as cumulative local content in East Asian economies, with use of the Asian International Input-Output Tables; it also investigates factors of change in local content by applying decomposition analysis. The paper finds that the cumulation rule increased local content of the electronics industry more significantly than local content of the automotive industry, and the contribution of the cumulation rule increased in the period 1990-2000, due to rising dependency on neighboring ASEAN countries and China.

中国の西部大開発－21世紀の内陸発展戦略

中国は建国（1949年）以来、様々な地域開発戦略を実施してきた。「西部大開発」戦略は、東部沿海地域（以下、東部）と西部内陸地域（以下、西部）の格差を是正し、内陸経済の自律的発展条件を整備することを目指した新たな内陸開発戦略である。本稿では、同戦略が提起されて３年を経過した段階で、その客観的評価を試みる。 まず、同戦略が登場した背景を政治、経済両面から分析し、従来の内陸開発政策の経緯を整理する。次に、執筆時点までに打ち出された具体的施策を整理した上で、西部大開発の直面する課題を検証し、今後の展望を試みる。結論部分では、日本の協力策についても考察を行う。

Competition of the mechanisms : how Chinese home appliance firms coped with default risk of trade credit?

During the transition period from a planned economy to a market economy in 1990s of China, there was a considerable accrual of deferred payment, and default due to inferior enforcement institutions. This is a very common phenomenon in the transition economies at that time. Interviews with home electronics appliance firms revealed that firms coped with this problem by adjusting their sales mechanisms (found four types), and the benefit of institutions was limited. A theoretical analysis claim that spot and integration are inferior to contracts, a contract with a rebate on volume and prepayment against an exclusive agent can realize the lowest cost and price. The empirical part showed that mechanisms converged into a mechanism with the rebate on volume an against exclusive agent and its price level is the lowest. The competition is the driving force of the convergence of mechanisms and improvement risk management capacity.